The role of financial derivatives on the risk of foreign currency exchange volatility in enhancing the quality of profits - a method that is prescribed in the Iraqi environment

عامر محمد سلمان

doi:10.33095/jeas.v24i104.93

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Publication Date

Tue Oct 23 2018

Journal Name

Journal Of Economics And Administrative Sciences

Volume

24

Issue Number

104

DOI

10.33095/jeas.v24i104.93

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The role of financial derivatives on the risk of foreign currency exchange volatility in enhancing the quality of profits - a method that is prescribed in the Iraqi environment

financial derivatives

foreign currency exchange

quality of profits.

عامر محمد سلمان

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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 represents a mechanism to avoid risks faced by the unit to recognize the changes in the value of a financial instrument in the same period to admitting the hedge item changes that is for, The search has recommended the following:
1. to achieve the requirements of the developments in the Iraqi environment and opening up of the Iraqi units on foreign business dealings, especially made in foreign currency that are accompanied by many risks is to activate the financial derivatives transactions in foreign currency is important to reduce the the associated risks.
2. the need to develop domestic accounting rule 4 by adding financial tools to rule in accordance with the measurement and disclosure of international financial reporting standard 7 & 9 to help the decision maker to take rational decisions.

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Publication Date

Sun Nov 01 2020

Journal Name

Iop Conference Series: Materials Science And Engineering

Dielectric properties and A.C electrical conductivity analysis of (La2O3)1-x(ZnO)x

a.c conductivity

dielectric constant

(La2O3)1-x(ZnO)

Bushra A.

Hiba H.

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SummeryThe A.C conductivity of three samples of lanthanide oxide : zinc oxide (La2O3)1-x(ZnO)x pellets with different zinc oxide content which were sintered 1273 K temperatures were studied using LRC meters in the frequency range of 50–106 Hz at temperature of 30 °C. The a.c conductivity, was analyzed depending of the universal power law proposed by Jonsher,. The slope of the relation between logarithm of a.c conductivity and angular frequency represent the s value were in the range (0.44-0.77) which found to increase by increasing of zinc oxide content which coincided with the small po ... Show More

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Publication Date

Fri Dec 01 2023

Journal Name

Journal Of Molecular Liquids

Experimental investigation of combined carbon nanoparticles (CNPs), ionic liquid (I.L), and low salinity water to enhance oil recovery (EOR) at Iraq's southern oil fields

Hussein Q.

Rana R.

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Publication Date

Sat Sep 01 2018

Journal Name

Polyhedron

Novel dichloro (bis {2-[1-(4-methylphenyl)-1H-1, 2, 3-triazol-4-yl-κN3] pyridine-κN}) metal (II) coordination compounds of seven transition metals (Mn, Fe, Co, Ni, Cu, Zn and Cd)

The 1

3-dipolar cycloaddition “click” reaction between an azide and an alkyne to give a 1

2

3-triazole was reported by Huisgen in 1961 [1]. In 2002 the Copper(I)-catalyzed Azide-Alkyne Cycloaddition (CuAAC) to prepare a 1

2

3-triazole was reported [2]

[3]. The existence of relatively basic nitrogen atoms in the 1

2

3-triazole rings

and the possibility of introducing additional donor groups in the substituents (Fig. 1)

made the CuAAC “click” reaction an attractive method to prepare differently substituted 1

2

3-triazoles. These compounds have been used as ligands to coordinate to various metal ions that display a range of applications such as in electrochemical and photochemical studies

in supramolecular chemistry

magnetism

metal-ion sensing and catalysis [4]. The reasons for the success of the “click” reaction

is that it is easy to carry out and is widely applicable. It is not affected by a variety of functional groups

and can be carried out with a variety of Cu(I) catalysts and solvents

including aqueous conditions. The Cu(I) catalysts overcome the high activation energy barrier of the non-catalyzed Huisgen reaction by changing the mechanism of the reaction. A large variety of copper catalysts can be used for the CuAAC reaction

on condition that the maximum concentration of Cu(I) species is generated during the reaction. The pre-catalyst can be a Cu(II) salt (usually CuSO4) together with a reducing agent (often sodium ascorbate) or a Cu(I) compound in the presence of a base or amine ligand and a reducing agent to prevent oxidation to Cu(II). Some strong oxidising cupric salts or complexes such as Cu(OAc)2 also work. The solvent is very flexible from organic to aqueous

with the most commonly used combination water + an alcohol (t-BuOH

MeOH or EtOH). The key role of the solvent or solvent mixture is to solubilize the substrates and Cu(I) catalyst in order to ensure rapid reactions. Such aqueous conditions are very useful for biochemical conjugations

as well as for organic syntheses. We recently reported on the synthesis of a series of differently substituted 1

