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 work, a method for the simultaneous spectrophotometric determination of zinc which was precipitated into deionized water that is in a commercial distribution systems PVC pipe, is proposed using UV-VIS Spectrophotometer. The method based on the reaction between the analytes Zn2+ and 2-carboxy-2-hyroxy-5-sulfoformazylbenze (Zincon) at an absorption maximum of 620nm at pH 9-10. This ligand is selective reagent. Since the complex is colored (blue), its stoichiometry can be established using visible spectrometry to measure the absorbance of solutions of known composition. The stoichiometry of the complex was determined by Job’s method and molar ratio method and found to be 1:2 (M: L). A series of synthetic solution containing different
... Show MoreBackground: Gugglusterone has been reported to provide protection against inflammatory and oxidative reactions of different pathological conditions. Objectives: The main object of this research work is to evaluate the renoprotective effects of guggulsterone in the prevention of cisplatin-induced nephrotoxicity in rats via assessment of renal function and histological study. Materials and methods: Rats in this study were split into four groups which comprise a control group, an induction group, a third group receiving low-dose guggulsterone, and a fourth group receiving high-dose guggulsterone. Results: a single dose of cisplatin drug has jeopardisedrenal physiology that has been demonstrated in histopathology sections and elevation
... Show MoreThe δ-mixing ratios have been calculated for several γ-transitions in 90Mo using the 𝛔 𝐉 method. The results are compared with other references the agreement is found to be very good .this confirms the validity of the 𝛔 𝐉 method as a tool for analyzing the angular distribution of γ-ray. Key word: population parameter, γ-ray transition, 𝛔 𝐉 method, multiple mixing ratios.
This work deals with thermal cracking of heavy vacuum gas oil which produced from the top of vacuum distillation unit at Al- DURA refinery, by continuous process. An experimental laboratory plant scale was constructed in laboratories of chemical engineering department, Al-Nahrain University and Baghdad University. The thermal cracking process was carried out at temperature ranges between 460-560oC and atmospheric pressure with liquid hourly space velocity (LHSV) equal to 15hr-1.The liquid product from thermal cracking unit was distilled by atmospheric distillation device according to ASTM D-86 in order to achieve two fractions, below 220oC as a gasoline fraction and above 220oC as light cycle o
... Show MoreThe use of blended cement in concrete provides economic, energy savings, and ecological benefits, and also provides. Improvement in the properties of materials incorporating blended cements. The major aim of this investigation is to develop blended cement technology using grinded local rocks . The research includes information on constituent materials, manufacturing processes and performance characteristics of blended cements made with replacement (10 and 20) % of grinded local rocks (limestone, quartzite and porcelinite) from cement. The main conclusion of this study was that all types of manufactured blended cement conformed to the specification according to ASTM C595-12 (chemical and physical requirements). The percentage of the compress
... Show MoreOur country suffered from pollution translation as a result to the wars events, so, it is necessary to measure the amount of radiation in the fields that are of indirect contact with human life and health. The main aim of the present work is to measure the concentration of alpha emitters in tomato fruits collected from different farms in Al – Basra governorate in the south of Iraq. Nuclear track detectors of type CR – 39 are used as a detection device and Can technique as a detection technique. Results show that the maximum concentration recorded is sample no.7 of site Al – Rafidhya which was equal to (6.9621 ± 0.111) ppm and sample no.1 of site Lothan with concentration equals to (4.9236 ± 0.117) ppm. The minimum concentratio
... Show MoreThis study was aimed to investigate the response surface methodology (RSM) to evaluate the effects of various experimental conditions on the removal of levofloxacin (LVX) from the aqueous solution by means of electrocoagulation (EC) technique with stainless steel electrodes. The EC process was achieved successfully with the efficiency of LVX removal of 90%. The results obtained from the regression analysis, showed that the data of experiential are better fitted to the polynomial model of second-order with the predicted correlation coefficient (pred. R2) of 0.723, adjusted correlation coefficient (Adj. R2) of 0.907 and correlation coefficient values (R2) of 0.952. This shows that the predicted models and experimental values are in go
... Show MoreProduction logging is used to diagnose well production problems by evaluating the flow profile, entries of unwanted fluids and downhole flow regimes. Evaluating wells production performance can be easily induce from production logs through interpretation of production log data to provide velocity profile and contribution of each zone on total production. Production logging results supply information for reservoir modeling, provide data to optimize the productivity of existing wells and plan drilling and completion strategies for future wells. Production logging was carried out in a production oil well from Mishrif formation of West Qurna field, with the objective to determine the flow profile and fluid contributions from the perforations af
... Show MoreObjective: The aim of this study is to determine the factors affecting birth space interval in a sample of women.
Methodology: A cross-sectional study conducted in primary health centers in Al-Tahade and Al- Shak Omar in
Baghdad city. Data were collected by direct interview using questionnaire especially prepared for the study.
Sample size was (415) women in age group (20-40) years who were chosen randomly.
Results: Analysis of data shows highest rate of women (31.8%) had a birth space interval of (8-12) months
followed by (26.7%) had a birth space interval of (19-24) months, (20.2%) had a birth space interval of (>24)
months and (16.1%) had a birth space interval of (13-18) months respectively, while lower rate of w