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.
In this paper, we establish the conditions of the occurrence of the local bifurcations, such as saddle node, transcritical and pitchfork, of all equilibrium points of an eco-epidemiological model consisting of a prey-predator model with SI (susceptible-infected) epidemic diseases in prey population only and a refuge-stage structure in the predators. It is observed that there is a transcritical bifurcation near the axial and free predator equilibrium points, near disease-free equilibrium point is a saddle-node bifurcation and near positive (coexistence) equilibrium point is a saddle-node bifurcation, a transcritical bifurcation and a pitchfork bifurcation. Further investigations for Hopf bifurcation near coexistence equilibrium point
... Show MoreIt is no secret for those concerned with language concerns that the issue of figurative feminization is one of the issues that does not follow a grammatical rule governed by the fact that the subject of knowledge of this is due to hearing as indicated by linguistic references and lexicons.This research opts to find out the origin of the feminization of the word sun in the Arabic language and in light of what some language specialists have argued that the origin of figurative feminization was due to non-linguistic motives related to religious and metaphysical beliefs, and that it was memory preserved in light of the linguistic heritage.The research concluded that the feminization of the sun goes back to what settled in their minds, which
... Show MoreThe Transformation of environments surrounding human which called (place), formed an intermediate compresser in forming awareness pictures, human knowledge, culture and thought features, and changing the systems and contexts of human societies, which led to a change the rhythm of life as a whole. So according to that the place will be encodes according to these data for psychological connotations, lead to human sense of harmony with the place in different manner format, here the search problem lies when trying to detect how Iraqi artist deliberating with the place concept, wondering how to investing place in the contemporary Iraqi drawing within its reference dimension, and showing mechanisms from comparative study for the works of two a
... Show MoreNo-fine concrete (NFC) is cellular concrete and it’s light weight concrete produced with the exclusion of sand from the concrete. This study includes the mechanical properties of lightweight reinforced by steel fiber, containing different proportions of steel fiber. This study was done using number of tests. These tests were density, compressive strength, flexural strength and absorption. These tests of the molds at different curing time. The results of tests that implication of fiber to No. fine concrete did not affect significantly on the compressive strength, While the flexural strength were gets better. Results explained that, the flexural strength of (1%) fiber No- fine concrete molds are four times that of the reference mold
... Show MoreThis paper is illustrates the sufficient conditions of the uniformly asymptotically stable and the bounded of the zero solution of fifth order nonlinear differential equation with a variable delay τ(t)
This study includes adding chemicals to gypseous soil to improve its collapse characteristics. The collapse behavior of gypseous soil brought from the north of Iraq (Salah El-Deen governorate) with a gypsum content of 59% was investigated using five types of additions (cement dust, powder sodium meta-silicate, powder activated carbon, sodium silicate solution, and granular activated carbon). The soil was mixed by weight with cement dust (10, 20, and 30%), powder sodium meta-silicate (6%), powder activated carbon (10%), sodium silicate solution (3, 6, and 9%), and granular activated carbon (5, 10, and 15%). The collapse potential is reduced by 86, 71, 43, 37, and 35% when 30% cement dust, 6% powder sodium meta-silicate, 10% powder activated
... Show MoreThe features of the actor's performance in the ritual theater are of great importance and chief in theatrical work since the first emergence of the theater, as the features of the performance were embodied in all Iraqi theatrical performances, but they took personal privacy in some ritual performances because of their differences and similarities between the ritual theatrical performance and the ritual show Al-Khalis, who wanted the researcher to know the similarities and differences in the features of the ritual performance and in the theatrical performance, despite the many transformations that occurred in the theater and affected the features of the performance, but it remained an important and attractive link between the recipient, t
... Show MoreThis report explores emerging techniques to boost multimedia transfer effectiveness, given the escalating need for improved quality and performance in multimedia interactions. The analysis involves a thorough literature assessment and comparison of present strategies to pinpoint key tendencies and propose novel approaches. The methodology involves examining recent technological enhance ments in video coding standards, quality appraisal methods, and compression tech niques. Specific domains investigated comprise firmware component architectures, 4D indexing structures, and iterative filtering frameworks. The study in addition weighs tradeoffs between video quality, encoding intricacy, and bitrate demands. Key determinations consist of
... Show MoreThe paper generates a geological model of a giant Middle East oil reservoir, the model constructed based on the field data of 161 wells. The main aim of the paper was to recognize the value of the reservoir to investigate the feasibility of working on the reservoir modeling prior to the final decision of the investment for further development of this oilfield. Well log, deviation survey, 2D/3D interpreted seismic structural maps, facies, and core test were utilized to construct the developed geological model based on comprehensive interpretation and correlation processes using the PETREL platform. The geological model mainly aims to estimate stock-tank oil initially in place of the reservoir. In addition, three scenarios were applie
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