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 research included five sections containing the first section on the introduction of the research and its importance and was addressed to the importance of the game of gymnastic and skilled parallel effectiveness and the importance of learning, but the problem of research that there is a difference in learning this skill and difficulty in learning may be one of the most important reasons are fear and fear of falling and injury, And a lack of sense of the movement of the movement is one of the obstacles in the completion of the skill and the goal of research to design a device that helps in learning the skill of descending Almtor facing with half a cycle according to the typical locomotor track on the parallel device of the technical men'
... Show MoreIn this research, geopolymer mortar had to be designed with 50% to 50% slag and fly ash with and without 1% micro steel fiber at curing temperature of 240℃. The molarity of alkaline solution adjusted with 12 molar sodium hydroxid to sodium silicate was 2 to 1, reaspectivly. The heat of curing increased the geopolymerization proceses of geoplymer mortar, which led to increasing strength, giving the best result and early curing age. The heat was applied for two days by four hours each day. It was discovered in the impact test that the value first crack of each mix was somewhat similar, but the failure increased 72% for the mixture that did not contain fiber. For the energy observation results it was shown that the mixt
... Show MoreIn this paper, we introduce a new concept named St-polyform modules, and show that the class of St-polyform modules is contained properly in the well-known classes; polyform, strongly essentially quasi-Dedekind and ?-nonsingular modules. Various properties of such modules are obtained. Another characterization of St-polyform module is given. An existence of St-polyform submodules in certain class of modules is considered. The relationships of St-polyform with some related concepts are investigated. Furthermore, we introduce other new classes which are; St-semisimple and ?-non St-singular modules, and we verify that the class of St-polyform modules lies between them.
In this thesis, we introduce eight types of topologies on a finite digraphs and state the implication between these topologies. Also we studied some pawlak's concepts and generalization rough set theory, we introduce a new types for approximation rough digraphs depending on supra open digraphs. In addition, we present two various standpoints to define generalized membership relations, and state the implication between it, to classify the digraphs and help for measure exactness and roughness of digraphs. On the other hand, we define several kinds of fuzzy digraphs. We also introduce a topological space, which is induced by reflexive graph and tolerance graphs, such that the graph may be infinite. Furthermore, we offered some properties of th
... Show MoreIn this paper we investigated some new properties of π-Armendariz rings and studied the relationships between π-Armendariz rings and central Armendariz rings, nil-Armendariz rings, semicommutative rings, skew Armendariz rings, α-compatible rings and others. We proved that if R is a central Armendariz, then R is π-Armendariz ring. Also we explained how skew Armendariz rings can be ?-Armendariz, for that we proved that if R is a skew Armendariz π-compatible ring, then R is π-Armendariz. Examples are given to illustrate the relations between concepts.
The primary objective of this paper, is to introduce eight types of topologies on a finite digraphs and state the implication between these topologies. Also we used supra open digraphs to introduce a new types for approximation rough digraphs.
Since the nineties of the last century, Iraqi youth have been exposed to Mexican soap operas dubbed into classical Arabic, and the stories and ideas presented by these series were almost new to all the minds of the youth at that time, a culture completely different from the culture we have of social relations, and since the number of episodes was more than Of the 100 episodes, exposure to these series has left young people confused by the addiction to all their ideas and stories. They differ from the foreign films (mostly American) that we used to watch, and they only take two hours (at most). These films contain diverse stories and may be forgotten. Memory includes events and characters in their entirety at times, and you may remember th
... Show MoreThe research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the imensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.The research started from the problem of exposure of the Iraqi tax system to several changes, as this led to a reflection on the technical organization of taxes, in terms of the tax rate.The descriptive analytical approach was chosen to study the actual reality of th
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