Let R be a commutative ring with identity 1 and M be a unitary left R-module. A submodule N of an R-module M is said to be pure relative to submodule T of M (Simply T-pure) if for each ideal A of R, N?AM=AN+T?(N?AM). In this paper, the properties of the following concepts were studied: Pure essential submodules relative to submodule T of M (Simply T-pure essential),Pure closed submodules relative to submodule T of M (Simply T-pure closed) and relative pure complement submodule relative to submodule T of M (Simply T-pure complement) and T-purely extending. We prove that; Let M be a T-purely extending module and let N be a T-pure submodule of M. If M has the T-PIP, then N is T-purely extending.

It is no secret that the prophets speech is of great importance, as the second source of Islamic legislation after the Holy Quran, and as such we must reserve and verify the authenticity of the novel and the narrators seizure, and all the conditions laid down by the scholars.

The subject of our research here concerns part of this verification, which is the unknown, the subject of the unknown hadith is considered a matter of great interest by the modernists because it relates to the validity of the novel and the narrators, and the methods of the modernists varied in terms of the reasons for this weakness, the fool never entertained them by the reckless narrative.

I chose the subject of my research the types of Mahjail and

There is no doubt that development is a human necessity and an urgent technical imperative that science imposes on all aspects of societal life. Especially in the field of graphic design, as logos are among the most prominent graphic achievements of an interactive nature with the requirements of the technical and functional era to serve the recipient and the continuity of interaction with him through a visual message sent to him constantly to remind him of what he interacted with in advance, which is known as visual identity, and during the process of developing logos especially And by providing designs that suit the contemporary technical and functional development, we often see the logo lose its visual identity. Therefore, the research

           This research aims to identify and measure the role of TQM in the process of developing  the financial  performance of  Diyala State Company and show the reality and obstacles, after applying the company's management to the requirements of ISO 9001: 2008 and compare it with its performance before applying this standard, The researcher measured the financial performance by conducting financial analysis of the financial statements and conducting a number of interviews at the company's headquarters, Diyala State Company (one of the Iraqi Ministry of Industry and Minerals formations) was sele

The use  analysis  value chain such  information in the provision as financial  so information quality meet and satisfy the needs of users such information , particularly investors and lenders   as the identification needs   financial information and the knowledge as their behavior influenced by that information can be based on the accounting profession to focus on improving their function in order to achieve its goal that satisfying their needs and rationalize their decisions . In accounting thought discovered fertile ground for users preferences as one of the entrances   theorising positive which is based on the need to include knowledge on accounting hypothesis that explain the

The aim of this research does not deal with evaluation occurs at any points in the design of the plan alternatives themselves or formulation of goals and objectives. The aim of this research is that test and evaluate the fully alternatives. We can therefore state as the principle that evaluation of alternative plans must be based on attempts to show how far each plan satisfies all the objectives are expressed as specification of the performance of the urban and regional system. The planner can submit the result (as in the traditional way) for each alternative, with particular reference to the weighting of objectives. The summery result can be presented and the preferred plan indicated that with largest index of Goals-achievement.

The approval of the federal general budget in Iraq is one of the most important competencies of the legislative authority , Being one of the important financial and monetary policy instruments on which the state depends for its economic growth , Hence, the obstruction of the approval of the federal budget due to sectarian quotas, the absence of national interest, and the emergence of bargaining processes between political parties belonging to the regions and sectarianism , As well as the absence of economic plans and programs as a result of non-cognition and understanding of the nature of its supposed political system applied in Iraq and the absence of specialists would le

Receipt date: 2/2/2021 accepted date: 4/6/2021 Publication date: 12/31/2021

 This work is licensed under a Creative Commons Attribution 4.0 International License.

The approval of the federal general budget in Iraq is one of the most important competencies of the legislative authority , Being one of the important financial and monetary policy instruments on which the state depends for its economic growth , Hence, the obstruction of the approval of the federal b

Home New Trends in Information and Communications Technology Applications Conference paper Audio Compression Using Transform Coding with LZW and Double Shift Coding Zainab J. Ahmed & Loay E. George Conference paper First Online: 11 January 2022 126 Accesses Part of the Communications in Computer and Information Science book series (CCIS,volume 1511) Abstract The need for audio compression is still a vital issue, because of its significance in reducing the data size of one of the most common digital media that is exchanged between distant parties. In this paper, the efficiencies of two audio compression modules were investigated; the first module is based on discrete cosine transform and the second module is based on discrete wavelet tr