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 aim of this paper is to generate topological structure on the power set of vertices of digraphs using new definition which is Gm-closure operator on out-linked of digraphs. Properties of this topological structure are studied and several examples are given. Also we give some new generalizations of some definitions in digraphs to the some known definitions in topology which are Ropen subgraph, α-open subgraph, pre-open subgraph, and β-open subgraph. Furthermore, we define and study the accuracy of these new generalizations on subgraps and paths.

        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.

  In this paper, we define the bg**-connected space and study the relation between this space and other kinds of connected spaces .Also we study some types of continuous functions and study the relation among (connected space, b-connected space,  bg-connected  space and bg**-connected space) under these types of continuous functions.  

The research seeks to identify the proposed scenarios to predict and ward off monetary credit risks that the bank is exposed to in the future, using the banking stress tests model, and showing their impact on capital adequacy and profitability ratio,To achieve this purpose, Sumer Commercial Bank was taken as a case study, and mathematical equations were used to extract the results. Low percentage of profits and returns, strictness in the process of granting credit and financing operations in order to reduce credit risks.

Tourism is a human phenomenon and economic and social activity. It represents an effective forces in the life of the individuals and state alike. As any other economic and human activity has appositive and negative results.

So there is a necessary to planning and activate this sector to get the most possible advantage.

Tourism  has special importance out of its effect on the structure  and performance of national economy. It can be regarded a dynamic activity with mutual effect include all the economic activities within and out the state. Tourism is affected and affect the  production con summing , joineries , communication , ports ,hotel , restaurants ,internal and

The research aims to identify small and medium enterprises in accounting thought in terms of definition and concept, and this international financial reporting standard for small and medium-sized enterprises (SMEs) in the theoretical aspect. As for the practical aspect, the small and medium-sized enterprises standard has been applied to the financial statements of the company in question, the preparation of the opening entry on the date of the transition, the requirements of measurement and the accounting disclosure on the date following the application of the standard, and the preparation of the company's financial statements and the accompanying explanations according to the standard of small and medium-sized enterprises. The r

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