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

This paper is submitted as anew approach to simulate manufacturing control & planning system to define the problem of designing control system on the needs for materials.

Production planning & control is a total and complex operation, resides in the essence of manufacturing companies operations. The successful process of production planning and control systems is critical for the staying of manufacturing organizations in markets leading to the increasing consumer competition and which dominate most of manufacturing sectors because of the market oriented economy , thus , what has happened previously , that the companies possessed a great inventory of crude material, components, and groupings and they use in flexible techni

Pomegranate peels were used to remove zinc, chromium and nickel from industrial wastewater. Three forms of these peels (fresh, dried small pieces and powder) were tested under some environmental factors such as pH, temperature and contact time.
The obtained results showed that these peels are capable of removing zinc, chromium and nickel ions at significant capacities. The powder of the peels had the highest capability in bioremoving all zinc, chromium and nickel ions while dried peels had the lowest capacity again for all metals under test. However, the highest capacities were found in a sequence of chromium, nickel and zinc. Furthermore, all these data were significantly (LSD peel forms = 2.761 mg/l, LSD metal ions = 1.756 mg/l) var

The current study was designed to remove Lead, Copper and Zinc from industrial wastewater using Lettuce leaves (Lactuca sativa) within three forms (fresh, dried and powdered) under some environmental factors such as pH, temperature and contact time. Current data show that Lettuce leaves are capable of removing Lead, Copper and Zinc ions at significant capacity. Furthermore, the powder of Lettuce leaves had highest capability in removing all metal ions. The highest capacity was for Lead then Copper and finally Zinc. However, some examined factors were found to have significant impacts upon bioremoval capacity of studied ions, where best biosorption capacity was found at pH 4, at temperature 50º C and contact time of 1 hour.

The banking sector is a cornerstone of the national economy because of its large role of economic development of a country, which requires the advancement of this vital sector and interest in all the accompanying changes to him in order to survive and grow and continue Accordingly dealt Find reversal (organizational culture, on the quality of banking service ) sought search to achieve a number of cognitive and practical goals by selecting (10), especially among the working banks in Iraq Iraqi banks and the period is the surveyed period (2005-2014) embodied the research problem in the dialectical relationship between the (organizational culture) and its impacts on banking service quality.

Through a set of

Quality control charts are limited to controlling one characteristic of a production process, and it needs a large amount of data to determine control limits to control the process. Another limitation of the traditional control chart is that it doesn’t deal with the vague data environment. The fuzzy control charts work with the uncertainty that exists in the data. Also, the fuzzy control charts investigate the random variations found between the samples. In modern industries, productivity is often of different designs and a small volume that depends on the market need for demand (short-run production) implemented in the same type of machines to the production units. In such cases, it is difficult to determine the contr

Background: Acrylic resin polymer s used in prosthodontic treatment as a denture base material for several decades. Separation and debonding of artificial teeth from denture bases present a laboratory and clinical problem affect patient and dentist. The aim of this study is to evaluate the effect of oxygen plasma and argon plasma treatment of acrylic teeth and thermocycling on bonding strength to hot cured acrylic resin denture base material. Materials and Methods: Sixty denture teeth (right maxillary central incisor) are selected. The denture teeth are waxed onto the beveled surface of rectangular wax block according to Japanese standard for artificial teeth. The control group consisted of 20 denture teeth specimen without any treatment.

This research investigates the importance of social accounting and the auditor’s report. It basically checks if there is an impact of social accounting on the auditor’s report at the availability the INTOSAI standards No. (1700 and 1706). The study recruited 105 employees of the Federal Financial Supervision Office in Iraq. Data were collected using questionnaire. The questionnaire validity and reliability were checked to assure the truthfulness of the findings. The study found a positive correlation and a statistically significant effect between the accounting for social responsibility and the auditor’s report. It is necessarily recommended for the auditor and the bodies working in the Board of Supreme Audit to ensure the inclusio

The organization uses many techniques and methods to ensure that they will succeed and adapted with velocity change in the internal and external environment by decision taking, especially strategic decisions.

Strategic decisions are very important for organization success because it can predict the future and deal with uncertainty, in this circumstances they need accurate and comprehensive information to make effective strategic decision.

To achieve that purpose it must owned successful Strategic Information System ( SIS ) and determined the critical success factors for this system ,which can assisted the worker to focus on the important activities to develop it.

The Research topic seeks to analyze the "political risk and its component Terrorism Index," which consists of five indicators index, a number of terrorist operations, and the number of dead and wounded, and the size of the physical losses, based search sub-index analysis of material losses for the index terrorism and its impact on the indicators listed on the Iraq Stock Exchange Finance. As for the practical side, it has been use style gradient unrestricted and link the sample represented by ten banks listed on the Iraq Stock Exchange. was Statement the correlation and interaction of variables of the studySearch results produced that the volume of material losses is the most important indicator in the influential force and it explain a v