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An Empirical Study to Measure the Impact of Information Technology Governance Under the Control Objectives for Information and Related Technologies on Financial Performance
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Purpose: To determine the effect of information technology governance (ITG) under the control objectives for information and related technologies (COBIT) on financial performance is the objective of this study. Additionally, the article seeks to look into the relationships between the factors under consideration.   Theoretical framework: Information technology and operational processes are evaluated and ensure their compliance with the instructions of the Central Bank of Iraq. Therefore, the research dealt with a conceptual framework by reviewing the literature on the importance of the COBIT framework in assessing financial performance.   Design/methodology/approach: To investigate the effect of information technology; we the value-added intellectual coefficient approach and a defined corporate governance index were utilized. The performance of the company was assessed using operating efficiency ratio and Economic value Added (EVA).   Findings: the results Show there are the high level of application of ITG in the banks listed in the Iraqi stock exchange. Also, we found the effectiveness of ITG under the COBIT framework in banking financial performance.   Research, Practical & Social implications: The findings should inform practitioners and legislative institutions of the necessity to follow strong COBIT procedures and enhance the effectiveness of IT to produce a better financial performance for firms.   Originality/value: the study is among the first to consider the casual connections and how COBIT policies for ITG affect financial performance in the setting of Iraq.

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Publication Date
Fri Jun 30 2023
Journal Name
College Of Islamic Sciences
Concealment of Offenders: Its Conceptions, Evidence, Objectives, Criteria
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Concealment of the Offenders:

Its Conceptions, Evidence, Objectives, Criteria

This study discusses the concealment of the offenders, but also emphasize the importance of clarifying this concept. Furthermore, it differentiates between this concept and other relevant concepts. Moreover, this study explains that the ruling of the concealment of the offenders is required by sharia. This is evident by many proofs of the Quran and the Sunnah in addition to being in line with the sharia’s objectives.

Additionally, the study mentions several advantages to the concealment of an offender and the disadvantages of reporting an offender. Examples include ensuring the Islamic community cohesion, encouraging offe

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Publication Date
Thu Jan 11 2018
Journal Name
Al-khwarizmi Engineering Journal
Control on a 2-D Wing Flutter Using an Adaptive Nonlinear Neural Controller
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An adaptive nonlinear neural controller to reduce the nonlinear flutter in 2-D wing is proposed in the paper. The nonlinearities in the system come from the quasi steady aerodynamic model and torsional spring in pitch direction. Time domain simulations are used to examine the dynamic aero elastic instabilities of the system (e.g. the onset of flutter and limit cycle oscillation, LCO). The structure of the controller consists of two models :the modified Elman neural network (MENN) and the feed forward multi-layer Perceptron (MLP). The MENN model is trained with off-line and on-line stages to guarantee that the outputs of the model accurately represent the plunge and pitch motion of the wing and this neural model acts as the identifier. Th

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Publication Date
Fri Mar 01 2024
Journal Name
Results In Engineering
Experimental and analytical study of the energy and exergy performance for different evaporative pads in hot and dry climate
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In this work, effects of using different evaporative cooling pads (ECPs) on the energetic and exergetic efficiency of a direct evaporative air cooler (DEAC) have been theoretically and experimentally investigated. Three types of ECPs were used, i.e., honeycomb cellulose cooler pad (HCCP), shading-cloth cooler pad (SCCP), and aspen wood wool cooler pad (AWWCP). For SCCP and AWWCP, a 3-cm pad thickness was used, while for the HCCP, three different values of pad thickness were used, i.e., 3, 5, and 7 cm. Tests were carried out using air velocities of 8, 14, and 19 m/s, measured at the DEAC outlet. Engineering equation solver (EES) used for performing the required calculations of the various parameters affecting the thermal performance of the D

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Publication Date
Tue Feb 28 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Importance of Using Concentrator Solar Energy Technologies in Anbar Province
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The aim of the research is a techno-economic analysis of the use of concentrated solar energy technologies in the Iraqi city, considering the concentrated solar energy technology is a renewable energy technology that derives its resources from the sun and is replenished at a rate that exceeds its use. It is also inexhaustible and environmentally friendly energy from its environmental footprint, unlike traditional fossil energy which produces greenhouse gases and a major cause of global warming.

This research measures the costs of concentrated solar energy technology to Reduce the effects caused by other energies and work to fill part of the shortfall in the total electricity production, even at a specific percentage, in preparati

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Publication Date
Sat Mar 19 2022
Journal Name
Al-khwarizmi Engineering Journal
Developing an Automated Vision System for Maintaing Social Distancing to Cure the Pandemic
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The world is currently facing a medical crisis. The epidemic has affected millions of people around the world since its appearance. This situation needs an urgent solution. Most countries have used different solutions to stop the spread of the epidemic. The World Health Organization has imposed some rules that people should adhere. The rules are such, wearing masks, quarantining infected people and social distancing. Social distancing is one of the most important solutions that have given good results to confront the emerging virus. Several systems have been developed that use artificial intelligence and deep learning to track social distancing. In this study, a system based on deep learning has been proposed. The system includes monitor

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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Economics And Finance Studies
THE IMPACT OF THE AUDIT COMMITTEE AND AUDIT TEAM CHARACTERISTICS ON THE AUDIT QUALITY: MEDIATING IMPACT OF EFFECTIVE AUDIT PROCESS
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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Physics: Conference Series
The informatics adequacy on the spraying technology in Iraqi agricultural researches: A literature review
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Abstract<p>Many of the Iraqi agricultural researches are used spraying technique to add chemical products including pesticides and growth regulators. Various studies were performed to study the effect of these substances at different concentrations to improve plant production. In order to adopt specific criteria of spraying researches and to replicate them easily, it is a necessary to mention all information related to the spraying processes and regulations for improving sprayer’s performance by increasing the amount of pesticide deposited on the target. The current study aims to survey Iraqi researches in details and analyse them randomly. Also, to highlight on the importance of information applied in sprayi</p> ... Show More
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Publication Date
Tue Jun 22 2021
Journal Name
Expert Systems
Hybrid intelligent technology for plant health using the fusion of evolutionary optimization and deep neural networks
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Publication Date
Sat Aug 01 2026
Journal Name
American Institute Of Physics
A study of the Explosive Power of the Upper and Lower Limbs And Some Biomechanical Variables and Their Relationship To The Performance Of the Shot Put In Short Stature, Category F40
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Explosive power is a crucial factor in athletic performance due to its connection to the skill-based aspects required in every sport. Therefore, understanding it is essential for guiding research and plays a key role in improving shot put performance for short-statured athletes in category (F40). Biomechanical variables also contribute to shot put performance for short-statured athletes in category (F40) by helping coaches identify, diagnose, and compare technical and motor errors, their components, timing, and speed with the required performance to achieve optimal results. Thus, the importance of this research lies in the researchers' attempt to identify the relationship between the explosive power of the upper and lower limbs and certain

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Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Fulfill the Requirements of Financial Authority For Adoption Of Financial statements in determining The Tax Base: بحث تطبيقي في الهيئة العامة للضرائب لعينة من الشركات المحدودة
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The Financial authority is considered as one of  the most of benefited parts from financial statements  which depends on it in process of accounting  in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to speci

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