The increasing use of narcotic drugs and psychotropic substances in the recent period and the accompanying increase in the number of addicts recently on these substances obliged the administration to pay attention to this issue to protect the public health from the dangers of drugs and psychotropic substances.                                                                  &nb

Givers of foreign Audit about Social Responsibility of Profit Organization. The recent time is charcterstically with big economic Organization activities, because there are many transactions between these Organizations and different financial markets development techniques.

This  encourgage business men to increase their efforts for investment in these markets. Because the Accounting is in general terms it represents a language of these Unions Activities and translate them in to fact numbers, for that there is need for Accounting recording for certain of these Organizations behavior and their harmonization with their Objectives.

In this respect the Audit function comes to che

In this article, the additivity of higher multiplicative mappings, i.e., Jordan mappings, on generalized matrix algebras are studied. Also, the definition of Jordan higher triple product homomorphism is introduced and its additivity on generalized matrix algebras is studied.

Praise be to God, who said: {And establish prayer and pay zakat and lend to God a good loan, and whatever good you put forward for yourselves you will find with God. It is better and greater in reward. Ask forgiveness of God. Indeed, God is Forgiving, Most Merciful. May blessings and peace be upon Muhammad, the servant of God, and His Messenger, may God bless him and grant him peace, who said: “Islam is built on five Testifying that there is no god but God and that Muhammad is the Messenger of God, establishing prayer, paying zakat, Hajj, and fasting Ramadan” ().
Now that follows: Islamic law aims to make man happy in this world and the afterlife, starting with faith in God Almighty until the end of the legal obligations. This is

Urban wetlands are one of the complex systems that provide many economic, social and environmental services to the city. In this research, the most important services provided by urban wetlands from the point of view of the urban planner were reviewed, and the types of these lands and their divisions according to the type of services provided by each type were presented. Environmental is represented in its ability to reduce the dangers of floods, mitigate the climate and reduce its negative impacts, purify water and deplete a lot of suspended impurities and pollutants, and social services such as recreational areas and beautiful landscapes that inspire joy and reassurance in the soul, as well as cultural areas and sports activities for m

Inˑthis work, we introduce the algebraic structure of semigroup with KU-algebra is called KU-semigroup and then we investigate some basic properties of this structure. We define the KU-semigroup and several examples are presented. Also,we study some types of ideals in this concept such as S-ideal,k- ideal and P-ideal.The relations between these types of ideals are discussed and few results for product S-ideals of product KU-semigroups are given. Furthermore, few results of some ideals in KU-semigroup under homomorphism are discussed.

The aim of this paper is to introduce and study the concept of SN-spaces via the notation of simply-open sets as well as to investigate their relationship to other topological spaces and give some of its properties.

Let R be a commutative ring with identity, and let M be a unitary left R-module. M is called Z-regular if every cyclic submodule (equivalently every finitely generated) is projective and direct summand. And a module M is F-regular if every submodule of M is pure. In this paper we study a class of modules lies between Z-regular and F-regular module, we call these modules regular modules.

Let R be a commutative ring with identity and let M be a unital left R-module.
A.Tercan introduced the following concept.An R-module M is called a CLSmodule
if every y-closed submodule is a direct summand .The main purpose of this
work is to develop the properties of y-closed submodules.

in recent years cryptography has played a big role especially in computer science for information security block cipher and public