Management of Foreign Exchange Rate Exposure by Using Financial Hedging An Analytical Empirical Study The main purpose of this Research is to investigate the ability to reduce the  effect  of exchange rate fluctuation on firm value , by usage appropriate hedging strategies to provide the firms force to adopted with complex and highly uncertainty conditions , characteristic of the most of the financial markets  . The field of this study is the giant five Multinational on the world. Nokia, Toyota Motor, Intel , Coca Cola, Microsoft. practical analysis is provide the truth of all study's  hypothesis , and it is reach to many of conclusion, the most important of them is  Stem from unexpected fluctuation on nominal ex

Sewage pumping stations are considered an important part of any sewerage system. Pumps failure in these stations means that the pumps are unable to work at the design requirement (flow capacity and head) and that may cause sewer overflow and flooding leading to sewer deterioration. In this paper, two main sewage pumping stations in Baghdad city were selected as case studies, Al- Habibia and Al-Ghazali located on Zublin trunk sewer 3000 mm and Baghdad trunk sewer 1200-2100 respectively. This study focused mainly on the operation of main sewage pumping stations and their effect, both directly and indirectly, on changing hydraulic properties, which leads to an increase in the deterioration of sewage pipes. The hydraulic analysis was co

The aims of research is diagnose and indicate the role of fairness in the work of accounting, which is important in reducing the unacceptable practices to manage earnings by economic units, As well as the interpretation and indicate Ethical inside in the accounting and accountants in particular practices in the area of ​​earnings management to reduce the negative effects of the practice and display the results mentioned acts according to what is supposed to be for the purposes of service users, Researchers have identified that one hypothesis, that "Fairness of accountants in of their work accounting lead to a reduction of earnings management practices". The results suggest that the accounting practices that lead to the manipu

Background The traditional management of appendicular mass is an initial conservative treatment followed by interval appendectomy. Recently interval appendicectomy has been questioned.
Objective: The purpose of this study was to clarify the need and the role of interval appendicectomy after successful initial conservative treatment.
Method: This is a prospective study conducted in a major hospital in Basra from April 2006 to Septemper2010, included 65 patients with appendicular mass which subsequently proved postinflammmatory (phlegmonous) changes of the appendix were treated conservatively.
Results: Routine interval appendicectomy was not performed and needed after successful treatment in the majority of the patients (84.6%). F

Introduction: Infection control or hospital-acquired infections are the major concern of the health care system and agencies. Critical care nurses are on the first-line contact with the patients, so on, they are most vulnerable to acquired infections. It is really important to regularly check their knowledge and practices concerning infection control. Objectives: The study aims to identify the impact of years’ experience on nurses’ knowledge and practices concerning infection control in three hospitals and center (Baghdad teaching hospital, Ibn Al-Nafees hospital, and Ibn al-Bitar center) Methodology: Cross-sectional study was conducted, the study starting from 4th of July 2020 to 13th of November 2020. Non-probability (purposive) sampl

The research aims to measure the effect of sensory marketing (visual marketing, audio marketing, olfactory marketing, taste marketing, tactile marketing) in enhancing customer loyalty (behavioral loyalty, situational loyalty, perceptual loyalty) and the mediating role of marketing knowledge (product knowledge, price knowledge, promotion knowledge knowledge of distribution, knowledge of employees, knowledge of physical evidence, knowledge of the process) in a group of large single market markets in Baghdad and the researcher chose it because of the challenges faced by large single market in satisfying the customer and maintaining it as a permanent visitor and enhancing his loyalty, and the research problem was identified with a main