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

Background: Osteoporosis is an extra-articular complication of rheumatoid arthritis that results in increased risk of fractures and associated morbidity, mortality, and healthcare costs. Objective: To evaluate changes in bone mineral density in a sample of rheumatoid arthritis (RA) patients on biological (anti tumor necrosis factor (TNF) alpha) and non-biological agent disease modifying antirheumatic drugs (DMARDs). Patients and Methods: A cross sectional study enrolled 60 RA patients diagnosed by rheumatologist according to the 2010 American College of Rheumatology/European League Against Rheumatism (2010 ACR/EULAR) classification criteria for RA. Thirty patient on biological agent (anti TNF alpha) and 30 patient on non-biological agent (D

The financial crises that occurred in South East Asia and America, and the discovery of the financial and administrative corruption that affected these companies, which led to the crisis. Since then, organizations and institutions interested in accounting have begun new ways to further rationalize the management of these companies. Hence the concept of governance, which means good governance. Al-Susiya confirmed its adoption of the financial reporting standards and adopted internal and external auditing for the purpose of increasing the reliability and credibility of the financial and reports that increase the confidence of investors in making their investment decisions in the financial markets The study dealt with the contributi

Introduction The abortions reasons in several circumstances yet are mysterious, nevertheless the bacterial toxicities signify a main reason in abortion, where germs seems to be the utmost elaborate pathogens (Khameneh et.al., 2014) and (Oliver and Overton ,2014). Between numerous germs, Humano

Background: Polycystic ovary syndrome (PCOS) is
the most common form of chronic anovulation
associated with androgen excess; it occurs in about 5
– 10% 0f reproductive age women. Metabolic
syndrome is characterized by insulin resistance,
hypertension, obesity, abnormalities of blood clotting
and dyslipidemia.
Adult women with PCOS have an increased
prevalence of the metabolic syndrome(MBS).
Objectives: To detect the prevalence of metabolic
syndrome in women with proved PCOS, attending the
Specialized Center for Endocrinology and Diabetes, in
Baghdad.
Materials and methods : A total number of 40
women with proved PCOS were included in this study
which was conducted in the Specialized Center f

Background: The influence of glucose metabolism is seen in many infectious diseases, making  diabetic patients more vulnerable to sepsis and other serious sequelae of bacterial invasion such as UTI and vaginitis.Patients and method: sixty two patients (women) were suffering from GUTIs consulting Al-Elwya hospital from November- 2009 to March -2010. Two samples were taken from those patients (urine samples and vaginal swabs); these samples were cultured on Blood, Chocolate, and MacConkey's agar for isolation of bacteria.Results: The study group consists of sixty two women suffering from (GUTI), their ages range from 18-55 years. Thirty eight of them were diabetic women and twenty four of them were non- diabetic women. Twenty t

 This study attempts to address the importance of communicative digitization in the field of various arts for the sake of continuity of shopping and aesthetic, artistic and intellectual appreciation of artistic achievements by the recipient on various places of their residence in light of the COVID 19 crisis, and to highlight the importance of the plastic arts of the Iraqi painter exclusively and how it expresses in a contemporary way the environment or life reality in Iraq in light of this crisis. With all its implications affecting the life reality from various aspects and methods of its negative and positive employment. As for the research procedures, the researcher reviewed the research methodology represented by the descriptive ana

The serum protein test includes measurement of the level of total protein(albumin, globulin). Fetuin-A is a blood protein made in liver. It can inhibit insulin receptor, enhance insulin sensitivity and make the individuals more likely to develop type 2 diabetes, then disorder in lipid profile (Total cholesterol(TC), low density lipoprotein cholesterol (LDL-c), high density lipoprotein cholesterol (HDL-c), Triglyceride(TG) and very low density lipoprotein cholesterol (VLDL-c) . To evaluate Fetuin-A, total protein, albumin, globulin, HbAlc and lipid profile in 200 adult and elderly Iraqi patients with type 2 Diabetes Mellitus were taken and compare them with 200 subjects as a healthy control. The laboratory analysis(for patients and

Greek theatre and roman theatre don’t let for woman with working in the theatre such as writer , directing and acting theatre , so appear term women theatre in past sixty central because the woman feeling with iniquitousness in your life , so this search included several sections that include money parts . Part one is term theatre women. Part two causes show the women theatre. Part three jenouse women in writer, direction, and action in the world. Part four jenouse women in the Arab theatre. Part fife Iraqi woman jenouse in the theatre. Section tow includes analyses for once performance Iraqi theatre that include several women. This performance from editor and direction by kaseem – Muhammad, assistant in the direction montaha – rah

The Internet image retrieval is an interesting task that needs efforts from image processing and relationship structure analysis. In this paper, has been proposed compressed method when you need to send more than a photo via the internet based on image retrieval. First, face detection is implemented based on local binary patterns. The background is notice based on matching global self-similarities and compared it with the rest of the image backgrounds. The propose algorithm are link the gap between the present image indexing technology, developed in the pixel domain, and the fact that an increasing number of images stored on the computer are previously compressed by JPEG at the source. The similar images are found and send a few images inst