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

Unter dem Titel " Technische Methoden im Fremdsprachunterricht als eine neueste Methode im Fremdsprachlernen, die Spiele als Muster"

versteht man, dass die Forschung  sich mit einer neuen Methoden im Fremdsprachunterricht beschäftigt. Von den neuen Methoden im Unterricht sind die Spiele. So man sieht  in den letzten Jahren viele Artikel zum Thema Spiele im Fremdsprschunterricht. Davon gehen wir aus, dass die Spiele im Unterricht eine groβe Rolle spielt, denn diese Methode macht Lust, Spaβ im Lernenprozeβ. Die Spiele im Unterricht bezeichnen als ein Mittel, um Unterricht etwas Schönes , Nützliches und Lebendigs zu sein. Die Spiele sind vielfälltig und unterscheidet sich nach den Themen und Materialien. In dieser F

Since the beginning of the second decade of the twenty-first century, Saudi Arabia tried to pursue an open foreign policy towards many countries in the Horn of Africa, especially with Ethiopia and Somalia, due to the geostrategic qualities that these two countries possess.Despite the development of Saudi foreign policy towards Ethiopia and Somalia, it was soon affected by the tension after the events that the Gulf states went through, that is, the Qatari crisis with Saudi Arabia,especially after most of the countries of the Horn of Africa adhered to a policy of neutrality towards the Gulf-Gulf crisis.

Thus it is expected that despite the geographical proximity and the historical, economic and political relations between Saudi Ara

Many countries are very important in their interest not only in diversifying foreign reserves, but in determining and planning their volume in accordance with the goals set, namely facing potential external shocks, as the research aims to determine the extent of the strength of foreign reserves in the possession of the Central Bank in relation to every influential variable in the Iraqi economy. , in order to determine the minimum level of reserves that requires reconsideration of the exchange rate, as the research adopted the inductive analytical method in analyzing real (Quantitative data) for the research variables in the years of study, as the research adopted a set of analytical indicators approved by the International Moneta

The escalating terrorist operations in the world clearly revealed that the international community still lacks a comprehensive strategy to win the war against terrorism, which has spread like cancer in many parts of the world, and has confused the expansion of the Islamic State in Iraq and the Levant "ISIS" in Iraq and Syria and its control over areas In the two countries, the political accounts of the various local, regional and international actors are broad, and with the failure of the local forces to confront that organization or limit its influence, the United States of America has had to return to military intervention in Iraq, especially after the organization executed American journalists, despite its sizes. On direct interventio

The investment contract that has a foreign element is considered amongst the contracts that have their legal and international economical weight, for what it represents in all countries’ economies, and achieving progress in many fields that investment has its effects on their growth and establishment as its at the centre of everyone’s attention. As well as that the variety in opinions and the presence of differences in the contents of these contracts, and the confusion between them and other international contracts, and the considerable interest jurists have in them have all led to not having a legal definition for them, as most definitions the describe them are more economical than they are legal, and the reason for that is that law

Songs are considered as an educational and a substantial dependable references used in teaching and learning, particularly the so - called foreign language learning that allows learners to adapt to the target language culture and to develop their language learning skills including: listening comprehension, reading comprehension, speaking and writing. Consequently, it can be said that the Francophone songs with the musical richness and resonance specifically facilities French language learning skills  for all levels of education and achieve short and long terms predetermined educational language learning goals.  

     In fact, language learning through songs method does not only include the

This research addresses the employment of public relations for foreign oil corporate social responsibility programs operating in Iraq. It is a study of the programmes of six petroleum companies operating in Basra Governorate, which were selected for research as the highest production of Iraqi oil, as well as its enjoyment of strategic oil stores in Iraq.It contains the largest oil fields operatedby major international companies. This study aims at a number of objectives, notably the following:1)Recognize the most prominent corporate social responsibility projects and initiatives the companies have introduced to the local public.2)Investigate the extent to which the Iraqi publ

This research addresses the commentary on the appeal’s ruling of the Dubai Court of Cassation No. (501) Personal Status law of 2021 issued on 12 January, 2022, which is related to the application of foreign law before the Emirate judge. This ruling raised several legal principles and problems that require clarification and attention due to their importance. This is the first ruling on the application of the legislative amendment introduced by the UAE legislator to Article 1 (3) of the Personal Status Law No. (28) of 2005 by Federal Decree Law No. (29) of 2020. According to thereto, the application of foreign law before the Emirate judge is contingent on the adherence of one of the litigants by applying it in accordance with the attribu