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

Flexure members such as reinforced concrete (RC) simply supported beams subjected to two-point loading were analyzed numerically. The Extended Finite Element Method (XFEM) was employed for the treatment the non-smooth h behaviour such as discontinuities and singularities. This method is a powerful technique used for the analysis of the fracture process and crack propagation in concrete. Concrete is a heterogeneous material that consists of coarse aggregate, cement mortar and air voids distributed in the cement paste. Numerical modeling of concrete comprises a two-scale model, using mesoscale and macroscale numerical models. The effectiveness and validity of the Meso-Scale Approach (MSA) in modeling of the reinforced concrete beams w

This study is concerned with the derivation of differential equation of motion for the free coupled vertical – torsional and lateral vibration of opened thin-walled curved beams. The curved beam to be considered in this study is of isotropic opened thin – walled (I) section with equal top and bottom flanges. The derivation depends on Hamilton's principle which required finding the potential and kinetic energy of the curved beam section due to internal stresses and all types of movements (Vertical,Torsional and Lateral) .The effect of restrained warping displacement is also considered in this study. Three differential equations are derived for vertical, torsional and lateral movement .and approximate solutions are developed by using the

The electrical properties of the AlNiCo thin films with thickness (1000oA) deposited on glass substrates using Ion – Beam sputtering (IBS) technique under vacuum <10-6 torr have been studied . Also it studied the effect of annealing temperature from this films , It is found that the effective energy decrease with increase of temperature and the conductivity decrease with increase temperature 323oK but after this degree the conductivity increasing .

This paper features the modeling and design of a pole placement and output Feedback control technique for the Active Vibration Control (AVC) of a smart flexible cantilever beam for a Single Input Single Output (SISO) case. Measurements and actuation actions done by using patches of piezoelectric layer, it is bonded to the master structure as sensor/actuator at a certain position of the cantilever beam.
The smart structure is modeled based on the concept of piezoelectric theory, Bernoulli -Euler beam theory, using Finite Element Method (FEM) and the state space techniques. The number of modes is reduced using the controllability and observability grammians retaining the first three
dominant vibratory modes, and for the reduced syste

The paper discusses the structural and optical properties of In2O3 and In2O3-SnO2 gas sensor thin films were deposited on glass and silicon substrates and grown by irradiation of assistant microwave on seeded layer nucleated using spin coating technique. The X-ray diffraction revealed a polycrystalline nature of the cubic structure. Atomic Force Microscopy (AFM) used for morphology analysis that shown the grain size of the prepared thin film is less than 100 nm, surface roughness and root mean square for In2O3 where increased after loading SnO2, this addition is a challenge in gas sensing application. Sensitivity of In2O3 thin film against NO2 toxic gas is 35% at 300oC. Sensing properties were improved after adding Tin Oxide (SnO2) to be mo

For structural concrete members that may expose to serious earthquake, overload or accident impact, the design of ductility must be given the same importance as the flexural strength. The aim of this investigation is to study the change in ductility of structural concrete flexural members during their exposure to limited cycles of repeated loading. Twenty full-scale beam specimens have been fabricated in to two identical groups; each group consisted of ten specimens. The first group was tested under monotonic static loading to failure and regarded as control beams, while the specimens of the second group were subjected to ten cycles of repeated loading with constant load interval, which ranged between 40% and 60% of ultimate load. S

For structural concrete members that may expose to serious earthquake, overload or accident impact, the design of ductility must be given the same importance as the flexural strength. The aim of this investigation is to study the change in ductility of structural concrete flexural members during their exposure to limited cycles of repeated loading. Twenty full-scale beam specimens have been fabricated in to two identical groups; each group consisted of ten specimens. The first group was tested under monotonic static loading to failure and regarded as control beams, while the specimens of the second group were subjected to ten cycles of repeated loading with constant load interval, which ranged between 40% and 60% of ultimate load. S

The pure ZnS and ZnS-Gr nanocomposite have been prepared
successfully by a novel method using chemical co-precipitation. Also
conductive polymer PPy nanotubes and ZnS-PPy nanocomposite
have been synthesized successfully by chemical route. The effect of
graphene on the characterization of ZnS has been investigated. X-ray
diffraction (XRD) study confirmed the formation of cubic and
hexagonal structure of ZnS-Gr. Dc-conductivity proves that ZnS and
ZnS-Gr have semiconductor behavior. The SEM proved that
formation of PPy nanotubes and the Gr nanosheet. The sensing
properties of ZnS-PPy/ZnS-Gr for NO2 gas was investigated as a
function of operating temperature and time under optimal condition.
The sensitivity,