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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

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Publication Date
Tue Feb 03 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of orthodontic tooth movement on salivary levels of Interleukin-1beta, Tumor Necrosis Factor-alpha, and C- reactive protein
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Background: Orthodontic force is considered to stimulate cells in the periodontium to release many mediators such as cytokines which play a responsible role for periodontal and alveolar bone remodeling, bone resorption and new bone deposition. Aim of this study was carried out to estimate changes of the (interleukin-one beta, tumor necrosis factor – alpha and C-reactive protein) levels in unstimulated whole saliva during the leveling stage of orthodontic tooth movement. Materials and methods: The sample consisted of thirty adult patients (12 males and 18 females) with ages ranges (19-23) years. Each sample had Class I and Class II malocclusion dental classification and required bilateral extraction of their maxillary first premolars, und

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Publication Date
Fri Jun 30 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Instruction Program on Teachers’ Performance of Counseling for Primary School Pupils regarding Attention Deficit and Hyperactivity Disorder
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Objective(s): To evaluate teachers’ performance of counseling for pupils with Attention Deficit and Hyperactivity Disorder, to identify the relationship between Teachers’ Performance of Counselling for Pupils with Attention Deficit and Hyperactivity Disorder and their demographic.

Methodology: A quasi-experimental (pre-posttest) design was carried out to evaluate teachers’ performance of counseling for pupils with Attention Deficit and Hyperactivity Disorder, at Al-Firdous mixed primary School and to find out the association between teachers' performance about Attention Deficit and Hyperactivity Disorder and their socio-demographic characteristic. The study was started from 18th September 2

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Publication Date
Mon Jan 01 2018
Journal Name
Euphrates Journal Of Agriculture Science
Effect of Interaction Between Dietary Two Levels of Cumin (Cuminum cyminum) and Ginger (Zingiber officinale) on Japanese Quail performance
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The study was conducted to determine the effect of of cumin (Cuminum cyminum) and ginger (Zingiber officinale) powder on performance in Japanese quails. 630 bird (7 birds for each treatment) nine weeks of age were used. Experiment was continued for 12 weeks divided to six periods and the birds distributed randomly on nine combinations of cumin and ginger, three levels of each plant powder namely, 0, 0.5 and 1%. T1 (Control) contain the slandered diet (0% of cumin and 0% of ginger), T2: (0% of cumin and 0.5% of ginger), T3: (0% of cumin and 1% of ginger), T4: (0.5% of cumin and 0% of ginger), T5: (0.5% of cumin and 0.5% of ginger), T6: (0.5% of cumin and 1% of ginger), T7: (1% of cumin and 0% of ginger), T8: (1% of cumin and 0.5% of ginger),

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Publication Date
Sun Mar 03 2019
Journal Name
Muthanna Journal Of Agriculture Science
EFFECT OF FOLIAR SPRAY WITH SEAWEEDS EXTRACT ON YIELD AND QUALTY FOUR CLASS OF BROAD BEAN (Vicia faba L.)
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A field experiment was carried out in one of the agricultural fields in Thi Qar governorate in Nasiriyah during the winter season 2017-2018 The aim was to investigate the effect of foliar application of seaweed extract on yield and quality of four varieties of broad bean .The design of field experiment was (RCBD) in factorial experiments with three replications in two factors. .The first factor included four broad bean cultivars (Luz de otono – Grano Violtto -local - Aquadols. ( The second factor included four sprayed extracts of the seaweed extract (1, 2, 3 and 4 g L -1) In addition to the comparison treatment in which the plants were sprayed with distilled water only. . The plants of the broad bean that were sprayed with seaweed extract

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Publication Date
Sat May 01 2021
Journal Name
Key Engineering Materials
Influence of Cu Dopant on SnS Thin Films Characterization and Enhance Efficiency of p-SnS:Cu /n-Si Solar Cell
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Thin films Tin sulfide SnS pure and doped with different ratios of Cu (X=0, 0.01, 0.03 and 0.05) were prepared using thermal evaporation with a vacuum of 4*10-6mbar on two types of substrates n-type Si and glass with (500) nm thickness for solar cell application. X-ray diffraction and AFM analysis were carried out to explain the influence of Cu ratio dopant on structural and morphological properties respectively. SnS phase appeared forming orthorhombic structure with preferred orientation (111), increase the crystallinity degree and surface roughness with increase Cu ratio. UV/Visible measurement revealed the decrease in energy gap from 1.9eV for pure SnS to 1.5 for SnS: Cu (0.05) making these samples suitable f

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Publication Date
Fri Jun 18 2004
Journal Name
Iraqi Journal Of Laser
Effect of Operating Temperature on Performance of Obliquely Deposited Bi, Sb and Bi-Sb Semimetal Thin Film Laser Detectors
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Obliquely deposited (70o) Bi, Sb, and Bi-Sb alloy thin films have been prepared by thermal
resistive technique. Structural properties of these films were studied using XRD. Their resistance and
voltage responsivity for Nd:YAG and CO2 laser pulses have been recorded as function of operating
temperature between 10 oC and 120 oC. It was found that the maximum responsivity for these detectors
can be obtained at 75 oC. On the other hand, the dependence of responsivity on the width of detectors was
investigated.

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Publication Date
Fri Jan 11 2019
Journal Name
Iraqi Journal Of Physics
Effect of water absorption on some mechanical and physical properties of epoxy/polyurethane blend reinforced with nano silica powder
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The aim of this work is to evaluate some mechanical and physical
properties (i.e. the impact strength, hardness, flexural strength,
thermal conductivity and diffusion coefficient) of
(epoxy/polyurethane) blend reinforced with nano silica powder (2%
wt.). Hand lay-up technique was used to manufacture the composite
and a magnetic stirrer for blending the components. Results showed
that water had affected the bending flexural strength and hardness,
while impact strength increased and thermal conductivity decreased.
In addition to the above mentioned tests, the diffusion coefficient
was calculated using Fick’s 2nd law.

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Publication Date
Mon Nov 01 2021
Journal Name
International Journal Of Hydrogen Energy
Experimental study on combustion stability and performance of hydrogen-enriched compressed natural gas of a free-piston linear generator
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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Effect of Allowable Vertical Load and Length/Diameter Ratio (L/D) on Behavior of Pile Group Subjected to Torsion
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Some structures such as tall buildings, offshore platforms, and bridge bents are subjected to lateral loads of considerable magnitude due to wind and wave actions, ship impacts, or high-speed vehicles. Significant torsional forces can be transferred to the foundation piles by virtue of eccentric lateral loading. The testing program of this study includes one group consists of 3 piles, four percentages of allowable vertical load were used (0%, 25%, 50%, and 100%) with two L/D ratios 20 and 30, vertical allowable load 110 N for L/D = 20 and 156 N for L/D = 30. The results obtained indicate that the torsional capacity for pile group increases with increasing the percentage of allowable vertical load, when the percentage of allowable vertica

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Publication Date
Sun Nov 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Development of an Optimized Botnet Detection Framework based on Filters of Features and Machine Learning Classifiers using CICIDS2017 Dataset
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Abstract<p>Botnet is a malicious activity that tries to disrupt traffic of service in a server or network and causes great harm to the network. In modern years, Botnets became one of the threads that constantly evolving. IDS (intrusion detection system) is one type of solutions used to detect anomalies of networks and played an increasing role in the computer security and information systems. It follows different events in computer to decide to occur an intrusion or not, and it used to build a strategic decision for security purposes. The current paper <italic>suggests</italic> a hybrid detection Botnet model using machine learning approach, performed and analyzed to detect Botnet atta</p> ... Show More
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