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

The present work reports an approach of hydrothermal growth of ZnO nanorods, which simplifies the production of low cost films with controlled morphology for H₂S gas sensor application. The prepared ZnO nanorods exhibit a hexagonal wurtzite phase analyzed by the X-ray diffraction analysis. The FTIR spectra provide information that the band located between 465-570 cm^-1 corresponds to the stretching bond of Zn-O, which confirms the creation of ZnO. PL spectroscopic studies showed that the doping of Ag NPs and f-MWCNT in the ZnO matrix leads to the tuning of the bandgap. The SEM analysis showed the morphology of ZnO was the nanorods. The nanocomposites Ag/ZnO and F-MWCNT/ZnO which prepared, sep

The research discusses one of the most critical issues of corporate finance which is related to asset utilization efficiency. Researchers used internal growth rate as independent variable (Proxy of asset utilization efficiency) and sustainable growth rate-dependent variable (proxy of stockholders wealth). According to these two variables, researchers formulate major hypotheses (There is no significant effect of internal growth rate on sustainable growth rate), as well as two sub-hypotheses, examine the components of major variables. Sample of Iraqi industrial companies which listed in the Iraqi stock exchange selected to test and examine main hypotheses. Result of simple and multiple regressions explain there is a significant effect of i

Three-dimensional (3D) reconstruction from images is a most beneficial method of object regeneration by using a photo-realistic way that can be used in many fields. For industrial fields, it can be used to visualize the cracks within alloys or walls. In medical fields, it has been used as 3D scanner to reconstruct some human organs such as internal nose for plastic surgery or to reconstruct ear canal for fabricating a hearing aid device, and others. These applications need high accuracy details and measurement that represent the main issue which should be taken in consideration, also the other issues are cost, movability, and ease of use which should be taken into consideration. This work has presented an approach for design and construc

Background This study establishes a mathematically consistent and computational framework for the simultaneous identification of two time-dependent coefficients in a one-dimensional second-order parabolic partial differential equation. The considered problem is governed by nonlocal initial, boundary, and integral overdetermination conditions. Methods The direct problem is solved using the Crank-Nicolson finite difference method (FDM), which ensures unconditional stability and second-order accuracy in both spatial and temporal discretizations. The corresponding inverse problem is reformulated as a nonlinear regularized least-squares optimization problem and efficiently solved used the MATLAB subroutine

Pushover analysis is an efficient method for the seismic evaluation of buildings under severe earthquakes. This paper aims to develop and verify the pushover analysis methodology for reinforced concrete frames. This technique depends on a nonlinear representation of the structure by using SAP2000 software. The properties of plastic hinges will be defined by generating the moment-curvature analysis for all the frame sections (beams and columns). The verification of the technique above was compared with the previous study for two-dimensional frames (4-and 7-story frames). The former study leaned on automatic identification of positive and negative moments, where the concrete sections and steel reinforcement quantities the

The solidification process in a multi-tube latent heat energy system is affected by the natural convection and the arrangement of heat exchanger tubes, which changes the buoyancy effect as well. In the current work, the effect of the arrangement of the tubes in a multi-tube heat exchanger was examined during the solidification process with the focus on the natural convection effects inside the phase change material (PCM). The behavior of the system was numerically analyzed using liquid fraction and energy released, as well as temperature, velocity and streamline profiles for different studied cases. The arrangement of the tubes, considering seven pipes in the symmetrical condition, are assumed at different positions in the system, i

Strategy Descrtibes How an Organization Matches its own Capabilites With Opportunities in Environment , in Order to Accomplish its Overall Objectives , So That The Organization is Considering Responding to Challenges by Adopting one or More of Strategies, Like Differentioning its Product, or Achieving Cost Leadership.

The Key Role of Management Accountant is to Evlaute The Successful it Has Been in Implementing Organization Strategy.

This Research Target to Explain The Key Role of Management Accountant in Evaluate of  Organization Strategy. by Strategic Analysis of Operating Income From Specific Sources Such as Cost Savings and Growth in Stead of Emphasizing Only The Aggrega

In this paper, the dynamics of scavenger species predation of both susceptible and infected prey at different rates with prey refuge is mathematically proposed and studied. It is supposed that the disease was spread by direct contact between susceptible prey with infected prey described by Holling type-II infection function. The existence, uniqueness, and boundedness of the solution are investigated. The stability constraints of all equilibrium points are determined. In addition to establishing some sufficient conditions for global stability of them by using suitable Lyapunov functions. Finally, these theoretical results are shown and verified with numerical simulations.

Background: this study aimed to evaluate the effect of addition of hydroxyapatite micro filler in three concentrations (5%, 10%, 15%) on surface roughness, impact strength, flexural strength and hardness. Material and methods: One hundred sixty acrylic samples were used in this study,40 samples were used for each test(impact strength ,flexural strength ,hardness and surface roughness).The test group divided into four subgroups(n=10) for controlgroup,5%,10% ,15%H,A.concentration addition groups .Impact testing device, flexural strength testing device, shore hardness tester and profilometer device were used to measure the four tests examined in this study. Results: the results showed a significant increase in impact strength, hardness in all