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

Water pollution is one of the global challenges that the society must address in the 21^st century aiming to improve the water quality, reduce human pollutants and ecosystem health impacts. In phytotoxicity test, the plant of Iresine herbstii was exposed to remove nickel from simulated wastewater using two different ratios (mass of plant to the mass of nickel) (,R_p/Ni) for 21 days with sub-surface batch system. During the exposure period, the removal of Ni concentrations (2, 5 and 10 mg/L) for two mass ratio (2,800 and 34,000) were (83.6%, 77.2%, 78.0%) and (86.8%, 97% and 95.6%), respectively. final result of the rate was found that the highest removal occurred, 97%, at a mass ratio of 34,000 and

The consumption of fresh fruits has increased nowadays due to the lifestyle of the consumers. Maintaining the quality and nutritional value of cut fruits during storage is difficult compared to whole fruits. Deterioration of internal and external quality usually occurs in freshly harvested fruits. It is necessary to use different techniques to maintain the quality and increase the shelf life of the freshly cut product. This research studied the effect of treating apple slices with cold plasma once and with filtered water again on quality characteristics (hardness, moisture content, sugar content, carbohydrate content, and color) after being stored for five days. The best treatment was determined using two different pressures of the plasma j

The importance of this research has been to rationalize the cost of producing maize seeds through the followers of modern techniques and methods in agricultural activities such as genetic engineering for the purpose of increasing production efficiency of maize seeds as well as the importance of calculating seed cost rationalization through the ABC system and thus rationalizing government spending. The research is based on a single hypothesis that the use of genetic engineering on corn seeds works to:increase production efficiency of seeds and savings in agricultural inputs, calculation of rationalization through the cost system on the basis of activity ABC The research reached a number of conclus

The problem of water scarcity is becoming common in many parts of the world, to overcome part of this problem proper management of water and an efficient irrigation system are needed.  Irrigation with a buried vertical ceramic pipe is known as a very effective in the management of irrigation water.  The two- dimensional transient flow of water from a buried vertical ceramic pipe through homogenous porous media is simulated numerically using the HYDRUS/2D software.  Different values of pipe lengths and hydraulic conductivity were selected.  In addition, different values of initial volumetric soil water content were assumed in this simulation as initial conditions.  Different value

Two samples of (Ag NPs-zeolite) nanocomposite thin films have been prepared by easy hydrothermal method for 4 hours and 8 hours inside the hydrothermal autoclave at temperatures of 100°C. The two samples were used in a photoelectrochemical cell as a photocatalyst inside a cell consisting of three electrodes: the working electrode photoanode (AgNPs-zeolite), platinum as a cathode electrode, and Ag/AgCl as a reference electrode, to study the performance of AgNPs-zeolite under dark current and 473 nm laser light for water splitting. The results show the high performance of an eight-hour sample with high crystallinity compared with a four-hour sample as a reliable photocatalyst to generate hydrogen for renewable energies.

Background: Saliva is a specific bio-fluid with important biomarkers. Analyzing any alternation in these markers could give valuable information, in relation to oral health status parameters. The aim of this study was to investigate the level of α -amylase in unstimulated whole saliva of healthy, primary school children in relation to some oral health parameters. Materials and Methods: A questionnaires consisted of demography and medical histories of participants were filled by children families. Saliva samples were collected for 5- minutes between 9:00 -11:00 AM from 114 healthy students aged 6-13 years, divided into four age groups. Flow- rate, Plaque and Gingival Index were assessed and dentition status was investigated by DMFT/dmft

In this work, thermodynamic efficiency of individual cell and stack of cells (two cells) has been computed by studying the variation of voltage produced during an operation time of 30 min as a result of the affected parameters:- stoichiometric feed ratio, flow field design on single cell and feed distribution on stack of cells. The experiments were carried out by using two cells, one with serpentine flow field and the other with spiral flow field. These cells were fed with hydrogen and oxygen at low volumetric flow rates from 1 to 2 ml/sec and stoichiometric ratios of fuel (H₂) to oxidant (O₂) as 1:2, 1:1 and 2:1 respectively. The results showed that