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
Thin films of Magnetite have been deposited on Galvanized Steel (G-S) alloy using RF-reactive magnetron sputtering technique and protection efficiency of the corrosion of G-S. A Three-Electrodes Cell was used in saline water (3.5 % NaCl) solution at different temperatures (298, 308, 318 & 328K) using potentiostatic techniques with. Electrochemical Impedance Spectroscopy (EIS) and fitting impedance data via Frequency Response Analysis (FRA) were applied to G-S alloy with Fe3O4 and tested in 3.5 % NaCl solution at 298K.Results taken from Nyquist and Bode plots were analyzed using software provided with the instrument. The results obtained show that the rate of corrosion of G.S alloy increased with increasing the temperatures from 298 t
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Objective: The study aim is to assess knowledge of secondary schools female students regarding dysmenorrhea; find out the effectiveness of education program on secondary schools students and also to identify relationship between education program and certain variables.
Methodology: The quasi-experimental design (pretest and posttest) on one hundred students 4th year in Khawla Bint Al-Azwar secondary school for females at morning shift in Al Nasiriya City, data collection started at 4th March to 18th March 2018. A non-probability (purposive) sample of (100) students (50) student from scientific branch and (50) students from literary branch. Data have been collected through using a questionnaire modeled and made up of
Electrochemical corrosion of hydroxyapatite (HAP) coated performance depends on various parameters like applied potential, time, thickness and sintering temperature. Thus, the optimum parameters required for the development of stable HAP coatings was found by using electrophoretic deposition (EPD) technique. This study discusses the results obtained from open circuit potential-time measurements (OCP-time), potentiodynamic polarisation and immersion tests for all alloy samples done under varying experimental conditions, so that the optimum coating parameters can be established. The ageing studies of the coated samples were carried out by immersing them in Ringer’s solution for a period of 30 days indicates the importance of stable HAP c
... Show MoreBackground: Developing Goalkeeper’s performance is imperative to defence the goal. As the Football match’s nature needs implementning the skill with strength, and speed. so, the Goalkeeper demands special physical abilities that enabling him the ball blocking skill masterly. Objetive: The study aimed to identify the effect of developing some special physical abilities on the goalkeeper’s performance level while blocking executed balls from the penalty mark in football using plyometric training. Methodology: The experimental approach (continuous training that divided into two phases: General preparation, and Special preparation stage) was adopted for one experimental group by pre/post-measurements. The research sample was delib
... Show MoreIn the present work, heterojunction diode detectors will be prepared using germanium wafers as a substrate material and 200 nm tin sulfide thickness will be evaporated by using thermal evaporation method as thin film on the substrate. Nd:YAG laser (λ=532 nm) with different energy densities (5.66 J/cm2 and 11.32 J/cm2) is used to diffuse the SnS inside the surface of the germanium samples with 10 laser shots in different environments (vacuum and distilled water). I-V characteristics in the dark illumination, C-V characteristics, transmission measurements, spectral responsivity and quantum efficiency were investigated at 300K. The C-V measurements have shown that the heterojunction were of abrupt type and the maximum value of build-in pot
... Show MoreAn anatomical study was carried out at the College of Agricultural Engineering Sciences, University of Baghdad, in 2017, on lupine crop (Lupinus albus) as a comparison guide of three seed weights of three lupine cultivars viz. ‘Giza-1’, ‘Giza-2’ and ‘Hamburg’. The nested design was used with four replications. The results showed that cultivars had a significant effect on stem anatomical traits. ‘Hamburg’ cultivar recorded the highest stem diameter, cortex thickness and xylem vascular diameter, while cultivar ‘Giza-1’ recorded the lowest values for the same traits as well as the highest collenchyma layer thickness, vascular bundle thickness, and xylem thickness. Cultivar ‘Giza-2’ recorded the lowest vascular bundle th
... Show MoreThe paper presents research results of the vibration transmitted from the steering wheel of the tractor with a 2-wheel drive to the driver’s hands. The vibration measurements were carried out on the tractor randomly chosen from the collage of agriculture / university of Baghdad. Before testing the tractor was examined and adjusted following the producer’s recommendations. The vibration levels were measured during the operation tillage at idling and at full load .The field was 31.7 m above level sea. Soil was treated at soil constant moisture (17-20 %) with depth of plowing (17 cm). During operation the weather temperature was measured (15 C) and humidity was ( 27 % ) The vibration level on the steering wheel was measured and analyzed .T
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