In the Name of God, the Most Gracious, the Most Merciful
     Praise be to God, who taught the pen anthropology unless he knows, and peace and blessings be upon the master of bullying, and the imam of the eloquent Prophet Muhammad, the sincere and faithful, and his family and companions as a whole and whoever followed him to the Day of Judgment. And after:
       The science of grammar is among the most important of all language sciences at all, if not the most important of its sciences, due to the multiplicity of its doctrines and schools, the diversity of its methods, its phenomena and subjects, as well as the connection of this science with the most honorable languages,

Accounting profession has been survived for long time and expected to survive in future, with out basing on theory in the field of practical practice . But there are numerous problems which emerge from the practical practice, their solution needs to be based on generally accepted accounting theory. The results of the researches in this field since the beginning of the last century unfolded the difficulty of formulating theory in accounting , but possible to formulate several accounting

In this paper, we will prove the following theorem, Let R be a ring with 1 having
a reverse derivation d ≠ 0 such that, for each x R, either d(x) = 0 or d(x) is
invertible in R, then R must be one of the following: (i) a division ring D, (ii) D 2 ,
the ring of 2×2 matrices over D, (iii) D[x]/(x ) 2
where char D = 2, d (D) = 0 and
d(x) = 1 + ax for some a in the center Z of D. Furthermore, if 2R ≠ 0 then R = D 2 is
possible if and only if D does not contain all quadratic extensions of Z, the center of
D.

this paper, we will prove the following theorem, Let R be a ring with 1 having
a reverse derivation d ≠ 0 such that, for each x R, either d(x) = 0 or d(x) is
invertible in R, then R must be one of the following: (i) a division ring D, (ii) D 2 ,
the ring of 2×2 matrices over D, (iii) D[x]/(x ) 2
where char D = 2, d (D) = 0 and
d(x) = 1 + ax for some a in the center Z of D. Furthermore, if 2R ≠ 0 then R = D 2 is
possible if and only if D does not contain all quadratic extensions of Z, the center of
D.

The purpose of this paper is applying the robustness in Linear programming(LP) to get rid of uncertainty problem in constraint parameters, and find the robust optimal solution, to maximize the profits of the general productive company of vegetable oils for the year 2019, through the modify on a mathematical model of linear programming when some parameters of the model have uncertain values, and being processed it using robust counterpart of linear programming to get robust results from the random changes that happen in uncertain values ​​of the problem, assuming these values belong to the uncertainty set and selecting the values that cause the worst results and to depend buil

     Playfair cipher is a substitution scheme. The classical playfair scheme has a limited matrix size  containing only uppercase letters, so it is prone to hackers and cryptanalysis. To increase the resistance of playfair cipher, a new encipherment and decipherment method is proposed in this work, which depends on the permutation and its inverse, respectively. In addition, a modified  key matrix is utilized, which includes capital and small Alphabets, numbers, and 38 special characters collected from ASCII codes. In the proposed method, both substitution and transposition schemes are used, where the first stratum of the cipher is a substitution by using  key matrix and the second stratum is a transposi

Described the Arabic language being of genius sets by top models of eloquence , rhetoric and clarity of sounds and developments Moreover , it is an important element of our existence and our identity and our survival . That my methods and best in teaching Arabic language what has pursued the easiest ways to learning and teaching and helped learners to be aware of the function linguistic information , and they need it and its impact on their lives , and contributed to unleashing the potential of activism and led them to make the effort to apply them in the form of examples and uses of new life , as well as fits are the capabilities and tendencies of different learners , so the goal of current research into the importance of the curriculum

The banking system considered as one of the most important intermediate circle between creditor and debtors it is mean the most important funding rings in economic activity, whether finance takes the a consumer or investment form and therefore it is the main base to stimulate economic activity both on the demand side, both consumption and investment and therefore of the main motivating factors for economic growth.

The banking system depends in achieve its goals on the grants and loan recovery, or what is known credit process and according to what the importance referred to the role of the banking system, it is important to ensure the safety and efficiency of the mechanisms of banking device and safety is