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 study examined the adsorption behavior of anionic dye (orange G) from aqueous solution onto the raw and activated a mixture of illite, kaolinite and chlorite clays from area of Zorbatiya (east of Iraq).The chemical treatment involved alkali and acid activation. The alkali activation obtained by treated the raw clay (RC) with 5M NaOH (ACSO) and the acid activation founded by treated it with 0.25M HCl (ACH) and 0.25M  (ACS). The thermal treatment carried out by calcination the produce activated clay at 750^oC for acid activation and 105^oC for alkali activation. Batch

The current research aims to find out the effect of strategic sensitivity in enhancing organizational immunity at the leadership levels in the Iraqi Ministry of Education, as the strategic sensitivity variable includes two dimensions (strategic foresight and strategic Insight), and the organizational immunity variable addresses three dimensions (organizational learning, organizational memory and organizational DNA). The main purpose of this research was related to the extent to which the Ministry’s immunity was achieved through the role played by strategic sensitivity. A sample of (349) individuals was selected . The questionnaire was relied upon to collect data, and the number of questionnaires suitable for analysis was (330). Re

This study aims at defining the concept of the fragile state, a term that came into existence in 2014, when the states that had internal Problems and external interventions were referred to as the failure states. However, the indicators for their designation and the criteria adopted are 12 indicators that address all aspects of the State’s duties vis-a-vis its citizens. The study examined the reasons that led to the continuation of Iraq within the fragile states, and the selection of the five years within the time limits of the study due to the factors that led to the decline of Iraq and falling back within the most fragile countries. The study dealt with the fragile state challenges to the media reality as a result of the change of it

Health insurance and its benefits are of great importance and impact on the employees who represent the human capital of each organization because they are related to the health reality. The study took into account the most important and the last of his writing of the concepts and literary reviews and enriched the theoretical part of the practical side has addressed the financial data and analysis for the period from 2013 to 2017 to know the impact and the relationship between the variables that They were reviewed on the theoretical side. The study came out with a number of results, on the basis of which practical conclusions were drawn and reflected what was observed on the basis of which the recommendations were formulated

Our research sheds light on one of the most important aspects of David Grossman's play, "Ricky's Garden, גן ריקי " which is characterized by its realistic portrayal of characters. Grossman gradually moves towards the inner awareness of his characters, expressing their emotions and thoughts through conversations and emotional conflicts, referring to their past and rooted background. Grossman transformed the main subject of his play (psychological depth) into a presentation and arrangement of all the elements of the play in a way that expresses emotional nature more powerfully by each child in the garden. This is reflected in their actions and words, making Grossman's works suitable for study and always of interest to specialized resear

The study tagged ( the intellectual implications of the realistic Fine works of art) is a scientific effort to detect modest intellectual and artistic dimensions of the artwork realistic plastic , through some selected artistic productions of the painted work of art of the Iranian artist Ayman al - Maliki , with the result that the researcher collects materials to serve the scientific research topic which comes in three chapters.
First chapter included the general framework of the research (the promise of the research problem and its significance, objectives and limits and some of the terms contained therein).
Second chapter of this research was specified to the theoretical framework which included some of the topics that are dire

The aim of this study is to develop the science textbook for the 1st intermediate grade by analyzing it according to life skills. Its core areas were mental skills, environmental skills, and health skills. The analysis tool was used after verifying its validity and stability in analyzing the science textbook for the 1st intermediate grade, and the results of the study resulted in the inclusion of mental skills on a high percentage of repetitions, while we find that this percentage is low in the inclusion of environmental and health skills. The study recommended the importance of achieving balance and justice in including skills in the science textbook for the 1st intermediate grade, by emphasizing the environmental and health skills by incr

The current study aims to demonstrate the role of strategic renewal in enhancing organizational immunity through strategic renewal mechanisms represented by (Reanimating, Rejuvenation, Venturing, and restructuring). The main idea of this study relates to the extent to which organizations’ immunity is achieved through strategic Renewal mechanisms, by measuring these dimensions with Organizational immunity represented by organizational learning, organizational memory, and organizational DNA. The study population was the headquarters of the Iraqi Ministry of Education, and the sample included (330) individuals from the upper, middle, and lower leadership levels. Several statistical methods were used to deal with the results of the questionna