Preferred Language
Articles
/
jeasiq-93
The role of financial derivatives on the risk of foreign currency exchange volatility in enhancing the quality of profits - a method that is prescribed in the Iraqi environment
...Show More Authors

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 represents a mechanism to avoid risks faced by the unit to recognize the changes in the value of a financial instrument in the same period to admitting the hedge item changes that is for, The search has recommended the following:
    1. to achieve the requirements of the developments in the Iraqi environment and opening up of the Iraqi units on foreign business dealings, especially made in foreign currency that are accompanied by many risks is to activate the financial derivatives transactions in foreign currency is important to reduce the the associated risks.
    2. the need to develop domestic accounting rule 4 by adding financial tools to rule in accordance with the measurement and disclosure of international financial reporting standard 7 & 9 to help the decision maker to take rational decisions.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Apr 15 2023
Journal Name
Iraqi Journal Of Science
Preparation and Characterization of Yttrium Oxide Nanoparticles at Different Calcination Temperatures from Yttrium Hydroxide Prepared by Hydrothermal and Hydrothermal microwave Methods
...Show More Authors

The Synthesis of yttrium oxide nanoparticles have been achieved via calcination
of yttrium hydroxide produced from the reaction of aqueous solutions of yttrium
nitrate and sodium hydroxide at pH = 13 using hydrothermal and hydrothermal
microwave methods. Effect of heat treatment of the resulted yttrium hydroxide
powder on the morphology and crystallinity of the resulting oxide was studied at
calcination 500, 700 and 1000°C to obtain. The resulted products were
characterized by means of X-ray diffraction (XRD), scanning electron microscope
(SEM), atomic force microscope (AFM), Fourier transform infrared spectrometer
(FTIR) and thermal analyses (TG).

View Publication Preview PDF
Publication Date
Tue Mar 14 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of Some Mixed-Ligand Complexes Containing Azo Dye and 1,10-phenanthroline with CoII, ZnII, CdII and HgII Ions
...Show More Authors

 In this work, the ligand was obtained from the reaction of diazonium salt of naphthyl amine with 1-amino-2-naphtol-4-sulfonic acid. The bidentate ligand  type (NO) donar atoms was reacted with 1,10-phenanthroline and matel salt in a 1:1:1 mole ratio to give the complexes, using NaOH as a base. Physical-chemical teqnichas were used to characteriz the prepared compounds FT-IR,U.V-Vis, fluorescence and 1HNMR spectroscopy, atomic absorption , chloride content along with conductivity and melting point measurements .Finally, thermal analysis was used to confirm the presence of coordination H2O molecule in the complexes structure. According to memtioned characterization methods, the general formula proposed for CoII ZnII, CdII and Hg

... Show More
View Publication Preview PDF
Publication Date
Fri Sep 01 2023
Journal Name
Al-khwarizmi Engineering Journal
Green Fabrication and Characterization of Zinc Oxide Nanoparticles using Eucalyptus Leaves for Removing Acid Black 210 Dye from an Aqueous Medium
...Show More Authors

This study uses an environmentally friendly and low-cost synthesis method to manufacture zinc oxide nanoparticles (ZnO NPs) by using zinc sulfate. Eucalyptus leaf extract is an effective chelating and capping agent for synthesizing ZnO NPs. The structure, morphology, thermal behavior, chemical composition, and optical properties of ZnO nanoparticles were studied utilizing FT-IR, FE-SEM, EDAX, AFM, and Zeta potential analysis. The FE-SEM pictures confirmed that the ZnO NPs with a size range of (22-37) nm were crystalline and spherical. Two methods were used to prepare ZnO NPs. The first method involved calcining the resulting ZnO NPs, while the second method did not. The prepared ZnO NPs were used as adsorbents for removing acid black 210

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sat Mar 17 2012
Journal Name
Environmental Science And Pollution Research Volume
Equilibrium, kinetic, and thermodynamic biosorption of Pb(II), Cr(III), and Cd(II) ions by dead anaerobic biomass from synthetic wastewater
...Show More Authors

Purpose Heavy metals are toxic pollutants released into the environment as a result of different industrial activities. Biosorption of heavy metals from aqueous solutions is a new technology for the treatment of industrial wastewater. The aim of the present research is to highlight the basic biosorption theory to heavy metal removal. Materials and methods Heterogeneous cultures mostly dried anaerobic bacteria, yeast (fungi), and protozoa were used as low-cost material to remove metallic cations Pb(II), Cr(III), and Cd(II) from synthetic wastewater. Competitive biosorption of these metals was studied. Results The main biosorption mechanisms were complexation and physical adsorption onto natural active functional groups. It is observed that

... Show More
View Publication Preview PDF
Crossref (50)
Crossref
Publication Date
Sun Jan 01 2017
Journal Name
Food And Nutrition Sciences
Optimization of Culture Conditions to Produce Phytase from <i>Aspergillus tubingensis SKA</i>
...Show More Authors

The effects of nutrients and physical conditions on phytase production were investigated with a recently isolated strain of Aspergillus tubingensis SKA under solid state fermentation on wheat bran. The nutrient factors investigated included carbon source, nitrogen source, phosphate source and concentration, metal ions (salts) and the physical parameters investigated included inoculum size, pH, temperature and fermentation duration. Our investigations revealed that optimal productivity of phytase was achieved using wheat bran supplemented with: 1.5% glucose. 0.5% (NH4)2SO4, 0.1% sodium phytate. Additionally, optimal physical conditions were 1 × 105 spore/g substrate, initial pH of 5.0, temperature of fermentation 30˚C and fermentation dura

... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Sun Mar 03 2013
Journal Name
Baghdad Science Journal
Preparation, Characterization and Spectroscopic Study of New Tridentate Schiff Base and its Cu(II), Ni(II) and Zn(II) Metal Complexes
...Show More Authors

A new tridentate ligand has been synthesized derived from phenyl(pyridin-3-yl)methanone. Three coordinated metal complexes were prepared by complexation of the new ligand with Cu(II), Ni(II) and Zn(II) metal salts. The new Schiff base “benzyl -2-[phenyl(pyridin-3-yl)methylidene]hydrazinecarbodithioate” and the new metal complexes were characterized using various physico-chemical and spectroscopic techniques. From the analysis results, the expected structure to the metal complexes are octahedral in geometry for Cu(II) complex, square planner for Ni(II) and tetrahedral for Zn(II) complex. The new compounds are expected to show strong bioactivity against bacteria and cancer cells.

View Publication Preview PDF
Crossref
Publication Date
Sun Jun 05 2022
Journal Name
Egyptian Journal Of Chemistry
Synthesis, Characterization, and Biological Activity of New Metal Ions Complexes with Schiff Base Derived from 2-Acetylthiophene and Isatin-3-Hydrazone
...Show More Authors

This study describes the preparation of a new bidentate Schiff base derived from the condensation of Isatin-3-hydrazone with 2-acetylthiophene and the preparation of new series of complexes with a good yield. The prepared ligand was characterized by IR, UV-Vis, C.H.N.S elemental analysis, 1H and 13C NMR, LC-Mass spectroscopy, and physical measurements. Its complexes were analyzed by C.H.N.S elemental analyses, UV-Vis., FTIR, NMR, LC-Mass Spectra, atomic absorption spectroscopy, magnetic susceptibility, and conductivity measurements The results from spectroscopy and measurement studies showed that the ligand coordinated to the metal ion as a bidentate ligand via oxygen and nitrogen, forming an octahedral geometry around it. In vitro antimicr

... Show More
Publication Date
Thu Dec 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis, Characterization and Antibacterial Activity of New Chalcones Derived from New Aldehyde; 4-[5-(4`tolyl)-1,3,4-thiadiazole-2-yl] benzaldehyde
...Show More Authors

 New chalcones of  -{ -  -   -   y  -     - hi di z  e- -y    he y  - -    e e- -  e-    -        - substituted phenyl have been prepared from condensation of  a new of  4-[5-(4`-tolyl)1,3,4-thiadiazole-2-yl] benzaldehyde (which is synthesized by the reaction of  2- amino-5- (4`-tolyl) -1,3,4-thiadiazole and benzaldehyde) with 3- or 4- substituted acetophenones in alkaline medium. The physical, CHNS analysis and spectral data of the synthesized compounds were determined. The biological activity evaluated of new compounds showed that many of these compounds possess antiba

... Show More
View Publication Preview PDF
Crossref (5)
Crossref
Publication Date
Wed May 10 2023
Journal Name
Journal Of Engineering
REMOVAL OF PHENOLIC COMPUNDS FROM AQUEOUS SOLUTIONS BY ADSOPTION ONTO ACTIVTED CARBONS PREPARED FROM DATE STONES BY CHEMICAL ACTIVATION WITH FeCl3
...Show More Authors

Activated carbon prepared from date stones by chemical activation with ferric chloride (FAC) was used an adsorbent to remove phenolic compounds such as phenol (Ph) and p-nitro phenol (PNPh) from aqueous solutions. The influence of process variables represented by solution pH value (2-12), adsorbent to adsorbate weight ratio (0.2-1.8), and contact time (30-150 min) on removal percentage and adsorbed amount of Ph and PNPh onto FAC was studied. For PNPh adsorption,( 97.43 %) maximum removal percentage and (48.71 mg/g) adsorbed amount was achieved at (5) solution pH,( 1) adsorbent to adsorbate weight ratio, and (90 min) contact time. While for Ph adsorption, at (4) solution pH, (1.4) absorbent to adsorbate weight ratio, and (120 min) contact

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Fri Mar 26 2021
Journal Name
Chemical Papers
DFT, anticancer, antioxidant and molecular docking investigations of some ternary Ni(II) complexes with 2‑[(E)‑[4‑(dimethylamino) phenyl]methyleneamino]phenol
...Show More Authors

The biological activities of some ternary nickel complexes with a Schiff base obtained from 4-dimethylaminobenzaldehyde and 2-aminophenol have been reported. The Schiff base ( HL1) acts as a primary ligand whereas, anthranilic acid ( HL2), 2-nitroaniline ( HL3), alanine ( HL4) and histidine ( HL5) act as secondary ligand or co-ligand. The anticancer activity of these compounds was studied against human colon carcinoma (HCT-116), human hepatocellular liver carcinoma (HEPG-2) and human breast carcinoma (MCF-7) cell lines. As per the results, the compounds were active against the cell lines. The antioxidant activity of the same compounds was evaluated using DPPH (1,1-diphenyl-2-picryl-hydrazyl) radical scavenging and compared with ascorbic aci

... Show More
Preview PDF