A submoduleA of amodule M is said to be strongly pure , if for each finite subset {ai} in A , (equivalently, for each a ?A) there exists ahomomorphism f : M ?A such that f(ai) = ai, ?i(f(a)=a).A module M is said to be strongly F–regular if each submodule of M is strongly pure .The main purpose of this paper is to develop the properties of strongly F–regular modules and study modules with the property that the intersection of any two strongly pure submodules is strongly pure .

To achieve safe security to transfer data from the sender to receiver, cryptography is one way that is used for such purposes. However, to increase the level of data security, DNA as a new term was introduced to cryptography. The DNA can be easily used to store and transfer the data, and it becomes an effective procedure for such aims and used to implement the computation. A new cryptography system is proposed, consisting of two phases: the encryption phase and the decryption phase. The encryption phase includes six steps, starting by converting plaintext to their equivalent ASCII values and converting them to binary values. After that, the binary values are converted to DNA characters and then converted to their equivalent complementary DN

The confirming of security and confidentiality of multimedia data is a serious challenge through the growing dependence on digital communication. This paper offers a new image cryptography based on the Chebyshev chaos polynomials map, via employing the randomness characteristic of chaos concept to improve security. The suggested method includes block shuffling, dynamic offset chaos key production, inter-layer XOR, and block 90 degree rotations to disorder the correlations intrinsic in image. The method is aimed for efficiency and scalability, accomplishing  complexity order for n-pixels over specific cipher rounds. The experiment outcomes depict great resistant to cryptanalysis attacks, containing statistical, differential and brut

This study uses the performance of the discretionary estimation models by using a sample of listed companies in the Netherlands and Germany. The actual accounting framework provides a wide opportunity for managers to influence data in financial reporting. The corporate reporting strategy, the way managers use their discretionary accounting, has a significant effect on the company's financial reporting. The authors contribute to the literature through enhancement to these models to accomplish better effects of identifying earnings management as well as to present evidence that is particular to the Dutch and German setting.

For this, we followed the methodology of Dechow, Sloan, and Sweeney (1995) and Chan

Abstract  

All central air conditioning systems contain piping system with various components, sizes, material, and layouts. If such systems in operating mode, the flow in piping system and its component such as valves can produce severe vibration due to some flow phenomenon’s. In this research, experimental measurements and numerical simulation are used to study the flow-induced vibration in valves. Computational fluid dynamics (CFD) concepts are included with one-way and two-way fluid-structure interaction concepts by using finite element software Package (ANSYS 14.57). Detection analysis is performed on flow characteristics under operation conditions and relations with structural vibration. Most of

A laboratory experiment was carried out according to a completely randomized design with four repetitions on the seeds resulting from a field experiment applied for the two seasons, 2020 and 2021, to find out the effect of the cultivars (Ambar 33, Yasamin, Dijlah, Ambar Al-Baraka and Furat 1) and the harvest dates (at physiological maturity and after 7 and 14, 21 and 28 days of physiological maturity) on the vigour of rice seeds. The results showed the superiority of the seeds of the cultivar Anbar Al-Baraka at first and final counting, dry weight of the seedling, seedling vigor index and electrical conductivity, and the superiority of the seeds of Dijla cultivar at accelerated aging test and cold test without significant difference with th