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 newly synthesized Schiff base ligand (E)-2-((2-phenylhydrazono)methyl)naphthalen-1-ol (phenyl hydrazine derivative), is allowed to react with each of the next mineral ion: Ni2+, Cu2+, Zn2+andCd2+successfully resulting to obtain new metal complexes with different geometric shape. The formation of Schiff base complexes and also the origin Schiff base is indicated using LC-Mass that manifest the obtained molar mass, FT-IR proved the occurrence of coordination through N of azobenzene and O of OH by observing the shifting in azomethines band and appearing of M-N and N-O bands. Moreover, we can also detect by such apparatus, the presence of aquatic water molecule inside the coordination sphere. UV-Vis spectra of all resultants reveale

The study aimed to evaluating the inhibitory activity of apigenin extracted from Salvia officinalis leaves on the growth of L20B cancer cell in vitro, and through two incubation periods; 48 and 72 hours. Accordingly, eight concentrations (1.56, 3.13, 6.25, 12.5, 25.0, 50.0, 100.0 and 200.0 micromol) of apigenin and similar concentrations of vitamin C and carbon tetrachloride (CCl4) were tested. The apigenin revealed its significant inhibitory potentials against the growth of L20B cell line, especially at the low concentrations (1.56, 3.13 and 6.25 micromol) and at 72 incubation period in comparison with vitamin C and CCl4.

The objective of this study is to explain the role of credit policies in agricultural development of Iraq during the period 1979-1989 which were represented by the policy of co-operative agricultural bank the organization that responsible to finance agricultural sector for various reasons. It has been shown that there was no clear credit policy existed during the period concerned due to the differences between loans from year. The loan growth rate was low in general comparing with objectives of the agricultural development plans, a low production rates comparing with loans paid, the growth rate of average number of trees in each donum and the growth rate of livestock number was also low.In conclusion there should be a clear plan for cred

This study was conducted in the botanical garden, Department of biology, College of Science / Mustansiriyah University in spring season, where the starts from (15 February to 15 March, 2019). Under the natural environmental conditions in the greenhouse in order to evaluate the effectiveness of some plant extracts as a promoter for rooting the apical stem cutting of rosemary plants at different concentrations compared with the IBA growth regulator. Plant extracts are Parsley (Petroselinum crispum), Dill (Anethum graveolens) and date palm fruits (Phoenix dactylifera) were used with concentrations (0, 1.25, 2.5 g / l). The IBA concentration was (100 mg / L) with dipping time 24 hour for all treatments. The following measurements were taken aft

This study investigated the outcome of Alstonia boonei stem bark on liver enzymes after inducing the Wistar albino rats with carbon tetrachloride (CCl₄). This effect of plant extract was compared with silymarin – a drug commonly used for the treatment of chronic hepatocyte disorder. The plant sample was extracted with ethanol; acute toxicity study of the extract was performed on eighteen Wistar mice, while 30 rats were sacrificed for liver enzymes assay. The rats were divided into six clusters: each cluster has five rats, culster 1 served as control and was given 2 mL/kg b.w - distilled water; clusters 2 – 6 were CCl₄ induced. Cluster 2 was untreated but served as the negative control while cluster 3 wa

Suffer most of the industrial sector companies from high Kperfi magnitude of the costs of industrial indirect, lack of equitable distribution of these costs on the objectives of cost, increased competition, and the lack of proper planning in line and changes faced by the industrial sector (general) and sample (private), as well as the difficulty in re- directing efforts to improve profitability and in-depth analysis of activities, and to identify untapped resource activities, then link these activities to the final products  The research aims to apply the technology review and evaluate programs with the method (ABC) through the application stages of planning, scheduling and control and a comparison to get to the products of dev