Our aim in this work is to investigate prime submodules and prove some properties of them. We study the relations between prime submodules of a given module and the extension of prime submodules. The relations between prime submodules of two given modules and the prime submodules in the direct product of their quotient module are studied and investigated.

The idea of ​​digital legacy is a very modern issue in the legal reality, as it did not appear until this decade, and the signs of its emergence in America are originating from Iraq by an American soldier who was killed in Iraq. The legal position of the accounts and pages and the content of the accounts and personal pages left by the human being after his death, and can it be passed on after him to the heirs or not? It is the general successor who deserves this digital stuff.

         When reviewing the position of comparative laws of American, English, French, Iraqi and Islamic jurisprudence, we find that the essence of the problem raised by the issue of digital heritage is the collis

      The research aims to study the estimation of compensation due to those affected by terrorist acts, guided by the legal systems in the Kingdom of Saudi Arabia and the experience of the French and Egyptian legislators, beginning with the dispute over the definition of terrorist act, and analyzing the extent of countries’ commitment to compensating those injured by terrorist acts, the legal basis for compensation for damage, and how the injured person is entitled to compensation and its relationship to standards Compensation and how to estimate it.

              The research reached several results, including the multiplicity of legal t

Video represented by a large number of frames synchronized with audio making video saving requires more storage, it's delivery slower, and computation cost expensive. Video summarization provides entire video information in minimum amount of time. This paper proposes static and dynamic video summarization
methods. The proposed static video summarization method includes several steps which are extracting frames from video, keyframes selection, feature extraction and description, and matching feature descriptor with bag of visual words, and finally save frames when features matched. The proposed dynamic video summarization
method includes in general extracting audio from video, calculating audio features

    Judicial jurisprudence is one of the important legal solutions to address the shortcomings of legislation. Throughout its long history, human societies have known many cases in which the judge finds himself facing a legislative vacuum in addition to civil legal texts that are difficult for the judge to implement due to ambiguity or contradiction, which requires diligence. To rule on resolving disputes before him in order not to deny justice, but the judge in his jurisprudence was not absolute, but rather bound by certain controls represented by observing the wisdom of legislation on the one hand and taking into account the nature of the texts on the other side, and from here this research came to shed light on the juri

The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is repr

This study concerns a new type of heat exchangers, which is that of shell-and-double concentric tube heat exchangers. The case studies include both design calculations and performance calculations.

       The new heat exchanger design was conducted according to Kern method. The volumetric flow rates were 3.6 m³/h and 7.63 m³/h for the hot oil and water respectively. The experimental parameters studied were: temperature, flow rate of hot oil, flow rate of cold water and pressure drop.

A comparison was made for the theoretical and experimental results and it was found that the percentage error for the hot oil outlet temperature was (- 1.6%). The percentage

The concept of a 2-Absorbing submodule is considered as an essential feature in the field of module theory and has many generalizations. This articale discusses the concept of the Extend Nearly Pseudo Quasi-2-Absorbing submodules and their relationship to the 2-Absorbing submodule, Quasi-2-Absorbing submodule, Nearly-2-Absorbing submodule, Pseudo-2-Absorbing submodule, and the rest of the other concepts previously studied. The relationship between them has been studied, explaining that the opposite is not true and that under certain conditions the opposite becomes true. This article aims to study this concept and gives the most important propositions, characterizations, remarks, examples, lemmas, and observations related to it. In the en

Tax governance is a set of legal means that directs the tax administration to deal in good faith with taxpayers based on transparency, integrity and accountability while ensuring the achievement of tax justice and works to introduce advanced means by which it deals with all stakeholders.

      In this study, we try to explain its rooting and legal nature by shedding light on the position of some international organizations and their internal legislation in the context of public finance.

        Every finite dimensional normed algebra is isomorphic to the finite direct product of  or , it is also proved these algebras are ultrasemiprime algebras. In this paper, the ultrasemiprime proof of the finite direct product of  and  is generalized to the finite direct product of any ultrasemiprime algebras.