2

3-triazole chromophores

the substituted 2-(1-phenyl-1H-1

2

3-triazol-4-yl)pyridine ligands [5]

see Fig. 2 middle

with substituents R = H (L1)

CH3 (L2)

OCH3 (L3)

COOH

F

Cl

CN

CF3

O(CH2)3CH3 and N(CH3)2. These versatile ligands were found to coordinate to various first row transition metals

such as manganese

cobalt and nickel [6]. Here we extend the series to include more first row transition metal(II) coordination compounds

iron

copper and zinc

as well as a second row transition metal(II) coordination compound

cadmium

containing the 2-(1-(4-methyl-phenyl)-1H-1

2

3-triazol-1-yl)pyridine chromophore (Fig. 2 right with R = CH3). This series of seven novel coordination compounds is the first series of pyridyl-triazole based transition metal coordination compounds where seven different transition metals are coordinated to the same 1

2

3-triazole chromophore

namely 2-(1-(4-methyl-phenyl)-1H-1

2

3-triazol-1-yl)pyridine.

Kinaan M

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Publication Date

Sun Dec 02 2012

Journal Name

Baghdad Science Journal

Preparation, Study and Theortical Treatment of Co(II) Ni(II) Cu(II) and Zn(II) Schiff Base Coplexes with Sodium [N-(hydroxyl naphtholidine) Glycine imino].

Basim Ibrahim

Ghazi Mohamed

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Anew Schiff base (NaHL) has been prepared from the reaction between the salt of amino acid glycine with 2-hydroxy naphthaldehyde. By tridentate Schiff base of (ONO), donors were characterized by using U.V and spectrophotometer techniques. Complexes of Co(II) Ni(II) Cu(II) and Zn(II) ion with the ligand have been prepared, these complexes were identified by infrared, electronic spectral data, elemental analysis, magnetic moments, and molar conductivity measurements. It is concluded from the elemental analysis that all the complexes have (1:2) [metal:ligand] molar ratios, octahedral, with the exception to Zn(II) complex which have (1:1)[metal:ligand] molar ratio.

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Publication Date

Thu Jan 01 2009

Journal Name

مجلة ديالى للبحوث الانسانية

Synthesis and study of new Macrocyclic ligand type N2O2 and its complexes with (Co (II) ,Ni (II) ,Cu (II) ,Zn (II) and Cd (II)) ions.

Ahmed T. Numan

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A new Schiff base ligand [L] [3-methyl-9,10 phenyl -6,7 dihydro-5,8 –dioxo-1,2 diazo –cyclo dodecu 2,11-diene ,4-one ] and its complexes with (Co(II), Ni(II), Cu (II), Zn(II) and Cd(II)) were synthesis.This ligand was prepared in three steps, in the first step a solution of salicyladehyed in methanol reacted under refluxed with hydrazine monohydrate to give an (intermediate compound 1) which reacted in the second step with sodium pyruvate to give an (intermediate compound 2) which gave the ligand [L] in the three step when it reacted with 1,2- dichloro ethane.The complexes were synthesized by direct reaction of the corresponding metal chloride with the ligand. The ligand and complexes were characterized by spectroscopic methods [IR, UV-

Publication Date

Sun Dec 30 2018

Journal Name

Iraqi Journal Of Chemical And Petroleum Engineering

Removal Of Dissolved Cadmium Ions from Contaminated Wastewater using Raw Scrap Zero-Valent Iron And Zero Valent Aluminum as Locally Available and Inexpensive Sorbent Wastes

Cadmium

ZVI

ZVAI

Langmuir

SEM

Equilibrium

Hayder

Ayad

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The current study was to examine the reliability and effectiveness of using most abundant, inexpensive waste in the form of scrap raw zero valent aluminum ZVAI and zero valent iron ZVI for the capture, retard, and removal of one of the most serious and hazardous heavy metals cadmium dissolved in water. Batch tests were conducted to examine contact time (0-250) min, sorbent dose (0.25-1 g ZVAI/100 mL and 2-8 g ZVI/100 mL), initial pH (3-6), pollutant concentration of 50mg/L initially, and speed of agitation (0-250) rpm . Maximum contaminant removal efficiency corresponding to (90 %) for cadmium at 250 min contact time, 1g ZVAI/ 6g ZVI sorbent mass ratio, pH 5.5, pollutant concentration of 50 mg/L initially, and 250 rpm agitation speed wer

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Publication Date

Mon Mar 18 2019

Journal Name

Baghdad Science Journal

Enhancement of hydrothermally Co 3 O 4 thin films as H 2 S gas sensor by loading yttrium element

Oxide

H2S

Gas sensors

Sensitivity

Yttrium

Suhad A.

