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The Role of Internal Auditing in Governance of Strategic Operations and Its Reflection on Management Decisions
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The international business environment faces many challenges, including the intensity of competition, the speed of expansion, and control of the market. This leads to its shadow on the local business environment, which prompted many economic units to adopt modern strategies, including mergers and acquisitions, for expansion and prosperity. The research was conducted to verify the role of internal audit in the governance of strategy operations (Mergers and acquisitions) and its reflection on management decisions and making them efficient and effective. Internal auditing is the independent variable related to the other variable, the governance of strategic operations and its impact on management decisions for strategic operations as a dependent variable. The research concluded that internal auditing has an influential role in the governance of the strategic process (Mergers and acquisitions), which is reflected in the management decisions, making them more efficient, and making the management achieve its strategy and succeed in the competitive market

Scopus
Publication Date
Tue Sep 12 2017
Journal Name
Nucl Sci Tech
Investigating the influence of gamma ray energies and steel fiber on attenuation properties of reactive powder concrete
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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Measuring and Analysis of Demand Function on Oil derivatives of A Selected countries the Period 1985- 2008
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The subject of demand on oil derivative has occupied an important position at present time in the daily life context. The fuel of benzene and gas oil and kerosene is one of basic elements of that concern, and on local , regional and international levels. The oil derivatives have played a leading role in determining the course and nature of development since early 1970 to the present time whether in the productive Arab countries or the importing. The researcher set out from the hypothesis that the increase of the local consumer demand on some of the oil derivatives is because of the internal and external factors accompanied by the inability of the productive capability and local production to confront this increase, and the resort

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Crossref
Publication Date
Sun May 01 2011
Journal Name
Thin Solid Films
Effect of temperature and deposition time on the optical properties of chemically deposited nanostructure PbS thin films
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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Biotechnology Research Center
Effect of media composition (carbon and nitrogen sources) on the production of bioemulsifier from Serratia marcescens S10
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he effect of different cultural conditions on production of bioemulsifier from Serratia marcescens S10 was determined; different carbon and nitrogen sources were used such as: different oils include: edible (vegetable) oils (olive oil, sesame oil, sun flower oil and corn oil) and heavy oils (oil 150, oil 60, oil 40) as carbon sources and (NH4Cl, casein, (NH4)2SO4, peptone, tryptone, gelatin and yeast extract) as nitrogen sources were added to production media. Bioemulsifier was estimated by measuring the surface tension (S.T), emulsification activity (E.A) and emulsification index (E24%). The best results of bioemulsifier production from Serratia marcescens S10 were obtained at pH8 and incubated at 37ºC for 5days, using sesame oil

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Crossref
Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
A comparative study of the effects of argon laser and continuous Nd: YAG laser on blood vessel
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Several types of laser are used in experimental works in order to study the effects of laser on blood vessel. They differ from each other by a lot of properties mainly in wavelength, energy of the laser and pulse duration. In this study argon laser (488 nm- 514 nm) and continuous Nd: YAG laSer (1064 nm), have been applied to 50 samples of sheep blgod tesselS. Histologically, tha results of the study were different According to the txpe of L`sar used; apgon larer had distrabtave effects on $he blood vessal while continuous Nd: YAG laser Appeaped to be the safesd one on the blmod vessel architecture. This study concluded that argoj laser has da-aging ef&ect on

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Publication Date
Thu Nov 21 2013
Journal Name
Pharmaceutical Development And Technology
Effect of ethylcellulose and propylene glycol on the controlled-release performance of glyceryl monooleate–mertronidazole periodontal gel
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Scopus (18)
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Publication Date
Wed May 01 2019
Journal Name
Thin Solid Films
Studies of annealing impact on the morphological, opto-dielectric and mechanical behaviors of molybdenum-doped CrN coatings
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Scopus (10)
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Publication Date
Tue Jan 01 2019
Journal Name
Biochem. Cell. Arch.
Effect of essential oil extracted from the peels of Citrus paradisi and Citrus sinensis on some fungi
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This study examined the effect of essential oils extracted from peel of Citrus paradisi and Citrus sinensis on two species of fungi: Penicillium oxalicum and Fusarium oxysporum as well as effect of two fungicides: Carbendazim and Thiophanatemethyl against above fungi. Results showed that the essential oil of Citrus paradisi inhibited the radial growth of Penicillium oxalicum and Fusarium oxysporum at concentration 4%. Nevertheless, the essential oil of Citrus sinensis inhibited the radial growth at concentration 5 and 4%, respectively. Furthermore, the two studied fungicides inhibited radial growth of these fungi too. Therefore, there are a positive relationship between the evaluating of concentration and the percentage of inhibiting of rad

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Scopus (3)
Scopus
Publication Date
Tue Sep 12 2017
Journal Name
Nuclear Science And Techniques
Investigating the influence of gamma ray energies and steel fiber on attenuation properties of reactive powder concrete
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Crossref (13)
Crossref
Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Relationship between accounting Conservatism, Persistence and volatility of earnings of companies listed on the Iraq Stock Exchange
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The study aimed to show the concept and importance of accounting Conservatism, Persistence and volatility of earnings of companies listed in the Iraqi market for securities have been selected 35 companies for the period between 2013 to 2107 used the scale of book value to market value to measure the Conservatism while the current profit regression model was used to measure future profits Eviews 9 was used for the purpose of testing the two hypotheses. The results of the study found that there is a statistically significant relationship between accounting Conservatism and Persistence of earnings. The relationship is inverse with no statistically significant relationship between Conservatism and earnings volatility.

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