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

This study deals with the role that social work profession plays in all its fields to reduce social extremismat home, or school or within society. The study aims to: examine the historical roots of social work in the Iraqi society, investigate the objectives of the developmental role of social work, review the theories of social extremism, its characteristics, and causes, and to analyze the developmental role of social work to limit social extremism. To meet the objectives of the study, a descriptive analytical approach has been adopted. It involves using the social sampling survey method, i.e., a questionnaire tool in the University of Baghdad community-College of Media. The sample was randomly selected to include (100) students from th

Objectives: The study aimed to clarify the role of Al-Sayyid Al-Ajall and his family in the service of the Mongol Empire. They worked to develop its administrative and military institutions, benefiting from their extensive experience in administration, politics, economics, and urban affairs. Due to their capabilities, they received the patronage of Genghis Khan and subsequent generations, earning the confidence of the ruling Mongol authority. As a result, they were granted significant powers within the state.       Methods: The study relied on the analytical method to analyze historical texts, compare them with others, and discuss them accurately. Results: The study yielded several results, including the minister's keen interes

Enrollment in kindergarten child accomplishes many positive aspects, that’s what Im sure a lot of modern educational trends in child education preschool in the importance of exposing children to a variety of sensory stimuli that contribute to impart a range of sound concepts.

Current research aims to know:

1.the level of sensory perception in the first primary grade students a sample search.

2.differences in perception of elementary first-graders with variable gender male, female))   3.differences in perception of the first primary grade students attending and not attending kindergarten in accordance with variable attendance (attending, not attending).

school students (first grade) from attendi

The optimum separators operating pressure is determined by using flash calculations and equilibrium ratios. In this study, the optimum separator size for Jambur field is calculated by using equations introduced by Arnold and Stewart and API12J Specification [1]. Because Jambur field has a high production rate two conditions are taken in the study to determine separator size, first based on production rate 80,000 bbl/day and second based on split the production between two banks A and B (40,000 bbl/day for each bank). The calculation resulted in optimum separator pressure for the first stage of 700 psi, and the second stage of 300 psi, and the third stage of 120 psi. The results show that as the number of stages increased above three-stag

The optimum separators operating pressure is determined by using flash calculations and equilibrium ratios. In this study, the optimum separator size for Jambur field is calculated by using equations introduced by Arnold and Stewart and API12J Specification [1]. Because Jambur field has a high production rate two conditions are taken in the study to determine separator size, first based on production rate 80,000 bbl/day and second based on split the production between two banks A and B (40,000 bbl/day for each bank). The calculation resulted in optimum separator pressure for the first stage of 700 psi, and the second stage of 300 psi, and the third stage of 120 psi. The results show that as the number of stages increased above three

The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys