Let R be a commutative ring with identity and M be a unitary R- module. We shall say that M is a primary multiplication module if every primary submodule of M is a multiplication submodule of M. Some of the properties of this concept will be investigated. The main results of this paper are, for modules M and N, we have M N and HomR (M, N) are primary multiplications R-modules under certain assumptions.

Let  be a commutative ring with identity and  be an -module. In this work, we present the concept of semi--maximal sumodule as a generalization of -maximal submodule.

We present that a submodule  of an -module  is a semi--maximal (sortly --max) submodule if  is a semisimple -module (where  is a submodule of ). We  investegate some properties of these kinds of modules.

      In this paper, we introduce the concepts of Large-lifting and Large-supplemented modules as a generalization of lifting and supplemented modules.  We also give some results and properties of this new kind of modules.

In this paper, we introduce and study the notions of fuzzy quotient module, fuzzy (simple, semisimple) module and fuzzy maximal submodule. Also, we give many basic properties about these notions.

     In a previous work, Ali and Ghawi studied closed Rickart modules. The main purpose of this paper is to define and study the properties of y-closed Rickart modules .We prove that, Let  and   be two -modules such that  is singular. Then  is -y-closed Rickart module if and only if   Also, we study the direct sum  of  y-closed Rickart modules.

An R-module M is called a 2-regular module if every submodule N of M is 2-pure submodule, where a submodule N of M is 2-pure in M if for every ideal I of R, I2MN = I2N, [1]. This paper is a continuation of [1]. We give some conditions to characterize this class of modules, also many relationships with other related concepts are introduced.

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

This study examined the phenomenon of unemployment in Iraq and the extent of the contribution of these loans granted by banks to finance small and medium enterprises in reducing their rates. The temporal boundaries of the study included the period between (2012-2018). The spatial boundaries consisted of random sampling of six Iraqi banks) Where the government banks included (Rafidain, Rasheed and industrial), private banks included (the Iraqi Islamic Bank and the Gulf Commercial Bank and the Bank of the Middle East). In order to achieve the objective of the research in the light of the hypotheses drawn up, the research divided into three topics, the first section highlighting the reality of small and medium enterprises in Iraq and the lo

Let R be commutative ring with identity and let M be any unitary left R-module. In this paper we study the properties of ec-closed submodules, ECS- modules and the relation between ECS-modules and other kinds of modules. Also, we study the direct sum of ECS-modules.

        he responsibility system has an important role in various international fields, including the area of ​​the proliferation of small and light weapons, and the destabilization and imbalance that this proliferation causes causes and legal centers, because without them, the agreement rules have no impact and significance, given the guarantees decided by the responsibility to ensure respect for the obligations imposed by that system,  Every action that violates the provisions of international law, whether it comes to a simple violation of an international obligation or a violation of a fundamental obligation that affects the interests of the international community requires the accountabilit