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The effect of changing interest rates on net interest income and earnings per share in commercial banks
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ABSTRACT:

              Interest rates are one of the important aspects that affect the banking business directly, which is characterized by unstable dynamic dynamics, which must be viewed on a daily and continuous basis through the macroeconomic view, which directly affects the bank’s income realized from loans as interest received or interest paid on its deposits as an expense. Hence the earnings per share. The relationship between interest rates and between net income and earnings per share was measured and a correlation was found between them, and then the effect between them was measured using regression equations and they were applied and the results were extracted by using the (SPSS- v.20) program and extracting the relationship and the effect supports each other. The results showed that there is a very weak correlation between interest rates and net interest income, which was explained by the fact that the loans granted are priced at a fixed interest rate and are not affected by the change in interest rates, but new loans are affected. As for the earnings per share, it showed a negative inverse relationship of 52.2%. Almost half.

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Publication Date
Tue Aug 02 2022
Journal Name
Basic And Clinical Andrology
Effects of Covid-19 vaccination on different semen parameters
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Abstract<sec> <title>Background

The possible effects of COVID-19 vaccines on reproductive health and male fertility in particular have been discussed intensely by the scientific community and the public since their introduction during the pandemic. On news outlets and social media platforms, many claims have been raised regarding the deleterious effects of COVID-19 vaccines on sperm quality without scientific evidence. In response to this emerging conflict, we designed this study to evaluate and assess the effect of the Pfizer-BioNTech mRNA COVID-19 vaccine on male fertility represented by the semen analysis parameters.

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Publication Date
Mon Jul 01 1996
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NOTES ON SCOLECOPHIDIANS (BLIND SNARES) REPT1LIA SERPENTES, OF IRAQ
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This work includes the geographical distribution variation and notes for the habitat of Iraqi blind snakes Leptotyphlops macrorhynehus. Typhlops braminus, and Typhlops vermicularis. A key was also given for the identification of these three snakes.

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Publication Date
Thu Apr 25 2019
Journal Name
Engineering And Technology Journal
Improvement of Harris Algorithm Based on Gaussian Scale Space
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Features is the description of the image contents which could be corner, blob or edge. Corners are one of the most important feature to describe image, therefore there are many algorithms to detect corners such as Harris, FAST, SUSAN, etc. Harris is a method for corner detection and it is an efficient and accurate feature detection method. Harris corner detection is rotation invariant but it isn’t scale invariant. This paper presents an efficient harris corner detector invariant to scale, this improvement done by using gaussian function with different scales. The experimental results illustrate that it is very useful to use Gaussian linear equation to deal with harris weakness.

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
On Solution of Min-Max Composition Fuzzy Relational Equation
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In this paper, Min-Max composition fuzzy relation equation are studied. This study is a generalization of the works of Ohsato and Sekigushi. The conditions for the existence of solutions are studied, then the resolution of equations is discussed.

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Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Engineering
Hydrated Lime Effects on Geotechnical Properties of Clayey Soil
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Cohesive soils present difficulties in construction projects because it usually contains expansive clay minerals. However, the engineering properties of cohesive soils can be stabilized by using various techniques. The research aims to elaborate on the influences of using hydrated lime on the consistency, compaction, and shear strength properties of clayey soil samples from Sulaimnai city, northern Iraq. The proportions of added hydrated lime are 0%, 2.5%, 5%, 7.5% and 10% to the natural soil sample. The results yielded considerable effects of hydrated lime on the engineering properties of the treated soil sample and enhancement its strength. The soil's liquid limit, plasticity index, and optimum moisture content were de

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Publication Date
Thu Aug 13 2020
Journal Name
Journal Of Imaging
On Computational Aspects of Krawtchouk Polynomials for High Orders
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Discrete Krawtchouk polynomials are widely utilized in different fields for their remarkable characteristics, specifically, the localization property. Discrete orthogonal moments are utilized as a feature descriptor for images and video frames in computer vision applications. In this paper, we present a new method for computing discrete Krawtchouk polynomial coefficients swiftly and efficiently. The presented method proposes a new initial value that does not tend to be zero as the polynomial size increases. In addition, a combination of the existing recurrence relations is presented which are in the n- and x-directions. The utilized recurrence relations are developed to reduce the computational cost. The proposed method computes app

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Scopus (30)
Crossref (28)
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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Tax audit and examination of electronic accounting information systems: proposed model / Applied research at the General Tax Authority
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Technology is one of the important influences in the development of professions in general and the profession of tax auditing and examination in particular because of the importance of this section in the General Tax Authority because of the service it provides is auditing the financial accounts provided to the department by the taxpayers to ensure the correctness of revenue and the achievement of tax justice. Where the research aims at the importance of using electronic accounting information systems in developing the work of the Tax Audit and Examination Department, to reduce the difficulties that the department may be using using manual systems, which is the need for time and effort to accomplish it, and to develop methods and procedu

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Publication Date
Sat Nov 22 2025
Journal Name
Journal Of Baghdad College Of Dentistry
A Comparative Study of Clinicopathological and Immunohistochemical Expression of CD1a, RANK and RANKL in Langerhans Cell Histiocytosis of Jaw and Skull Lesions
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Background: Langerhans' cell histiocytosis (LCH) is a group of conditions affecting the reticuloendothelial system. It includes Letterer-Siwe disease, Hand-Schuller-Christian disease and eosinophilic granuloma and most often presents in childhood. Materials and methods: Twenty-five cases of LCH were diagnosed histologically and confirmed by CD1a antibody and assessed immunohistochemically using anti-RANKL and anti-RANK antibodies to evaluate osteoclastogenic mechanism. Results: Regarding jaw cases, there was a significant correlation between CD1a and RANK (P=0.016). While in the skull, highly significant correlation existed between RANK and RANKL (p=0.001). Among the sites, there was no statistically significant difference found for each

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Water security in Basra Study economic reality and prospects for future water
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It  can be said that the Security of water  in  Basra from the visual task vital strategic issues of concern to the attention of researchers in various attributions and those interested in water, environmental, economic, social, cultural and political affairs ... etc. This view of the great importance of the issue of water in the occupied Basra, which is characterized by parochialism and scarcity, When looking at the sources of our daily lives and in our reality today. We find that millions of people living on the two main exporters Tabaaan oil and water. And depleted oil wealth However Manfred him the most attention because we entered it surpasses all other sources of income, but is not it a littl

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Cultural harmony and its in contemporary Mexican painting: حمدية كاظم روضان المعموري
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  We live in a world where cultures and visions overlap .. Therefore, every society seeks to create a harmonization that is in line with the data of those special cultures and reproduces those cultures and defines their paths. There are cultures based on historical action and experience and others that work on historical displacement, and art is one of the most important means of transmitting cultures and establishing their aesthetic harmony. This research is concerned with studying (cultural patterns and their representations in contemporary Mexican painting) and it falls into four chapters. The first chapter is devoted to explaining the research problem, its importance, the need for it, the goal of the research, and identifying th

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