The goal of this research is to introduce the concepts of Large-coessential submodule and Large-coclosed submodule, for which some properties are also considered. Let M  be an R-module and K, N are submodules of M such that , then K is said to be Large-coessential submodule, if . A submodule N of M is called Large-coclosed submodule, if K is Large-coessential submodule of N in M, for some submodule K of N, implies that  .

Tax governance is a set of legal means that directs the tax administration to deal in good faith with taxpayers based on transparency, integrity and accountability while ensuring the achievement of tax justice and works to introduce advanced means by which it deals with all stakeholders.

      In this study, we try to explain its rooting and legal nature by shedding light on the position of some international organizations and their internal legislation in the context of public finance.

The presence of research Repositories in the intellectual production of universities and their availability through their websites or through their scientific institutions is one of the criteria for evaluating these universities in the international classifications of the best universities, in addition to preserving the intellectual output of these universities for a long time and safely and preserving the property rights of researchers. And made them available through their websites. The purpose of this research is to identify the concept of digital content and research repositories and its origin, and to indicate the importance of its existence through the websites of universities and their types, and to identify the research repositories

In this paper introduce some generalizations of some definitions which are, closure converge to a point, closure directed toward a set, almost ω-converges to a set, almost condensation point, a set ωH-closed relative, ω-continuous functions, weakly ω-continuous functions, ω-compact functions, ω-rigid a set, almost ω-closed functions and ω-perfect functions with several results concerning them.

The present paper focuses on the nature of the different interactions between cometary nucleus and tail with solar wind. The dynamics of the comet will impose many features that provide unique behavior of the comet when entering the solar system. These features are reviewed in this paper and few investigations are made. The calculations made in this work represent the analysis and interpretation of the different features of the comet, such as perihelion and eccentricity dependence on the gas production rate, and the dependence of the latter on the composition of the comet nucleus. The dependences of the heliocentric, bow shock, contact surface, and stand-off distances with gas production rate for many types of comets that cover linear and n

Background: Total superficial parotidectomy is the most commonly used approach in excising the tumors that affect the superficial lobe of the parotid gland, whether they're benign or malignant. The aim of the study is to evaluate the benefits and drawbacks of total superficial parotidectomy for parotid gland tumors within five years of follow-up. Patients and methods: Nineteen patients with lateral facial swelling affecting the parotid region were included in this study. All of them operated under general anesthesia with oral endotracheal intubation, where Modified Blair Incision (lazy S incision) was utilized in all cases. Anterograde dissection with facial nerve identification was accomplished with total superficial parotidectomy.

     Marking content with descriptive terms that depict the image content is called “tagging,” which is a well-known method to organize content for future navigation, filtering, or searching. Manually tagging video or image content is a time-consuming and expensive process. Accordingly, the tags supplied by humans are often noisy, incomplete, subjective, and inadequate. Automatic Image Tagging can spontaneously assign semantic keywords according to the visual information of images, thereby allowing images to be retrieved, organized, and managed by tag. This paper presents a survey and analysis of the state-of-the-art approaches for the automatic tagging of video and image data. The analysis in this paper covered the publications

Well dispersed Cu2FeSnSe4 (CFTSe) nanofilms were synthesized by hot-injection method. The structural and morphological measurements were characterized using XRD (X-ray diffraction), Raman spectroscopy, SEM (scanning electron microscopy), and TEM (transmission electron microscopy). Chemical composition and optical properties of as-synthesized CFTSe nanoparticles were characterized using EDS (energy dispersive spectroscopy) and UV-Vis spectrophotometry. The average particle size of the nanoparticles was about 7-10 nm. The UV-Vis absorption spectra showed that the synthesized CFTS nanofilms have a band gap (Eg) of about 1.16 eV. Photo-electrochemical characteristics of CFTSe nanoparticles were studied and indicated their potential application

Allah's wisdom has necessitated concentrating un human nature the ability of
mediation and forethought .among the aspect of this ability is the recognition of the
relationship between causes and effects issues and reasons behind them and the
sensing of similarities and differences and distinguish the connection between the
subjects and characteristics and the innate perception of material and immaterial good
and bad.
Allah's wisdom has willed not to make his law away from the nature of people of
discovering the relationship between things and their causes, or similarity between
things and their counterparts to use the Quranic text to convince reason and to enable
reason to realize the wisdom quranic text within