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The Role of Internal Auditing in Governance of Strategic Operations and Its Reflection on Management Decisions

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
Mon Dec 25 2023
Journal Name
Journal Of Legal Sciences
Selling the real estate securing the privilege of the public treasury in a public auction A study in the UAE law

The concession rights established for the public treasury are returned to the debtor’s funds, whether they are real estate or movables, and they may be returned to a specific amount of these funds, in accordance with the relevant laws. The legislator in the United Arab Emirates, according to the general rules, did not stipulate that this right be registered with the competent real estate registration department. This may lead to the sale of the property securing the concession right of the public treasury without the knowledge of the competent department of the treasury department to claim this right.

In selling by judicial public auction, the legislator requires certain procedures through which the real estate is purged of acc

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Publication Date
Fri Sep 15 2023
Journal Name
Journal Of College Of Education For Women / Al-iraqiya University
Black-on-Black Bullying in Roy Williams' Fallout

Racism is a serious issue that impacts a lot of people around the world. Since slavery days, racial discrimination has been increasing to abhorrent levels in relation to black people. The aim of individual psychology by Alfred Adler is to study human behaviour by situating it in the social context which makes his writing ideal to explanation of racism. This paper aims to study racism in Roy Williams’ Fallout from the perspective of Alfred Adler’s theory. Alfred Adler's individual psychology emphasizes the importance of social factors in shaping individual behavior, including the ways in which individuals form their sense of self and identity. This makes it a valuable framework for understanding the complex social and psychological facto

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Publication Date
Fri Nov 18 2016
Journal Name
International Journal Of Applied Mathematical Research
On common fixed points in generalized Menger spaces

R. Vasuki [1] proved fixed point theorems for expansive mappings in Menger spaces. R. Gujetiya and et al [2] presented an extension of the main result of Vasuki, for four expansive mappings in Menger space. In this article, an important lemma is given to prove that the iteration sequence is Cauchy under suitable condition in Menger probabilistic G-metric space (shortly, MPGM-space). And then, used to obtain three common fixed point theorems for expansive type mappings.

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Publication Date
Thu May 04 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On Generalized Regular Continuous Functions In Topological Spaces

In this paper we introduce a new type of functions called the generalized regular
continuous functions .These functions are weaker than regular continuous functions and
stronger than regular generalized continuous functions. Also, we study some
characterizations and basic properties of generalized regular continuous functions .Moreover
we study another types of generalized regular continuous functions and study the relation
among them

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Publication Date
Tue Mar 14 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On generalized b*-Closed Sets In Topological Spaces

 In this paper, we introduce and study the concept of a new class of generalized closed set which is called generalized b*-closed set in topological spaces ( briefly .g b*-closed) we study also. some of its  basic properties and investigate the relations between the associated topology. 

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Publication Date
Sun Jul 02 2023
Journal Name
Iraqi Journal Of Science
Molecular Genetics Study on Autistic Patients in Iraq

This study reflected on the relationship between contactin associated protein-like
2 gene (CNTNAP2) and autism spectrum disorders. The study includes forty autistic
patients and forty non autistic children as control groups (twenty unaffected sibling
and twenty unrelated children). DNA was extracted from Blood samples for
molecular detection of CNTNAP2 mutations associated with ASDs by using
Polymerase Chain Reaction (PCR) technique and sequencing analysis. PCR reaction
was performed to amplify exon 20 of CNTNAP2 gene. The PCR results revealed that
identical bands related to exon 20 of CNTNAP2 gene were present in all samples.
Therefore, five samples (four from autistic patients and one from control sibling)
we

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Publication Date
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
Survey study on Cholera Disease in South Baghdad

The study includes collection of data about cholera disease from six health centers from nine locations with 2500km2 and a population of 750000individual. The average of infection for six centers during the 2000-2003 was recorded. There were 3007 cases of diarrhea diagnosed as cholera caused by Vibrio cholerae. The percentage of male infection was 14. 7% while for female were 13. 2%. The percentage of infection for children (less than one year) was 6.1%, it while for the age (1-5 years) was 6.9%and for the ages more than 5 years was 14.5%.The total percentage of the patients stayed in hospital was 7.7%(4.2%for male and 3.4%for female). The bacteria was isolated and identified from 7cases in the Central Laboratory for Health in Baghdad. In

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Publication Date
Thu Aug 31 2023
Journal Name
Journal Of Legal Sciences
Considered Interest in Criminalizing Assault on Public Facilities

Public utilities are the most important institutions at the present time, because of their great importance in providing daily services to citizens to meet their needs, and thus help the state to develop and progress in various social, economic and even security fields, and they also have a major role in creating an environment filled with stability and good life.

Due to the great importance of public utilities, the hand of the legislator extended to protecting and regulating them in many legal texts, so he singled out many texts for them, whether in regulatory or even penal laws, and because penal texts are the most important legal texts because of their great role in protection, as well as their connection to the rights and fre

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Publication Date
Thu May 23 2019
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Historical Highlights on Mental Health Education in Iraq

This article aims to cast a shadow over the history of mental health education and training in Iraq and a projection of Islamic scientific heritage in Baghdad during the seventh century. It also discloses the foundation of first teaching and training centers in psychiatry focusing on the marked contribution of the pioneer psychiatrists. Introduction. Up to our knowledge there is no elaborate published literature focusing on historical role of Iraq in mental health education and training and its current reality apart from scares data about mental health in Mediterranean region as a whole. In this article, we try calling the attention to the outstanding contribution of Iraq in mental health and medical educati

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Publication Date
Sun Jun 30 2013
Journal Name
College Of Islamic Sciences
Ruling on dealing with Jews in Muslim countries

Praise be to God, who is satisfied with Islam as our religion, “He opened a clear conquest for us,” and whoever works with us through the Shari’ah works and protects us. And that our master and Mawlana Muhammad His servant and Messenger is a prophet who has been merciful and compassionate. "
And after:
The occupation of Iraq and the accompanying bone events, and the following severe obstacles, resulted in a set of problems that require legitimate stances, and satisfactory answers, remove confusion and delusion, amid the clash of opinions and contradictions of jurisprudence. Work and application.
Among the difficult problems that surfaced in light of the new political developments on the land of Iraq: (the ruling on dealing

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