Throughout this paper R represents a commutative ring with identity and all R-modules M are unitary left R-modules. In this work we introduce the notion of S-maximal submodules as a generalization of the class of maximal submodules, where a proper submodule N of an R-module M is called S-maximal, if whenever W is a semi essential submodule of M with N ⊊ W ⊆ M, implies that W = M. Various properties of an S-maximal submodule are considered, and we investigate some relationships between S-maximal submodules and some others related concepts such as almost maximal submodules and semimaximal submodules. Also, we study the behavior of S-maximal submodules in the class of multiplication modules. Farther more we give S-Jacobson radical of rings

The study aimed to examine the impact of audit committee characteristics on the practices of intellectual capital disclosure in the annual reports of Bank and Insurance companies listed on Palestine Exchange, through performing content analysis of the annual reports for the study sample which totaled thirteen companies, including six banks and seven insurance companies. To achieve the study objectives, the study employed a content analysis approach in order to analyze the content of the intellectual capital disclosure practice, in addition, the study used cross-sectional with longitudinal data for time series for a period of time between 2014-2019. The empirical results indicated that financial expertise and the number of meeting

With today's rapid and full of dangers the world banking sector is one of the most vital sectors at risk, and on the supervisory bodies responsible for monitoring the work of banks to take an active role in influencing the banks and put on the right track and is compatible with internationally approved curriculum. The lie of the research problem in the weak supervisory role of the Central Bank for banks in general and private banks in particular, limited the process of performance audit carried out by the Federal Office of Financial Supervision in auditing oversight role of the Central Bank control over the banks, according to the methods of performance audit followed by the upper bodies of financial control and accounting, And it was ba

كنا ولا نزال نقرأ عن انهيار اسهم بورصة وول ستريت في نيويورك عام 1929 لكننا لم نعايش ذلك الحدث الاقتصادي الكبير، اما الان فإننا نرى ونسمع ونحس بتداعيات هذه الازمة المالية بل الاقتصادية العالمية الحالية.

وهذه الشرارة التي كانت بدأت قبل حوالي 80 عاماً ها هي تعيد نفسها اليوم وتبدأ من نفس المكان- بورصة وول ستريت في نيويورك.

واذا كنا قرأنا عن انهيار نظام برتن- وودز بعد الحرب العالمية الث

The main purpose of this work is to introduce some types of fuzzy convergence sequences of operators defined on a standard fuzzy normed space (SFN-spaces) and investigate some properties and relationships between these concepts. Firstly, the definition of weak fuzzy convergence sequence in terms of fuzzy bounded linear functional is given. Then the notions of weakly and strongly fuzzy convergence sequences of operators  are introduced and essential theorems related to these concepts are proved. In particular, if ( ) is a strongly fuzzy convergent sequence with a limit  where linear operator from complete standard fuzzy normed space  into a standard fuzzy normed space  then  belongs to the set of all fuzzy bounded linear operators

Abstract: A novel design of Mach Zehnder Interferometer (MZI) in terms of using special type of optical fiber that has double clad with graded distribution of the refractive index that can be easily implemented practically was suggested and simulated in this work. The suggested design is compact, rapid, and is simple to be modified and tested. The simulated design contains a MZI of 1546.74 nm of central wavelength that is constructed using special type of double clad optical fiber that has two different numerical apertures. The first aperture will supply single mode propagation via its core, while the second numerical aperture supports a zigzag wave propagation (multimode) in the first clad region. The interferometer’s

Abstract The purpose of the study is to develop self-attendance fear measures for table tennis players and tennis players with disabilities, as well as to gauge how severe these fears are in both groups. The authors propose that there are no statistically significant differences in the level of fear of self-attendance for players of ground tennis and table tennis for the disabled between the arithmetic mean and the hypothetical mean. In keeping with the nature of the current study, we adopted a descriptive methodology, and the sample comprised 62 players of table tennis and tennis for the disabled. The authors make use of the Al-Taei prepared scale (fears of selfattendance). The statistical package for educational sciences (spss v 26)

تهدف هذه الدراسة للتعرف على السياسات اإلاسرائيلية المتبعة على الارض والمتمثلة في االاستيطان
الاستعماري والطرق التفافية، ومصادرة الاراضي وجدار الضم والتوسع العنصري، بالاضافة إلى التصنيف
الاداري للمناطق في الضفة الغربية حسب ما جاء في اتفاقية أوسلو، والتي من شأنها التأثير على تلك
المناطق، وال سيما قطاع اإلسكان الذي يعد من أهم القطاعات التي تتر كب وبالتحديد في منطقة الدراسة،
وسوف تحاول هذه الدراسة تس

The Bangestan reservoir, which occurs in the Ahwaz oilfield, consists of the middle Cretaceous limestone Ilam and Sarvak Formations that were deposited in the Zagros Basin. The reservoir is divided into ten Zones (A to J) formed in the upper Albian-Santonian and contains considerable hydrocarbon accumulations. The limestones were deposited on an extensive shallow carbonate platform on a passive margin and are dominated by rudist biostrome and grainstone facies. Paleogeographical changes mean that identification of the facies is complex. Seismic stratigraphy and isotopic data are used to better understand the structural and geological setting and develop an understanding of the sedimentary environment. The results show that the rudist biostr

Abstract

Research title: The legal ruling of advice.

This research deals with the topic of advice, as the research included the following:

Preamble: I explained in it the meaning of advice in the Qur’an and Sunnah, and that what is meant by it is a good performance of the duty, then explaining its importance, importing it, and the difference between advice and what is similar to it, from enjoining good, denial, reproach and reprimand, backbiting and the will.

The first topic: It dealt with the ruling on advice, whether it is recommended or disliked, or forbidden, because what is meant by it is to give advice to others may be an obligation in kind, or it may be desirable or dislike