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

Motives: Baghdad is the capital city and an important political, administrative, social, cultural and economic centre of Iraq. Baghdad’s growth and development has been significantly influenced by efforts to accommodate various needs of its steadily growing population. Uncontrolled population and urban growth have exerted negative effects in numerous dimensions, including environmental sustainability because urban expansion occurred in green spaces within the city and the surrounding areas.Aim: The aim of this study was to examine the planning solutions in Baghdad’s green areas in the past and at present, and to identify the key changes in the city’s green areas, including changes in the ratio of green urban spaces to the tota

Abstract

The decision maker needs to understand the strategic environment to be addressed through different means and methods. It is obvious that there is a difference between the three strategic environments (conflict environment, peace environment, post- peace environment) in terms of inputs and strategies to deal with each one of them. There is an urgent need to understand each pattern separately, analyze its inputs, and identify the factors and variables that affect the continuity of this situation (conflict, peace, post-peace). It is not appropriate to identify treatment without diagnosis of the condition, so it is very important to understand the type of strategic environment to be dealt with it.

Schiff base derived from PVA and Erythroascorbic acid derivative (pentulosono-ɣ-lactone-2, 3-enedianisoate) was synthesized and characterized by Thin Layer Chromatography (TLC) and FTIR spectra, aldehyde was also characterized by (U.V-Vis), 1HNMR, 13CNMR and mass spectra. The inhibitory effect of prepared polymer on the activity of human serum Cholinesrerase has been studied in vitro. The polymer showed a remarkable activity at low concentration (4.5*10-3 – 4.5*10-8 M).

    A field study aimed at identifying the degree of satisfaction of secondary school principals with regard to the role of universities and their obstacles in developing their administrative skills. It adopted the descriptive analytical approach. The research community consisted of (249) male and female principals in the schools of Baghdad (Al-Rusafa and Karkh), and the research sample was chosen by the simple random stratified method at a percentage of (40%) of the research community, and the number of the sample was (100) male and female principals. A questionnaire consisting of (40) items distributed between two domains was developed. Its validity and reliability were confirmed. The researcher used the (SPS

    The mix promotion important to any organization in general, has been selected promotional mix tools in this research to identify the role in maximizing the Organization of sales growth business, which included the research problem several fundamental questions about the role of each promotional tool of advertising, public relations and personal selling and sales promotion direct marketing within the promotional mix in the promotion of business sales organization. The research aims to provide theoretical and field organizations surveyed about the role played by the mix promo in sales growth, and  importance of research on the identification of more than promotional tools impact on sales gr

School administration has an effective role in stimulating academic achievement, as it is the ideal regulation and activation of material and human power to achieve the goals of the educational process. This role has axes in the form of interests, aids, and specific procedures exercised by the school administration in improving the educational process, and assisting researchers in achieving the highest levels of academic achievement. This activation is achieved through stages of planning, organizing, coordinating, and evaluating.

To achieve the aims of this research, the researcher pursued the descriptive analytical approach, which is considered one of the most appropriate approaches to the nature of this type of research. The qu

  The research aims to reveal the role of financial analysis in rationalizing the investor decision on the Iraqi stock Exchange market, by studying the relationship and impact techniques and methods of financial analysis on the decisions of investors in the market. The most important techniques and methods discussed in this study were: analysis (financial ratios analysis, comparison of financial statements analysis, cash flow statement analysis) for companies listed in the Iraqi stock Exchange market. The researcher adopted the analytical descriptive method which depends on the collection of data on the phenomenon and its interpretation. The questionnaire wa

The development of the world, and in light of the intensity of competition highlighted the need to research and create a sustainable competitive advantage is sustained from an internal source in the company earned by the scarcity and difficulty of imitation by competitors, and this source is green innovation. In order to achieve the objective of the research, which is the diagnosis and analysis of the relationship between green innovation (in products, processes) and sustainable competitive advantage in the group of companies Kronji, was developed a default model of the research reflects the nature of the relationship and influence among its variables, the research adopted the questionnaire as a key tool for collecting data and i