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 research problem lies in the ambiguity of the usage of propaganda contents by two main media outlets (the Russian RT and American Alhurra) in their news coverage of the Syrian crisis through their websites and the methods used by them to convince users taking into account the mutual propaganda conflict between the United States and Russia in the war against Syria. The objectives of the research can be represented by the following: investigating the contents of American and Russian electronic propaganda towards Syrian crisis.
• Identifying the contents that received most of the coverage in the Syrian crisis by the two news outlets.
• Identifying the terms and phrases that have been most used by the websites of RT and Alhurr

Surgical site infections are the second most common type of adverse events occurring in hospitalized patients. Surgical antibiotic prophylaxis refers to the use of preoperative and postoperative antibiotics to decrease the incidence of postoperative wound infections. The objective of this study was to evaluate the antibiotic administration pattern for surgical antibiotic prophylaxis and the adherence to American Society of Health-System Pharmacists surgical antibiotic prophylaxis guideline in Medical City Teaching Hospitals/Baghdad. The medical records of one hundred patients who underwent elective surgical procedures were reviewed. Adherence to the recommendations of American society of health‑system pharmacists guideline was ass

God Almighty put in his great book secrets that do not end, and wonders that do not expire, for he is the one from which the scholars are not satisfied, and he does not create due to the multitude of response, and it is the comprehensive and inhibitory book that God conceals to the worlds, and he challenged the two heavyweights to come up with something like it.

At all times, issues arise in the Noble Qur’an that fit the needs of the people of that time and their culture, for it is an eternal book, characterized by the ability to give, extend and respond to addressing the problems of the age and its variables, when the Arabs had little luck at the time of the message’s descent from the scientific culture, and their proficienc

This research tries to reveal how to manage and control the competitive edge for business by building managerial skills in various organizational levels. Our research aims at finding out the nature of various technical, human and in tellectual skills of a new president whose superiority is his competitive ness in the application field at general company for construe tioual  industriesand testing the surveyed minor and major changes through a questionnaire to collect information from officials. The sample was composed of (45) director. The data was analyzed  using some methods and statistical programs. The most prominent of these is (SPSS) that was used to extract the arithmetic mean, standard deviation, correlation coefficient

In the 20th century, the concept of "sarcasm" has relatively prevailed, and in this sense, it is a method in the art of conversation that wants to keep the question about the intended meaning, that is, "saying something and suggesting its opposite."
There are other concepts that indicate that sarcasm is saying something in a way that provokes the recipient of the statement an infinite number of different interpretations, with multiple readers of different interpretations. While the philosophy of irony stands by the standards of things, exaggeration or minimization, this manipulation takes place within the enjoyment. However, it's a method to present sharp criticism in an atmosphere of criticism that differs from generation to gener

God is the source of every grace in which man lives and enjoys, and there is no one in the world told himself that created and destined and ridiculed and found out of nothing God Almighty alone.
The grace is an affliction from God Almighty, when God Almighty blesses his servant with money or children and others, the slave thinks the acceptance of God Almighty, but may be a source of affliction and scrutiny.

The summary of this study is to identify the relation ship between exposuing of the
public to foreign satellites and the degree of cultural of Iraqi public . the danger Iraqi public
exposure to foreign satellite specially some groups of the public are still own limited culture
and ideology without enough conscious to attitude of society . such people cun easily be
controlled by satellites , because these satellites may be the only cultural source for them
which may badly affect their behaviour . This study also aims to identify the level of Iraqi
people exposure to foreign satellites and the types and motivations of that exposure , then to
realize the relationship between exposing to foreign satellites and the cultur

Singing has significant importance being a major basis for the expressive and cultural production of the societies and a real companion that reflects their artistic career and is strongly connected to the reality of the peoples and the production of the individuals, who are geniuses of arts and culture.
Rural singing represents one of the most well-known artistic singing styles in Iraq, which truly embodied the Iraqi national identity. However, it remained confined to the countryside and did not spread due to the lack of mass media and the recording technologies at that time. It has been pure virgin singing art. The theoretical framework is divided into three axes:

• The Iraqi singing heritage in the twentieth century, a hi