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 depende

كتاب : تركيز السلطة السياسية وهفوت وهج الديمقراطية

Iraqi crude Atmospheric residual fraction supplied from al-Dura refinery was treated to remove metals contaminants by solvent extraction method, with various hydrocarbon solvents and concentrations. The extraction method using three different type solvent (n-hexane, n-heptane, and light naphtha) were found to be effective for removal of oil-soluble metals from heavy atmospheric residual fraction. Different solvents with using three different hydrocarbon solvents (n-hexane, n-heptane, and light naphtha) .different variables were studied solvent/oil ratios (4/1, 8/1, 10/1, 12/1, and 15/1), different intervals of perceptual (15, 30-60, 90 and 120 min) and different temperature (30, 45, 60 and 90 °C) were used. The metals removal perce

      ان اي مجتمع لابد له من سلطة تنظم امره وتدبر شؤونه لان المجتمع الانساني ضروري ويعبر الحكماء عن هذا بقولهم (( الانسان مدني بالطبع اي لابد له من الاجتماع ))⁽

[i]⁾ ، وان مبدأ سيادة القانون يتطلب وجود دولة قانونية تقوم على اركان حقيقية تستمد قوتها من الشعب باعتباره مصدر السلطات ،ولها قوة ملزمة تستمدها من القواعد الدستورية التي ارست عليها بنائها القان

  A thermal evaporation technique was used to prepare ZnO thin films. The samples were prepared with good quality onto a glass substrate and using Zn metal. The thickness varied from (100 to 300) ±10 nm. The structure and optical properties of the ZnO thin films were studied. The results of XRD spectra confirm that the thin films grown by this technique have hexagonal wurtzite, and also aproved that ZnO films have a polycrystalline structure. UV-Vis measurement, optical transmittance spectra, showed high transmission about 90% within visible and infrared range. The energy gap is found to be between 3.26 and 3.14e.V for 100 to 300 nm thickness respectivly. Atomic Force Microscope AFM (topographic image ) shows the grain size incre

   يعد عقد تقديم خدمات المطاعم أحد أنواع عقود الضيافة في قانون الأحكام العام الانكليزي غير المكتوب ذي الأصل العرفي، والمبني على السوابق القضائية للمحاكم الانكليزية. وهو عقد مركب ذي طبيعة مختلطة. فهو يعد في جانبٍ منه عقداً لبيع وجبات الطعام والشراب، كما يعد عقداً لتقديم الخدمة المتعلقة بتحضير الطعام والشراب، لغرض تقديمهما الى الزبون، وعقداً للوديعة أيضاً. وجدير بالذكر فإن هذا العقد يخضع لأحكام أربعة تش

One of the most frightening to children ages pre-school entry , Are those concerns about natural phenomena such as (The darkness, the sound of thunder, lightning and light, and rainfall, and storms) These natural phenomena are not familiar to the child , It may have a surprise when he/ she sees , And others intimidated , The affects of panic and fears that may lead him some psychological injury symptoms.

The fear of the dark, of the most common concerns associated with the child in his daily life , As the children's fear of the dark is reasonably fear that makes him a natural to live in the unknown  , We can not identify what around him and is afraid of something collision,  Or injury from somet

This study aims to investigate the academic leaders’ perceptions towards the degree of availability of the dimensions of organizational immunity systems at the University of Tabuk, as well as to reveal the statistically significant differences between the average responses of the study sample members about the degree of availability of these dimensions at their university due to the variables of (gender, leadership position, and college specialization). To achieve the objectives of the study, a descriptive survey method was used. The study population consisted of (200) male and female leaders who were academic leaders at the University of Tabuk. A questionnaire was used as a tool for collecting data, which its validity and reliability

