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.
The study aims to identify the impact of the implementation of the integrated education strategy in the curriculum of the Arabic language for the seventh grade on the academic achievement in the schools of the capital Amman. The researcher adopted the experimental method, where two divisions of the seventh grade students were chosen from the secondary school for girls. The sample of the study was 60 students divided into two equal groups: 30 students represented the experimental group (A) and (30) students represented the control group. To collect the needed data, a test of (40) Multiple Choices was used. The results showed statistically significant differences between the mean scores of the experimental group who were taught acc
... Show MoreThe diversity of cultures is still the title of an Iraqi specificity that gave the society a diversity and this is reflected in the journalistic reality with the changing of the political system generate a new political and ideological life that differs from what is prevailed during the decades. However, its exacerbation of the degree of division is an additional duty for the press as a cultural platform and a knowledge bridge that contributes to the process of dialogue, addressing the differences, establishing a politically homogeneous structure through the state and socially by uniting all components of society and working to raise public awareness of the importance of national belonging to build a modern state. Cultural diversity is a
... Show MoreBackground: It had been found that passive smoking may have the same harmful effect as tobacco cigarettes smoking. Aims: This study was conducted to determine the effect of passive smoking on salivary glutathione peroxidase and selenium in relation to dental caries severity. Settings and Design: The sample consisted of 120 children aged 5 years old, classified into four groups according to the number of cigarettes smoked by their fathers daily: Passive smoking children of 5-10 cigarettes, those of 10–15 cigarettes daily, those of 15–20 cigarettes daily and non-passive smoking children of no smokers indoor (the control group). The sample was further classified according to dental caries severity into three groups: mild (DMFS values <4
... Show MoreIn this study Isolated Pathogenic bacteria which causes Tonsillitis in Children with ages between 3-17 years. They are admitted to Central Children Hospital (Al-Karch) and Ebn-Albalady Hospital (Al-Rusafa). 200 cases were collected which include 120 Male and 80 Female. The result of the recent study shows that the isolation percentage was 40% from Male and 35% from Female. In this study Fifty six isolated were Identified, 20 were ?-hemolytic Streptococcus which was Streptococcus pyogenes, formed (36%) from all isolated.6 Pathogenic bacteria were ?- hemolytic Streptococcus which was Streptococcus pneumoniae formed (11%). The number of Moraxella catarrhalis bacteria was 12 formed (21%), the number of Haemophilus influenzae was 1
... Show MorePseudoephedrine (PSE), often known as Sudafed, belongs to a class of medications known as sympathomimetic amines, which affect the digestive system, respiratory system, and cardiovascular system. This drug has a long history of medical use; it is helpful in treating symptoms of the common cold and flu, sinusitis, asthma, and bronchitis. Due to its central nervous system (CNS) stimulant properties and structural similarity to amphetamine, it is also used for non-medical purposes such as doping agent, to increase focus, and as a substance that gets rid of exhaustion and drowsiness. Nevertheless only a few studies, backed up its impact on solid abdominal organs. The aim of this task is to investigate the effect of some dosages of PSE
... Show MorePseudoephedrine (PSE), often known as Sudafed, belongs to a class of medications known as sympathomimetic amines, which affect the digestive system, respiratory system, and cardiovascular system. This drug has a long history of medical use; it is helpful in treating symptoms of the common cold and flu, sinusitis, asthma, and bronchitis. Due to its central nervous system (CNS) stimulant properties and structural similarity to amphetamine, it is also used for non-medical purposes such as doping agent, to increase focus, and as a substance that gets rid of exhaustion and drowsiness. Nevertheless only a few studies, backed up its impact on solid abdominal organs. The aim of this task is to investigate the effect of some dosages of PSE
... Show MoreThe aims of this research is to investigate : The nature of academic specialization of the officials of Baghdad University Presidency , Level of job performance of the officials of Baghdad University Presidency through job performance appraisal form per year , Differences in the levels of job performance of the officials of Baghdad university presidency , according to the variables (sex , academic specialization , the current work , the duration between the date of graduation and the date of appointment , service duration) , The relationship of academic specialization of the officials of Baghdad university presidencywith their job performance . The researcher has followed the analytical descriptive mode to achieve the aims of this resear
... Show MoreThe effective application of the method of measuring and evaluating performance according to the Balanced Scorecard the need for an information system a comprehensive and integrated for internal and external environment, Which requires the need to develop accounting information system in general and cost management information systems to suit the particular requirements of the environment in terms of the development of modern methods of measurement to include the use of some methods that have proven effective in measuring and evaluating performance.
The research problem in need of management to develop methods of measuring and evaluating performance through the use of both financial measures and non
... Show MoreThe research aims to study some of the human characteristics of the state of Singapore to know the impact of these characteristics on the strength of the state, its development and. The research included two aspects, theoretical and analytical, using the descriptive analytical method, force analysis method, as well as the historical method. The data was analyzed according to mathematical equations, including the size of the country's population, the extraction of the population growth rate and the concept of age structure, where some indicators related to this concept have been explained. The researcher reached a set of results, the most important of which were: that the population size of the state of Singapore in the period between (19
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