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An Empirical Study to Measure the Impact of Information Technology Governance Under the Control Objectives for Information and Related Technologies on Financial Performance
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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.

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Publication Date
Mon Jun 20 2022
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
MORPHOLOGICAL, ANATOMICAL AND CHEMICAL STUDY OF AN EXOTIC PLANT JATROPHA INTEGERRIMA JACQ. 1763 (EUPHORBIACEAE) IN IRAQ
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Jatropha L. is an exotic genus to Iraq and it has been cultivated in gardens for ornamental purposes because of the shiny red color of the flowers. The plant adapted to environmental conditions and succeeded in growing and blooming, which is why the species was interested to study. The species Jatropha integerrima Jacq. was examined and diagnosed for the first time in Iraq. Morphological and anatomical characteristics for leaves (considering that the variations are the most reliable and taxonomically important) were provided. The Phytochemical screening showed the presence of alkaloids, flavonoids, terpenes, tannins and saponins. The qualitative analysis by TLC indicated the presence of alkaloids and flavonoid that was detected by specia

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Publication Date
Wed Jan 02 2019
Journal Name
International Journal Of Agricultural & Statistical Sciences
RESPONSE OF OLIVE SEEDLINGS TO HUMIC ACID AND INOCULATION BY FUNGI (TRICHODERMA SSP) AND THE INTERACTION OF THEM AND IRRIGATION BY SALT WATER ON VEGETATIVE GROWTH.
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Publication Date
Sat Aug 01 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
Building and legalizing a test for evaluating the tactical learning of the footwork for the foil fencer in the fencing game
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AA wahid, journal mustansiriyah of sports science, 2023

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Publication Date
Fri May 15 2026
Journal Name
Journal Of Baghdad College Of Dentistry
An Evaluation of Olive Oil as a Separating Medium and Its Effect on Some Mechanical Properties of Processed Acrylic Resin Denture Base (A Comparative Study). Part Two
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Background: During acrylic resin processing, the mold must be separated from the surface of the gypsum to prevent liquid resin from penetrating into the gypsum, and water from the gypsum seeping into the acrylic resin. For many years, tin foil was the most acceptable separating medium, and because it's difficult to apply, a tin-foil substitute is used. In this study, olive oil is used as an alternative to tin foil separating medium for first time, and evaluating its effect as a separating medium on some mechanical properties such as (indentation hardness and transverse strength) of acrylic resins denture base comparing it with those processed using tin-foil and tin foil substitute such as (cold mold seal) separating medium. Materials and M

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Providence of the Rosaly's family to the Intellectual Movement in Yemen
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The Providence of the Rosaly's family to the Intellectual Movement in Yemen

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Publication Date
Fri Jul 01 2011
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
RECORDING OF THE MONOGENETIC TREMATODE SILURODISCOIDESMEDIACANTHUS (ACHMEROW, 1952) FOR THE FIRST TIME IN IRAQ ON THE GILLS OF THE CYPRINID FISH BARBUS LUTEUS
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This paper describes the first occurrence of the monogenetic trematode Silurodiscoides
mediacanthus (Achmerow, 1952) in Iraq from gills of the cyprinid fish Barbus luteus from
Diyala river, Diyala province, Iraq. The description and measurements of this parasite were
given. In addition, key for the identification of the three species of Silurodiscoides, so far
recorded from freshwater fishes of Iraq, is included.

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The causal relationship between leadership integrity and organizational conflict: An applied research in the State Real Estate Department in the province of Najaf
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This research aims to know the impact of leadership integrity as explanatory variable including its dimensions (courage, asceticism, justice, rationality, and humanity) on organizational conflict as responding variable. This research depended on the descriptive- constructive approach through the responses of a sample of (79) employees from (Real Estate Office of The State) in Al-Najaf province. The analyzing of the study done by using (Smart PLS) program to calculate (R2, t, p). Many results concluded and one of them, there is significant impact correlation of the leadership integrity on organizational conflict. There are many suggestions have been reached depending on the results reached and one of them is the necessity of de

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Publication Date
Thu Jun 01 2017
Journal Name
كلية التربية للبنات
The rights of orphans in the Old Testament and Islam, a Comparative Study
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Allah Almighty has aggrandized the position of orphans and elevated their status in the society and has given the graces for those who sponsor the orphan and care for and protecting them, even those who rub their heads. The divine care is manifested in the verses of the Holy Bible and the Holy Quran. Therefore, the whole world cared for the orphan, and called for the rights of the orphans in the conferences and the channels. But all that was little effort that does not meet what the orphan need and some were only ink on paper that were not applied. All that mentioned above is necessary in dealing with the study (the rights of orphans in the Old Testament and Islam, a Comparative Study). The study was divided into a Preface and four inquirie

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Publication Date
Wed Jan 01 2020
Journal Name
Biochemical And Cellular Archives
Histological and histochemical study of the duodenum in the Caucasian Squirrel, Sciurus Anomalus
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Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
Synthesis, Characteristics and Study the Photoluminscience of the CdSxSe1-x Nanocrystaline Thin Film
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 The present work focuses on the changing of the structural characteristics of the grown materials through different material characterization methods. Semiconductor CdSxSe 1-x nano crystallines have been synthesized by chemical vapor depostion. (X- ray Diffraction; XRD), (Field Emission Scanning Electron Microscopy; FESEM), measured the characterization of Semiconductor CdSxSe1-x nano crystallines. The optical properties of semiconductor CdSxSe1-x nanocrystallines have been studied by the photoluminescence (PL) (He-Cd pulsed ultraviolet laser at 325nm excitation wavelength) at room temperature. The results showed the change rule of photoluminsence peak at different S

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