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.
The main objective of controlling companies Concentration is to prevent their potential anti-competitive effects on the competitive structure of the relevant market, in order to protect freedom of competition in it. In this context, it is necessary to verify that these operations do not impede effective competition or reduce it significantly by making it less than it was before, it is necessary to Anticipate all the effects In order to achieve the goal of controlling on it and revealing their potential restrictive effects. So there must be Auditing Norms that enable the authorities entrusted with the protection of competition and the prevention of monopolistic practices to evaluate these effects and determine their positive and negative as
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In this paper, a new type of supra closed sets is introduced which we called supra β*-closed sets in a supra topological space. A new set of separation axioms is defined, and its many properties are examined. The relationships between supra β*-Ti –spaces (i = 0, 1, 2) are studied and shown with instances. Additionally, new varieties of supra β*-continuous maps have been taken into consideration based on the supra β*-open sets theory.
In the present paper, we have introduced some new definitions On D- compact topological group and D-L. compact topological group for the compactification in topological spaces and groups, we obtain some results related to D- compact topological group and D-L. compact topological group.
In this paper, we define the concept of soft -connected sets and soft -connected spaces by using the notion of soft -open sets in soft topological spaces. Several properties of these concepts are investigated.
Let be a commutative ring with identity , and be a unitary (left) R-module. A proper submodule of is said to be quasi- small prime submodule , if whenever with and , then either or . In this paper ,we give a comprehensive study of quasi- small prime submodules.
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In this notion we consider a generalization of the notion of a projective modules , defined using y-closed submodules . We show that for a module M = M1M2 . If M2 is M1 – y-closed projective , then for every y-closed submodule N of M with M = M1 + N , there exists a submodule M`of N such that M = M1M`.
In this work we shall introduce the concept of weakly quasi-prime modules and give some properties of this type of modules.
The purpose of this paper is to introduce a new type of compact spaces, namely semi-p-compact spaces which are stronger than compact spaces; we give properties and characterizations of semi-p-compact spaces.