Iraqi industrial units face strong competition due to many problems including1- high production costs2- weak interest in studying the market3- lack of government support for their products4- dumping the market with imported products with specifications and a competitive price as well as adopting the traditional cost system in calculating costs that do not provide appropriate information for pricing decisions Which requires studying and analyzing these problems and dealing with them by adopting modern technologies so that they can compete, so the research aims to show the knowledge bases of technology Activity- Based Costing, with an indication of the role of technology Activity- Based Costing in rationalizing the tax In, and the

  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

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.

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.

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.

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

   In this paper ,we introduce a concept of Max– module as follows: M is called a Max- module if ann N R is a maximal ideal of R, for each non– zero submodule N of M;       In other words, M is a Max– module iff (0) is a *- submodule, where  a proper submodule N of M is called a *- submodule if [ ] : N K R is a maximal ideal of R, for each submodule K contains N properly.       In this paper, some properties and characterizations of max– modules and  *- submodules are given. Also, various basic results a bout Max– modules are considered. Moreover, some relations between max- modules and other types of modules are considered.

Gangyong Lee, S.Tariq Rizvi, and Cosmin S.Roman studied Rickart modules.

The main purpose of this paper is to develop the properties of Rickart modules .

We prove that each injective and prime module is a Rickart module. And we give characterizations of some kind of rings in term of Rickart modules.

      Let  be a right module over a ring  with identity. The semisecond submodules are studied in this paper. A nonzero submodule  of   is called semisecond if    for each . More information and characterizations about this concept is provided in our work.