The research has  focused on accounting for marketing risks faced by banks because they are exposed to a high level of risk as a result of their great utilization of financial instruments, which may make them liable to insolvency or bankruptcy and collapse, and accordingly to major economic crises. Therefore, banks are required to manage (reduce) risks so as to prevent them. As Iraqi banks don^'t manage these risks according to modern methodology of using derivatives, as well as lack of both the standard accounting system for banks and the Iraqi accounting criterion (standard) No. 10 to an obvious methodology for these risks identification, classification, hedging and disclosure, the researchers was prompted to concentrate

In this work, functionally graded materials were synthesized by centrifugal technique at different
volume fractions 0.5, 1, 1.5, and 2% Vf with a rotation speed of 1200 rpm and a constant rotation time, T
= 6 min . The mechanical properties were characterized to study the graded and non-graded nanocomposites
and the pure epoxy material. The mechanical tests showed that graded and non-graded added alumina
(Al2O3) nanoparticles enhanced the effect more than pure epoxy. The maximum difference in impact strength
occurred at (FGM), which was loaded from the rich side of the nano-alumina where the maximum value was
at 1% Vf by 133.33% of the sample epoxy side. The flexural strength and Young modulus of the fu

Augmented reality technology is a modern technique used in all fields, including: medicine, engineering and education, and has received attention from officials in the educational process at present; The focus of this research is on the degree of use of augmented reality among field experience students in the project's optimal investment program for teaching staff and their difficulties, applied to a sample of 75 students, through a questionnaire prepared by the researcher as a tool to determine the degree of use, as well as difficulties. The researcher addressed the subject through two main axes to determine the degree of use, as well as the difficulties preventing teachers and learners from using this technique. The results of the rese

تتطلب كرة القدم الحديثة تطوير الصفات البدنية والمهارية للوصول باللاعب إلى لمستويات العليا، ولما كانت هذه الصفات مرتبطة مع بعضها البعض، فانها تتطلب ان يتم تطويرها معا في نفس الوقت دون تنمية كل صفة على حده، وإن توافر الحد الأدنى من الصفات البدنية كمتطلبات أساسية للأداء المهاري يعتبر الهدف الأساسي للتخطيط لأي برنامج تدريبي، وإن الصفات البدنية لها مفهوم شاسع وواسع الاستعمال في مجال البحوث الرياضية، وقد أعطيت ع

Growing interest in the subject of corporate governance after the repercussions of financial collapses of some of the leaders of American companies and European, and the consequent crisis of confidence in global financial lists of companies due to weak accounting disclosure and transparency, was quick from many countries and international organizations to adopt the concept in an attempt to improve the situation of companies and promote transparency and prevent further financial crises in the future. Based on this background, the present study aims to shed light on the concept of exercising the powers of governance that has become invitations for adoption in Iraq of great importance, given the increasing role of corporations both restrict

As we know the transportation studies regarded as one of a very
important and difficult studies and one of its difficulties created from the
process of data updating therefore the researcher well facing many difficulties
to balancing between the old data on collecting new data.
The research present an opinion which is summarized by: can we use
the old data after we updated and used it as alternatives? Or the researcher
must collect new data to complete their research which indicate to the present
situation and some times they cant complete their studies because of the
security, economic, temporally difficulties.
The research used two kinds of data, the old data which belong to the
period (1998) and new data

تعد أساليب وطرائق تدريس المواد الدراسية العلمية من المجالات المهمة التي تساعد في تحويل المجرد إلى ثوابت في الذهن وترفع مستوى خبرات كل من المعلم والمتعلم على حد سواء إضافة إلى إنها جزء لا يتجزأ من العملية التربوية ومن الركائز المهمة التي تقوم عليها المناهج الدراسية لأنها تساعد الطلبة على اكتساب مهارات ومعلومات وتكوين اتجاهات وميول تخدم أهداف تدريس المادة وبما أن مادة الكيمياء الكمية هي إحدى المواد الدراسية

This study is concerned with the comparison of the results of some tests of passing and dribbling of the basketball of tow different years between teams of chosen young players in Baghdad. Calculative methods were used namely (Arithmetic mean, Value digression and T.test for incompatible specimens). After careful calculative treatments, it has been that there were abstract or no abstract differences in the find results of chestpass, highdribble and cross-over dribble. The clubs were: (Al-Khark, Air defence, Police and Al-Adamiyah) each one separate from the other for the year (2000-2001). After all that many findings were reached such as the lack of objective valuation (periodical tests) between one sport season and the other. In the light

In this paper, Nordhaus-Gaddum type relations on open support independence number of some derived graphs of path related graphs under addition and multiplication are studied.

Laser etching may be an alternative to acid etching of enamel and dentin. Several characteristics of irradiated dental hard tissues have been considered advantageous, microscopically rough surfaces without demineralization, open dentinal tubules without smear layer production and dentin surface sterilization. The aim of this study is to determine and compare histology the microleakage in class V cavity restored with a light cured composite after conditioning the samples(tooth surface) with 1-acid etching, 2-Q-switched Nd:YAG Laser etching and finally 3- acid and laser etching. Materials and methods: Twenty four non carious human extracted teeth were used in this study. The samples were equally grouped into four groups of six teeth each.