ان استقرار قاعدة قانون الإرادة لم يتم بشكل نهائي إلا في نهاية القرن التاسع عشر وفي رحاب المذاهب الفردية ، تلك المذاهب التي نتجت من رحمها النظرية الشخصية ، وهذه النظرية ترتكز على مبدأ سلطان الإرادة والاعتراف للفرد بحقوق مصدرها طبيعته الإنسانية الحرة ، وان حقه في الحياة هو الأساس لكل الحقوق الأخرى ، وهذا الحق يمنح إرادته القدرة على إنشاء المراكز القانونية بصورة مستقلة على القانون الذي يقصر دوره على تمكين الف

يُعد الجزاء الإداري الجنائي من أهم مظاهر الحد من العقاب وترشيد التجريم وتخفيف الاجراءات الجنائية، وهذا النوع من الجزاء يتعلق بالجرائم قليلة الخطورة، وبهِ يُكوّن الفعل جريمة ادارية ينص عليها القانون وتُعاقب عليها الادارة بإجراءات ادارية، مع ضرورة توافر الضمانة القضائية بكفالة حق الطعن بالجزاءات الادارية أمام القضاء وعدم فرض جزاء اداري يتعلق بسلب الحرية، وتعمل التشريعات الجنائية التي أخذت بهذا النوع من ا

The aim of the research is to identify the problems of teaching computer material concerning fourth grade students’ point of view in the computer department in the College of Education for Women by identifying the statistically significant differences between the answers of female students to problems in the field of school administration and in the field of teaching computer subject included the sample of research On (39) of (50) students and (78%) From the fourth grade students in the department of computer who had achieved the theoretical part in the first semester and the assembly application in the second semester in the schools of Baghdad city for the aca

In order to study the pathological lesion in some internal organs of wild
rats as well as bacteriological and parasitic isolation. Post-mortom examination
of 45 wild rats collected from different parts of baghdad city was done. The rsult
showed that 29 rats from 45 were infected with Cryptosporidia spp , and
Hymenolips spp . Bacteriological and pathological examination revealed the
following bacterial Isolate and pathological changes :
1. Sub acute suppurative hepatitis , Klebisella spp, Salmonella typhimurium
were isolated from this lesion .
2. Granulomatus hepatitis with isolates of Ps.aeroginosa , E. coli and Kl.spp.
3. Acute Fibrinous pericarditis with isolates of Ps. Aeruginosa, Strep.
Pyogens.
4. Ne

The study aimed to reveal the level to which the international issues are integrated into the books of Saudi public education social studies and citizenship in the light of the principles of international education, and to know the level of continuity and integration of these issues in the books, to build a range and sequence matrix of international issues through it. The study followed the descriptive and analytical method that used the content analysis card as a tool for study when the tool achieved the necessary validity and reliability characteristics. The data of this study has been processed using the SPSS statistical program according to a set of appropriate methods of descriptive and inferential statistics.

 The resu

Background: Non-small cell lung cancer (NSCLC) is caused of 85% of all lung cancers. Among the most important factors for lung tumor growth and proliferation are the tyrosine kinase receptors that coded by the epidermal growth factor recep-tor (EGFR) gene. Activation of EGFR ultimately leads to developing of lung cancer. The present study was undertaken with an objective to detect EGFR mutations in bronchial wash from Iraqi patients with NSCLC before treatment. Methods: DNA was extracted from bronchial wash samples collected from 50 patients with NSCLC by using a Qiamp DNA Mini Kit (Qiagen, Hilden, Germany). Then, EGFR mutations were determined by using real-time RCR combined with two technologies, Amplification Refractory Mutation System (

The study aimed to identify the awareness level of hidden curriculum among field education students, College of Education, Hail University. To identify the different awareness level of hidden curriculum among field education students depending on specialization variable, and grade variable in curriculum and instruction course, a descriptive survey method was used. The study sample consisted of (182) students: 78 students in Islamic Culture major, 46 primary major and 58 in physical education. To achieve the study objectives, a hidden curriculum awareness scale was designed included (36) items. The study results showed: the awareness level of hidden curriculum among students of field education, Education College, Hail University, achieved

