Preferred Language
Articles
/
OxeKTo4BVTCNdQwCokGr
An Empirical Study to Measure the Impact of Information Technology Governance Under the Control Objectives for Information and Related Technologies on Financial Performance
...Show More Authors

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.

Scopus Crossref
View Publication
Publication Date
Tue Feb 17 2026
Journal Name
Journal Of The Iraqi University
The experience of providing selective broadcasting of information in the library of the Institute of Management / Rusafa
...Show More Authors

The selective information broadcasting service is one of the important services in libraries and information centers, as it is the link between the source and the beneficiary and between related sources, as it links similar sources through keywords and then sends them to beneficiaries, which contributes to reducing the time and effort spent by beneficiaries in obtaining sources or information. Therefore, the application of this service is an important matter and gives a positive indicator in the progress of the library towards the integration of its services. From this standpoint, this research came to answer some questions, including: 1. What are the outlets for beneficiaries (the research community) in obtaining information sources? 2. Wh

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The impact of wages and benefits systems on the performance of employees A field study in the General Company for Food Industries in the city of Baghdad
...Show More Authors

The research aims to find out the impact of wages and benefits systems on the performance of employees, which included the research community on a sample of employees in the company, and the sample consisted of (50) employees and an employee, A questionnaire composed as prepared (23) paragraph, use the promised statistically methods in data collected by the questionnaire analysis. The research reached a number of results, the most prominent of which were: There is a correlation between wage systems, benefits and performance of employees, and the presence of the impact of the systems of wages and benefits to the performance of employees. The research was presented a set of recommendations including: increasing the effectiveness of

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Dec 31 2018
Journal Name
Journal Of Theoretical And Applied Information Technology (jatit)
Factors and Model for Sensitive Data Management and Protection in Information Systems’ Decision of Cloud Environment
...Show More Authors

Journal of Theoretical and Applied Information Technology is a peer-reviewed electronic research papers & review papers journal with aim of promoting and publishing original high quality research dealing with theoretical and scientific aspects in all disciplines of IT (Informaiton Technology

View Publication
Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Hiding Information Using different lighting Color images
...Show More Authors

View Publication
Scopus (1)
Scopus Clarivate Crossref
Publication Date
Tue Aug 01 2017
Journal Name
International Journal Of Advanced Research In Computer And Communication Engineering
Information hiding by using Developed M8PAM Technique
...Show More Authors

Publication Date
Sun Apr 01 2018
Journal Name
Al–bahith Al–a'alami
Mass Media Communications Misdirecting in Broadcasting Information
...Show More Authors

The current research aims at identifying Mass Media Communications Misdirecting in Broadcasting Information made by media. The researcher headed for the Iraqi Center of Media Liberty, one of non-governmental civil society organizations, that this center has multiple activities in the field of media and is far away from the effects imposed by the media institutions on employees with respect to the adoption of the institution policy, its agenda, and the trends financing it. The current research aims at identifying Mass Media Communications Misdirecting in Broadcasting Information made by media. The researcher headed for the Iraqi Center of Media Liberty, one of non-governmental civil society organizations, that this center has multipl

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jan 01 2016
Journal Name
Aip Conference Proceedings
Application of simulated annealing to solve multi-objectives for aggregate production planning
...Show More Authors

Aggregate production planning (APP) is one of the most significant and complicated problems in production planning and aim to set overall production levels for each product category to meet fluctuating or uncertain demand in future. and to set decision concerning hiring, firing, overtime, subcontract, carrying inventory level. In this paper, we present a simulated annealing (SA) for multi-objective linear programming to solve APP. SA is considered to be a good tool for imprecise optimization problems. The proposed model minimizes total production and workforce costs. In this study, the proposed SA is compared with particle swarm optimization (PSO). The results show that the proposed SA is effective in reducing total production costs and req

... Show More
View Publication Preview PDF
Scopus (14)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Entrepreneur Decision Making on Ambidexterity Performance: An Applied Research in the Oil Products Distribution Company/ aldawra
...Show More Authors

 

The research aims to determine the role of Entrepreneur decision-making in its dimensions in improving the activities of Ambidexterity performance in its dimensions in the researched company. The importance of the research is also evidenced by assisting the oil products distribution company/session in directing the interest of the researched company because it has a prominent role in the Iraqi industrial community for the Entrepreneur decision-making variable that Contributes to building sustainable competitive advantage. This will happen when the company has an Entrepreneur orientation and a good strategic plan is built by the smart leaders in the researched company The researcher adopted the method of the analyti

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Restaurant Business
The role of using fair value on relevance and representation faithfulness of accounting information in accordance with the common conceptual framework (FASB-IASB)
...Show More Authors

The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of acad

... Show More
View Publication
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating The Performance of Public Companies in The Light of Financial Indicators Case study of the General Company for Drugs and Medical Supplies/ Samarra – Iraq For the period (2014-2019)
...Show More Authors

 

The research aimed to evaluate the financial performance of the Public Company for the manufacture of medicines and medical supplies / Samarra - Iraq to know the strengths and weaknesses that affect its performance, as well as to compare its performance in the years between (2017-2019), which are characterized by security stability with its performance in previous years (2014 -2016) which is characterized by security instability, to assess the extent of its ability to achieve growth in performance, by answering the main question, what is the evaluation of the performance of the Public Company for the manufacture of medicines and medical supplies / Samarra - Iraq in the light of financial indicators?

... Show More
View Publication Preview PDF
Crossref