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: Oral mucositis is regarded as one of the major complications of radiation therapy especially in patients with head and neck cancer. The aim of this study was to evaluate the efficacy of glutamine in preventing or minimizing the development of mucositis of the oral cavity. Subjects and methods: Forty-six participants were randomly selected amongst those who were planned to receive radiation therapy for head and neck region cancers. They were randomly divided into two groups of 23 subjects, one group received glutamine and the second group received a placebo. Results: Glutamine had a statistically significant effect in reducing the occurrence and/or severity of oral mucositis in the treated patients compared to patients in the con

This research attempts to investigate narrative structure in oral narrative particularly in Oprah's Show from a sociolinguistic viewpoint. Narrative is said to be universal in the sense that it is found in all times and places. There is no society or culture without narrative. Oral narrative is organized in a specific order. The research aims at studying and analyzing this order. In addition to that, it highlights the importance of narrative in conveying some moral messages to people who are listening to the story. The study is divided into two parts; theoretical and practical. The theoretical part draws on presenting a survey of literature which includes definitions and explanations of some related terms. The practical part is concerned

Objective(s):  To find out the incidence Rate of abortions in pregnant women Admitted Maternal and pediatric Hospitals at Al-Diwaniyah City and to identify the relationship between the incidence rate of abortion and the associated risk factors that led to the occurrence of abortion.

Methodology: A descriptive study was conducted to identify the Incidence Rate of Abortions and its Associated Factors among Women at AL-Diwaniyah City’s Maternity and pediatric Hospital from 16 September 2020 to 16 March 2021 . The sample study includes (100) pregnant women with abortion out of (3800) pregnant women. The data was collected by means of a questionnaire through a personal intervie

Pricing has an important position among the elements of marketing mixture (4ps) as it represents revenues that in turn represent one of the important  pillars' for resources affecting on organizations sustainability and development , and the failure in determining prices and their strategies has a dangerous effect on the organizations reality and future as a whole . from this point,  this is what from the focus of the research problem,which centered on how to get companies to critical price that satisfies customers and achieve corporate objectives.                          

     Binary relations or interactions among bio-entities, such as proteins, set up the essential part of any living biological system. Protein-protein interactions are usually structured in a graph data structure called "protein-protein interaction networks" (PPINs). Analysis of PPINs into complexes tries to lay out the significant knowledge needed to answer many unresolved questions, including how cells are organized and how proteins work. However, complex detection problems fall under the category of non-deterministic polynomial-time hard (NP-Hard) problems due to their computational complexity. To accommodate such combinatorial explosions, evolutionary algorithms (EAs) are proven effective alternatives to heuristics in solvin

As a result of the significance of image compression in reducing the volume of data, the requirement for this compression permanently necessary; therefore, will be transferred more quickly using the communication channels and kept in less space in memory. In this study, an efficient compression system is suggested; it depends on using transform coding (Discrete Cosine Transform or bi-orthogonal (tap-9/7) wavelet transform) and LZW compression technique. The suggested scheme was applied to color and gray models then the transform coding is applied to decompose each color and gray sub-band individually. The quantization process is performed followed by LZW coding to compress the images. The suggested system was applied on a set of seven stand

The blade pitch angle (BPA) controller is key factor to improve the power generation of wind turbine (WT). Due to the aerodynamic structural behavior of the rotor blades, wind turbine system performance is influenced by pitch angle and environmental conditions such as wind speed, which fluctuate throughout the day. Therefore, to overcome the pitch angle control (PAC) problem, high wind speed conditions, and due to type-1 and type-2 fuzzy logic limitations for handling high levels of uncertainty, the newly proposed optimal hybrid type-3 fuzzy logic controller has been applied and compared since type-3 fuzzy controllers utilize three-dimensional membership functions, unlike type-2 and type-1 fuzzy logic controllers. In this paper six differen