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

This study examines the analysis of the contents of the international public relations campaign in confronting the Covid-19 virus, which was taken from the (Your Health is a Trust) campaign for the World Health Organization, Iraq office.The research problem revolves around a main question that is, what are the axes of the campaign (Your Health is a Trust) established by the World Health Organization (Iraq office) in the prevention of Covid 19 virus?From this main question, several sub-questions emerged that this study answered on their Facebook page, and the communication activities of the Covid-19 awareness campaign. In the content analysis form, as this form included a number of main themes and main categoriesthat were adopted in analyzin

The present paper is very important for study of biodiversity of Iraq , to know how the
changes going and how the laughing dove S. senegalensis was a rare species in Iraq and now
is common and also the (baz) gosh hawk A. gentilis is common and the most famous 6rd of
pray in Iraq, till now missing from ornithologist and bird watcher to record it

           In this research, radon concentrations in some types of healthy drinking water samples available in Iraq's market were measured using a technique called Durridge RAD-7-H₂O with closed loop. Then the rate of annual effective dose in human taken this water is determined.

          It was found that, radon concentrations in studied samples ranged between 1.2 Bq.m^-3 to 142 Bq.m^-3. The results of the radon concentrations and the rate of annual effective dose for drinking water samples were significantly lower than the USEPA and WHO recommended limits that equal 500 Bq/m³ and 1 mSv/y resp

The radon gas concentration in environmental samples soil and water of selected regions in Al-Najaf governorate was measured by using alpha-emitters registrations which are emitted form radon gas in (CR-39) nuclear track detector. The first part is concerned with the determination of radon gas concentration in soil samples, results of measurements indicate that the highest average radon concentration in soil samples was found in (Al-Moalmen) region which was (100.0±7.0 Bq/m3), while the lowest average radon concentration was found in (Al-Askary) region which was (38.5±4.7 Bq/m3), with an average value of (64.23±14.9 Bq/m3) ,the results show that the radon gas concentrations in soil is below the allowed limit from (ICRP) agency which is (

Effects of Ozonated Water on Micro Leakage between Enamel and Fissure Sealants Prepared by Different Etching Technique (An in vitro Study), Baraa M Jabar*, Muna S Khalaf

In this study, polymeric coating was developed by incorporating nano graphene in the polymer blend with applications to oil storage tanks. The oil storage tanks samples were brought from the oil Pipeline Company / Doura refinery in Baghdad. The coating polymer was formed with a blend (epoxy resin and repcoat ZR). The proportion of mixing the mixture was 3:1:1 epoxy resin 21.06 gm: repcoat ZR 10.53 gm: hardener 10.53 gm. The blend/graphene was prepared using in stui-polymerization method with different weight percentage 1, 3, 5, and 7 wt % added to blend. The resulting solution was put in a glass tube on a magnetic stirrer for one hour at a temperature of 40 ^°C. The result of contact angle and wate

Abstract

    In order to enhance the efficiency of flat plate solar water collectors without changing in its original shape and with low additional cost, twisted strips are inserted inside its riser pipes. Three flat plate collectors are used for test. Family of twisted strips are inserted inside each collector risers with different twisted ratios (T_R=3,4,5). The collectors are connected in parallel mode (Z-Configuration) and are exposed to the same conditions (solar radiation and ambient temperature) .The experimental results show that, the highest heat transfer rate occurs at twisted ratio (3) .Consequently, for the same twisted ratio the daily efficiencies for the solar collector at d

Recently, many materials have shown that they can be used as alternatives to chemicals materials in order to be used to improve the properties of drilling fluids. Some of these materials are banana peels and corn cobs which both are considered environmentally- friendly materials. The results of the X-ray diffraction examination have proved that the main components of these materials are cellulose and hemicellulose, which contribute greatly to the increasing of the effectiveness of these two materials. Due to their distinct composition, these two materials have improved the rheological properties (plastic viscosity and yield point) and reduced the filtration of the drilling fluids to a large extent. The addition rates used for each o