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

Pathological blood clot in blood vessels, which often leads to cardiovascular diseases, are one of the most common causes of death in humans. Therefore, enzymatic therapy to degrade blood clots is vital. To achieve this goal, bromelain was immobilized and used for the biodegradation of blood clots. Bromelain was extracted from the pineapple fruit pulp (Ananas comosus) and purified by ion exchange chromatography after precipitation with ammonium sulphate (0-80 %), resulting in a yield of 70%, purification fold of 1.42, and a specific activity of 1175 U/mg. Bromelain was covalently immobilized on functionalized multi-walled carbon nanotubes (MWCNT), with an enzyme loading of 71.35%. The results of the characterization of free and immobilized

Background: Large amounts of oily wastewater and its derivatives are discharged annually from several industries to the environment. Objective: The present study aims to investigate the ability to remove oil content and turbidity from real oily wastewater discharged from the wet oil's unit (West Qurna 1-Crude Oil Location/ Basra-Iraq) by using an innovated electrocoagulation reactor containing concentric aluminum tubes in a monopolar mode. Methods: The influences of the operational variables (current density (1.77-7.07 mA/cm2) and electrolysis time (10-40 min)) were studied using response surface methodology (RSM) and Minitab-17 statistical program. The agitation speed was taken as 200 rpm. Energy and electrodes consumption had been studi

The research is summarized in the construction of a mathematical model using the most common methods in the science of Operations Research, which are the models of transportation and linear programming to find the best solution to the problem of the high cost of hajj in Iraq, and this is done by reaching the optimum number of pilgrims traveling through both land ports and the number Ideal for passengers traveling through airports by Iraqi Airways, instead of relying on the personal experience of the decision-maker in Hajj and Umrah Authority by identifying the best port for pilgrim's travel, which can tolerate right or wrong, has been based on scientific methods of Operations Research, the researcher built two mathematical models

The agricultural sector suffers from many risks and natural disasters, such as droughts and heavy rains that cause floods, as well as hail and agricultural pests, etc., that threaten agricultural activity and reduce it, which leads to the failure of farmers and peasants for fear of being subjected to continuous losses. Nevertheless, we notice almost complete reluctance to move towards agricultural insurance, due to the dependence of farmers on the government, which adopts the principle of compensation instead of agricultural insurance when natural disasters happen despite the difficulties and financial hardship as well as the suspicion of corruption that haunt the compensation process and this represents the most important problem for resea

Silver nanoparticles synthesized by different species

The manuscript should contain an abstract. The abstract should be self-contained and citation-free and should not exceed 200 words. The abstract should state the purpose, approach, results and conclusions of the work.  The author should assume that the reader has some knowledge of the subject but has not read the paper. Thus, the abstract should be intelligible and complete in it-self (no numerical references); it should not cite figures, tables, or sections of the paper. The abstract should be written using third person instead of first perso The fast microwave assisted pyrolysis (FMWAP) of water hyacinth (WH) for biochar production is investigated. Taguchi’s method was used to optimize FMWAP parameters. The effects of microwave

In this research, Haar wavelets method has been utilized to approximate a numerical solution for Linear state space systems. The solution technique is used Haar wavelet functions and Haar wavelet operational matrix with the operation to transform the state space system into a system of linear algebraic equations which can be resolved by MATLAB over an interval from 0 to . The exactness of the state variables can be enhanced by increasing the Haar wavelet resolution. The method has been applied for different examples and the simulation results have been illustrated in graphics and compared with the exact solution.