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: The risk of antibiotics resistance (AR) increases due to excessive of antibiotics either by health care provider or by the patients.

Objective: The assessment of the self-medication Practice of over the counter drugs and other prescription drugs and its associated risk factor.

Subjects and Methods: Study design: A descriptive study was conducted from “20th December 2019 to 08th January 2021”. A pre validated and structured questionnaire in English and Urdu language was created to avoid language barrier including personal detail, reasons and source and knowledge about over the counter drugs and Antibiotics. Sample of the study was randomly selected.

The Mandaean religion of ancient and important religions in Iraq and Iran has its own rituals which are characterized by the use of singing and toning of speech. It began with the creation of human beings through a group of prophets. Peace be upon them. Researcher research problem, and explained the importance of research and objectives and limits and identify terminology. The second topic is the theoretical framework to include the history of the Sabean Mandaean, secondly their religious rites, sources, major books and secondary books for the Latin tribes of Mandaean. Finally, the researcher tackled the sources of their sacred books and previous studies. The third topic represented the procedures. The researcher dealt with the musical a

This study aims to answer the following question: Is a student who attaches to the social group strongly affected by social interaction and social status?  The population of the study included a group of medical students at the University of Al-Kufa. To collect the required data, a scale of Social Group Attachment consisting of (25) items was administered to a sample of (600) students, (257) male students, and (343) female students. The results revealed that students do not have a high level of attachment to the social group and they have a fear of that. There are no significant differences between the levels of attachment between males and females. There are no significant differences regarding colleges, the four academic levels, a

A steel-concrete composite structure (1) is described. The steel-concrete composite structure comprises a steel member (2) having an upper surface (5) and a plurality of shear connector elements (6) upstanding from the upper surface and a concrete slab (4) having upper and lower surfaces (7, 8). The slab is supported on its lower surface by the upper surface of the steel member. The slab comprises a plurality of through holes (9) between the upper and lower surfaces, each through hole tapering towards the lower surface so as to form an inverted frustally-shaped seating surface (10). The concrete slab is configured and positioned with respect to the steel member such that at least one shear connector element projects into each through hole.

Experimental investigations had been done in this study to demonstrate the effect of natural particles used as a reinforcement material to unsaturated polyester resin. The tensile test and water absorption were investigated according to (ASTM D638) and (ASTM D570), respectively. The influence of sunflower husk and pomegranate husk particles, used as a reinforcement material, on the tensile strength, Young's modulus and water absorption with different weight fraction (3%, 7% and 10%) and particle grain size (50µm, 100 µm and 150 µm), has been investigated. The water absorption of polymer composites was studied by measuring the specimen weight before and after immersion in water for one hundred days. In the experiments of tensile test,

            E.M. Forster (1879-1970) is one of the important novelists who dealt with the personal and social lives of the people in England during the early beginning of the twentieth century. During his literary career, he developed gradually his views about man and his position in society.

 In his first novel, Where Angels Fear to Tread (1902), the focus is laid on local and personal issues in the lives of the characters. It is limited to the relations between neighbours in small communities. Though the setting is shifted to Italy, Forster does not make full use of this shift to present cultural or racial conflicts; rather he limits his plot to the private tr

A resume is the first impression between you and a potential employer. Therefore, the importance of a resume can never be underestimated. Selecting the right candidates for a job within a company can be a daunting task for recruiters when they have to review hundreds of resumes. To reduce time and effort, we can use NLTK and Natural Language Processing (NLP) techniques to extract essential data from a resume. NLTK is a free, open source, community-driven project and the leading platform for building Python programs to work with human language data. To select the best resume according to the company’s requirements, an algorithm such as KNN is used. To be selected from hundreds of resumes, your resume must be one of the best. Theref

In this work 5-methylene-yl - (2-methy –oxazole-4-one) (1H) imidazole (1) were synthesized from the reaction of L-Histidine with acetic anhydride and which converted to the of 5-methylene-yl-(2-methyl 3-amino imidazole-4-one)-1H-imidazole (2) by reaction with hydrazine hydrate. Schiff bases (3-6) were synthesized from the reaction of compound (2) with different aromatic aldehyde. Reaction of compounds (3-6) with chloroacetyl chloride gives azetidinone one derivatives (7-10). These compounds were characterized by FT-IR and some of them with 1H-NMR and 13C-NMR spectroscopy.

Four batches of sertraline HCl microspheres were prepared using a poly (D-L-lactide-co-glycolide) (PLGA) polymer ( Mw. 9, 27, 30 and 83 KDa) as  a delivery system. The microspheres were prepared by a dispersion/solvent extraction-evaporation method and characterized for drug loading by UV, particle size by laser diffractometry and surface morphology by scanning electron microscopy (SEM). The in vitro sertraline HCl release was studied. Spherical microspheres with a mean diameter of 21 to 26 µm loaded with 24.6 – 38.2% were produced. The in vitro drug release was shown to be depend on polymer molecular weight and also on the drug loading. Differential scanning calorimetry (DSC) was employed to investigate the physical state