The research aims to prepare a preliminary feasibility study that shows the importance of preliminary feasibility study in investment decision making, carrying out of the local demand of service provided in accordance with international standards and statement of investment opportunities available to the private sector in several investment methods. In order to reach the objectives of the study was adopted as a method of partial analysis at the level of economic unity through the study demand, supply, costs, economic and social profitability.

      The health sector in Iraq is one of the service sectors facing today a continuous deficiency

This study aimed at identifying how children express the emerging coronavirus in general and according to their age groups (4-13 years) by analyzing 91 of their drawings published online, using the descriptive content analytical approach. The results showed that children's artistic expression of the virus came according to the concepts and ideas they carried about the virus for the age groups of (4-7 years) and (7-9 years), while it came according to visual perception for age groups (9-11 years), and from (11-13) years. Also, most children were aware about the presence of the virus and its widespread around the world, but (99%) of them do not realize the seriousness of the virus. It was confirmed that between (25-34%) of children were su

The research deals with the lyrical introduction in the commentary of Tarfa bin al-Abd as a formative system characterized by flexibility and richness of imagination, which achieved a formative treatment and a unique construction within the structures of the structural and semantic language. I dealt with the poetic verses represented by the lyrical introduction as a formative hypothesis, basing its goal on a methodological framework distributed on the problem that was summarized by the following question: Is it possible to look at the poetic pattern within the pre-Islamic poem / hanging blinking as a model, in its plastic dimensions and to identify the stylistic treatment that achieves the formation space within the poetic text. The rese

    In this paper, we introduce the concept of s.p-semisimple module. Let S be a semiradical property, we say that a module M is s.p - semisimple if for every submodule N of M, there exists a direct summand K of M such that K ≤ N and N / K has S. we prove that a module M is s.p - semisimple module if and only if for every submodule A of M, there exists a direct summand B of M such that A = B + C and C has S. Also, we prove that for a module M is s.p - semisimple if and only if for every submodule A of M, there exists an idempotent e ∊ End(M) such that e(M) ≤ A and (1- e)(A) has S. 

A class of hyperrings known as divisible hyperrings will be studied in this paper. It will be presented as each element in this hyperring is a divisible element. Also shows the relationship between the Jacobsen Radical, and the set of invertible elements and gets some results, and linked these results with the divisible hyperring. After going through the concept of divisible hypermodule that presented 2017, later in 2022, the concept of the divisible hyperring will be related to the concept of division hyperring, where each division hyperring is divisible and the converse is achieved under conditions that will be explained in the theorem 3.14. At the end of this paper, it will be clear that the goal of this paper is to study the concept

   As a result of the entry of  multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying an

The effect of thickness variation on some physical properties of hematite α-Fe2O3 thin films was investigated. An Fe2O3 bulk in the form of pellet was prepared by cold pressing of Fe2O3 powder with subsequent sintering at 800 . Thin films with various thicknesses were obtained on glass substrates by pulsed laser deposition technique. The films properties were characterized by XRD, and FT-IR. The deposited iron oxide thin films showed a single hematite phase with polycrystalline rhombohedral crystal structure .The thickness of films were estimated by using spectrometer to be (185-232) nm. Using Debye Scherrerś formula, the average grain size for the samples was found to be (18-32) nm. Atomic force microscopy indicated that the films had

Tamoxifen(TAM) is an effective anticancer drug. This study was conducted to evaluate the side effects of Tamoxifenon the lipid profile. 40 rats divided into 4 equal groups,3 groups were given different doses (30, 40, 50)mg/kg body weight of TAM three times a week for 8 weeks as well as control group that was given with physiological solution.At the end ofexperiment, The results showed significant differences in the treated groups were the results showed a significant degrees (p<0.05) in the HDL level in the treatment group (50mg/kg) while the three groups showed a significant increase in the levels of (Ch, TG, LDL, VLDL). The results of the study showed that Tamoxifen caused an accumulation in fats.

       The present paper focuses on studying a rhetorical form often used in Spanish linguistic discourse .It also examines the study two sides (theoretical and practical), the concept of metaphor, the most important modern school that deals with this issue, the development of this technique and its relationship with other intellectual ideologies, and the role metaphor plays in interpreting the meaning of the linguistic discourse especially in conveying political message. The study allows the formulation and the creation of a conceptual picture for the purposes of metaphor in the linguistic discourse used in Spanish press. It investigates discursive models from the Spanish press,

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.