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 aimed to determine the impact of energy for the north and south magnetic poles on the the growth of bacteria isolated from cases of tooth decay, 68 swabs were collected from surfaces of faulty tooth, the detected of Staphylococcus aureus
... Show MoreSeawater might serve as a fresh‐water supply for future generations to help meet the growing need for clean drinking water. Desalination and waste management using newer and more energy intensive processes are not viable options in the long term. Thus, an integrated and sustainable strategy is required to accomplish cost‐effective desalination via wastewater treatment. A microbial desalination cell (MDC) is a new technology that can treat wastewater, desalinate saltwater, and produce green energy simultaneously. Bio‐electrochemical oxidation of wastewater organics creates power using this method. Desalination and the creation of value‐added by‐products are expected because of this ionic mov
The research aims at identifying the organizational performance of the kindergarten teachers and defines the educational environment of kindergarten children. To achieve the objectives of the research, the researcher adopted the organizational performance scale for (Saadi, 2016), which was applied to kindergarten teachers. The scale consists of (43) paragraphs, and has good reliability and validity, as the coefficient of reliability (84.0) in a retest method, and (87.0) using the formula Alpha Kronbach. Additionally, the researcher adopted the educational environment scale for (Radam, 2015); the scale consists of (66) paragraphs, and it enjoys a good reliability and validity, as the coefficient of reliability (89.0) method of reliability
... Show MoreResearch Summary The aim of the search for knowledge of the effect generative learning strategy in: 1 - Achievement of the second grade. 2 - Systemic thinking for the second grade students when studying the biology. The study sample increased (60) students distributed into two equal experimental and control groups. Prepare the test of 40 pieces of multiple choice type and prepare a test for systematic thinking according to three skills 1. Understand the relationships between the parts of the systemic form and complement the sentences given 2 - complement the relationships between parts of the systemic form 3. Building the systemic form. It was a search result 1- There is a difference of statistical significance (at level 0.05) between th
... Show MoreThe goal of this work is demonstrating, through the gradient observation of a of type linear ( -systems), the possibility for reducing the effect of any disturbances (pollution, radiation, infection, etc.) asymptotically, by a suitable choice of related actuators of these systems. Thus, a class of ( -system) was developed based on finite time ( -system). Furthermore, definitions and some properties of this concept -system and asymptotically gradient controllable system ( -controllable) were stated and studied. More precisely, asymptotically gradient efficient actuators ensuring the weak asymptotically gradient compensation system ( -system) of known or unknown disturbances are examined. Consequently, under convenient hypo
... Show MoreIn this research velocity of moving airplane from its recorded digital sound is introduced. The data of sound file is sliced into several frames using overlapping partitions. Then the array of each frame is transformed from time domain to frequency domain using Fourier Transform (FT). To determine the characteristic frequency of the sound, a moving window mechanics is used, the size of that window is made linearly proportional with the value of the tracked frequency. This proportionality is due to the existing linear relationship between the frequency and its Doppler shift. An algorithm was introduced to select the characteristic frequencies, this algorithm allocates the frequencies which satisfy the Doppler relation, beside that the tra
... Show MoreAbstract
Oil is considered a commodity and is still an important and prominent role in drawing and shaping the Iraqi economic scene. The revenues generated from the export of oil are considered the main source of the general budget in cash flows.
Since the revenues consist of quantity and price and the latter is an external factor which is difficult to predict, The effect of any commodity on its price, which is proven in the theory of micro-economic, but it is observed through the research that the response is slow, which means not to take advantage of the rise in prices, by increasing the quantity exported, the result of several facto
... Show MoreThe research aims to shed light on banking liberalization and explain its impact on attracting customers, especially since Iraq adopted this policy after (2003) due to the changes that occurred, as the Central Bank of Iraq granted flexibility to banks in setting the interest rate on deposits and loans as well as allowing the entry of foreign banks in the local environment. The research relied on the analytical method for the dimensions of banking liberalization represented by (liberating interest rates, liberating credit, legal reserve requirements, entering foreign banks, privatization) as well as the factors affecting the attraction of customers, and a number of Iraqi banks listed in the Iraqi Stock Exchange were selected as a
... Show MoreThe purpose of this experiment was to determine the relationship between the path coefficient and seed rate for four different barley cultivars (Amal, Ibaa 265, Ibaa 99, and Buhooth 244) during the 2019-2020 winter season. The experiment was carried out using a split plot design with three replications according to a randomized complete block design (RCBD). The highest positive thru effect on grain yield was found for flag leaf area and harvest index at aseeding rate of 130 kg.h-1; the highest positive direct effect on grain yield was found for flag leaf area and plant height at aseeding rate of 160 kg.h-1; and the highest positive direct effe