The achievement of world peace is a humanitarian demand that humanity has sought since its existence. Despite the international and regional efforts to achieve this demand, it is still reaching its desired ambitions if conflicts, contradictions, and internal and external wars continue to justify us clearly in terms of ethnic, religious and sectarian conflict. The revolution of informatics and the impact of globalization opened a new era of communication and openness and the negative and positive impact of others, which re-published and distributed values, ideas and new cultures Some of them carries extremist ideas urging violence and destruction and other abolition, it became necessary to follow policies and reward The culture of peace,

Heat input due to the welding of mild steel pipe causes a temperature gradient in the parent metal. After welding and temperature cooling down, residual stresses appear around welding zone which reduces the weld strength. Residual stresses are a result of the temperature gradient and the dependency of material properties on the temperature, such as yield strength, elasticity modulus, and thermal expansion coefficient.
In this study, a typical flat joint of a single pass weld in a thin pipe was studied analytically and numerically. Analytical approach is performed by exploring a simple method to calculate the magnitude of residual stress in terms of the weld shrinkage behavior. Numerical analysis is performed by applying non-linear tra

هدف البحث الى لتعرف على مؤشر كمية الطاقة التي يمكن التنبؤ به من خلال معرفة تركيز حامض اللاكتيك بعد الجهد البدني القصوي وتحديد نسبة مساهمة تركيز حامض اللاكتيك في تقدير كمية الطاقة وايجاد معادلات تنبؤيه لمؤشر كمية الطاقة. وقد افترض الباحثان ان هناك علاقة ذات دلالة احصائية بين كمية الطاقة وتركيز حامض اللاكتيك بعد الجهد البدني القصوي وان للجهد البدني القصوي تأثيرا ثابتا على كمية الطاقة. استخدم المنهج الوصفي بط

The role of specific amino acids namely cysteine, methionine, threonine and asparagine in the protection provided by vamin solution against B-lactam inhibition to E. coli was evaluated in vitro In minimal medium, cells were treated with 32 ug/ml of penicillin G, carbenciLlin, hostacillin, cloxacillin and cephalotin in the presence of specific amino acid supplementation. Deletion of specific amino acids from the media abolished the protection provided by vamin. Threonine was essential for the protection of cells against all tested antibiotics, while cysteine was essential for protection against carbencillin and sephalotin. Deletion of methionine or asparagine abolished the protection against carbencillin and to a less extent cephalotin.

         تناول البحث موضوع ثلاثية السعادة عند مارتن سليجمان وعند الفلاسفة المسلمين . وتنبين ان هذه الدراسة مفاداها أن نعم .. في الدنيا سعادة ، لكنها موصولة بسعادة الآخرة ، فأهلها هم أهل السعادة الأخروية، ولذا فقد تجد أناسًا حصلوا أسباب السعادة لكنهم لم يذوقوا طعمها ، فمن خلال هذه الحقيقة ، يتبين أن هناك تقارب في وجهات النظر بين الفلاسفة المسلمين ومارتن سيلجمان

A study on the treatment and reuse of oily wastewater generated from the process of fuel oil treatment of gas turbine power plant was performed. The feasibility of using hollow fiber ultrafiltration (UF) membrane and reverse osmosis (RO) membrane type polyamide thin-film composite in a pilot plant was investigated. Three different variables: pressure (0.5, 1, 1.5 and 2 bars), oil content (10, 20, 30 and 40 ppm), and temperature (15, 20, 30 and 40 ᵒC) were employed in the UF process while TDS was kept constant at 150 ppm. Four different variables: pressure (5, 6, 7 and 8 bar), oil content (2.5, 5, 7.5 and 10 ppm), total dissolved solids (TDS) (100, 200,300 and 400 ppm), and temperature (15, 20, 30 and 40 ᵒC) were mani

