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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
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effect of the Self-Questioning Strategy on the Achievement of the Fourth Grade and Their Reflective Thinking in Physics
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Abstract

The aim of the research is to identify the effect of using the self-questioning strategy on the achievement of fourth-grade students in science and the development of their reflective thinking in physics in the city of Baghdad. The research sample was divided into two groups: an experimental group of (20) students and a control group of (20) students. The researchers developed two tools: a test of (40) multiple-choice questions. The second tool is a test to measure the reflective thinking skills of fourth-grade students. It consists of (25) multiple-choice questions distributed on skills as follow: reflection and observation, detection of inaccuracies, reaching conclusions, giving clear explanations, an

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Studying the Effect of Adding Doekhla kaolin Clay and Alumina to Iraqi Bauxite on Some Physical and Mechanical and Thermal Properties
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The aim of this work is to produce samples from Iraqi raw materials like Husyniat Bauxite (raw and burnt) and to study the effect of some additives like white Doekhla kaolin clays and alumina on that material properties were using sodium silica as a binding material. Five mixtures were prepared from Bauxite (raw and burnt) and kaolin clays, with an additive of (40) ml from sodium silica and alumina of (2.5, 5, 7.5,10 wt %) percentage as a binding material. the size grading was through sieving. The formation of all specimens was conducted by a measured gradually semi-dry pressing method under a compression force of (10) Tons and humidity ratio ranging from (5-10) % from mixture weight. Drying all specimens was done and then they were burn

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Publication Date
Sat Mar 01 2008
Journal Name
Al-khwarizmi Engineering Journal
Effect Of Polar Component(1-Propanol) On The Relative Volatility Of The Binary System N-Hexane - Benzene
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Vapor-liquid equilibrium data are presented for the binary systems n-hexane - 1-propanol, benzene - 1-propanol and n-hexane – benzene at 760 mm of mercury pressure. In addition ternary data are presented at selected compositions with respect to the 1-propanol in the 1-propanol, benzene, n-hexane system at 760 mmHg. The results indicate the relative volatility of n-hexane relative to benzene increases appreciably with addition of 1-propanol.

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Tax Laws and Decisions in Determining the Tax Base of the Results of the Financial Statements of Companies
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This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Antibacterial Effect of Mastic Gum on Aerobic Oral Bacteria
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Objective: To evaluate the antibacterial effect of mastic gum against the most common aerobic oral bacteria and
emphasized on oral streptococci.
Methodology: In this study 10 persons (males and females of 18-60 years old) were randomly assigned to chew
mastic gum (1.5 gm for 45 minutes). Mouth washes were collected before and after gum chewing .The two mouth
washes were diluted (10-1 – 10-6) and cultivated aerobically for 24 hours at 37C0 on BHI agar for total bacterial
count and on MSF agar for counting the oral streptococci.
Results: The results showed that the total bacterial count for staphylococci, Neisseria and oral streptococci on BHI
agar and MSF agar for oral streptococci after mastic chewing were highly r

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Publication Date
Thu May 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Restrained Edges Effect on the Dynamics of Thermoelastic Plates under Different End Conditions
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Frequency equations for rectangular plate model with and without the thermoelastic effect for the cases are: all edges are simply supported, all edges are clamped and two opposite edges are clamped others are simply supported.   These were obtained through direct method for simply supported ends using Hamilton’s principle with minimizing Ritz method to total energy (strain and kinetic) for the rest of the boundary conditions. The effect of restraining edges on the frequency and mode shape has been considered. Distributions temperatures have been considered as a uniform temperature the effect of developed thermal stresses due to restrictions of ends conditions on vibration characteristics   of a plate with different

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Underwriting policy and its impact on the productivity of the life insurance portfolio: Analytical study in the "Iraqi General Insurance Company
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The research aims to study the basic concepts of the underwriting policy with its various indicators. The researcher studies the underwriting policy with its various indicators (sex, health status, age of the insured, insurance amount, The method of acceptance, payment method, and duration of insurance) where each of these indicators constitute an important factor in the productivity of life insurance policies, where the productivity of life insurance policies face many difficulties because insurance is a service and not a tangible material commodity and its benefits and not current. Therefore, the life insurance company needs to use a prudent underwriting policy so as not to endanger its financial position due to the expansion of the un

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Publication Date
Thu Jan 02 2020
Journal Name
Journal Of Research In Medical And Dental Science
Assessment of Surface Roughness and Surface Wettability of Laser Structuring Commercial Pure Titanium
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Aim: To evaluate the commercial pure titanium disks that structuring by laser in two design (dot and groove) each one with three different laser scan (5, 15 and 25) and comparing with titanium surface that not subjected to any surface structuring (control) through measuring the wettability test and surface roughness test. Materials and methods: Structuring on the surface of the commercial pure titanium (CP Ti) disks was performed via using fiber laser CNC machine in two design (dot and groove) in three different laser scans (5, 15 and 25), then the structuring disks analyzed with the control group by atomic force microscope and water contact angle test. Results: The results of this study showed that the surface roughness and the wettability

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Publication Date
Sun Jun 30 2013
Journal Name
Al-khwarizmi Engineering Journal
Effect the Grain Size on the Polymer Matrix Composites Reinforced by Reenia Particles
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 Synthetic polymers such as polyurethane are used widely in the field of biomedical applications such as implants or part of implant systems.

This paper focuses on the preparation of base polymer matrix composite materials by (Hand Lay-Up) method, and studying the effect of selected grain size (32, 53, 63, 75, and 90) µm of (Reenia) particles on some properties of the prepared composite.

Mechanical tests were used to evaluate the prepared system (Tensile, Compression, Impact, and Hardness) tests, and a physical test of (Water absorption %), and all tests were accomplished at room temperature.

Where results showed tensile test (maximum tensile strength and modulus of elasticity) high at small grain size while

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Publication Date
Fri Jun 30 2006
Journal Name
Tikrit Journal Of Engineering Sciences
Curvature Ductility of Reinforced Concrete Column Sections Under Different strain Rates
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This paper presents theoretical parametric study of the curvature ductility capacity for reinforced concrete column sections. The study considers the behavior of concrete and reinforcing steel under different strain rates. A computer program has been written to compute the curvature ductility taking into account the spalling in concrete cover. Strain rate sensitive constitutive models of steel and concrete were used for predicting the moment-curvature relationship of reinforced concrete columns at different rate of straining. The study parameters are the yield strength of main reinforcement, yield strength of transverse reinforcement, compressive strength of concrete, spacing of ties and the axial load. The results indicated that hi

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