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 valu

This study aims to predict the organic pollution produced from the presence of some polycyclic aromatic hydrocarbons (PAHs) and determination it's concentrations (µg/L , ppb) in Tigris river water by a collection twenty-seven water samples from a selected three stations with nine sampling sites and three depths of water (5 cm , 2 m and 4 m) each site for 4.6 km distance of a geographic studied area which is located between the ( Al-Senak and AL-Sarrafiah bridges ) at Baghdad city – Iraq on May, 2012. The geographic location was determined with a Global Positioning System (GPS) and Geographic Information System (GIS) software program. The concentrations of fourteen components (PAHs) were performed using the reverse phase

The UN organization is considered one of the most important organizations at the international level. It has accomplished multiple tasks and roles of many different issues and events that hit the developing and advanced world countries. It has performed a series of procedures and laws that have had an impact on ending the wars and conflicts that plagued some countries and continued for a period of time in the past. Moreover, it has improved the level of the international relations between a number of countries due to the problems and incidents took place between them. It has relied on finding solutions and treatments for humanitarian problems such as the preservation of the environment, preventing the spread of epidemics and diseases Thi

Marriage is a holly secret in Christian religion .So it id natural that its ceremonies acquired religious form .In general the marriage is contracted by minister of religion in presence of the two parties or by a proxy or presence of parents if it is necessary . And to make the condition of publicity for the marriage ,its procedures must be made before witnesses .Also the minister of religionhave to confirm the agreement of the two parties before beginning the procedures.The marriage ceremonies are made.These procedures are religious traditions that includes praying and make blessings and putting the rings in fingers by thepriest . The marriage is a holly secret performed by the crown pray according to the church religious traditions

The present study aims at analyzing the polysemy of the English preposition in from the cognitive linguistic (CL) point of view using Evans' and Tyler's approach (2003). The perplexity faced by Iraqi second language learners (L2) due to the multi-usages of this preposition has motivated the researcher to conduct this study. Seventy-six second year university students participated in this experimental study. The data of the pre-test and post-test were analyzed by SPSS statistical editor. The results have shown the following: First, a progress of more than (0.05≤) has been detected as far as students' understanding of the multiple usages of the preposition in is concerned. Second, the results of the questionnaire have s

النظام السياسي اليمني : دراسة في المتغيرات الداخلية

The study was conducted to assess the attitude and awareness of a sample of people regarding the indiscriminate slaughter and its effects on health and the environment compared with slaughtering  in a slaughterhouse. The sample consisted of 120 persons from six equal professional groups contacted with the butchery labour (livestock keeper, truck driver, butcher, veterinarian, shopkeeper and consumer). The age ranged 22-76 years old, mean 52±10  years, lived ≥ 5 years in the Baghdad city. The results showed that there is a preference for slaughtering inside the slaughterhouse due to the presence of veterinary examination, slaughtering and preparing meat in a healthy, easy-to-clean places, unlike the indiscriminate sla

This research aims to study the contribution of social costs contribution to achieving social luxury in Al-Furat General Chemical Industries company that has considered second largest contamination in the area after the invasive power  to deal with chemicals in manufacturing and very dangerous to individual society and environment ,this is first to play an effective role by the senior parties related to sense of social responsibility of the internal and external environment of the company to identify costs that are preventing ,reduced and treating damage caused and achieving sustainable development ,to achieve this goal  and what they reached are the difficulty of accounting for the environment and social costs from final accou

מטרת המחקר הזה היא לבדוק את שלושה סיפורים קצרים מהקובץ הראשון של אהרון אפלפלד , שנחשב ההצהרה הרשמית על היותו סופר השואה הראשון בישראל , המשותף לשלושת הסיפורים הוא הנימה של הגיבורים היוצאים למסע פיזי ונפשי לגלות את אשר אירע להם , מגמתו של המחקר היא לבדוק את הצורה המיוחדת שבה אפיין אפלפלד את גיבוריו שמעידים על כך , כי השואה היא החוויה המרה והקשה בקרב היהודים והשלכותיה נשארה טמונה בקרבם גם אחרי המלחמה ואחרי שנים