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.

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  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.

 Anew mathematical formula was proposed to describe the behavior of the extinction coefficient as a function of ambient temperature and wavelengths for some of infrared materials. This formula was derived depending on some experimental data of transmittance spectrum versus wavelengths for many ambient temperatures. The extensive study of the spectrum characteristics and depending on Bose-Einstein distribution led to derive an equation connecting the extinction coefficient or the absorption coefficient with the ambient temperature and wavelengths of the incident rays. The basic assumption in deriving process is the decreasing in transmittance value with the increasing temperature which is only due to the changing in extinction coeffi

We present the concept of maps Γ- periodi2 on Γ -near-ring S. Our main goal is to research and explore the presence and mapping traits such as h Γ –hom anti-Γ –hom, Γ –α-derivations of Γ -periodi2 on Γ- near-rings.

Abstract

The current research aims to develop a guidance program suitable for high school students and apply it to them in order to ensure the reduction of addiction to the use of different means of communication. The researchers used the scale of addiction to the means of communication (SAS) to measure the level of addiction as well as to identify the impact of the proposed guidance program in reducing the degree of addiction to communication. It was applied to a sample of (20) female students divided equally into two groups: an experimental group of (10) female students and a control group of (10) female students from the secondary level in a school under the department of education in the education of the alma

The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as

The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the imensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.The research started from the problem of exposure of the Iraqi tax system to several changes, as this led to a reflection on the technical organization of taxes, in terms of the tax rate.The descriptive analytical approach was chosen to study the actual reality of th