The research has  focused on accounting for marketing risks faced by banks because they are exposed to a high level of risk as a result of their great utilization of financial instruments, which may make them liable to insolvency or bankruptcy and collapse, and accordingly to major economic crises. Therefore, banks are required to manage (reduce) risks so as to prevent them. As Iraqi banks don^'t manage these risks according to modern methodology of using derivatives, as well as lack of both the standard accounting system for banks and the Iraqi accounting criterion (standard) No. 10 to an obvious methodology for these risks identification, classification, hedging and disclosure, the researchers was prompted to concentrate

Manuscript (Tuhfat Al-Ashaba and the Nuzha Al-Kulbab) by Ahmed bin Ibrahim Al-Hanafi Al-Suruji (d.710 AH / 1310 AD), one of the important manuscripts as an encyclopedia characterized by the diversity of its topics

       It is a common Knowledge that adverbs in Turkish languages can modify verbs, adjectives, nouns or other adverbs. Moreover, adverbs can determine the meanings of nouns and verbs in a sentence as far as time, place, manner, quantity and interrogative are concerned. The present study debates adverbs’ functions in Namiq Kamal’s play Vatan yahut Silistre.

 The study sheds light on the author’s use of the adverbs to describe the required theatrical actions of the play  and to convey his reflections and thoughts easily to the auidence. One of the main hindrances encountered in conducting the study is the shortage of the  upto date academic resources necessary for

Research questions  start from the fact that what the Arab origins of education  indicted . First question are :

- To what extent the subject of assets acquired a specific meaning in the Arabic books and educational subjects ? Is these selections are reflected on the classification of assets and their types ?
- What’s the nature of the content ? .Is there a consistency between the meaning and content ?

- What entrances handling and curriculum approach and tactics are in those books ?

- Is the assets subject introduced within  the grade  best suited ?

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The interleukin-1 family has multifaceted roles in men^٫s reproductive syste. Out  of these is interleukin-1 receptor antagonist (IL-1RN) which exists in men gonads, and in case of infection and inflammatory process, its activity is increased.  The current study aims to verify a possible linkage of Variable Number Tandem Repeat (VNTR) polymorphism of the IL-1RN gene with human men infertility. The study groups enrolled included 100 infertile men and 100 fertile and healthy men. Their seminal fluids were subjected to analysis. Also peripheral blood samples were collected for the assessment or detection of polymorphic Variable Number  Tandem Repeats (VNTR) polymorphism of interleukin-1 receptor antagonist gene (IL-1RN). Two a

تعد أساليب وطرائق تدريس المواد الدراسية العلمية من المجالات المهمة التي تساعد في تحويل المجرد إلى ثوابت في الذهن وترفع مستوى خبرات كل من المعلم والمتعلم على حد سواء إضافة إلى إنها جزء لا يتجزأ من العملية التربوية ومن الركائز المهمة التي تقوم عليها المناهج الدراسية لأنها تساعد الطلبة على اكتساب مهارات ومعلومات وتكوين اتجاهات وميول تخدم أهداف تدريس المادة وبما أن مادة الكيمياء الكمية هي إحدى المواد الدراسية

ان دراسة الدين العام في اقتصاد ريعي شديد الارتباط بسوق خارجية شديدة التقلب يعد من الدراسات الحساسة كونها تضع امام الباحثين القيود المالية التي سيتكبل بها اقتصاد ضعيف قليل التنوع يعتمد على سوق الطاقة مما يفقد حالة الاستدامة المالية وتفقد الدولة القدرة على الوفاء بالتزاماتها المالية ، ان الحدود الامنة للدين العام يجب ان تكون بنسبة لا تتجاوز 60% من الناتج المحلي الاجمالي حسب اتفاقية ماسترخت الخاصة بمجلس الاتحا

الملاخص كامل

The objective of the current research is to identify the effective of the suggested instructional design that based on the teaching strategy for understanding in achievement for students(girls) of mathematics in the fifth grads secondary school. To achieve the research goal, the empirical research method is depended. In this method a realistic empirical design pre-test of two equivalent sets to determine the students’ grade is used. The following zero hypotheses is formulated “There is no statistical difference for the faction at 0.05 between the mean grad for the students of the empirical group who studied the subject using the Instructional design based on the teaching strategy for understanding and those who studied the same subje