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.
Suppose R has been an identity-preserving commutative ring, and suppose V has been a legitimate submodule of R-module W. A submodule V has been J-Prime Occasionally as well as occasionally based on what’s needed, it has been acceptable: x ∈ V + J(W) according to some of that r ∈ R, x ∈ W and J(W) an interpretation of the Jacobson radical of W, which x ∈ V or r ∈ [V: W] = {s ∈ R; sW ⊆ V}. To that end, we investigate the notion of J-Prime submodules and characterize some of the attributes of has been classification of submodules.
Let be a commutative ring with identity, and be a unitary left -module. In this paper we introduce the concept pseudo weakly closed submodule as a generalization of -closed submodules, where a submodule of an -module is called a pseudo weakly closed submodule, if for all , there exists a -closed submodule of with is a submodule of such that . Several basic properties, examples and results of pseudo weakly closed submodules are given. Furthermore the behavior of pseudo weakly closed submodules in class of multiplication modules are studied. On the other hand modules with chain conditions on pseudo weakly closed submodules are established. Also, the relationships of pseudo weakly closed
... Show MoreIn this research note approximately prime submodules is defined as a new generalization of prime submodules of unitary modules over a commutative ring with identity. A proper submodule of an -module is called an approximaitly prime submodule of (for short app-prime submodule), if when ever , where , , implies that either or . So, an ideal of a ring is called app-prime ideal of if is an app-prime submodule of -module . Several basic properties, characterizations and examples of approximaitly prime submodules were given. Furthermore, the definition of approximaitly prime radical of submodules of modules were introduced, and some of it is properties were established.
Objectives: In order to highlight the TSH and thyroid hormones levels in preeclamptic and healthy pregnant
women.
Methodology: Ninety patients with preeclampsia were divided into two groups according to the severity of
disease; those with mild disease (37 patients) and those with a severe form (53 patients). A separate group of 30
normal women were included as a normal control group. Venus blood samples were collected from all groups
and the serum was obtained for hormone analysis by ELISA test. Results are expressed using SPSS for window
version 11.0.
Results: Mean serum TSH levels were significantly increased in both of mild and severe preeclampsia compared
with normal pregnancy, and T3 serum level showed a sign
We define and study new ideas of fibrewise topological space namely fibrewise multi-topological space . We also submit the relevance of fibrewise closed and open topological space . Also fibrewise multi-locally sliceable and fibrewise multi-locally section able multi-topological space . Furthermore, we propose and prove a number of statements about these ideas. On the other hand, extend separation axioms of ordinary topology into fibrewise setting. The separation axioms are said to be fibrewise multi-T0. spaces, fibrewise multi-T1spaces, fibrewise multi-R0 spaces, fibrewise multi-Hausdorff spaces, fibrewise multi-functionally Hausdorff spaces, fibrewise multi-regular spaces, fibrewise multi-completely regular spaces, fibrewise multi-normal
... Show MoreThe research aims to determine the strength of the relationship between time management and work pressure and administrative leadership, where he was taken a sample of (47) of the administrative leadership at the Higher Institute of security and administrative development in the Ministry of Interior was used questionnaire as a key tool in collecting data and information and analyzed the answers to the sample surveyed by using Statistical program (spss) in the arithmetic mean of the calculation and test (t) and the correlation coefficient, the research found the most important results: the existence of significant moral positive relationship between both time management and work pressure and administrative leadership, the leadership of th
... Show MoreForeign direct investment has seen increasing interest worldwide, especially in developing economies. However, statistics have shown that Yemen received fluctuating FDI inflows during the period under study. Against this background, this research seeks to determine the relationship and impact of interest rates on FDI flows. The study also found other determinants that greatly affected FDI inflows in Yemen for the period 1990-2018. Study data collected from the World Bank and International Monetary Fund databases. It also ensured that the time series were made balanced and interconnected, and then the Auto Regressive Distributed Lag method used in the analysis. The results showed that the interest rates and
... Show MoreExperimental tests were carried to control lost circulation in the Khabaz oil field using different types of LCMs including Nano-materials. A closed-loop circulation system was built to simulate the process of lost circulation into formations. Two dolomite plugs were used from different depths of the formation of Azkand in Khabaz oil field. The experimentations were carried out to study the effect of different types of LCMs, cross-linked copolymer (FLOSORB CE 300 S), SiO2 NP, and Fe2O3 NP, on mud volume losses as a function of time.
The rheological measurements of the nanoparticles-reference mud system showed that both of the SiO2 NP and Fe2O3 NP w
... Show More