Let R be a commutative ring with unity and an R-submodule N is called semimaximal if and only if

 the sufficient conditions of F-submodules to be semimaximal .Also the concepts of (simple , semisimple) F- submodules and quotient F- modules are  introduced and given some  properties .

  In this paper we introduce the notion of semiprime fuzzy module as a generalization of semiprime module. We investigate several characterizations and properties of this concept.

  Let R be a commutative ring with unity. In this paper we introduce and study fuzzy distributive modules and fuzzy arithmetical rings as generalizations of (ordinary) distributive modules and arithmetical ring. We give some basic properties about these concepts.  

Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter

The study aims (objective ) to clarify the concept of comprehensive income and its usefulness for users, as the study aims to clarify the relationship between the concept of comprehensive income and market value of the company where the measurement of comprehensive income after accounting for net income and by measuring the unrealized gains or losses in the value of securities available for sale, and measurement the unrealized gains or losses on futures contracts, which are financial derivatives, and measurement the unrealized gains or losses from the settlement of foreign currency translation (conversions), and measurement the impact on the market value of companies and of the present study to rise or fall of return on the stock

Some physical properties enthalpy (?H), entropy (?s), free energy (?G),capacities(?cp?) and Pka values) for valine in dimethyl foramideover the temperature range 293.15-318.15K, were determined by direct conductance measurements. The acid dissociation at six temperature was examined at solvent composition x2) involving 0.141 of dimethyl foramide . As results, calculated values have been used to determine the dissociation constant and the associated thermodynamic function for the valine in the solvent mixture over temperatures in the range 293.15-318.15 k. The Pka1, and Pka2 were increased with increasing temperature.

sanaa tareq, Baghdad Science Journal, - Cited by 1

The development of economic and environmentally friendly extractants to recover cobalt metal is required due to the increasing demand for this metal. In this study, solvent extraction of Co(II) from aqueous solution using a mixture of N,N0-carbonyl difatty amides (CDFAs) synthesised from palm oil as the extractant was carried out. The effects of various parameters such as acid, contact time, extractant concentration, metal ion concentration and stripping agent and the separation of Co(II) from other metal ions such as Fe(II), Ni(II), Zn(III) and Cd(II) were investigated. It was found that the extraction of Co(II) into the organic phase involved the formation of 1:1 complexes. Co(II) was successfully separated from commonly associated metal

  Many production companies suffers from big losses because of  high production cost and low profits for several reasons, including raw materials high prices and no taxes impose on imported goods also consumer protection law deactivation and national product and customs law, so most of consumers buy imported goods because it is characterized by modern specifications and low prices.

  The production company also suffers from uncertainty in the cost, volume of production, sales, and availability of raw materials and workers number because they vary according to the seasons of the year.

  I had adopted in this research fuzzy linear program model with fuzzy figures