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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 Feb 01 2022
Journal Name
Journal Of Physics And Chemistry Of Solids
Effect of Sr/Mg co-substitution on corrosion resistance properties of hydroxyapatite coated on Ti–6Al–4V dental alloys
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This study assessed the effect of co-substitution of strontium (Sr) and magnesium (Mg) ions into the hydroxyapatite (HA) coating which was deposited on Ti–6Al–4V dental alloys by an electrochemical deposition process. The deposited layers were examined using energy-dispersive X-ray spectroscopy, scanning electron microscopy, Fourier transform infrared spectroscopy, atomic force microscopy and X-ray diffraction. The corrosion behavior of Ti–6Al–4V alloys in an artificial saliva environment was studied through potentiodynamic polarization technique and electrochemical impedance spectroscopy. The results indicated that the substituted Sr and Mg ions in HA improved the HA coating, where the protection efficiency percentage (PE%) for Ti

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Scopus (17)
Crossref (11)
Scopus Clarivate Crossref
Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Theories of the structure of modern finance : practical application of pecking order theory and the life cycle of the company/analytical research of asmple of foreign companies
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 Is the subject of the financial structure of the most important topics for which she received the interests of scientific research in the field of financial management , as it emerged several theories about choosing a financial structure appropriate for the facility and behavior change funding them , and in spite of that there is no agreement on a specific theory answer various questions in this regard , and a special issue of the financial structure optimization.

The objective of the research was to identify the most important theories of the structure of modern financial theory has been to focus on the capture of financial firms in two different stages of their life cycle , so-called growth and ma

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Crossref
Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
The extent of the social worker’s use of group discussion technique in professional practice with school activity groups in Tubas Governorate schools
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This study aimed at identifying the extent to which the social worker used the techniques of group discussion in the professional practice with the groups of school activity in the schools of Tubas governorate in light of some variables (gender, years of experience, academic qualification). The analytical descriptive method was used due to its suitability for the objectives of the study.  A questionnaire was designed to collect data that included (30) items, distributed in three areas .The validity and reliability of the tool were verified and then distributed to the study sample.

 

The results of the study showed that the highest averages were in the discussion stage domain, where the pre-discussion stage was m

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Publication Date
Mon Nov 10 2025
Journal Name
Nasaq
The effectiveness of educational-learning design according to the model of brain compatibility in collection among middle first- grade students in Mathematics
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The research aimed to identify "the effectiveness of educational-learning design according to the model of brain compatibility in achievement among firstmiddle grade students in mathematics", in schools affiliated with the Second Karkh Directorate of Education. To achieve the goal of research, the following zero hypothesis has been formulated: " There is no statistically significant difference at the semantic level (05.0) between the average scores of experimental group students who will study with design accreditation (educational - learning) according to the brain compatibility model and the grades of control group students who will study in the usual way in the achievement thinking test". The research community, which is represented by

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Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Future Teachers' Attitudes Towards Cloud Computing in the Kingdom of Saudi Arabia: Assistant Professor of Education Techniques, Department of Curriculum and Teaching Techniques Faculty of Education and Literature, Northern Border University Saudi Arabia
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The research aims to identify the future teachers' attitudes toward cloud computing in the Kingdom of Saudi Arabia from their point of view. The research adopted the descriptive approach, and a questionnaire was applied to a random sample of (370) male and female teachers in governmental and private general education schools in the Al-Jouf region, Saudi Arabia. The results of the research concluded that the reality of future teachers' attitudes towards cloud computing in the Kingdom of Saudi Arabia from their point of view is very high and that most areas of using computing are in the field of assessment, then teaching, and activities. The challenges of future teachers' attitudes toward cloud computing are recorded at a high level, parti

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Improve the efficiency of the cell Ch neutron irradiation and thermal annealing
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This research aims to study the effect of heat on the efficiency of solar cells of neutrons ranging from card to these cells in the case of dark and light before and after irradiation using the neutron source as well as electrical properties have been studied

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Publication Date
Tue Jan 01 2019
Journal Name
The International Journal Of Literary Humanities
Reimagining the Past: John Banville’s Birchwood and the Impasse of Irish History
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Scopus Crossref
Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Illegal migration and the European Union " a perusal of securing the phenomenon"
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Abstract This study seeks to deal academically with how the EU treats clandestine immigration, through adopting a purley security approach, based on the European understanding of security threats posed to the security of communities and States in EU at all levels. So they agreed upon criminalizing this threat within the bloc while using repressive tools and steps to limit illegal immigrants flow to European territories. Accordingly, the EU gave the phenomen a security character. So it takes it from low politics level , that of employment and economic field to that of high politics, as a new security problem lying within a new security language embraced by ruling European elites, in other words EU touched on this issue as a speech act emp

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Crossref
Publication Date
Wed Jun 03 2020
Journal Name
Political Sciences Journal
The development of relations between Kuwait and the Soviet Union (1961-1991)
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This study examines the relationships between Kuwait and the Soviet Union from 1961 to 1991, chiefly by analyzing not only the factors that drove Kuwait to form diplomatic relationships with Moscow in 1963 but also how domestic, regional, and international variables affected the development of those relationships until 1991. The study presents the analytical and historical research methods used to reach its findings. Among the findings, Kuwait’s decision to forge diplomatic relationships with Moscow in 1963 indeed seems to have been driven by domestic, regional, and international factors, including Kuwait’s geographical situation, the historical background of the relationships between Kuwait and Moscow, and the structure of t

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Crossref
Publication Date
Mon Nov 10 2025
Journal Name
Alrafidain Of Law
The Effects of the research and technology development contract -A comparative study-
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Researching the effects of the research and technological development contract, determining its extent and demarcating the boundaries of the obligations imposed in it, is the cornerstone of economic growth and development, because defining these obligations removes the ambiguity and conflict between interests, by stating the rights owed to each party and even trying to reconcile them, or impose protection by specifying guarantees that are compatible with the essence of the R&D contract, For the purpose of studying the subject thoroughly, we will divide this research into two sections. The first is devoted to identifying the parties to the research and technological development contract. As for the other topic, we will explain the obligation

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