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.
Temporomandibular disorders (TMDs) were investigated in 143 pretreatment orthodontic patients (43 males and 102 females) whose age ranged between 10-25 years at the College of Dentistry, University of Baghdad, Iraq. The study was undertaken to elucidate the prevalence and severity of TMDs in malocclusion patients and to defme the relationships between malocclusion and TMDs. The clinical signs and subjective symptoms were recorded according to the principles introduced by Helkimo (1974b). Subjective symptoms were reported by 65.7% of the patients with 22.40/0 described as severe, and the most common symptoms were TMJ sounds and feeling offatigue. Clinical signs were observed in 81.8% of the sample with 22.4 and 6.3% described as moderate and
... Show MoreIn this work the strain energy of tetrahedrane and its nitrogen substituted molecules were calculated by isodesmic reaction method according to DFT quantum chemical fashion, the used basis set was 6-31G/B3-LYP, in addition all structures were optimized by RM1 semi-empirical method. From the obtained data we estimate an empirical equation connect between strain energy of the molecule with charge functions represented by dipole moment of the molecule plus accumulated charge density involved within the tetrahedron frame plus the number of nitrogen atoms. The results indicate the charge spreading factors by polarization and processes are the most important factors in decreasing the strain energy.
Abstract
Electrical magnate was designed and constructed, the optimum Magnetic flux and the effect of time on the physical properties of the alkaline (magnetic water) produced from the bottled drinking water [the total dissolved solids (TDS) or the electrical conductivity, and pH] were studied, to simulate ZamZam water in Mekka Saudi Arabia. Also, the efficiency of magnetic field from this designed electrical magnate in decreasing the TDS of sea water (of 1500 ppm NaCl Content), to convert it to water suitable for irrigation (TDS<1000 ppm) was investigated in this work.The results show that the magnetic flux from our designed electrical magnate in the range of (0.013- 0.08) Tesla and 30 minut
... Show MoreThis study was conducted to evaluate the efficacy of 6 isolates of Pseudomonas fluorescens and Trichoderma harzianum and there combination against Fusarium tomato wilt disease caused by Fusarium oxysporum F.sp. Lycopersisi under green house condition .The isolates of bacteria (B3) and Trichoderma (T1) were found to be highly effective in reducing the disease incidence to 13.3% , 21% respectively , compared to control treatment (40%).Furthermore, disease severity was reduced to 28 and 30% respectively in comparison to control (90%) .Colonization of the roots (cfu /g fresh root weight )by the two isolates whether alon or together was extremely high . The combination treatment had a high ability in reducing disease incidenece and sev
... Show MoreThe research aimed to study the job satisfaction of the staff of the Federal board of supreme Audit and its relation to the effectiveness of their performance, The questionnaire was adopted as a main tool in the collection of data and information from a random sample of (54) employees of the Federal board of supreme Audit. In light of this, the data were collected and analyzed and the hypotheses were tested using the statistical program (SPSS).
The researchers reached a number of conclusions, the most important of which were: (1) the respondents' response to the variables of job satisfaction and the effectiveness of the performance were medium; (2) there was a significant relationship between job satisfaction and performance effe
... Show MoreThe administration on the basis of the activities designed to evaluate the performance of activities in terms of cost, time and quality by identifying activities that add value and those that are no add value and enables the administration of making up their own continuous improvement in production, through lower costs and reduce the time and improve the quality and reduce the incidence of spoilage and waste, y based search Ally premise that (the continuous improvement of the adoption of management style on the basis of the activities helps management in decision-making wise to reduce costs) to prove the hypothesis has sought research to achieve its goal of Alkadivh and Alkoppelan &nb
... Show MoreValues are penetrating or interfering in the lives of individuals and groups and are connected to them in the sense of life itself, because they are closely linked to the motives of behavior, hopes and goals, and can be said that values are everything. The concept of values is one of the concepts that have received the attention of researchers from different disciplines. This has resulted in a kind of confusion and variation in use from one specialization to the other, and uses multiple uses within one specialization. Therefore, there is no uniform definition of values because they relate to individuals. Individuals differ in many things, such as perception,
... Show MoreThe artistic process operates whether in general in all arts or specifically in one type of arts or one of the genres of arts types on the preoccupations of the pressing artistic references as the founder of the artistic work in the material formulations on the one hand and on the other hand as a translator to understand the artistic achievement in general and plastic art in particular and for the importance The researcher chose the title of her research tagged (the preoccupations of the pressing reference and its impact on the formations of postmodern arts).
The first chapter of the methodological framework deals with the problem of research, importance, objective, limits, and then terminology and its definition, and then the secon
This study aims to answer the following question: Is a student who attaches to the social group strongly affected by social interaction and social status? The population of the study included a group of medical students at the University of Al-Kufa. To collect the required data, a scale of Social Group Attachment consisting of (25) items was administered to a sample of (600) students, (257) male students, and (343) female students. The results revealed that students do not have a high level of attachment to the social group and they have a fear of that. There are no significant differences between the levels of attachment between males and females. There are no significant differences regarding colleges, the four academic levels, a
... Show MoreIn this work, a large part of Baghdad University campus has been selected. The determination of Geoidal height for the local area requires Ground Control Points which both Ellipsoidal and Orthometric heights are known to compute the difference between them. The first step of the leveling process began by selected the Ground Control Points (GCPs) around the area of the work, and then divided them into two groups of the network traverse stations. They were leveled and adjusted depend on the number of the Bench Marks (B.M.s). Total Station TS (Nikon Nivo 5C) and Global Positioning System (GPS-Garmin 78 map) are used to do this application. The aim of the proposed work was to determine the height of the Geoid surface in the study area. The Geoi
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