The research has focused on accounting for marketing risks faced by banks because they are exposed to a high level of risk as a result of their great utilization of financial instruments, which may make them liable to insolvency or bankruptcy and collapse, and accordingly to major economic crises. Therefore, banks are required to manage (reduce) risks so as to prevent them. As Iraqi banks don't manage these risks according to modern methodology of using derivatives, as well as lack of both the standard accounting system for banks and the Iraqi accounting criterion (standard) No. 10 to an obvious methodology for these risks identification, classification, hedging and disclosure, the researchers was prompted to concentrate on this problem to be solved. Consequently, the research aims to prepare suggested framework of financial reporting for derivatives as instruments to hedge against marketing risks according to the international accounting standards, and its application in Bank of Baghdad.
The caliphs of Tukalti Able III (Tiglath-pileser) sustained their extension and enclosure strategy whom they were highly talented with outstanding potentialities. They performed their political plan of extinguishingthe ambitions of the upper class and the internal uprisings. The Assyrian Kingdom, in the eighth century BC reached to the highest degree of expansion that no other ancient Iraqi kingdom had reached It dominated the whole near eastbut it did not have absolute command due to the subsequent uprisings that out bursted in the regions attached to the kingdom near the borders.
In his study, the researcher highlighted the most important methods of authorship in the fundamentals of jurisprudence and speech. Fundamentalist rules and extraction and access method; they also distinct from each other that each has special divisions of the subjects of jurisprudence.
اعتمدت الدراسة على (65) نصاً ذات مضامين اقتصادية، تم اختيارها من المتحف العراقي من المجموعة ماتعرف بالمصادرة، ومن خلال دراسة النصوص ومقارنتها مع نصوص منشورة من سلالة أور الثالثة تبين أنها تعود الى العصر نفسه استناداً الى الصيغ التاريخية الواردة فيها، اذ ذكرت سنوات حكم اَخر ثلاثة ملوك هم أمارسين وشوسين وأبي سين، كما أمكن من خلال الدراسة أيضاً وأستناداً الى أسماء الاشهر وأسماء الاشخاص الواردة فيها تحديد عائديت
... Show MoreToxoplasmosis is a parasitic infection that triggers immune cells to produce cytokines and inflammatory mediators that are responsible for abnormal or aborted immune responses. This study highlights the evaluation of the Dectin-1 receptor and cytokine IL-37 in the serum of 80 patients who had miscarried in the first trimester and were infected with toxoplasmosis, as well as 40 pregnant women in the first trimester who had a successful pregnancy (control groups). The serum was first screened for the T. gondii IgM and IgG antibodies by an enzyme-linked immunosorbent assay (ELISA) and then the serum levels of IL-37 and Dectin-1 were determined. The results showed that the serum level of Dectin-1 was significantly increased in anti-
... Show Moreيتضمن ھذا البحث تحضير وتشخيص بعض المعقدات الفلزية التي تحوي على ليكاندات مختلطة ل (Amoxicillin)( Axn (و(Picoline-٣) (Pic-٣ (وقد تم دراسة ھذه المعقدات بالطرائق الطيفية (اIشعة تحت الحمراء و اIشعة المرئية –فوق البنفسجية والتوصيلية الموIرية والحساسية المغناطيسية ، ومن نتائج ھذه الدراسات التشخيصية امكن اعطاء الصيغة المقترحة العامة لھذه المعقدات و كاIتي
In this research, the effect of adding two different types of reinforcing particles was investigated, which included: nano-zirconia (nano-ZrO2) particles and micro-lignin particles that were added with different volume fractions of 0.5%, 1%, 1.5% and 2% on the mechanical properties of polymer composite materials. They were prepared in this research, as a complete prosthesis and partial denture base materials was prepared, by using cold cure poly methyl methacrylate (PMMA) resin matrix. The composite specimens in this research consist of two groups according to the types of reinforced particles, were prepared by using casting methods, type (Hand Lay-Up) method. The first group consists of PMMA resin reinforced by (nano-ZrO
... Show MoreThis paper presents a sight about the chemical structure deformation of poly (ethylene-co-vinyl acetate) (EVA) samples according to the change ratio of rate constant values. Spectroscopy kinetics fluorescence curves are fitted for two characteristic wavelength domains of fluorescent intensities. The short wavelengths (320-400 nm) domain show spectra overlapping, while at long wavelengths (400-800 nm) domain spectra are arranged in regular for each specific accelerated aging time. The ratio of kinetics rate constant at long wavelengths to kinetics rate constant of short wavelengths is the criterion of the degree chemical structure deformation. Molar extrin
... Show MoreIn this study, pure SnO2 Nanoparticles doped with Cu were synthesized by a chemical precipitation method. Using SnCl2.2H2O, CuCl2.2H2O as raw materials, the materials were annealed at 550°C for 3 hours in order to improve crystallization. The XRD results showed that the samples crystallized in the tetragonal rutile type SnO2 stage. As the average SnO2 crystal size is pure 9nm and varies with the change of Cu doping (0.5%, 1%, 1.5%, 2%, 2.5%, 3%),( 8.35, 8.36, 8.67, 9 ,7, 8.86)nm respectively an increase in crystal size to 2.5% decreases at this rate and that the crystal of SnO2 does not change with the introduction of Cu, and S
... Show MoreNews are considered the most press arts that supply the target audiences with daily information and events happened inside and outside society since it is formed by depending on its resources which have a deep relation with formal corporations to gain their satisfaction in order to support their authority and spreading their domination by using mass media in editing their viewpoints and achieving wide acceptance among public opinion. In the field of technological development and changing in the fields of politics, society, culture, economics etc. inside Iraqi society and democratic transition help to convert news agenda from independent variation to a fellow variation while in the past the variation of mass media was the independent one
... Show MoreThe purpose of this research is to identify the youth issues in Talk Shows in the Iraqi satellite channels via monitoring a sample of episodes of the Talk Shows episodes which are concerned and analyzed the youth issues in the Iraqi satellite channels, namely, «Hala Shabab Program» at Al-Iraqia satellite Channel and «Shabab wa Banat Program» at Al-Sumaria satellite Channel by recording and re-watching them again. This research is classified as one of descriptive researches. The survey method was adopted in this study.
For this purpose, the researcher prepared an analysis form. The researcher de
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