Let R be a commutative ring with 10 and M is a unitary R-module . In this paper , our aim is to continue studying 2-absorbing submodules which are introduced by  A.Y. Darani and F. Soheilina . Many new properties and characterizations are given .

Let M be an R-module, where R is a commutative ring with unity. A submodule N of M is called e-small (denoted by N e  M) if N + K = M, where K e  M implies K = M. We give many properties related with this type of submodules.

        Let R be a commutative ring with identity, and let M be a unitary R-module. We introduce a concept of almost bounded submodules as follows: A submodule N of an R-module M is called an almost bounded submodule if there exists xÃŽM, xÏN such that ann_R(N)=ann_R(x).

        In this paper, some properties of almost bounded submodules are given. Also, various basic results about almost bounded submodules are considered.

        Moreover, some relations between almost bounded submodules and other types of modules are considered.

The soft sets were known since 1999, and because of their wide applications and their great flexibility to solve the problems, we used these concepts to define new types of soft limit points, that we called soft turning points.Finally, we used these points to define new types of soft separation axioms and we study their properties.

Let R be associative; ring; with an identity and let D be unitary left R- module; . In this work we present semiannihilator; supplement submodule as a generalization of R-a- supplement submodule, Let U and V be submodules of an R-module D if D=U+V and whenever Y≤ V and D=U+Y, then annY≪R;. We also introduce the the concept of semiannihilator -supplemented ;modules and semiannihilator weak; supplemented modules, and we give some basic properties of this conseptes.

The research aims to demonstrate the impact of tax techniques on the quality of services provided to income taxpayers by studying the correlational and influencing relationships between the exploited variable (tax techniques) and the dependent variable (the quality of services provided to income taxpayers), and in line with the research objectives, the main hypothesis of the research was formulated (there is a relationship Significance between tax techniques and the quality of services provided to income taxpayers) a number of sub-hypotheses emerged from this hypothesis that were stated in the research methodology, and a number of conclusions were reached, the most important of which were (through the use of the correlation coeff

This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu

A study on  liquid- liquid extraction  of Iron (III) in Benzene has  been made. The effect of different parameters such as type of medium and time of equilibration,  concentration  of metal  ion, type of organic  solvent,  and effect of cations on distribution ratio of Iron (III). Has been studies the stoichiometry   of  the  extracted  species  determined   using  slope  analysis method and found to be (M:L) (1 :3).

This paper deals with load-deflection behavior the jointed plain concrete pavement system using steel dowel bars as a mechanism to transmit load across the expansion joints. Experimentally, four models of the jointed plain concrete pavement system were made, each model consists of two slabs of plain concrete that connected together across expansion by two dowel bars and the concrete slab were supported by the subgrade soil. Two variables were dealt with, the first is diameter of dowel bar (12, 16 and 20 mm) and the second is type of the subgrade soil, two types of soil were used which classified according to the (AASHTO): Type I (A-6) and type II (A-7-6). Experimental results showed that increasing dowel bar diameter from 12 mm to 20 mm