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.
Rutting is a crucial concern impacting asphalt concrete pavements’ stability and long-term performance, negatively affecting vehicle drivers’ comfort and safety. This research aims to evaluate the permanent deformation of pavement under different traffic and environmental conditions using an Artificial Neural Network (ANN) prediction model. The model was built based on the outcomes of an experimental uniaxial repeated loading test of 306 cylindrical specimens. Twelve independent variables representing the materials’ properties, mix design parameters, loading settings, and environmental conditions were implemented in the model, resulting in a total of 3214 data points. The network accomplished high prediction accuracy with an R
... Show MoreHypothyroidism is a condition in which thyroid hormones levels decreased in the blood. These hormones are necessary for energy production and body viability. In many occasions this condition is accompanied or followed by different metabolic disorders. The current study is conducted in the "Specialized center for endocrinology and diabetes" and carried on 70 hypothyroid patients and 60 randomly chosen individuals with normal thyroid function .Both groups were submitted to laboratory tests to evaluate thyroid function (T3,T4.TSH). The study involved evaluation of the relationship between hypothyroidism and insulin resistance (IR) . Health problem related to many diseases , became common lately. Insulin resistance diagnosed through
... Show MoreThe aim of this paper is to estimate the concentrations of some heavy metals in Mohammed AL-Qassim Highway in Baghdad city for different distances by using the polynomial interpolation method for functions passing from the data, which is proposed by using the MATLAB software. The sample soil in this paper was taken from the surface layer (0-25 cm depth) at the two sides of the road with four distances (1.5, 10, 25 and 60 m) in each side of the road. Using this method, we can find the concentrations of heavy metals in the soil at any depth and time without using the laboratory, so this method reduces the time, effort and costs of conducting laboratory analyzes.
Productivity estimating of ready mixed concrete batch plant is an essential tool for the successful completion of the construction process. It is defined as the output of the system per unit of time. Usually, the actual productivity values of construction equipment in the site are not consistent with the nominal ones. Therefore, it is necessary to make a comprehensive evaluation of the nominal productivity of equipment concerning the effected factors and then re-evaluate them according to the actual values.
In this paper, the forecasting system was employed is an Artificial Intelligence technique (AI). It is represented by Artificial Neural Network (ANN) to establish the predicted model to estimate wet ready mixe
... Show MoreThe research aims to identify motivated to join the Evening Studies students to the College of Education at the University of Tikrit sections. In addition to knowledge of the differences in the degree of motivation of students according to gender, specialty, educational stage. To achieve the objectives of the research scholar us a measure consisting of (34) paragraph formulated positively, have been applied to a stratified random sample strength (500) students.
The results showed that the degree of motivation was very big on all areas of the college and class, reaching the percentage of response (84.3%), and professional motives came first prize as a percentage of (93.8%), in addition
... Show MoreThis paper shews how to estimate the parameter of generalized exponential Rayleigh (GER) distribution by three estimation methods. The first one is maximum likelihood estimator method the second one is moment employing estimation method (MEM), the third one is rank set sampling estimator method (RSSEM)The simulation technique is used for all these estimation methods to find the parameters for generalized exponential Rayleigh distribution. Finally using the mean squares error criterion to compare between these estimation methods to find which of these methods are best to the others
The aim of this work is to calculate the one- electron expectation value of the electronic charge of atomic system Z=2,3….7 and we compare with He atom . the electronic density function D(r1) of He atom and like ions are evaluated . using Hartree –Fock wave.
This review discusses precision agriculture techniques that help reduce the effects of soil degradation and improve soil health, based on an analysis of studies published in scientific databases such as Web of Science, Scopus, IEEE Xplore, Google Scholar, and ScienceDirect, with an emphasis on recent field research. The methodology included a qualitative analysis of case studies and application experiments in different areas to evaluate the impact of technologies such as controlled traffic farming (CTF), mechanized guidance (MG), precision fertilization (PF), precision irrigation (PI), conservation tillage (CT), and precision tillage (PT). Research results showed, CT to maintain soil structure and reduce organic matter loss increases soil f
... Show MoreThe higher education has become an enterprise integrate system that described as knowledge society, the essential part in its electronic and virtual format in the shadow of globalization challenges with its various dimensions . Until the logical ryles aboat a strategic partnership between the Iraqi higher education establishments and their international equivalent ones Strategic windows should be invested for the purpose of enhancing the quality of higher education in a sustainable way. This forms a challenge before the international education leaders on the social, operational and establishment's level to determinte knowledge gap, observing, diagnosing and processing in the present and future, e
... Show MorePurpose: The main objective of this paper is, to determine the optimal no. of technicians’ men in a workshop crew of an Industrial System. Theoretical framework: The purpose of applying these tools is to explore their ability to reduce costs and improvements that can be obtained in the process of providing services to the end customer. Design/methodology/approach: The literature structure review was built from analyzing 12 of scientific papers and books, from web sciences and the Elsevier database. The papers were analyzed from descriptive, methodologic, and citation characteristics. Finding: By applying the equation model of the paper, the optimal no. of technician men in the crew of the workshop can be determined when
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