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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
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Impact of Different Levels of Insulin on Cryopreservation Local Roosters Stored Semen Biomarkers
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Abstract<p>The aim of this research to examine the impact of different level of Insulin certain biomarkers of local roosters semen after being cooling for varying lengths of periods, roosters semen pooled, diluted with extender, and distributed randomly among five groups: Diluted semen put through the semen cryopreservation technique; the control treatment (C1) 0 insulin; (C2) contained 4 IU/insulin; (C3) contained 5 IU/insulin; (C4) contained 6 IU/insulin; and (C5) contained 7 IU/insulin. After 0, 24, 48 and 72 hours, cooling semen were evaluated for plasma membrane integrity(MI), acrosome integrity(AI), malondialdehyde (MDA) and total antioxidant capacity (TCA). The result showed significant d</p> ... Show More
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Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
Study the effect of stable magnetic field on the inhibition activity of Saccharomyces boulardii against pathogenic bacteria isolated from urinary tract infection
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An increasing trend to use probiotic and study their effects on the pathogens has been conductor where they are defined as live micro-organisms that give a health benefit to the host when ingested in sufficient quantities, including the yeast Saccharomyces boulardii In addition research show that a magnetic field (MF) has a biological effect. This study aims to investigate the effects of magnetic field on the inhibitory action of Saccharomyces boulardii against bacteria isolated from urinary tract infection, Study the sensitivity of bacterial isolates to antibiotics after diagnosis by microscopic, Cultural and biochemical examinations as well as Api20 E examinations were used gram negative bacteria , Most isolates were resistant to an

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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect of Artificial Accelerated Aging on The Color of Ceramic Veneers Cemented With Different Resin Cements (A Comparative In Vitro Study)
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ABSTRACT Background: Color changes that are detectable to human eye can affect the esthetic appearance of ceramic veneers. The purpose of this study was to evaluate and compare the effect of artificial accelerated aging on the color of ceramic veneers cemented with different resin cements. Materials and Methods: Sixty discs were prepared with 0.5 mm thickness, 30 discs made from IPS e.max press (Ivoclar Vivadent) and 30 discs were made from VITA Enamic (VITA Zahnfabrik). The discs were cemented with three resin cements: Variolink Veneer MV 0 shade (Ivoclar Vivadent), Rely X veneer Translucent shade (3M ESPE) and NX3 Nexus Clear shade (Kerr Corporation) with 0.1 mm thickness. The spectrophotometer Easyshade Advance was used to measure the co

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
Innovative approaches to the development of the lexical composition of the oil and gas industry : Инновационные подходы развития лексического состава нефтегазовой промышленности
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 The present study discusses one of the most relevant and required topics in the recent period during globalization, the modern Russian system of terms for the oil and gas industry as a whole acquired a complete form in the second half of the twentieth century. The period of the late XX - early XXI centuries. marked by cardinal transformations in all areas of the political, economic, social and cultural life of Russia. These changes could not but affect industrial production. Transition to a new vector of development of the Russian economy based on the development of commercial trade, on the change and improvement of the development of industrial enterprises in the context of the implementation of national projects and the introduction

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Publication Date
Tue Apr 30 2024
Journal Name
Modern Sport
The reality of sports nutritional culture and its contribution to some biochemical indicators among youth runners running distances (400, 800) and (400) meters hurdles for young
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هدف البحث إلى التعرف على مستوى الثقافة الغذائية الرياضية لدى عدائي مسافات ركض (400 و800) و(400) متر حواجز الشباب، والتعرف على العلاقة وإسهام وأثر الثقافة الغذائية الرياضية ببعض المؤشرات البيوكيميائية لدى عدائي مسافات ركض (400 و800) و(400) متر حواجز الشباب، أعتمد المنهج الوصفي بأسلوب العلاقات الإرتباطية، و تمثلت حدود مجتمع البحث بالعدائين الشباب لفعاليات ركض (400 و800) و(400) متر حواجز، يمثلون لاعبي الأندية العراقية الب

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Publication Date
Sat Mar 01 2008
Journal Name
Al-khwarizmi Engineering Journal
Minimizing error in robot arm based on design optimization for high stiffness to weight ratio
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In this work the effect of choosing tri-circular tube section had been addressed to minimize the end effector’s error, a comparison had been made between the tri-tube section and the traditional square cross section for a robot arm, the study shows that for the same weight of square section and tri-tube section the error may be reduced by about 33%.

A program had been built up by the use of MathCAD software to calculate the minimum weight of a square section robot arm that could with stand a given pay load and gives a minimum deflection. The second part of the program makes an optimization process for the dimension of the cross section and gives the dimensions of the tri-circular tube cross section that have the same weight of

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Publication Date
Tue Aug 15 2023
Journal Name
Journal Of Economics And Administrative Sciences
Identifying the Level of Effective Leadership Practices : An Analytical Research in "The Office of Iraqi Interior Ministry "
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The current research aims to identify the level of effective leadership practices dimensions (clear vision and specific goals, good planning and effective influence, and monitoring well as evaluation) among the senior leaders in the Office of the Iraqi Interior Ministry., The researchers adopted the descriptive analytical approach to collect data through the questionnaire as a main tool, developed by relying on international standards after making adjustments to its items consisting of (25) items that included the research variable, the questionnaire was distributed to all the research community (comprehensive inventory) by 120 forms from emplo

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Publication Date
Fri Feb 19 2016
Journal Name
International Journal Of Pure And Applied Mathematics
THE ROLE OF DYNAMIC PROGRAMMING IN THE DISTRIBUTION OF INVESTMENT ALLOCATIONS BETWEEN PRODUCTION LINES WITH AN APPLICATION
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At present, the ability to promote national economy by adjusting to political, economic, and technological variables is one of the largest challenges faced by organization productivity. This challenge prompts changes in structure and line productivity, given that cash has not been invested. Thus, the management searches for investment opportunities that have achieved the optimum value of the annual increases in total output value of the production line workers in the laboratory. Therefore, the application of dynamic programming model is adopted in this study by addressing the division of investment expenditures to cope with market-dumping policy and to strive non-stop production at work.

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
The level of evaluation of the educational counselors ’performance as a predictor of their level of satisfaction with their evaluation
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The current research aims to reveal the level of satisfaction of the mentors with the evaluation of their performance according to gender (male - female) and to formulate the predictive equation for the level of performance (dependent variable) from knowing the level of satisfaction with the evaluation (independent variable). (16 paragraphs) contains alternatives to the answer that measures the level of satisfaction (weak, medium, and high) (1,2,3), that is, with a hypothetical average of (32). It consisted of 100 educational counselors consisting of 45 males and 55 females, the results of the research concluded that the level of satisfaction with performance is below the mean when compared with the hypothetical average of the scale of s

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Publication Date
Fri Jan 01 2021
Journal Name
E3s Web Of Conferences
Dewatering System Control by MATLAB Software
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The aim was to design a MATLAB program to calculate the phreatic surface of the multi-well system and present the graphical shape of the water table drawdown induced by water extraction. Dupuit’s assumption is the base for representing the dewatering curve. The program will offer the volume of water to be extracted, the total number of wells, and the spacing between them as well as the expected settlement of soil surrounding the dewatering foundation pit. The dewatering well arrangement is required in execution works, and it needs more attention due to the settlement produced from increasing effective stress.

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