Educational services in Iraq face many problems that have reduced the efficiency of the educational process, as a result of the difficult conditions experienced by educational services in Iraq. This led to the accumulation of these problems and their exacerbation significantly over the years, as there was no fundamental solution to these problems. The study proposes a planning method for managing the educational system in Iraq, especially for the primary and secondary levels, where these negative phenomena are very prominent, especially the deficit in school buildings and the phenomenon of overcrowding in classrooms.      &am

Financial compensation contracts related to Hajj

      Let  be a commutative ring with identity. The aim of this paper is introduce the notion of a pseudo primary-2-absorbing submodule as generalization of 2-absorbing submodule and a pseudo-2-absorbing submodules. A proper submodule  of an -module  is called pseudo primary-2-absorbing if whenever , for , , implies that either                  or  or . Many basic properties, examples and characterizations of these concepts are given. Furthermore, characterizations of pseudo primary-2-absorbing submodules in some classes of modules are introduced. Moreover, the behavior of a pseudo primary-2-absorbing submodul

  A field experiment was conducted through 2010-2011 in the experimental field return to AlKut forest project near the Tigris river\ General Directorate of Horticultural and Forestry at Wasit governorate. The purpose of this research is to know the response of four cultivars of Sesame to Foliar nutrition with Boron. R.C.B.P. were used with split plot in four Replications including main plot cultivars, Ishtar, Babel, Al-Rafidain, local. While sub-plot included four concentrations of boron (0,50,100, 150) mgb/L-1.   The result showed that Al-Rafidain was superior in the average of plant height and % of oil over all cultivars, while the local cultivars gave higher average of number of branches for plant and the highest first

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.

Let R be a ring and let A be a unitary left R-module. A proper submodule H of an R-module A is called 2-absorbing , if rsa∈H, where r,s∈R,a∈A, implies that either ra∈H or sa∈H or rs∈[H:A], and a proper submodule H of an R-module A is called quasi-prime , if rsa∈H, where r,s∈R,a∈A, implies that either ra∈H or sa∈H. This led us to introduce the concept pseudo quasi-2-absorbing submodule, as a generalization of both concepts above, where a proper submodule H of an R-module A is called a pseudo quasi-2-absorbing submodule of A, if whenever rsta∈H,where r,s,t∈R,a∈A, implies that either rsa∈H+soc(A) or sta∈H+soc(A) or rta∈H+soc(A), where soc(A) is socal of an

Consistent "with the thought of tax talk is unified tax natural evolution for him, as the application leads to the inclusion of tax all branches of income and its sources and through truncated part of this entry through the application of price ascending it, it means the procedures of tax reform. Taxes on total income characterized by giving a clear picture of the total income of the taxpayer and its financial situation and its burden family which allows granting exemptions, downloads, and application of prices that fit this case. This requires reconsideration of the structure of the tax system in force and the transition from a system specific taxes to the tax system on the total income of the integration of income from the rental of re

The interaction in the city is reflected in the movement of people motivated by their activities and their economic and social goals, which include many variables subject to the planning process in the interpretation of this movement and the mapping of trends of transport intensity through the concept of transport function and its functional relationships with the uses of the earth in the sustainability and effectiveness of the movement of transport and Economic activity and population movement. Transport planners are concerned with the requirements of land use, which are linked to and included in the transport planning process as a factor for the future transport needs. There is a strong relationship between the transport system

This research aims to present a proposed model for disclosure and documentation when performing the audit according to the joint audit method by using the questions and principles of the collective intelligence system, which leads to improving and enhancing the efficiency of the joint audit, and thus enhancing the confidence of the parties concerned in the outputs of the audit process. As the research problem can be formulated through the following question: “Does the proposed model for disclosure of the role of the collective intelligence system contribute to improving joint auditing?”   

The proposed model is designed for the disclosure of joint auditing and the role

In a world of fierce competition companies of different activities strive to strengthen their competitiveness in order to be able to deliver greater value to their customers and gain a distinct sites in competition with other companies in the market at the local and international levels. Every company seeks to focus on one or more of the competitive capabilities in order to turn it into an obvious advantage or a number of competitive advantages to contribute in improving the performance and superiority over its competitors. Therefore, the management of companies no longer need only useful information for the internal aspects of the environment, but also need to include the external environment that includes various and constantly changin