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

Background: Glass ionomers have good biocompatibility and the ability to adhere to both enamel and dentin. However, they have certain demerits, mainly low tensile and compressive strengths. Therefore, this study was done to assess consistency and compressive strength of glass ionomer reinforced by different amount of hydroxyapatite. Materials and Methods: In this study hydroxyapatite materials were added to glass ionomer cement at different ratios, 10%, 15%, 20%, 25% and 30% (by weight). The standard consistency test described in America dental association (ADA) specification No. 8 was used, so that all new base materials could be conveniently mixed and the results would be of comparable value and the compressive strength test described by

ABSTRACTBackground : Acne vulgaris is a
common skin disease, affecting more than 85% of
adolescents and often continuing into adulthood.
People between 11 and 30 years of age and up to
5% of older adults. For most patients acne remains
a nuisance with occasional flares of unsightly
comedones, pustules and nodules. For other less
fortunate persons, the sever inflammatory response
to Propionibacterium acnes (P.acnes) results in
permanent
Methods: Disfiguring scars. (1, 2) Stigmata of sever
acne cane lead to social ostracism, withdrawal
from society and severe psychologic
depression (1-4).
Result Pathogenesis of acne Traditionally, acne
has been thought of as a multifactorial disease of
the fo

Background: Depression, a state of low mood and aversion to activity, can affect people's thoughts, behavior, tendencies, feelings, and sense of well-being. It can either be short-term or long-term, depending on the severity of the person's condition. Risk factors include personal or family history of depression, major life changes, trauma, stress, certain physical illnesses, and medications.

Objective: This study investigates the prevalence of depression among medical students at the University of Baghdad, college of medicine in Iraq, and the association between some variables and depression.

Subjects and Methods: A cross-sectional study design with a convenience sampling method was conducted.

Assessment of Salivary Macrophage Inflammatory Protein-1 Alpha Level in Different Stages of Periodontitis, Riyam Muthanna Muhammed*, Hadeel Mazin Akram

The geophysical testing is increasingly being employed in many geotechnical applications. It is preferred in monitoring the mechanical characteristics of the ground because of its economy, not time consuming and non-destructive nature. Seismic wave test is one of the geophysical methods which showed a potential in observing the general behaviour of the reinforced soil with stone columns. Findings in most cases showed that the seismic wave measurements was integrated with or compared to the conventional tests such as standard penetration test or cone penetration test. There was a noticeable success in identifying the enhancement achieved to the ground upon the strengthening with the column, specifically when the associated surveys can produc

Artificial Neural Network (ANN) model's application is widely increased for wastewater treatment plant (WWTP) variables prediction and forecasting which can enable the operators to take appropriate action and maintaining the norms. It is much easier modeling tool for dealing with complex nature WWTP modeling comparing with other traditional mathematical models. ANN technique significance has been considered at present study for the prediction of sequencing batch reactor (SBR) performance based on effluent's (BOD5/COD) ratio after collecting the required historical daily SBR data for two years operation (2015-2016) from Baghdad Mayoralty and Al-Rustamiya WWTP office, Iraq. The prediction was gotten by the application of a feed-forwa

Examining and comparing the image quality of degenerative cervical spine diseases through the application of three MRI sequences; the Two-Dimension T2 Weighed Turbo Spin Echo (2D T2W TSE), the Three-Dimension T2 Weighted Turbo Spin Echo (3D T2W TSE), and the T2 Turbo Field Echo (T2_TFE). Thirty-three patients who were diagnosed as having degenerative cervical spine diseases were involved in this study. Their age range was 40-60 years old. The images were produced via a 1.5 Tesla MRI device using (2D T2W TSE, 3D T2W TSE, and T2_TFE) sequences in the sagittal plane. The image quality was examined by objective and subjective assessments. The MRI image characteristics of the cervical spines (C4-C5, C5-C6, C6-C7) showed significant difference