The Costing Accounting is one the analytic tools which plays important role by support the management in planning&  control and decisions-making ,as it became attendant necessity to establish any project whether industrial ,commercial ,service or agriculture ..etc.

     The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success.   

In this article, the inverse source problem is determined by the partition hyperbolic equation under the left end flux tension of the string, where the extra measurement is considered. The approximate solution is obtained in the form of splitting and applying the finite difference method (FDM). Moreover, this problem is ill-posed, dealing with instability of force after adding noise to the additional condition. To stabilize the solution, the regularization matrix is considered. Consequently, it is proved by error estimates between the regularized solution and the exact solution. The numerical results show that the method is efficient and stable.

Our aim in this paper is to introduce the notation of nearly primary-2-absorbing submodule as generalization of 2-absorbing submodule where a proper submodule  of an -module  is called nearly primary-2-absorbing submodule if whenever , for , , ,  implies that either  or  or . We got many basic, properties, examples and characterizations of this concept. Furthermore, characterizations of nearly primary-2-absorbing submodules in some classes of modules were inserted. Moreover, the behavior of nearly primary-2-absorbing submodule under -epimorphism was studied.

The focus of this research lies in the definition of an important aspect of financial development, which is reflected on the alleviation of poverty in Iraq, namely financial inclusion and then taking the path of achieving a sustainable economy, certainly after reviewing one of the important international experiences in this regard and finally measuring the level of financial inclusion in Iraq and its impact on poverty reduction through the absolute poverty line indicator.

           Let R be  commutative Ring , and let T be  unitary left .In this paper ,WAPP-quasi prime submodules are introduced as  new generalization of Weakly quasi prime submodules , where  proper submodule C of an R-module T is called WAPP –quasi prime submodule of T, if whenever 0≠rstϵC, for r, s ϵR , t ϵT, implies that either  r tϵ C +soc   or  s tϵC +soc  .Many examples of characterizations and basic properties are given . Furthermore several characterizations of WAPP-quasi prime submodules in the class of multiplication modules are established.

        In this article, unless otherwise established, all rings are commutative with identity and all modules are unitary left R-module. We offer this concept of WN-prime as new generalization of weakly prime submodules. Some basic properties of weakly nearly prime submodules are given. Many characterizations, examples of this concept are stablished.

Purpose: The purpose of this study was to clarify the basic dimensions, which seeks to indestructible scenarios practices within the organization, as a final result from the use of this philosophy.

Methodology: The methodology that focuses adoption researchers to study survey of major literature that dealt with this subject in order to provide a conceptual theoretical conception of scenarios theory  .

The most prominent findings: The only successful formulation of scenarios, when you reach the decision-maker's mind wa takes aim to form a correct mental models, which appear in the expansion of Perception managers, and adopted as the basis of the decisions taken. The strength l

In this article we derive two reliability mathematical expressions of two kinds of s-out of -k stress-strength model systems; and . Both stress and strength are assumed to have an Inverse Lomax distribution with unknown shape parameters and a common known scale parameter. The increase and decrease in the real values of the two reliabilities are studied according to the increase and decrease in the distribution parameters. Two estimation methods are used to estimate the distribution parameters and the reliabilities, which are Maximum Likelihood and Regression. A comparison is made between the estimators based on a simulation study by the mean squared error criteria, which revealed that the maximum likelihood estimator works the best.

The presented work includes the Homotopy Transforms of Analysis Method (HTAM). By this method, the approximate solution of nonlinear Navier- Stokes equations of fractional order derivative was obtained.  The Caputo's derivative was used in the proposed method. The desired solution was calculated by using the convergent power series to the components. The obtained results are demonstrated by comparison with the results of Adomain decomposition method, Homotopy Analysis method and exact solution, as explained in examples (4.1) and (4.2). The comparison shows that the used method is powerful and efficient.