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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
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
Effect of Saline Water and Potassium Fertilizer on Nitrogen Fixation in Pisum sativum L.
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Field experiment was conducted to test the effect of saline water 2 and7 dSm-1 potassium fertilizer rate 150,300 and 450 kg/donum on nitrogen fixation in Pisum sativum L. nodules. The experiment included anatomy study .Results water salinity ( 2,7 dSm-1) as a main plot and fertilizer rates as a sub plot. Results indicated that irrigation with saline water 7 dSm-¹ caused a significant decrease in N contents especially in the lower parts of the plants. The percentage of the N decreased in lower leaves to (0.01%) under 7dSm-¹ and 300 kg/donum fertilizer; however the percentage increased in the upper leaves to (2.80%) under with 2dSm-¹of irrigation water and 300 kg/ donum fertilizer rate. Fresh weight decreased to 6.26g under 7 dSm

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Crossref
Publication Date
Sun Jun 30 2013
Journal Name
Al-khwarizmi Engineering Journal
Effect of Solid Particle Properties on Heat Transfer and Pressure Drop in Packed Duct
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This work examines numerically the effects of particle size, particle thermal conductivity and inlet velocity of forced convection heat transfer in uniformly heated packed duct. Four packing material (Aluminum, Alumina, Glass and Nylon) with range of thermal conductivity (from200 W/m.K for Aluminum to 0.23 W/m.K for Nylon), four particle diameters (1, 3, 5 and 7 cm), inlet velocity ( 0.07, 0.19 and 0.32 m/s) and constant heat flux ( 1000, 2000 and 3000 W/ m 2) were investigated. Results showed that heat transfer (average Nusselt number Nuav) increased with increasing packing conductivity; inlet velocity and heat flux, but decreased with increasing particle size.Also, Aluminum average Nusselt number is about (0.85,2.

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Publication Date
Wed Jan 01 2020
Journal Name
Indian Journal Of Ecology
Study on major constraints and problems in transfer of technology by agricultural extension organization
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Scopus (6)
Scopus
Publication Date
Thu Jan 01 2026
Journal Name
Aip Conference Proceedings
In vivo toxicological assessment of plant nanofertilizer exposure on red blood cells and platelets
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Crossref
Publication Date
Thu Dec 28 2023
Journal Name
Al–bahith Al–a'alami
The Self and the Other in the Dogmatic Discourse: The Cognitive and Emotional Structure of the Authoritarian and Destructive Personality
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The philosopher and social psychologist Erich Fromm (1900-1980), in his book "Escape from Freedom" highlighted the distinction between the "I" of the authoritarian personality and the "I" of the destructive personality based on their stance towards "the other." The former (the authoritarian self) relies on a submissive, enslaving formula, where the "I" is the master/dominator/controller/strong, while "the other" is the servant/submissive/controlled/weak, essential for perpetuating this formula. In contrast, the latter (the destructive self) relies on an annihilating, negating formula, where the "I" is existence/killer/destroyer/pe

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Crossref
Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE INFLUENCE OF SUPPLEMENTING ELLAGIC ACID TO BROILER DIETS ON PRODUCTIVITY AND WHITE BLOOD CELL DIFFERENTIAL COUNTS: THE INFLUENCE OF SUPPLEMENTING ELLAGIC ACID TO BROILER DIETS ON PRODUCTIVITY AND WHITE BLOOD CELL DIFFERENTIAL COUNTS
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This study has been carried out in the animal field of the college of agricultural engineering sciences, university of Baghdad, for the period from 12/15/2021 to 1/26 /2022 for 42 d, to investigate the effect of adding different levels of ellagic acid to the diet of broilers, on some physiological characteristics &  oxidation indicators in meat compared to vitamin C in meat,  225 Ross 308 chicks were used, divided randomly to five treatments such us: T1: control group without additives to diet, &  the other T2, T3, T4 was added  ellagic  acid (

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Publication Date
Thu Mar 25 2021
Journal Name
Engineering And Technology Journal
The Effect of the Number of Key-Frames on the Facial Emotion Recognition Accuracy
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Key-frame selection plays an important role in facial expression recognition systems. It helps in selecting the most representative frames that capture the different poses of the face. The effect of the number of selected keyframes has been studied in this paper to find its impact on the final accuracy of the emotion recognition system. Dynamic and static information is employed to select the most effective key-frames of the facial video with a short response time. Firstly, the absolute difference between the successive frames is used to reduce the number of frames and select the candidate ones which then contribute to the clustering process. The static-based information of the reduced sets of frames is then given to the fuzzy C-Means algor

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Crossref (2)
Crossref
Publication Date
Wed May 13 2026
Journal Name
Iraqi Journal Of Agricultural Sciences
STUDY THE EFFECTS OF SOME MECHANICAL FACTORS ON THE PERFORMANCE OF THE HAMMER MILL
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Publication Date
Wed Jan 01 2025
Journal Name
E3s Web Of Conferences
The impact of military waste on Iraq’s waters: The case of the Jassim River
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This article aims to investigate how war contributes to the pollution of water bodies with harmful substances including heavy metals and toxic substances. The paper explains how these pollutants, carelessly dumped by military operations, have severely damaged the water quality of rivers and lakes all across Iraq. Based on the Jassim River as case study, the paper shows a close relationship between military operations and pollution. Shown is the effects of this pollution on local ecosystems like fish and wildlife, and human population, dependent on the river for drinking, irrigation, and other basic needs. The article reveals the problem of military waste in Iraq, focusing on the absence of satisfactory waste disposal techniques and

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Scopus Crossref
Publication Date
Mon Jan 08 2024
Journal Name
Al-academy
The influence of heritage on the ceramic sculpture of the American potter Paula Rice
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The current study entitled (the influence of heritage in the ceramic sculpture of the America Potter Paula Rice)
The study is based on four chapters:
Chapter I included structural find of clarification of the research problem and its importance, also included a mention of the research limits and the aim of this study, which is:
-Identify sculptures Ceramic affected ranges for Potter Paula Rice civilization heritage of intellectual and artistic, whether global or local.
-Trying to detect and intellectual influences the formalism of inherited and which resulted in the latest version of the unfinished ceramic artist.
-Did the artist callback method to the values inherent succeeded in the embodiment of the meaning of originali

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