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

Objectives: The study aims to evaluate effectiveness of health education program on health care providers’ knowledge toward immunization of children at primary health care centers in Kirkuk city.

Methodology: A quasi –experimental study design two- group (pre-test, post-test 1 and post-test 2) conducted at primary health care centers in Kirkuk city during the period from 28 October 2019 to 10 August 2020. By collecting (50) samples divided into two groups, each one (25) participant as control & study group. The study group exposed to the education program only.

Results: Results showed a clear positive

يؤدي عرض معلومات مضللة او محرفة ضمن القوائم المالية والتي تعد أهم مصادر المعلومات الموثوقة التي يُعول عليها لاتخاذ القرارات السليمة الى عدم قدرتها على عكس نتيجة النشاط والمركز المالي لها او اعمال الوحدة الاقتصادية لتلك الفترات الزمنية بصورة صادقة وعادلة نتيجة لنوعية المعلومات المفصح عنها في القوائم المالية لذلك زاد الاهتمام بتطوير الممارسات المحاسبية لتتضمن افصاحات كافية بغرض اعطائهم صورة صادقة وعادلة

Feedback on students’ assignments can be done in many different ways. Nowadays, the growing number of students at universities has increased the burden on the instructors to give feedback on students’ writings quickly and efficiently. As such, new methods of modern online automated feedback tools, such as Hemingway app and ecree,are used to assist and help instructors. Hence, this research is an explanatory study to examine the effect of using the online automated feedback on some Iraqi EFL learners’ writings at the university level. The study comprised 60 students enrolled in an English language course at the University of Anbar. They were divided randomly into two groups, experi

The study aims to develop the awareness of the criteria for judging electronic educational materials among students of educational qualification at Dhofar University over spreading the Corona pandemic through a program based on mini-educational units. The study was applied to (18) students studying Teaching diploma at Dhofar University for the academic year 2020-2021, and their number. They were chosen intentionally. The study resulted in reaching a list of criteria for judging electronic educational materials, roughly (18) criteria in the selection themes and (15) criteria in the use theme. The level of awareness of the sample members with the criteria for selecting and using electronic educational materials and the effectiveness of the

    تعدُّ حقوق الإنسان من الأمور التي حثّ الدين الإسلامي على احترامها ومن الأمور غير مسموح المساس بها ، وإنّ إغفالها أو إهمالها أو تضييعها يؤدي الى نتائج خطرة

Linked to the post-modern historical transformations sociological which raided the developed Western societies since the middle of last century, which consisted mainly in the emergence of what he called Alsosiologion (consumer society a) and (Affluent Society), as it appeared the new social lifestyle is not only characterized by the provision of the accumulation of capital and sparingly in spending, but rather a kind of extravagance and encourage consumption, prompting some to say that consumption is a community postmodern engine, and other labels for this period of economic backgrounds, such as the new capitalism and the system of the new capitalist Alseperntiqi technical and labels purist such as industrial post-society emerged, some a

Highlights This research highlights the important topic of musical topics that rarely talk about a musician, an issue of national songs which sang since the founding of the Iraqi state and until the end of the monarchy in Iraq, and wrote about just newspaper articles explaining the political situation experienced by the era of the history of Iraq and passing quickly marginally on the songs and patrons, so you see the researcher need to search for what was published around any way to see the texts of songs and melodies and rhythms and thus the possibility of evaluation, linked with the course of social and political life spiraling events at the time, so as not to miss these musical and literary, artistic and cultural features of forever a

The research is a special case of semantics modern Iraqi art, especially with regard to the art of sculpture, and the exact Nasba sculpture, has included research, four chapters on whale1. The first chapter: which consisted of:A. The research problem.B. The importance of research.C. Find goal.H. Find borders.Kh. Determine the terms.2. Chapter II: The theoretical framework: which consisted ofA. The first topic: sculptured configuration.B. The second topic:1. The first axis: contemporary Iraqi sculpture.2. The second axis: the sculptor Jawad Salim.3. The third axis: Mohammed sculptor debateC. Theoretical framework indicators.D. Previous studies.3. Chapter III: proceedings: which included:A. Find community.B. The research sample.C. Research

  This research deals with an aesthetic discourse that depends on the expressive connotations and the aesthetics of its formation in sculpture, The sculptural works of the artist Saad Al-Basri were chosen as a model, Therefore, it deals with a contemporary plastic topic that benefits art education students and plastic arts students, The method of using materials and their formation methods has evolved and the great change that took place in the taste has developed, As the more knowledge and viewing of artworks increases in research and studies, it leads to an increase in aesthetic taste and aesthetic sense, which is reflected in the artistic achievements of students in the implementation of their work, A field study was conducted to