Kut University College Journal for Humanitarian Science

The research problem was a few steps of the unified accounting procedures for banks in meeting the requirements for hedge accounting in accordance with the requirements of international standards No. (9), the importance of taking account of accounting treatments for the risks they have and the importance of the role of rationalizing accounting provisions related to financial hedges in a manner that reflects between risk management strategies and the unified accounting system. In order to achieve the goal of the research and test its hypotheses, the Rafidain Bank - a public company located in Baghdad has been chosen as a research place, and an assessment of the extent of its applicability to the requirements of International Financial Reporting Standard No. (9), especially in the field of risk hedge accounting, as long-term financial investments were addressed / The private sector to implement the requirements of the standard from classification and measurement according to fair value and hedging its market risks. Accordingly, a set of conclusions were reached, the most important of which are: 1- Hedge accounting is based on a set of measures to protect the economic unit from expected losses, taking into account the exaggerated profits. 2- Banks are exposed to many risks that could affect their continuity and achieve their goals. Hedging is one of the strategies for managing risks and reducing or limiting them. 3- The unified accounting system for banks does not meet the requirements for hedge accounting in terms of recognition, measurement

It seems that modern poetry is the product of a stage of thought and taste upon which the literary model is established to simulate the tastes of audience. Since both ambiguity and brevity represent the aesthetics of the time, giving them a sense of wit and amazement, our poets resorted to using multiple techniques within their texts in order for the poem to achieve its purposes and deliver the poet’s message in the taste of the time. Our poet Al-Dabbagh has deployed several techniques to convey the meanings in his poetic messages, including intertextuality with religious, mythical, historical, and symbolic backgrounds, embodied in the poet's imagination that reflects his patriotism and the clung to home soil. His metaphorical language as well as his symbolic predicates granted his texts an intensification and conciseness while copious meanings can easily be detected in his creative visions.

The other is different from the position of Alana, which indicates the image of the other on this basis is a composite of the social, psychological, intellectual and behavioral attributes attributed by an individual or group to others who are outside, I will take a position of the other on the basis of separation and heterogeneity, Will make the other female, and vice versa, and so will be dragged into social strata, psychological orientations and so on. The concept of the other in the poetic output of Elijah Abu Madi is a distinct conceptual space, in that the other does not reflect an inevitable existence of a separate self. It merges with it at times, separates it from other times, and makes the intellect other, sometimes unreasonable, With creativity and excellence in subtraction, performance, poetic images, fertile imagination and passion.

The narrative message is used to communicate its content based on the elements of the third message; (Narrated, and narrated, and narrated for him), and these three elements are related to the concept of narrative vision; As the narrator broadcasts his narrative message from a supposed angle of view that makes it a suitable tool for the accomplishment of the narrator who will be an envoy transmitting the narrator's point of view to the narrator for him, and so the novel takes the self-contained contents that were suspended as a result of its stay in the same narrator. The manifestations of the vision in the narrative text in the popular biographies by examining the concept of the narrative vision and its application patterns in the popular biographies, and the similarities and differences between the narrative text in the popular biographies and other narrative texts.

Participation between the public and the private sector means any project on which an agreement between a public sector and a private sector investor shall be agreed upon, in order to provide the service of the infrastructure projects and operation or otherwise, within a specified period for a fee or price for that service. The project is intended to enable the investor to carry out a development project of strategic importance to the national economy on land owned by the state and to exploit it for a specified period so that it pays for it.

In this article, the international legal article for the protection of manuscripts through international agreements deals with what we need in Yemen, especially in the current war, and the weakness of Yemeni law during the war, beginning with the UNESCO agreement on measures to be taken to prohibit and prevent the import, export and transfer the ownership of cultural property illegally (year 1970). And the Hague Convention of 1954, then the Rome Convention known as the Convention of the International Institute for the Unification of Private Law (UNIDROIT) 1995, and finally the second protocol annexed to the Hague Convention of 1999, and UNESCO as an institutional umbrella for the provision of protection and the police, and INTERPOL and the International Council of Museums (ICOM).

The philosophical discourse is based on the pilgrims being an art of persuasion that relies on various discursive aspects. Hajjaj differs from proof, and argument; This is because the proof is not related to the subject of the author or recipient; Philosophical discourse is a field for pilgrim activity, since the latter are statements that are not necessarily distinguished, but rather seek to persuade the other to approve or a certain judgment ... and accordingly, rhetoric are the channels that represent the pilgrims because through them one is sought to convince a person of an opinion. Hence, the pilgrims are a communicative process whose support is the logical argument to persuade others and influence them within the explicit and implicit systems, and the driver for this function is the difference between the addressees.

Tourism is an important economic sector that contributes to supporting the local economy, because it is a sector that brings financial resources from outside the region, and contributes to the process of operating manpower, in the future of the potential of the tourism region, including monuments, religious areas, cultural heritage or the beauty of nature and climate.The tourism potential in the neighborhood district includes a variety of natural beauty, represented by the presence of the river Al-Garraf, extensive agricultural lands and fruitful groves, in addition to the presence of agricultural shelters, the most important of which is the tomb of the follower Saeed bin Jubair (God bless him) in the Al-Hayy city. In addition to the presence of architectural heritage represented in some heritage buildings, including the Palasim Palace in the outskirts of the neighborhood of the neighborhood, as well as the old khans within the city of the neighborhood, and the presence of some popular industries contribute to the development of the tourist movement, such as rugs, manual carpets and men's gawns.

The novelist premeditates to draws and formation his characters from the outside, and this aspect includes the general appearance of the character and its apparent form, and the narrator mentions the character's clothes, features, height, age and handsomeness, ugliness of its shape, and its physical strength, and this aspect has its great importance because it helps the reader to identify other aspects, the recipient often discover the social position of the character through its clothes, as well the movements of a fat man differ from the movements of a thin man, and the behavior of obnoxious person may differ from the behavior of a handsome person, the novelist wanted to make from his accurate drawing of his characters excuse to prepare the recipient to receive that accompany this character from the emotional experiences or otherwise and the many contradictions associated with it.

Summary Deriving from the phenomena that the Arabic language needed So she added to it a much-needed linguistic balance over time and over the years and thus contributed to preserving its continuity, growth, ease of use and pronunciation, and employing its words in all that needs it.The issue of derivation and its importance to language is one of the topics that linguists have fought in, in the past and present, among them by way of mentioning but not limited to: Ibn Jani, Ibn Faris, Al-Thaalabi, Al-Suyuti, Ibn Ashour, Tamam Hassan, and others who do not have enough room to mention them.The nature of this research necessitated that it be divided into a group of titles, namely:1- The meaning of the derivation is a language and a convention.2- The opinions of the ancients and the moderns on the derivation.3- Types of derivation.Then the search was concluded with a set of results, including : 1-Derivation reveals to us the link between molecules and faculties, or partial meanings and total meanings. 2-The importance of derivation lies in clarifying the origin from which words branched out or from which they were built. 3-Derivation is a prominent feature of the Arabic language and is one of the means of its growth, given the role of derivation in the birth of Arabic expressions. 4-Derivation has an important role in knowing the original word from the extraneous word or the Arabic word, because the world often remains isolated and you do not have an origin to refer to. 5- Derivation has its types, including: the large, the largest, the small derivation, and then the sculpture, which the researcher believes is the best way to keep up with the tremendous development that life is witnessing today.