The objective of this research is to develop a method for applying financial derivatives in the local environment to reduce the risk of foreign exchange rate fluctuations to enhance quality of accounting profits through Financial reporting to local units In accordance with international financial reporting standards, To accomplish this objective was selected a sample of Iraqi units exposed to the risk of fluctuations in foreign currency rates, As the research found:

• many companies and banks in the local environment a lot of losses due to fluctuations in foreign currency exchange rates.
• that financial derivatives in the Iraqi environment represent

The traditional technique of generating MPSK signals is basically to use IQ modulator that involves analog processing like multiplication and addition where inaccuracies may exist and would lead to imbalance problems that affects the output modulated signal and hence the overall performance of the system. In this paper, a simple method is presented for generating the MPSK using logic circuits that basically generated M-carrier signals each carrier of different equally spaced phase shift. Then these carriers are time multiplexed, according to the data symbols, into the output modulated signal.

Scientific development has occupied a prominent place in the field of diagnosis, far from traditional procedures. Scientific progress and the development of cities have imposed diseases that have spread due to this development, perhaps the most prominent of which is diabetes for accurate diagnosis without examining blood samples and using image analysis by comparing two images of the affected person for no less than a period. Less than ten years ago they used artificial intelligence programs to analyze and prove the validity of this study by collecting samples of infected people and healthy people using one of the Python program libraries, which is (Open-CV) specialized in measuring changes to the human face, through which we can infer the

The aim of this work is to study reverse osmosis characteristics for copper sulfate hexahydrate (CuSO4.6H2O), nickel sulfate hexahydrate (NiSO4.6H2O) and zinc sulfate hexahydrate (ZnSO4.6H2O) removal from aqueous solution which discharge from some Iraqi factories such as Alnasser Company for mechanical industries. The mode of operation of reverse osmosis was permeate is removed and the concentrate of metals solution is recycled back to the feed vessel. Spiral-wound membrane is thin film composite membrane (TFC) was used to conduct this study on reverse osmosis. The variables studied are metals concentrations (50 – 150 ppm) and time (15 – 90 min). It was found that increasing the time results in an increase in concentration of metal in p

The frequent and widespread use of medicines and personal care products, particularly in the residential environment, tends to raise concerns about environmental and human health impacts. On the other hand, carbon dioxide accumulation in the atmosphere is a problem with numerous environmental consequences. Microalgae are being used to bioremediate toxins and capture CO2. The current study aimed to confirm the possibility of removing pharmaceutical contaminant (Ranitidine) at different concentrations by using the Chlorella Sorokiniana MH923013 microalgae strain during the growth time. As part of the experiment, carbon dioxide was added to the culture medium three times per week. Explanatory results revealed that gas doses directly affect

Gypseous soils are widely distributed and especially in Iraq where arid area of hot climatic is present. These soils are considered as problematic soils; therefore this work attends to improve the geotechnical properties of such soil and reduce the dangers of collapse due to wetting process. In this research, undisturbed soil sample of 30 % gypsum content from Karbala city is used. The Single Oedometer collapse test is used in order to investigate the collapse characteristics of natural soil and after treatment with 3%, 6%, 9%, 12% and 15% of Cutback Asphalt. Moreover, two selected additive percentages (9% and 12%) are used to evaluate the suitability of using the Cutback Asphalt for improvement of the bearing capacity o

The planning, designing, construction of excavations and foundations in soft to very soft clay soils are always difficult. They are problematic soil that caused trouble for the structures built on them because of the low shear strength, high water content, and high compressibility. This work investigates the geotechnical behavior of soft clay by using tyre ash material burnt in air. The investigation contains the following tests: physical tests, chemical tests, consolidation test, Compaction tests, shear test, California Bearing Ratio test CBR, and model tests. These tests were done on soil samples prepared from soft clay soil; tyre ash was used in four percentages (2, 4, 6, and 8%). The results of the tests were; The soil samples which

Iraq has a huge network of pipelines, transport crude oil and final hydrocarbon products as well as portable water. These networks are exposed to extensive damage due to the underground corrosion processes unless suitable protection techniques are used. In this paper we collect the information of cathodic protection for pipeline in practical fields (Oil Group in Al Doura), to obtain data base to understand and optimize the design which is made by simulation for the environmental factors and cathodic protection variables also soil resistivity using wenner four terminal methods for survey sites; and soil pH investigations were recorded for these selected fields were within 7-8, and recording the anodes voltage and its related currents for

Nanotechnology has shown a lot of promise in the oil and gas sectors, including nanoparticle-based drilling fluids. This paper aims to explore and assess the influence of various nanoparticles on the performance of drilling fluids to make the drilling operation smooth, cost effective and efficient. In order to achieve this aim, we exam the effect of Multi Wall Carbon Nanotube and Silicon Oxide Nanoparticles as Nanomaterial to prepare drilling fluids samples.

Anew method for mixing of drilling fluids samples using Ultra sonic path principle will be explained. Our result was drilling fluids with nano materials have high degree of stability.

   The results of using Multiwall Carbon Nanotube and Silicon Oxide show t