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
Background and Aim: The aryl hydrocarbon receptor (AhR) plays a pivotal role in spermatogenesis through its regulatory functions in redox balance and gene expression. This study aimed to investigate the effects of resveratrol (RES), a polyphenolic AhR modulator, and CH223191, a selective AhR antagonist, on male reproductive function in rats by assessing sperm quality, oxidative stress, testicular histopathology, and AhR gene expression. Materials and Methods: Forty adult male rats were randomly divided into four groups: (i) Control, (ii) dimethyl sulfoxide (vehicle), (iii) RES (100 mg/kg i.p., twice weekly), and (iv) AhR⁻ (CH223191, 10 mg/kg i.p., twice weekly), treated for 60 days. Post-treatment, sperm motility, survival, viabi
... Show MoreThis study aims at finding out the sentimental smartness of the kindergarten children
and its relationship with some variables.
1- The level of the sentimental smartness of the kindergarten children.
2- Investigating the Zero hypothesis in that there are no significant statistical differences in
the sentimental smartness between the kindergarten children according to the sex variables
(males and females).
Some statistical tools have been used in order to arrive at the results that verify the
hypotheses of this study. The researcher uses (1) the distinctive power between two
distinctive groups; (2) the relationship between the item and the total degree (Pearson
correlation factor); and (3) Elfakronbach formula t
The current research sheds light on an important aspect of the great and rapid development in the field of science and technology and modern manufacturing methods as a result of the scientific revolution resulting from the accelerated cognitive development, which prompted designers in general and interior design in particular to exploit and invest in digital technology and the development of digital control in the process of designing the industrial product for the purpose of creativity and innovation through these digital programs Digital models achieve the requirements and desires of the interior designer according to the creative skill using modern software with high efficiency And extreme accuracy that is consistent with the requirem
... Show MoreTourism is a human phenomenon and economic and social activity. It represents an effective forces in the life of the individuals and state alike. As any other economic and human activity has appositive and negative results.
So there is a necessary to planning and activate this sector to get the most possible advantage.
Tourism has special importance out of its effect on the structure and performance of national economy. It can be regarded a dynamic activity with mutual effect include all the economic activities within and out the state. Tourism is affected and affect the production con summing , joineries , communication , ports ,hotel , restaurants ,internal and
... Show MoreThe musical templates are the fundamental reason for admiration and interest among a lot of cultural and societal medias because of the beauty of it's melodic value, where a lot of Iraqi singing and music specialists and composers try to consolidate daily life idea and translate it into music in a manner that preserve the template and rhythm horizontally and vertically, through the involvement of the scientific and philosophical concepts and theories of modern thought to reach the recipient,, as is the theory of form (Gestalt), one of the most important theories that stretched to their interpretations to the field in general art and in music science, especially, as an area that can be manifested as partial components template music, conn
... Show MoreThis study presents certain modifications done to the conditions set by Searle
(1969: 57) concerning the speech act of promising in order to render them to selected
sayings of Prophet Muhammad (P.B.U.H.) and Jesus Christ (P.B.U.H.) and to
political texts. These modifications make the conditions of the speech act of
promising appropriate for sincere promises made by the Messengers of God since
they deliver their Messages of God but they are unable, as Messengers, to fulfill
God’s promises which they make as part of their Messages and by representatives of
States who deliver speeches on behalf of their Governments. These are the only two
situations where the speakers can make promises and do not fulfill these prom
The Green Productivity topic is considered as one of the more conceptual novelty in the field of Production and Operations Management, and one of the least topics addressed in the literature competent, Green Productivity (GP) is a strategy for enhancing a business's Productivity and environmental performance at the same time, for overall socio - economic development, It is the application of appropriate techniques , technologies , and management systems to produce environmentally compatible goods and services. the research aimed to find the contribution of this concept for success the industrial Organizations.
... Show MoreBackground: Conventional MR imaging is essential for diagnosis and evaluation of the posterior fossa tumors Objectives: To assess the value of diffusion weighted imaging and apparent diffusion coefficient in making distinction between different histological types of posterior fossa tumors.
Type of the study: Cross-sectional study.
Methods: Brain MRI and DWI assessed 19 patients (12 female and 7 male) with MRI diagnosis of posterior fossa tumors. absolute ADC values of contrast -enhancing solid tumor region and ADC ratio of solid tumor to ADC of normal -appearing deep White matter were compared with histological diagnosis postoperatively .The m
... Show MoreBackground: Pseudomonas aeruginosa is a devious pathogen with the tendency to prompt many acute and serious chronic diseases. This study aims to detect novel genes (Toxins-Antitoxins II system), especially; higB and higA encoded from P. aeruginosa by PCR technique and the relation between these genes and antibiotic resistance of P. aeruginosa. Methods: This study detected 50 isolates of P. aeruginosa from distinct clinical sources. The most common origin of isolates was (44%) burn swabs, (22%) urine culture, (12%) wound swabs, (14%) sputum, and (8%) ear swabs. The bacteria were isolated using implantation MacConkey agar and blood agar, as well as biochemical tests including oxidase test, catalase test then VITEK-2 System of P. aerug
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