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

The study seeks to clarify the role of International Auditing Standard No. (320) of the relative importance in determining responsibility for planning and implementing the process of auditing financial statements and expressing neutral technical opinion through the analytical procedures of the auditor, whose responsibility is to obtain appropriate and reliable audit evidence that helps the auditor to form a general conclusion about whether The financial statements were consistent with the auditor's understanding of the entity. The relative importance contributes to defining the important accounts that help to set priorities for the auditor to set the necessary analytical procedures for these accounts. One of the most important co

The study aimed to spread the culture of efficient performance between nursing staffs, which would contribute and achieve health care quality, and to clarify the role of nursing in improving the quality of high-quality health care, as well as to clarify how to reach national standards for the quality of health care in Iraq, Therefore, the study dealt with the efficiency of nursing performance as an explanatory variable, and the quality of health care as a dependent variable. The fact that the health sector is the foundation for building a healthy society free from diseases, so hospital of IBN AL-NAFIS as an institution and it's nursing teams were taken as a community for this study. The results to be objective and reflect the rea

The research was conducted in the Department of Horticulture College of Agriculture, University of Baghdad for two seasons 1999-2000 on cultivars pomegranate Salimi and narrators seedless to study the effect of growth regulators in the amount of winning and some qualities included experience 9 transactions and three replicates per treatment used experience global Dhant design sectors full randomization carried out transactions in the two datesfirst at the onset of flowering and the second after 70 m results showed superior product Salimi Rawa

ABSTRACT    

The purpose of the research is to identify the role of drinking water quality in achieving customer satisfaction in one of the formations of the Ministry of Construction, Housing and Public Municipalities (Diwaniyah Water Directorate), as they are important service organizations that have a fundamental role in serving the community. Faced many administrative challenges, as a result of the continuous and accelerating environmental changes, environmental pollution and immaturity of social awareness and social responsibility, as these contributed to and affected the quality of drinking water, Therefore, it is necessary to know the role of quality, specifically "drinking water and its effect o

The research aims to formulate a model for research on the dimensions of the Leader-member exchange theory according to the ideas and thoughts of Liden /Maslyn, Hammer and impact on job satisfaction and measure these dimensions at asiacell communications to identify the extent of convergence between theoretical dimensions share leader – member Exchange (LMX) with leadership style used in this company, we have been building scale contains two variables, independent variable Leader-member exchange theory five dimensions (effect , Loyalty, contribution, respect professional, and support) the certified job satisfaction variable dimensions (job security, The Style of management, organizational climate, appreciation, and work itself)

The useful of remote sensing techniques in Environmental Engineering and another science is to save time, Coast and efforts, also to collect more accurate information under monitoring mechanism. In this research a number of statistical models were used for determining the best relationships between each water quality parameter and the mean reflectance values generated for different channels of radiometer operate simulated to the thematic Mappar satellite image. Among these models are the regression models which enable us to as certain and utilize a relation between a variable of interest. Called a dependent variable; and one or more independent variables

Research aims (Quality and originality in scientific research from the point of view of the participants in the course (qualification of scholars of Bayt al-Hikma) To find out how satisfied the participants about the training course held by the house of wisdom (research community), To develop and maximize the capacity of researchers in the field of writing scientific research, As well as establishing frameworks and concepts and standards related to quality and authenticity scientific research, The role played by this kind of research in the service of the movement of the human journey towards progress and prosperity.

On this basis was the research community, their number was (23) common t