Credit derivatives (CDs) have been increasingly acknowledged as an important requirement to hedge and transfer credit risk CR. Nonetheless, they have been extensively criticized for destabilizing the whole economic system bringing about the latest subprime credit crisis. The study’s main aim is to investigate the reason for the use of (CDs), whether it is used for hedging or trade purpose, for four of the US international financial institutions that had made it through the 2007 crisis to resume functioning post-crisis. This will be for three different and critical periods, namely the pre, during and after crisis periods (Q1, 2000-Q1, 2014). Adopting the SUR technique, the investigation of the factors that influence the net position of (CDs) as to achieve the main purpose is made possible. It has been found that the use of (CDs) is inconsistent with the predictions of theories of risk management to this day. The implication is that most derivatives positions are held for dealer activities rather than for loan hedging. Reflecting that financial institutions also resort to using (CDs) for trading and speculation, this provides an indication for a risk-taking motive. Entities that have a better position in regard of their size, capital and net interest margin make greater use of (CDs) for this purpose.
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
This research is an attempt to develop exercise with weights to strengthen some of the striking muscles in the shoulder and arm and to develop the accuracy of the smash and rectum skills. The importance of this paper lies in the study of moments of force to achieve the ability to control muscular work and to explore the impact of physical and skill exercises with weights to develop moments of force for some muscles. The experimental method on a sample of players, selected according to the intentional method, including ( 9) advanced players representing Air Force Club participating in the Premier League for season 2011-2012. It is concluded that the exercises proposed have their effective impact on developing the variables of moments force f
... Show MoreGliotoxin (GT) is sulfur-containing mycotoxin within the 2,5-diketopiperazines class. First discovery from Gliocladium. Later discovered from different strains belonging to Aspergillus fumigatus mainly those have glicluster. This study outlines a study on the histological effects of gliotoxin (GT) on mouse brain and spleen tissues using light and electron microscopy, with a focus on its interaction with matrix metalloproteinases (MMPs). Histopathological changes through MMPs expressing variability estimated by using Immunohistochemistry (IHC). Mature mice were injected intraperitoneally with acute doses determined by data response analysis (EC50/IC50) as (125, 250, and 500 μg/ml) of GT and compared with a control group that received (metha
... Show MoreLet G be a graph with p vertices and q edges and be an injective function, where k is a positive integer. If the induced edge labeling defined by for each is a bijection, then the labeling f is called an odd Fibonacci edge irregular labeling of G. A graph which admits an odd Fibonacci edge irregular labeling is called an odd Fibonacci edge irregular graph. The odd Fibonacci edge irregularity strength ofes(G) is the minimum k for which G admits an odd Fibonacci edge irregular labeling. In this paper, the odd Fibonacci edge irregularity strength for some subdivision graphs and graphs obtained from vertex identification is determined.
The current study was conducted on goats in various parts of Wasit Province, Iraq, from November 2021 to April 2022. The study aims to find and identify intestinal parasites (IPs) in goats in Wasit province. The goat's fresh fecal specimens (n=180) include cysts, eggs, oocysts, trophozoites and larval stages. One hundred eighty sheep feces samples were collected, and more than one parasite was isolated from one sample (mixed infection). According to the data acquired, the overall prevalence of intestinal parasites in goats was 52.77 (95 samples). In the current investigation, eleven distinct (IPs) species with infection rates were identified, including Toxocara vitulorum (Goeze, 1782) (16.66 %), Cryptosporidium sp.( Tyzzer, 1907) (1
... Show MoreIn this study, synthesis of polymer Nanocomposites through the blending of prepared polymers with polyvinyl alcohol (a synthetic polymer) or chitosan (a natural polymer) then mixed with nano oxide silica by many steps. The new compound [I] was obtained via reaction of 3,3’-dimethoxybiphenyl-4,4’-diamine as starting material with malic anhydride in DMF then treatment with ammonium persulfate (NH4 )2 S2 O8 (as the initiator) in order to produce polymer [II]. Also, we prepared new polymers [III-V] by using the same starting material (3,3’-dimethoxybiphenyl-4,4’-diamine) with glutaric acid or adipic acid or isophthalic acid in DMF and pyridine. In this study, new polymer blending [VI-IX] and [X-XIII] were synthesized from a prepared pol
... Show MoreThis paper includes the synthesis of some new nucleoside analogues starting with 2-substituted benzimidazole derivative (7-9), that synthesized by condensation of O-phenylenediamine with p-chloro benzaldehyde and two substituted benzoic acid , which on nucleophilic substitution with propargyl bromide gave a new N-substituted compounds (10-12). D-Fructose and D-galactose were chosen as a sugar moiety which were protected, brominated and azotated to give azido sugars (5) and (6), then they were subjected to 1,3-dipolar cycloaddition reaction with N-substuted compounds afforded bloked nucleoside analoges (13-16), which after hydrolysis gave our target the free nucleoside analogues (17-20). All prepared compounds were identified by FT-IR
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