     This study was carried out in the laboratories of fish for 90 days in 16 glass aquaria (60 cm, 40 cm and 30 cm/70 L) to investigate the effect of some organic acids salts on some growth indices of common carp fish Cyprinus carpio L. A 128 fish were used with an average weight of (40.8±1) gm. and have been distributed on eight treatments with two replicate and eight fish for each replicate. Formulated eight diets that equally iso-nitrogenous (33.85%) and iso-caloric (1535.605 KJ/gm) were investigated. Organic acids salts (Sodium lactate, Sodium acetate and Sodiumformate) were supplemented singly (0.5% of each salts) and mixed to the experimental diets (0.25% of each salts). The statistical results showed

يعتبر تشريع العمل الاماراتي من أكثر التشريعات التي استجابت لمستجدات ومتغيرات سوق العمل، وذلك بالتأكيد على ضرورة تعزيز كفاءة العمال والحفاظ على العمالة الماهرة ودعمها، غير أنه ينبغي في المقابل الحفاظ على الاستقرار في علاقات العمل وتحقيق تكافؤ الفرص للعمال وضمان حقوقهم لاسيما المواطنين، اذ تسعى دولة الامارات العربية المتحدة جاهدة الى دعم الكفاءات الوطنية عن طريق سياسة التوطين التي تعد من أوليات اهتمامات

 The solar radiation plays an important role on the energy balance of the earthatmosphere, which is the main source of energy.  Also the solar radiation is a main factor of all applications which use a solar energy as renewable energy source.  The purpose of this research is to study the monthly average changes for solar radiation for the period from 1985 to 1989 by using satellite Antenna Alignment from (NASA). The result shows that the monthly average radiation changes from one year to another because of the changing of it component of atmosphere, (gases, clouds and Aerosols) and as an enhancement for this conclusion, we compared the results with the monthly average radiation at clear atmosphere where the change was slig

         The optimum balance values for different coefficient of spherical aberration (third and fifth degree also focal shift) were studied, the optical system includes different apertures (circle, ellipse, square and triangle) using point spread function (PSF).       By using (Marechal) method; the minimum value of mean square of variance in wave front was founded, so we can get the maximum of central intensity according to (Strehl) criterion.

For the first time, the life cycle of Neoechinorhynchus iraqensis, a parasite of Liza abu and other freshwater fishes in Iraq and its larval development in the intermediate host, the copepod Cyclops hyalinus was given. Hatching took place in the intestine of the copepod host within 10 minutes of exposure to the infective eggs. Motile acanthor penetrated the wall of the intestine within 2-4 hr. after exposure and was found free in the hemocoel where it metamorphoses through the acanthella stage. Acanthella stage revealed changes in the entoblast where the anterior section gave rise to brain, proboscis and proboscis receptacle. The posterior section differentiation gave rise to the genital system. By  12 days, development in the copep

     The present study were made for analysis of major chemical and biochemical components of twenty hydatid cysts fluids include two group (10 fertile cysts and 10 sterile cysts) obtained from the lung and liver of 29 infected patients admitted to medicine city hospital for operation during a period of 6 month these components were measured by colorimetric assay kits (Biolabo®, Human). Results revealed marked (P<0.05).differences in the mean values, particularly  among enzymes (Glutanicoxaloacetic transaminase, Glutanic pyruvic transaminase and Alkaline phosphatase), between fertile and sterile fluids  while Lactate dehydrogenase level was exhibited high activities  in fertile  and sterile iso

The large numbers of historical buildings in the different countries have led to an increasing worldwide interest recently towards digital documentation of this category as it contributes its role for preserving a common human heritage and promoting international cooperation within archaeological preservation

The aim of our current study was to identify the effect of particulate matter of both types (PM2.5 and PM10) resulting from hookah smoking on the hemopoietic system of workers (smokers) in closed cafes. This study included six stations (cafes) on the Rusafa side of Baghdad city and conducted a blood test that included a complete blood count (CBC). A multifunctional air quality detector measured both types of particulate matter in the morning peak and evening peak. The study included 30 men (workers and smokers) and 30 men (non-smokers), whose ages ranged from 20 to 40 years.

The study found that smokers had an increase in white blood cells and red blood cells, as well as an increase in the percentage of hemoglobin (HGB), hematocri