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bsj-1548
On Strongly F – Regular Modules and Strongly Pure Intersection Property
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A submoduleA of amodule M is said to be strongly pure , if for each finite subset {ai} in A , (equivalently, for each a ?A) there exists ahomomorphism f : M ?A such that f(ai) = ai, ?i(f(a)=a).A module M is said to be strongly F–regular if each submodule of M is strongly pure .The main purpose of this paper is to develop the properties of strongly F–regular modules and study modules with the property that the intersection of any two strongly pure submodules is strongly pure .

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Publication Date
Wed Mar 01 2023
Journal Name
Baghdad Science Journal
On the Split Mersenne and Mersenne-Lucas Hybrid Quaternions
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In this communication, introduce the split Mersenne and Mersenne-Lucas hybrid quaternions, also obtaining generating functions and Binet formulas for these hybrid quaternions and investigating some properties among them.

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Publication Date
Sun Mar 01 2015
Journal Name
International Journal Of Computer Science And Mobile Computing
Single Face Detection on Skin Color and Edge Detection
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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
On The Convergence Speediness of K * and D-Iterations
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Abstract<p>In this article, we introduced a new concept of mappings called δZA - Quasi contractive mapping and we study the K*- iteration process for approximation of fixed points, and we proved that this iteration process is faster than the existing leading iteration processes like Noor iteration process, CR -iteration process, SP and Karahan Two- step iteration process for 𝛿𝒵𝒜 − quasi contraction mappings. We supported our analytic proof by a numerical example.</p>
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Publication Date
Thu Feb 01 2018
Journal Name
Italian Journal Of Pure And Applied Mathematics
A note on s-acts and bounded linear operators
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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Tax Audit and Its Impact on Tax Returns Quality
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     The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t

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Publication Date
Tue Oct 04 2022
Journal Name
Ieee Access
Plain, Edge, and Texture Detection Based on Orthogonal Moment
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Image pattern classification is considered a significant step for image and video processing.Although various image pattern algorithms have been proposed so far that achieved adequate classification,achieving higher accuracy while reducing the computation time remains challenging to date. A robust imagepattern classification method is essential to obtain the desired accuracy. This method can be accuratelyclassify image blocks into plain, edge, and texture (PET) using an efficient feature extraction mechanism.Moreover, to date, most of the existing studies are focused on evaluating their methods based on specificorthogonal moments, which limits the understanding of their potential application to various DiscreteOrthogonal Moments (DOMs). The

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Transparency and Its Impact on Achieving The Organizational Reputation.
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 This research test the relationship and the effect of an explanatory variable transparency in the organizational reputation responder variable by senior management in the departments of the Ministry of Housing and Construction centrally funded, As well as come  out among other recommendations contribute to the achievement of organizational reputation of the organizations surveyed. Given the importance of the research topic for the public sector and the community and the environment in which they operate researcher designed questionnaire containing (30) items, and collected data from (92) respondents, representing the research community (eight establishments) exclusively and comprehensively, relying descriptive analytic

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Publication Date
Sat Dec 01 2018
Journal Name
Political Sciences Journal
Globalisation and its Impact on North Korean political Regime
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Abstract Globalization dominated in the last decade of the twentieth century and the eve of the third millennium over economic,politics,psychology,culture,communications and information sciences,it's a historical phenomenon refer to many important transitions in humanitarian life.It foxes on that state has illusion its historical role in the psychologist,economic and political buldings. Globalization issue and its influence in North Korea put a spotlight on political,economic and cultural situations,the political system resists any change with many limitations on political freedoms,human rights and political multiplicity.Libralism trends and free market are so weaken when it comparing within the bad economic situation of the coun

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditors Reporting and its Role on Rationalizing economic decisions
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The research aims to release the concept of auditing reporting and its role in the rationalization of economic decisions in the companies listed in the Iraq Stock Exchange from the viewpoint of academics, professionals, investors and lenders. Auditor reporting witnessed the great progress in many areas addressed many of the previous studies compare with Iraqi auditors reporting because there are some defects in these aria .The research problem focused whether the auditor report in Iraq is contains useful information to rationalize investment decisions & lending decisions in the shareholding companies listed on the Iraq Stock Exchange , and under that premise , " There is statistically significant relationship between the reporting au

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Publication Date
Sun Dec 02 2012
Journal Name
Baghdad Science Journal
Synthesis and Characterization of Derivatives Based on 4, - Dimercaptobiphenyl
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Starting from 4, - Dimercaptobiphenyl, a variety of phenolic Schiff bases (methylolic, etheric, epoxy) derivatives have been synthesized. All proposed structure were supported by FTIR, 1H-NMR, 13C-NMR Elemental analysis all analysis were performed in center of consultation in Jordan Universty.

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