The research aims to measure and analyze the reality of liquidity in the Rasheed Bank and determine their impact on risk and return in order to identify the extent of the efficiency of the management of liquidity by the Bank and how to employ them in a profitable investment areas, and analysis of the compatibility of the liquidity gap and gap the balance sheet (sensitive interest rate) and affected net interest Change prices, and through the adoption of style ladder recommended Meritassets and liabilities by the Central Bank of Iraq, as it is an important and vital aspects in commercial banks' management, when there is a commonly used optimizing the resources of the bank available, it means that there is a banking efficient management is

Current research aims to find out:

1. Effect of using the active learning in the achievement of third grade intermediate students in mathematics.
2. Effect of using of active learning in the tendency towards the study of mathematics for students of third grade intermediate.

In order to achieve the goals of the research, the researcher formulated the following two hypotheses null:

1. There is no difference statistically significant at the level of significance (0.05) between two average of degrees to achievement

Witnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planni

The research gained its importance from the importance of technical reserves in the insurance activity and its impact on the result of the activity of insurance companies and their financial position and thus reflected on the insurance prices as the technical reserves are one of the most important and most valuable budget items usually, as well as that the insurance activity has a role in maintaining economic development where some countries develop laws and instructions for the formation of those reserves binding application to insurance companies and the fact that the financial statements in general are of interest to shareholders, banks, the General Tax Authority and other beneficiaries In the insurance activity as policyholders and t

This research takes its significance by referring to the participation of Arab Muslims in the knowledge of the chemical heritage, including the new writings and additions to this science; and thus made the way easy directly or indirectly for Europeans in the scientific knowledge of chemical, Starting from Khalid bin Yazid until the death of the last scientists Muslims in this area .

Abstract: The study of the place is hardly a concern for most researchers in the art generally. It is hardly devoid of any movie of some configuration elements that are essential to him about and place one of them, and we find an echo location consists ago to begin screenwriter put Sightseeing begins features emerge there will be functioning simple scenario what would soon receive a growing Cummings final picture film. Metaphoric place begins to emerge in the form of linguistic scenario is soon to be translated in another language, the language of the image. Which in turn complement the creative process of this art and have a significant impact in terms of content and curriculum and installation in and it even to seek the true meaning fu

The skill of management educational activities gradually grow with the experience, but they differ from personal skill educator to another, because each style nanny personally and the way to work. There educator and active movement and vitality that look like happiness and clear during the implementation of the activity, and the other runs educational activities quietly, efficiently and without emotion and clear (dry, 2001: p. 274). And the stage of childhood is one of the most important stages that are based upon the future life as a whole because the man also confirmed by the School of analysis psychological is the son of his childhood and the best example to us what the Holy Prophet Muhammad (peace be upon him): (Every child i

It is well known that the art of theater is based on multiple elements come in the forefront of Representative and his work, and must be of such a representative of the kits help him to complete his work and take it out the image that aspires to it is team work, and these supplies are in the two main axes:First: Internal supplies which runs from the imagination through the focusing and memory Representative and adapts to situations and positions and others.The second is a foreign supplies, which starts from his words and gestures and his movement and his voice, which is the need to requirements help to maturation and completion of this aspect, including the lighting, costumes, decor, make-up, is the role of make-up theater and its import

That the structural changes in the environment, business and finance and the spread of business and the diversity of transactions between economic organizations and breadth of a commercial scale in the world have left their clear on the need to keep up with the accounting for these variables as one of the social sciences affect and are affected by the surrounding environment because of the various economic and social factors, technical, legal and others.

As a result of these variables emerged a new field of accounting called Forensic Accounting, which involves the use of expertise of multiple pour in the end to the accounting profession, where the Forensic Accounting cover a large area of ​​disciplines including strengthening