Iftikhar M.

...Show More Authors

The gas sensing properties of Co3O4and Co3O4:Y nano structures were investigated. The films were synthesized using the hydrothermal method on a seeded layer. The XRD, SEM analysis and gas sensing properties were investigated for Co3O4and Co3O4:Y thin films. XRD analysis shows that all films are polycrystalline in nature, having a cubic structure, and the crystallite size is (11.7)nm for cobalt oxide and (9.3)nm for the Co3O4:10%Y. The SEM analysis of thin films obviously indicates that Co3O4possesses a nanosphere-like structure and a flower-like structure for Co3O4:Y.The sensitivity, response time and recovery time to a H2S reducing gas were tested at different operating

Publication Date

Sun Sep 07 2014

Journal Name

Baghdad Science Journal

Mixed Ligand Complexes of quinoline-2-carboxylic acid and 4,4/-dimethyl-2,2/-bipyridyl with V(IV),Cr(III), Rh(III), Cd(II) and Pt(IV)

quinoline-2-carboxylic acid

bipyridyl

Mahasin F.

Sahar I.

...Show More Authors

A new mixed ligand complexes were prepared by reaction of quinoline -2-carboxylic acid (L1) and 4,4?dimethyl-2,2?-bipyridyl (L2) with V(IV),Cr(III), Rh(III), Cd(II) and Pt(IV) ions. These complexes were isolated and characterized by (FT-IR) and (UV-Vis) spectroscopy, elemental analysis, flame atomic absorption technique, thermogravimetric analysis, in addition to magnetic susceptibility and conductivity measurements. Most complexes were mononuclear and with octahedral geometry, except Cd (II) with tetrahedral geometry, and V (IV) with square pyramidal geometry. A theoretical treatment of the ligands and the prepared complexes in gas phase was done using two programs Hyperchem.8 and Gaussian program (GaussView Currently Available Versions (

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Publication Date

Sun Sep 01 2013

Journal Name

Baghdad Science Journal

sw uobaghdad edu iqSynthesis and Characterization of Mn(II), Co(II), Ni(II), Cu(II), Zn(II), and Hg(II) Complexes with Symmetrical Schiff base

Schiff base

transition metal complexes

dinuclear complexes.

LaylaJ.

Maher A.M

...Show More Authors

New binuclear Mn(II), Co(II), Ni(II), Cu(II), Zn(II), and Hg(II) Complexes of N2S2 tetradentate or N4S2 hexadentate symmetric Schiff base were prepared by the condensation of butane-1,4-diylbis(2-amino ethylcarbamodithioate) with 3-acetyl pyridine. The complexes having the general formula [M2LCl4] (where L=butane-1,4-diyl bis (2-(z)-1-(pyridine-3-ylethylidene amino))ethyl carbamodithioate, M= Mn(II), Co(II), Ni(II), Cu(II), Zn(II), and Hg(II)), were prepared by the reaction of the mentioned metal salts and the ligand. The resulting binuclear complexes were characterized by molar conductance, magnetic susceptibility ,infrared and electronic spectral measurements. This study indicated that Mn(II), Ni(II) and Cu(II) complexes have octahedral g

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Publication Date

Sat Sep 01 2012

Journal Name

Australian Journal Of Basic And Applied Sciences

Electrochemical interferences of Mn2+ with Hg2+, Cd2+ and Cu2+ at different modified GCE

cyclic voltammetry-CNT/Li+/GCE-C60/Li+/GCE-Mn2+

Muhammed M.

Mahmood Radhi

Ebtisam M-T.

...Show More Authors

Glassy carbon electrode (GCE) was modified with carbon nanotubes CNT and C60 by attachment and solution evaporation techniques, respectively. CNT/Li+/GCE and C60/Li+/GCE were prepared by modifying CNT/GCE and C60/GCE in Li+ solution via cyclic voltammetry (CV) potential cycling. The sensing characteristics of the modified film electrodes, demonstrated in this study for interference of Mn2+ in different heavy metals ion esp. Hg2+, Cd2+ and Cu2+. The interfering effect was investigated that exert positive interference on the redox peaks of Mn2+. The modification of GCE with nano materials and Li+ act an enhancement for the redox current peaks to observe the effect of interference for Mn2+ in 1:1 ratio with different heavy metals ion.

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