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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
Wed Mar 23 2022
Journal Name
World Economics & Finance Bulletin (wefb)
ANALYSIS OF THE CAUSALITY RELATIONSHIP BETWEEN SPENDING ON HIGHER EDUCATION AND SOME ECONOMIC VARIABLES IN IRAQ FOR THE PERIOD 1990-2020
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Higher education is important because it creates and develops human capital and provides qualified human cadres, which requires restructuring government spending so that an increase in funding allocated to education is brought about. During the period 1990-2020, government spending was weak on educational institutions in Iraq, which led to a decline in The role of these institutions in the economic development of the country. The highest percentage of spending on higher education of GDP was 0.47% in 2007 and the lowest was 0.01% in 2005. The number of public universities reached 35, and the number of private universities and colleges reached 64 universities and private colleges in 2020. This was accompanied by an increase in the number of s

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Publication Date
Tue Mar 03 2026
Journal Name
Iraqi Journal Of Mechanical And Material Engineering
THE INFLUENCE OF FRICTION FACTOR ON THE COMBINED CONVECTIVE AND RADIATIVE HEAT TRANSFER IN A RECTANGULAR DUCT WITH INTERIOR CIRCULAR CORE
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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Examining the Asymmetric Impacts of Interest and Exchange Rate on Investment in Egypt for the Period 1976-2020: Applying NARDL Model
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Most of the studies conducted in the past decades focused on the effect of interest rates and exchange rates on domestic investment under the assumption that the independent variables have the same effect on the dependent variable, but there were limited studies that investigated the unequal effects of changes in interest rates and exchange rates, both positive and negative, on domestic investment.  This study used a nonlinear autoregressive distributed lag (NARDL) model to assess the unequal effects of the real interest rate and real exchange rate variables on domestic investment in Egypt for the period 1976 - 2020.  The results revealed that positive and negative shocks for both exchange rates have unequal effects on

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Crossref
Publication Date
Sun Jun 01 2025
Journal Name
Kufa Journal For Agricultural Sciences
Estimating the population density of Vegetable leaf miner Liriomyza sativae Blanchard (Diptera: Agromyzidae) on Tomato and Cucumber crops in the Greenhouses
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Publication Date
Tue Mar 03 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Management of Independent Middle Mesial Canal in Mandibular First Molar Using Cone Beam Computed Tomography Imaging as an Adjunct – A Case Report
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The primary objective of root canal therapy is adequate biomechanical preparation of root canal system followed by 3D obturation.in clinics we are encountered with several anatomical variations, which we need to manage efficiently. One of the major factors responsible for failure of root canal therapy is missed canals. Recent technological advances have given the clinician opportunity to identify anatomical variations and treat them to satisfaction.

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Crossref
Publication Date
Thu Jul 21 2022
Journal Name
Journal Of Advanced Biotechnology And Experimental Therapeutics,
Effect of gentamicin and doxycycline on expression of relB and relE genes in Klebsiella pneumonia
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Scopus (5)
Scopus
Publication Date
Tue May 12 2009
Journal Name
World Environmental And Water Resources Congress 2009
Modeling the Evolution of Incised Streams in Hammar Mesopotomian Marsh with Emphasis on the Contribution of Tidal Flow in the Filling Requirements
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Scopus Crossref
Publication Date
Thu Aug 15 2019
Journal Name
Selcuk Journal Of Agriculture And Food Sciences
The Effect of Knife Clearance on the Machine Performance in Disc Type Silage Machines
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In this study, active knife and fixed knife of single-row disc silage machine has three different clearance C1, C2 and C3 (1, 3 and 5 mm) and it is tried in three different working speed V1, V2 and V3 (1.8, 2.5 and 3.7 km / h) and PTO speed (540 min-1) and machine's fuel consumption (l/h), average power consumption (kW), field energy consumption (kW/da), product energy consumption (kW/t), field working capacity (da/h), product working capacity (t/h) and Chopping size distribution characteristics of the fragmented material were determined. It has been found that knife-counter knife clearances smaller than 3 mm (1 mm) and larger (5 mm) have a negative effect on machine performance in general. In terms of fuel and power consumptions, the m

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Crossref
Publication Date
Sun Jan 01 2012
Journal Name
Turkish Journal Of Physics
The influence of confinements on the photon flux spectra in amorphous silicon quantum dots
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Crossref
Publication Date
Tue Mar 03 2026
Journal Name
Journal Of Studies And Researches Of Sport Education
The impact of the V-shape strategy on learning basic skills in a breaststroke
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