The research aims to shed light on the financing structure, which is one of the important pillars of financial management in the commercial banking sector, which enhances its financial position through financing its various investments, which is one of the pillars of the successful economy of the commercial banking sector. in which country. The contents of the research variables, which were represented by the independent variable, financing structure, the dependent variable, and investment decisions in commercial banks, which the researcher tried to address, as the research began with a basic variable that depends on diagnosing the impact of the financin

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

Research Summary :

         Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, his family and all his companions, then after:

     This is brief research that contained between its two covers one of the jurisprudence rules derived from Islamic Sharia that guarantees the right of others, in case of forcing to do the prohibited act, and it is a restriction of the rule: “Necessities allow prohibitions” and “Hardship brings facilitation” and support for the rule: “Necessities are valued.” It is an origin in alleviating the taxpayer definitely , and the study has briefly shown some of the jurisprudential appli

Background: This in vitro study was carried out to evaluate the effects of various veneering dentin ceramic thicknesses and repeated firings on the color of lithium disilicate glass-ceramic (IPS e.max Press) and zirconium-oxide (IPS ZirCAD) all-ceramic systems, measured by clinical spectrophotometers (Easyshade Advance 4.0) . Materials and methods: The 72specimens cube-shaped have the dimension of about 11 mm in width, 14 mm in length, 1mm in thickness, these cores divided into 3 groups according to the type of material each group have (24)core specimens. Each group had been divided into three sub-groups (each having 8 specimens) according to veneering with dentin ceramic thicknesses: as 0.5, 1, or 2 mm (n=8). IPS e.max press and ZirCAD c

Background: this study aimed to evaluate the effect of addition of hydroxyapatite micro filler in three concentrations (5%, 10%, 15%) on surface roughness, impact strength, flexural strength and hardness. Material and methods: One hundred sixty acrylic samples were used in this study,40 samples were used for each test(impact strength ,flexural strength ,hardness and surface roughness).The test group divided into four subgroups(n=10) for controlgroup,5%,10% ,15%H,A.concentration addition groups .Impact testing device, flexural strength testing device, shore hardness tester and profilometer device were used to measure the four tests examined in this study. Results: the results showed a significant increase in impact strength, hardness in all

This study was conducted at the field of poultry-Abu Gharib/department of Animal Production/college of agricultural engineering Sciences-university of Baghdad, during the period from 12/10/2019 to 24/11/2019 duration (42 days), to demonstrate the effect of adding different levels of Allicin to broiler diet on Glutathione level in blood and histological of thymus gland, total of 225 Ross 308 chicks was used. Birds were randomly distributed into five treatment groups which were: First treatment T1: without additives to diet (control), other treatments T2, T3, T4, T5 was added Allicin at a rate of (800,600,400,200 mg/Kg diet) respectively, and Allicin was added from first day until the end of the experiment for all addition treatments, results

      Spray pyrolysis technique was subjected to synthesized (SnO₂)_1-x (TiO₂: CuO) _x Thin films on different substrates like glass and single crystal silicon using. The structure of the deposited films was studied using x-ray diffraction. A more pronounced diffraction peaks of SnO₂ while no peaks of (CuO , TiO₂ ) phase appear in the X-ray profiles by increasing of the content of (TiO₂ , CuO) in the sprayed films. Mixing concentration (TiO₂ , CuO) influences on the size of the crystallites of the SnO₂ films ,the size of crystallites of the spray paralyzed oxide films change in regular manner by increasing of (TiO