Live the present companies in a competitive business environment going on and try to achieve excellence in their industry through the marketing of their products and achieve greater market share as possible to ensure its continued existence, and perhaps the concept of time production, which confirms, in essence, on the need to reduce inventory to a minimum in the production process as well as the concept of the marketing information system which asserts, in essence, to document all the events that are related to the marketing of the product provided by the production process, together constitute the subject deserves research and investigation as they have raised well-known in the fields of production management and marketing management.

Let be a ring. Given two positive integers and , an module is said to be -presented, if there is an exact sequence of -modules with is -generated. A submodule of a right -module is said to be -pure in , if for every -Presented left -module the canonical map is a monomorphism. An -module has the -pure intersection property if the intersection of any two -pure submodules is again -pure. In this paper we give some characterizations, theorems and properties of modules with the -pure intersection property.

Let be a ring. Given two positive integers and , an module is said to be -presented, if there is an exact sequence of -modules with is -generated. A submodule of a right -module is said to be -pure in , if for every -Presented left -module the canonical map is a monomorphism. An -module has the -pure intersection property if the intersection of any two -pure submodules is again -pure. In this paper we give some characterizations, theorems and properties of modules with the -pure intersection property.

The aim of this paper is to study the frames of Argument of normalization with Israel on the websites of the satellite channels directed in the Arabic language (Al-Alam and Al-Hurra Iraq) channels by analyzing the mechanisms of framing an Argument, The way in which we frame an issue largely determines how that issue will be understood and acted upon، The research adopted the survey method applied to the sites of(Al-
Alam and Al-Hurra) channels, at the period 13 Aug. - 12 Nov. 2020, which included (855) news items, (633) for Al-Alam channel website, and (222) for Alhurra Iraq channel website.
The most important results are: The two channels dependence on the Argument Directed, Al-Alam channel focuses on Islamic and Arab attitudes,

The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:

1. The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am

Abstract:

             The distribution or retention of profits is the third decision among financial management decisions in terms of priority, whether at the level of theory or practice, as the issue of distribution or retention is multi-party in terms of influence and impact, as determining the optimal percentage for each component is still the subject of intellectual debate because these decisions are linked to the future of the organization and several considerations, The research focus on the nature of the policies followed by the Iraqi banking sector As the sample chosen by the intentional sampling method was represented by the Commercial Bank of

The current research variables have received increasing attention in the recent period because they are one of the important issues affecting the future of organizations, as a result of the speed of environmental variables that have greatly affected organizations and for the purpose of explaining the relationships and links between research variables, as this research presents a test "the type and direction of the relationship between strategic foresight capabilities As an independent variable and green creativity "as a respondent variable. A set of questions has arisen about the basic research problem, including what is the nature and level of interest in the research variables (strategic foresight capabilities an

This study was done to clarify the effects of PGF2a on thymocytes in rat thymus gland, and the possibility of minimizing its effects by using fenugreek extract. The results have shown that PGF2a can cause a considerable degenerative changes in thymocytes. On the other hand,the fenugreek extract enhances the thymocyte proliferation and at least minimizes the effects of PGF2a on thymocytes.

    Tissue culture of Catharanthus  roseus  was established under many parameters to insure good results for detection of the alkaloids present in this plant . It was found that NItsch and Nitsch medium containing 8µM Benzyladeninpurine plus Naphalene acetic acid were the best and the callus of C.roseus left to grow in the dark and had much better influence for the production of Alkloids. The precursor phenylalanine showed a better result than other precursor( tryptophan ) . Abscisic acid has an inhibitory effect on the production of Alkaloid

Background: Metal ions can be released from metallic orthodontic appliances due to corrosion in the oral cavity; prophylactic mouthwashes may have an effect on ion release from orthodontic wires. Materials and Methods: Thirty six orthodontic sets of half maxillary fixed appliance with 2 types of arch wires SS and NiTi(Morelli) were constructed and immersed in 2 types of mouthwashes; Claradone (non-fluoridated) and Silver Care (fluoridated) for 28 days at 37°C, then the released Ni and Cr ionswere measured using atomic absorption spectrophotometer and compared statistically. Results: Ni ion release was higher from NiTi wire group than SS wire group for both mouthwashes and also was higher for Silver Care group than for Claradone group.