With today's rapid and full of dangers the world banking sector is one of the most vital sectors at risk, and on the supervisory bodies responsible for monitoring the work of banks to take an active role in influencing the banks and put on the right track and is compatible with internationally approved curriculum. The lie of the research problem in the weak supervisory role of the Central Bank for banks in general and private banks in particular, limited the process of performance audit carried out by the Federal Office of Financial Supervision in auditing oversight role of the Central Bank control over the banks, according to the methods of performance audit followed by the upper bodies of financial control and accounting, And it was ba

In this paper, we present the almost approximately nearly quasi compactly packed (submodules) modules as an application of the almost approximately nearly quasiprime submodule. We give some examples, remarks, and properties of this concept. Also, as the strong form of this concept, we introduce the strongly, almost approximately nearly quasi compactly packed (submodules) modules. Moreover, we present the definitions of almost approximately nearly quasiprime radical submodules and almost approximately nearly quasiprime radical submodules and give some basic properties of these concepts that will be needed in section four of this research. We study these two concepts extensively.

In this paper, some relations between the flows and the Enveloping Semi-group were studied. It allows to associate some properties on the topological compactification to any pointed flows. These relations enable us to study a number of the properties of the principles of flows corresponding with using algebric properties. Also in this paper proofs to some theorems of these relations are given.

The main purpose of this work is to introduce some types of fuzzy convergence sequences of operators defined on a standard fuzzy normed space (SFN-spaces) and investigate some properties and relationships between these concepts. Firstly, the definition of weak fuzzy convergence sequence in terms of fuzzy bounded linear functional is given. Then the notions of weakly and strongly fuzzy convergence sequences of operators  are introduced and essential theorems related to these concepts are proved. In particular, if ( ) is a strongly fuzzy convergent sequence with a limit  where linear operator from complete standard fuzzy normed space  into a standard fuzzy normed space  then  belongs to the set of all fuzzy bounded linear operators

There are many methods of searching large amount of data to find one particular piece of information. Such as find name of person in record of mobile. Certain methods of organizing data make the search process more efficient the objective of these methods is to find the element with least cost (least time). Binary search algorithm is faster than sequential and other commonly used search algorithms. This research develops binary search algorithm by using new structure called Triple, structure in this structure data are represented as triple. It consists of three locations (1-Top, 2-Left, and 3-Right) Binary search algorithm divide the search interval in half, this process makes the maximum number of comparisons (Average case com

      Let  be a commutative ring with identity. The aim of this paper is introduce the notion of a pseudo primary-2-absorbing submodule as generalization of 2-absorbing submodule and a pseudo-2-absorbing submodules. A proper submodule  of an -module  is called pseudo primary-2-absorbing if whenever , for , , implies that either                  or  or . Many basic properties, examples and characterizations of these concepts are given. Furthermore, characterizations of pseudo primary-2-absorbing submodules in some classes of modules are introduced. Moreover, the behavior of a pseudo primary-2-absorbing submodul

    We introduce in this paper the concept of approximaitly semi-prime submodules of unitary left -module  over a commutative ring  with identity as a generalization of a prime submodules and semi-prime submodules, also generalization of quasi-prime submodules and approximaitly prime submodules. Various basic properties of an approximaitly semi-prime submodules are discussed, where a proper submodule  of an -module  is called an approximaitly semi-prime submodule of  , if whenever , where ,  and , implies that . Furthermore the behaviors of approximaitly semi-prime submodule in some classes of modules are studied. On the other hand several characterizations of this concept are

The research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.

The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a

     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 .

Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the