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.
This research focuses on detecting the financial corruption cases in Iraq in light of adoption the strategic audit, the paper deals with the problem of the proliferation corruption cases particularly financial in Iraq and dramatically in the presence of audit and control devices as well as inspection and integrity devices, which indicates the existence of deficiencies and weaknesses in those devices in the implementation of audit and control functions in order to detect the corruption cases in the economic units in Iraq.
Stems objective of this research through the provision of approach of strategic audit concepts and indicate the extent importance of adopting of strategic audit as a means to detect the f
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Many behavioral researchers pointed out the importance of relaxation techniques in the treatment of different psychological disorders where find the importance of these techniques in reducing anxiety and stress and the resulted of behaviors and habits, with the development of these techniques are being used to gain public health, whether mental health or physical or mentality, and one of these techniques is music therapy that reduces tension and anxiety and operates a state of relaxation, which is used in the treatment of patients of dental clinic.
Re
... Show MoreArtist kicks off in his production through creative artistic assimilation to the production of concepts and experiences, which can decode the artist blades through the re-built and converted to the subject of my mind according to the processes of analysis and synthesis. Artist need the expertise and experience to complete the technical work, and to develop taste aesthetic, and achieve certain goals belonging to Resume artist, diversity of artistic experiences between mechanism represents a female form and expression of contents and visions that carry letters of freedom in accordance with the creative visual surfaces embody the image of women, the main speeches adopted by propositions technical artists, and artists who relied female form
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Two-dimensional electrical resistivity imaging and seismic refraction, in the form of down-hole survey, were applied to delineate the subsurface section and elastic moduli and identify geotechnical characteristics of subsurface materials in the 10th of Ramadan industrial area, Cairo, Egypt. The results of four 2-D profiles of electrical resistivity, in the form of dipole–dipole and Wenner configurations, revealed that the subsurface section contains two main geo-electrical layers; the first is made of sand, some silt, and gravels, reflecting low resistivity values ranging from 25 to 65.5 ohm m. This layer is overlying a high resistivity layer (65.5 to135 ohm m), corresponding to medium to coars
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Technological superiority of the means of communication and media has allowed these methods to dominate and are replaced by alternative positon of traditional media. The internet with its advantages and benefits benefited in various areas of life, especially media and achieve what no previous technology could achieve and any technology what comes after it can't be isolated from the internet. Today, the internet is the cornerstone of communication and connection in the world and the most important means of public and personal communication at the same time. The interactive feature of the internet and the cancelation of space and time restrictions create a new media that allowed everyone to express what they wanted freely. The internet app
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This study was conducted in fruit production lathe house of the Department Of Horticulture And Landscape Gardening, in the station (B), College Of Agricultural Engineering Sciences, University Of Baghdad, Al-Jaadria for 8 months, began from 1/3/2019 to 1/9/2019 to investigate the responses of C35 Citrus rootstock to influence of foliar spraying of zinc and irrigation with smoking-water at 2 years old saplings. the study included two factors, first factor was three concentrations of Zinc Element Z0(0 mg.l-1), Z1(50 mg.l-1) and Z2(75 mg.l-1) that sprays at leave. The second factor was watering saplings with smoke-water in three concentrations S0(0 vol.vol-1), S1(0.1 vol.vol-1) and (0.2vol.vol-1), and their interaction. The experiment was fact
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The experiment was carried out in the green house of, Biology Department of ,College of
Education , Ibn Al-Haitham , Baghdad University. For growth season 2008-2009 via planting
seeds of three genotypes of barley cultivars Baraka , Becson and Baraka x Forest ,to study the
effect of different concentrations of NaCl (o , 50 ,100 , 150 , 200 ) mM.L on some
growth parameters such as fresh and dry weight of shoot and elements plants the experiment
carried out by using completely randomized design applied with four replicates . Data were
statistically analyzed by using least significant differenceat0.05probabilitylevel.
The results showed that an increase in NaCl salt concentrations from 0 to 200mM.L
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The present research includes the effect of different concentrations of NaCl on some biological aspects (longevity, growth and molting) of Acanthocyclops bicuspidatus (Copepoda; Cyclopoida). The results showed a decrease of longevity with the increase of salt concentrations. The lowest mean of male′s longevity was 6.8 day in the 2ppt concen. compared with the control treatment 34.2 day, The lowest mean of female′s longevity was 5.1 day in the 2ppt concen. compared with the control treatment 30.1 day. The mean growth for males was lower than the mean growth of females. In males the lowest m
... Show MoreSeeds of barley ( Hordeum vulgare L.) plant var. California Marriout were soaked in solutions of calcium sulphate and calcium chloride at different concentrations (0.5%,1.0%,5.0%) for different periods of time(3,6,12) h with continuous aeration . Seeds were planted in petridishs. Seedling of some treatment were transferred to the solution culture. The nutrient solution used was that of Arnon and Hoagland but at 1:10 strength. Different concentrations of NaCl were used in the nutrient solution (100,150, 200) m M . Unsoaked seeds and soaked in distilled water were used for comparison . Salt stress tolerance was evaluated by different morphological parameters. Results showed that the adverse effect of saline stress were reduced by so
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