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.
This paper deals with an analytical study of the flow of an incompressible generalized Burgers’ fluid (GBF) in an annular pipe. We discussed in this problem the flow induced by an impulsive pressure gradient and compare the results with flow due to a constant pressure gradient. Analytic solutions for velocity is earned by using discrete Laplace transform (DLT) of the sequential fractional derivatives (FD) and finite Hankel transform (FHT). The influences of different parameters are analyzed on a velocity distribution characteristics and a comparison between two cases is also presented, and discussed in details. Eventually, the figures are plotted to exhibit these effects.
Batch reactive distillation was studied in packed bed column. Esterification of methanol with acetic acid to produce methyl acetate and water with homogenous sulfuric acid as a catalyst was considered. This system was chosen because the reaction is reversible and the boiling point of reactant and products are different.
The reaction was carried out with and without distillation column and shows that the reactive distillation is more efficient from the conventional process (reactor and then separation). The conversion of acetic acid and concentration of methyl acetate increase by (30.43% and 75.14%) respectively at the best condition (reflux ratio 2, feed mole ratio 2 and batch time 90 minute).
The influence of various parameters, s
This study aims at defining the concept of the fragile state, a term that came into existence in 2014, when the states that had internal Problems and external interventions were referred to as the failure states. However, the indicators for their designation and the criteria adopted are 12 indicators that address all aspects of the State’s duties vis-a-vis its citizens. The study examined the reasons that led to the continuation of Iraq within the fragile states, and the selection of the five years within the time limits of the study due to the factors that led to the decline of Iraq and falling back within the most fragile countries. The study dealt with the fragile state challenges to the media reality as a result of the change of it
... Show Moreتعد صناعة السمنت في العراق من اقدم الصناعات الحديثة واكثرها تطورا وتقدما ومن اقواها تاثيرا في الاقتصاد القومي. واذ توفر في صناعة السمنت العراقي كافة المستلزمات الناجحة من حيث توفر المواد الاولية والخبرات الفنية والتقنية واسواق ثابتة وراسخة محليا وعالميا فقد كان من المفروض ان يتم التوسع في هذه الصناعة، وان التخطيط لهذه الصناعة امرا ضروريا خاصة وان مادة السمنت هي احدى اهم المواد الرئيسة التي يؤثر توفره
... Show MoreType 2 daibetes mellitus (T2DM) is a global concern boosted by both population growth and ageing, the majority of affected people are aged between (40- 59 year). The objective of this research was to estimate the impact of age and gender on glycaemic control parameters: Fasting blood glucose (FBC), glycated hemoglobin (HbA1C), insulin, insulin resistance (IR) and insulin sensitivity (IS), renal function parameters: urea, creatinine and oxidative stress parameters: total antioxidant capacity (TAC) and reactive oxygen species (ROS). Eighty-one random samples of T2DM patients (35 men and 46 women) were included in this study, their average age was 52.75±9.63 year. Current study found that FBG, HbA1C and IR were highly significant (P<0.01) inc
... Show MoreIn this paper we have presented a comparison between two novel integral transformations that are of great importance in the solution of differential equations. These two transformations are the complex Sadik transform and the KAJ transform. An uncompressed forced oscillator, which is an important application, served as the basis for comparison. The application was solved and exact solutions were obtained. Therefore, in this paper, the exact solution was found based on two different integral transforms: the first integral transform complex Sadik and the second integral transform KAJ. And these exact solutions obtained from these two integral transforms were new methods with simple algebraic calculations and applied to different problems.
... Show MoreFind all boils down to is marked with (recruitment aesthetic of digital technology for (color) in the film novelist) And the relationship between the aesthetic employment of digital technology for (color) and its impacts on the level of artistic creativity through digital technology and its impacts on the technical and completed the final film in the film.Search and distributed at five chapters The first chapter discusses the methodological framework of the research, which included the research problem and is as follows:What is the digital technology to enrich color in the context in the film narrative to reflect the dramatic effect?And the importance of research and its objectives, including:1 - Employment aesthetic of digital technolog
... Show MoreThe effect of the treatments were the combination of ozone gaz with high
temperatures ( 35، 40 and 45C) and tempreture alone in addition to control treatment
treatments were tested on Egges and Pupae stages of hairy grain beetle
Trogoderma granarium (Everts). Results showed that( Z+H) and (H) treatments
were more lethally effective (100%mortality) than to control treatment on Egges
and Pupae stages of insect . The results also showed that first treatment(Z+H) was
more effective than the second treatment (H) on two stages , 1Tthe total1T 1Tkillings1T 1T100% (LT100)1T 1Tin eggs1T 1Treached at1T 1Tperiods1T 1T15.001T, 1T13.001T 1Thours and1T 1T18 minutes1T, respectively1T
with treatment of1T 1Tthe 1Tozone gaz with high