the appearance and increasing of the young immigration within 2015, the researcher intuition as a mother and part of the society, and the role of the psychological attitude in enabling the individual to make decision, in the light of all the above come up the need for studying this problem.
The study aims at finding out:
1. The mental strain of the study sample.
2. The differences in mental strain of the study sample according to the gender, specification, the university, the study (private, not private), and if they have immigrated friends or relatives out of the Iraq.
3. The study sample attitudes towards immigration.
4. The study sample levels of attitudes towards immigration.
5. The differences in the sample attitudes towards immigration according to the gender, specification, the university, the study "private, not private", and if they have immigrated friends or relatives out of the Iraq.
6. The relationship between the mental strain and the sample attitudes towards immigration.
The mental strain is the direct influence of the mental fatigue that depends on the individual habits in facing pressures.
The attitude towards the immigration is the extend of the preceding acceptance of the university students to immigrate the home and live out for long or short period after reaching complete conviction and insisting.
The random stratified sampling method is used to select (300) students of (9) colleges from the university of Baghdad and the college of Dijala.
For verifying the study aims the (GHQ-12) scale has been translated to measure the cognitive load and a scale of attitude towards immigration has been constructed according to Osgood method. The validity and reliability of the scales have been ensured.
After analyzing the data statistically, the results show that:
1. Decrease the mental strain of the study sample and decrease the level of anxiety, depression, and lack in trust, but there is an increase in the level of social difficulties.
2. There are no statistically significant differences in the mental strain, its dimensions and the independent variables (gender, specification, the university, the study "private, not private", and if they have immigrated friends). However, there are statistically significant differences according to the study type in the favor of not private universities.
3. There are negative attitudes towards the immigration out the Iraq.
4. Only (22%) of the sample have high attitude toward the immigration and (78%) do not show clear attitude towards the immigration.
5. There are no statistically significant differences in the study sample attitudes towards the immigration according to the independent variables.
6. There is no relationship between the mental strain and attitudes towards the immigration out the Iraq.
According to the results several suggestions and recommendations set forwards.
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
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The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is
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