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 aim of research is to show the effect of Ferric Oxide (Fe2O3) on the electricity production and wastewater treatment, since 2.5% of Ferric Oxide (Fe2O3) (heated and non heated) nanoparticles has been used. Characterization of nanoparticles was done using X-ray Diffraction (XRD) and Scan Electron Microscopy (SEM). The influence of acidity was also studied on both wastewater treatmenton the Chemical Oxygen demand (COD) and Biological Oxygen Demand (BOD) and voltage output was studied. From the results, it was infused that the dosage of 0.025 g/l and an initial pH 7 were founded to be optimum for the effective degradation of effluents. The results concluded that the treatment of anaerobic sludge wastewater using Ferric Oxide (Fe2O3) in
... Show MoreThis research discusses one of the largest and most important issues of a doctrinal and philosophical dimension at the same time, which is the issue of man’s freedom to choose his actions, and thus his responsibility for those actions, by looking at the nature of these acts, their being and the origin of their creation. He showed that they were created in man by force, and that he was their original creator, and that they were among the creatures of the God Almighty God like others, but they are attributed to man through acquisition. So to the first saying went Jahmiyya or Jabariyya, and to the second saying went to fatalism in the past, and the existentialists shared with them in the modern era, and to the third saying went to the Sun
... Show Moreأدى التغير السريع في البيئة الخارجية للمنظمة إلى ظهور حالة من التنافس الشديد مما زاد تخوف الشركات من فقدان الحصة السوقية والخسارة . مما حدا بالمنظمات إلى الاهتمام بوجود مدير يحمل صفات وخصائص قيادية لما فيه من ميزات في تنظيم الإنتاج ومقابلة الطلب وتقليل التكاليف وتطوير الأداء للحصول على ميزة تنافسية تحافظ او تزيد من حصتها السوقية وإرباحها .
تسعى الدراسة الى تحديد عدد من الاهداف كان اهمها معرفة الع
... Show MoreCancer stem cells (CSCs) are defined as a population of cells present in tumours, which can undergo self-renewal and differentiation. Identification and isolation of these CSCs using putative surface markers have been a priority of research in cancer. With this background we selected pancreatic normal and tumor cells for this study and passaged them into animal tissue culture medium. Further staining was done using alkaline phosphatase and heamatoxilin staining. Blue to purple colored zones in undifferentiated pluripotent stem cells and clear coloration in the chromatin material indicated pancreatic cells. Further studies on the cell surface marker CD 44 were done using ELISA. For this, the protein was extracted from cultivated normal and t
... Show MoreIn light of today's business world, who faces challenges and intense competition as a result of the rapid evolution of technical and informational, organizations had to respond to variables through the adoption of modern management techniques that reduce the effects of risks and activating the role of the internal control system in order to contribute to the early detection of risks and reduce the negative results expected .The research is to address the problem faced by organizations which still follow the traditional methods in the control activities, and the lack of knowledge of the management and their staff of the importance of the existence of risk management and internal control system takes into account these risks, and the limit
... Show Moreتم التطرق في هذا البحث الى دور الذكاء الاصطناعي والتكنولوجيا الحديثة في العملية التدريبية بما يخدم أهدافه والاستفادة منه من خلال المخرجات الجيدة، حيث ان توظيف التكنولوجيا في تدريب رياضة المبارزة يسهل العملية التدريبية على المدرب واللاعب ويساهم في تقليل الجهد المبذول والوقت المستغرق ، وهدفت الدراسة الى التعرف على تأثير الجهاز المصنع في ضبط المسافة بين القدمين لدى عينة البحث ،استخدم المنهج التجريبي بت
... Show MoreThe technology and modern social communication medias have contributed to changing many of our concepts about education to a large extent; these technological advancements have created new challenges for the Instructor of course, but on the other hand it did provided him with expressive media, models and strategies that the old methods cannot fulfill, including the flipped classroom strategy, which is one of the modern technical solutions and in it's optimal use it can correct the weakness of the traditional education and can develop the communication skills as a whole among the students, in order to create a positive, active and interactive student.
The current research contained - four chapters: the first one included the methodolog
Globally, iron deficiency anemia is a problematic nutritional deficiency health-related issue that impacts early-adulthood people such as university students. The aim was to asses female nursing students’ knowledge concerning iron deficiency anemia in the College of Nursing, University of Baghdad.
A cross-sectional survey was carried out from the period of June 18, 2023 to December 20, 2023. Nonprobability (purposive) samples of 100 female nursing students were selected from the second, third, and fourth stages in the College of N
Patients with decompensated cirrhosis have typically prescribed a combination of therapeutic and prophylactic medications. Polypharmacy increases the probability of medication errors and drug related problems. Clinical pharmacists are highly effective at identifying, resolving, and preventing clinically important drug-related problems in their patients' care. The objectives of the study were the identification and classification of drug-related problems, as well as the discussion of these problems with health care providers (physicians, pharmacists, and nurses) and patients. Reduce their incidence as effectively as possible and educate all research participants on the significance of following their prescribed drug regimen
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