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

Establishing sustainable cities and residential neighborhoods requires the development of new planning strategies, as adopting sustainable planning strategies when planning urban land uses for residential neighborhoods is necessary due to the large number of urban land use problems that have emerged during urbanization. The most prominent modern concept concerned with the land was the concept of sustainability, as sustainable planning aspires to link knowledge with sustainability through measures to achieve it. Therefore, sustainable planning works to apply the principles of sustainability in planning.

And in view of the circumstances that our country went through, which negatively affected various sectors and aspects of life, in

The aim of this research is to apply Throughput Accounting in improving the cost leadership strategy for the woven fabric department (polyester blended - polyester 150/1) in the Waist Textile and Knitting Factory. The problem of the research is that the research sample laboratory does not apply modern cost management methods represented in Throughput Accounting, as the Iraqi economic units suffer from their inability to compete in the labor market in light of the competitive environment. The Ministry of Interior improved the cost leadership strategy for the product of blended polyester and polyester fabrics 1/150. Through the research, a set of conclusions was reached, the most important of which are:  Improving the cost lea

Objective: The objectives of the present study were to evaluate the effectiveness of the instructional intervention
about medical and health knowledge of patients with diabetes mellitus type II.
Methodology: A Quasi- experimental study was carried out in National Center for Diabetes Mellitus/ Almustansria
University, started from 4th January 2012, to 1st April 2012. Non-probability (purposive sample) of (50) diabetes
mellitus type II, who visit National Center for Diabetes Mellitus/ Almustansria University. The study sample is
divided equally into (25) study and (25) control groups. The study group received the instructional intervention.
While the control not exposed to the instructional intervention. The data are coll

the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                      &

بعد الاحتجاجات التي اندلعت في ليبيا في فبراير 3122 ،استند مجلس الأمن وهيئات الأمم المتحدة الأخرى على مفهوم المسئولية عن الحماية (R2P )(لمعالجة الأوضاع الإنسانية الناجمة عن تلك الاحتجاجات. وأصدر المجلس القرار 1970والذي فرض بموجبه حزمة من العقوبات على ليبيا، ثم أصدر القرار 1973 الذي سمح بالتدخل العسكري هناك. وبعد البدء بتنفيذ الحملة العسكرية تبين أن الناتو استغل هذه القرارات لتنفيذ أجندته الخاصة وعمل على الإطاحة بالن

Throughout the ages, a number of natural and human disasters have
occurred in the Islamic world,

Abstract

The twentieth century French novel had undergo a significant change that took the form of a radical move from the traditional son who follows his father to one who no way prevalent in the classical French novel. The new son in the 2Oth century novel finds himself emotionally attached which both became a new trend and approach in novel writing.

Marcel Proust's novel which can be considered a source of inspiration for most of 2Oth century novelists is a good example of the mother supremacy which is crystal clear from the first page through its parts and chapters till the last page. In fact, Proust had written a completely different novel from the Balzacian conventions. Unlike the latter's novels, Pro

Many objective optimizations (MaOO) algorithms that intends to solve problems with many objectives (MaOP) (i.e., the problem with more than three objectives) are widely used in various areas such as industrial manufacturing, transportation, sustainability, and even in the medical sector.  Various approaches of MaOO algorithms are available and employed to handle different MaOP cases. In contrast, the performance of the MaOO algorithms assesses based on the balance between the convergence and diversity of the non-dominated solutions measured using different evaluation criteria of the quality performance indicators. Although many evaluation criteria are available, yet most of the evaluation and benchmarking of the MaOO with state-of-art a