Due to technological developments in the Iraqi banking sector, which is the use of electronic payment systems within the banking infrastructure. This has led to speed and accuracy in the completion of transactions, reduced costs, increased revenues and efficiency. This research examines the challenges and risks facing the Iraqi banking sector as a result of its use of electronic payment systems. And show its impact on the profitability of commercial banks. The research was based on the main hypothesis that there is a statistically significant moral impact relationship between electronic payment systems and the profitability of banks. Iraqi commercial banks were chosen as a research community, All Iraqi commercial banks that participate in each of the immediate Real Time Gross settlement system (RTGS), the Automated clearing House system (ACH) and the retail payment system infrastructure (RPSI) have been listed. Based on data obtained from the Central Bank of Iraq and some banks, the research sample was identified, which includes AL-Rafidain Bank, National Bank of Iraq, Ashur International Bank and The International Development Bank. From the statistical analysis of the research variables, the results of the analysis and measurement showed a statistically significant moral effect relationship between electronic payment systems and the profitability of commercial banks sample research. The more commercial banks use electronic payment systems to complete their transactions, the profitability of these banks has increased. The research recommended the need to increase investment by banks on the infrastructure of electronic payment systems, as they should be reliable, cost-effective and accessible from the majority of the community, which positively affects profitability.
Abstract
The economic entities view about human resources has been changed from traditional view based on the resources as one of production factors required for achieving the activities that lead to create products in turn for financial substitute embodied in wages, toward contemporary view consider human resources the most important richest investments, a real source for continuing, developing, and achieving competitive advantage for the entity.
From that point, this research dealt with studying the subject of disclosing investment information of human resources in the financial reports of Iraqi economic entities. The research ended with stating a suggestive model for the
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In recent decades, the world has faced some rapid technical developments, affected on many fields of life, which had the best chance in the information and communication technology, such that it created an entirely new situation, summed up the life and development of business enterprises. This is while these developments have changed a lot the reputation of management institutions and civil society organizations in return. In addition, they have linked the citizen and those institutions in their different specialties within a distinct electronic format called e-management in the contemporary literature.
This study attempted to highlight the importance of investment in building e-management by linking citiz
... Show MoreThe phenomenon of Masculine and feminine is one of the important grammatical studies because of their influence on the sentence structure, words come either masculine and feminine type when using one of them in place of the other , this displacement might cause distribution in the sentence itself because,
The process of transformation from the central economy to a free economy requires restructuring the economy according to a new economic philosophy that relies on activating the role of private economic activity in which private and medium-sized institutions occupy an essential axis for their active role in the economies of all countries, especially those countries that have directed towards the market mechanism and sector leadership. The special process of economic development and the role that commercial banks can play in advancing the financing of these projects by establishing specialized business incubators for financing.
What encouraged countries to pay attention to these institutions is the ease of
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The study was planned to evaluate the effect of adding Guanidinoacetic acid in some characteristics of the sperm of the rams. This study was conducted in the animal field of the Animal Production Department / Faculty of Agricultural Engineering Sciences / University of Baghdad, for the period from 5/8/2018 to 28/2/2019. In this experiment, 3 rams were used at the age of 2-2.5 years and weighed 50-54 kg. The semen was collected early in the morning and once a week and the semen was pooled to remove the individual differences. The treatments were divided: GAA-free control group, treatment T1 (0.05 mg / 100 ml GAA), T2 treatment (0.1 mg / 100 ml GAA) and T3 treatment (0.2 mg / 100 ml GAA). The results of the study showed a significant decrease
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The need for Dewatering is very important in construction workshops field and sometimes it needs to pay more attention as a result of its impacts on causing additional settlement of nearby pile foundations. Dewatering construction may become a costly topic if ignored during project planning and designing .In this paper a simplified procedure maybe adopted to calculate the foundation settlement induced by using dewatering system which is required to lower the water table level to reach a dry condition during construction. Synthesized case study adopted at a specified location in Baghdad city and analysis are computed for two types of piles both of them are submerged with water. Results shows the effect of dewatering on pile foundatio
... Show MoreIn light of the increasing interest in Child-rearing in nurseries and kindergartens and the most important experiences gained by the child at this stage that form the basis for the subsequent stages of her/his physical mental and social growth.
The significance of the research concentrates the need to asses the affecting variables on the child growth to create opportunities for her/him to have intact rearing.
The research also aims to classify these variables at each age level and highlight its moral role.
The problem of the research is the lack of clarity of different variables impact of the child growth in different age levels in nurseries and kindergart
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It has been shown in ionospheric research that calculation of the total electron content (TEC) is an important factor in global navigation system. In this study, TEC calculation was performed over Baghdad city, Iraq, using a combination of two numerical methods called composite Simpson and composite Trapezoidal methods. TEC was calculated using the line integral of the electron density derived from the International reference ionosphere IRI2012 and NeQuick2 models from 70 to 2000 km above the earth surface. The hour of the day and the day number of the year, R12, were chosen as inputs for the calculation techniques to take into account latitudinal, diurnal and seasonal variation of TEC. The results of latitudinal variation of TE
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A factorial experiment was applied with four replicates on rosemary plants (Rosmarinus officinalis L.) grown in pots inside the glasshouse of the Department of Biology, College of Science, Salahaddin University, Erbil, Iraq, during April, 2019 to July, 2020, to determine the effects of soil moisture content ( SM1: 100% and SM2: 60% field capacity), nitrogen fertilizer (N1: 100, N2: 200 and N3: 300kg/hectare), and magnesium fertilizer (Mg1: 0.0, Mg2: 30 and Mg3: 60kg/hectare) and their interactions on some growth characteristics and essential oil content of rosemary plants. Two cuttings were taken from rosemary shoots (on March, 2020 and July, 2020) after 12 and 15 months of planting respectively. Results showed that cutting 1:
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The palm vein recognition is one of the biometric systems that use for identification and verification processes since each person have unique characteristics for the veins. In this paper we can improvement palm vein recognition system have been made. The system based on centerline extraction of veins, and employs the concept of Difference-of Gaussian (DoG) Function to construct features vector. The tests results on our database showed that the identification rate is 100 % with the minimum error rate was 0.333.