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On Semiannahilator Supplement Submodules
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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.

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Biochemical studies on the effect of Crataegus aqueous extract on oxidative stress during ischemia/reperfusion induced myocardial injuries
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Background: myocardial ischemia-reperfusion (I/R) injury may occur in a variety of clinical settings and this remains a significant problem. Oxygen free radicals, produced on reperfusion have been shown to play a major role in myocardial I/R injury. Various therapeutic effects have been described for Crataegus. Additionally, it has been presented that Crataegus has protective effect against ischemia reperfusion induced myocardial injuries to various organs. Therefore, it seems possible that the administration of Crataegus might protect the heart against the ischemia reperfusion injury.
Objectives: I detected the chemical components and trace elements of the aqueous extract of Crataegus leaves and determine whether Crataegus extract pr

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Publication Date
Sun Nov 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Study on the Influence of Induced Water Stress on Seeds Germination and Seedlings Growth of Silybum marianum
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The effect of water stress induced by using polyethylene glycol (PEG-6000) on germination of seeds and growth of seedlings of Silybum marianum was studied.  Two  concentrations  of PEG  were used to get two water stresses (-0.4 & -0.8 bar) as well as the control for comparison. The results showed a significant decrease (P<0.05) in germination  ratio compared  with  the control.  The ratio did  not slow down to less than 50% which indicates the ability of the seeds to resist water stress to some extent. Also, a significant decrease (P<0.05)  in the  length  of  shoot  and  root was  observed  compared with the control. This plant showed

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of voluntary corporate disclosure on tax planning: The impact of voluntary corporate disclosure on tax planning
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The attention of civil society organizations, governments and international non-governmental organizations in recent years has focused on the acute practices adopted by companies with the aim of reducing the tax burden, and the results of these practices have a negative impact on the tax revenues that the state uses to finance public needsThe aim of the research is to measure the impact of the voluntary disclosure of companies on tax planning for the period from 2011 to 2015 and the research community is in the General Tax Authority. The research sample is 6 companies within the private sector in the financial, banking, insurance and industrial fields. The research was based on a special model to measure the optional disclosure,

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Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
CHITOSAN EFFECT ON MEAT QUALITY IN LOCAL QUAILS MALE: CHITOSAN EFFECT ON MEAT QUALITY IN LOCAL QUAILS MALE
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The aim of this study is to know the effect of different percentages of chitosan added to drinking water on the weight and quality of quail meat, physical anatomy in terms of (the body of the long carcass, the girth of the chest, the length of the thigh bones, the thigh racket, the fullness of the chest), chemical analysis (protein, moisture, fat and ash) and sensory evaluation of quail meat. It was purchased 320 Iraqi-origin birds of quail and one day old. Chicks were randomly distributed to three equal groups' treatments and treated with chitosan and added to the drinking water: the first treatment (0.1 gm./L water only as a control treatment), the second treatment (0.2 gm./L of chitosan was added to the drinking water) and the

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Publication Date
Mon May 27 2019
Journal Name
Al-khwarizmi Engineering Journal
Investigation the Influence of SPIF Parameters on Residual Stresses for Angular Surfaces Based on Iso-Planar Tool Path
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Incremental Sheet Metal Forming (ISMF) is a modern sheet metal forming technology which offers the possibility of manufacturing 3D complex parts of thin sheet metals using the CNC milling machine. The surface quality is a very important aspect in any manufacturing process. Therefore, this study focuses on the resultant residual stresses by forming parameters, namely; (tool shape, step over, feed rate, and slope angle) using Taguchi method for the products formed by single point incremental forming process (SPIF). For evaluating the surface quality, practical experiments to produce pyramid like shape have been implemented on aluminum sheets (AA1050) for thickness (0.9) mm. Three types of tool shape used in this work, the spherical tool ga

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Publication Date
Mon Aug 07 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study on The Effects of Boron on The Structure of Chloroplasts of Cauliflower , By Using Light Scattering Technique
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         Effects of Boron on the structure of chloroplasts membrane isolated from cauliflower are investigated , using light scattering technique. Results obtained in this study suggest that Boron in the concentration range (0.1-5 µm) can fluidize the lipids of the chloroplast membrane due to different extent. Mechanisms by which Boron can change the lipid fluidity is discussed. Furthermore, an experimental evidence is presented to show that2µM Boron can mediate conformational changes in the membrane –bound proteins of the cauliflower’s chloroplast.

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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of Legal Sciences
The Notice on Lack of Non-Conformity as a Duty on the Buyer Accordance with CISG Vienna- 1980
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The object of conformity of the goods to the contract has always played a central role in both national and international sales transactions as it goes to very essence of the contractual relationship. The seller must deliver goods which are of the quantity, quality, and description required by the contract. Only once the goods have been delivered, the buyer has a duty to inspect the goods and eventually notify the seller whenever the product received breaches the conformity requirements set by Article /35 of CISG 1980. But the buyer losses the right to rely on the lack of conformity of the goods if he does not give notice to the seller specifying the nature of the lack of conformity within a reasonable time after he has discovered it or

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Dimensions Of Banking Service Quality and Its Rule On Customer's Satisfaction: Applied Study On Al- Rasheed Bank
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The purpose of this research is to recognize the relationship between the dimensions of  banking service quality and customer's satisfaction , through customer's evaluation of the level of service quality offered to them by Al – Rasheed bank. Also to determine the proportional importance of different dimensions of service quality. In addition to examine the relationship between banking service quality in its dimensions  and customer's satisfaction. (150 ) samples were distributed among the bank customers , only (130 ) samples were collected and good for analysis.

The results were analyzed and examined the hypothesis through a group of statistical methods. The most important results is the positive evaluation of the ba

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of long-term investment on bank profitability : an applied research on a sample of Iraqi banks
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Abstract

                The aim of the research is to demonstrate the impact of long-term investment on profitability, and in order to achieve this goal, long-term investment was chosen, represented by (the ratio of long-term investments to total investments, the ratio of long-term investment to the total (deposits) as independent variables, and studying its impact on the dependent variable, which is profitability as measured by the rate of return on investments, the rate of return on equity. In order to reach the results, the inductive approach and the analytical descriptive approach were used, and the research found a significant impac

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Publication Date
Sat Feb 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Field study of the effect of jet grouting parameters on strength based on tensile and unconfined compressive strength
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Abstract<p>The improvement of the mechanical soil characteristics of jet grouting technique is very attractive. The jet grouted soil cement columns in soft is a complicated issue because it depends on a number of factors such as, soil nature, mixture, influence among soil and grouting materials, jetting force of nozzle, jet grouting and water flow rate, rotation and lifting speed. This paper discusses the estimation of shear strength parameters of soil-cement column (soilcrete) in soft clayey soil based on the relationships between the unconfined compressive and split tensile strength for the soilcrete and the effect of the jet grouting and water pressure in the values of cohesion and internal f</p> ... Show More
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