This study discussed a biased estimator of the Negative Binomial Regression model known as (Liu Estimator), This estimate was used to reduce variance and overcome the problem Multicollinearity between explanatory variables, Some estimates were used such as Ridge Regression and Maximum Likelihood Estimators, This research aims at the theoretical comparisons between the new estimator (Liu Estimator) and the estimators

The reconciliation of tax reconciliation is one of the legal methods used by the financial authority in Iraq, which is done with the taxpayer

The research dealt with the weakness of tax revenues for many reasons, including tax evasion, which led to the search for ways to reduce evasion to increase the tax revenue, and settlement reconciliation one of these means .

The research proceeded from the premise that the use of a more broadly settled settlement would govern the tax evasion of taxpayers.

The researchers used a series of studies and previous research, books and other sources related to the subject of research, and this was done through the theoretical framework, and the practical aspect that included the fin

Academic chemical laboratories (ACL) are considered public places  the employees come in contact with a variety of pollutants. The aim of the current study was to detect heavy metals levels in the indoor air of ACL in two universities in Baghdad city and assess their levels in the academic employees’ scalp hair as biomarkers. Air samples inside ACL were collected to detect Fe, Cd, Zn, Pb and Cu. Scalp hair samples were collected from 40 adult chemical laboratory employees aged 30-60 years, who worked 5 days/week for 6 hours a day. Personal information relating to employees such as age, duration of exposure, smoking habit and sex, was collected as a questionnaire. The results of this study concluded that academic laboratory employ

The technology of subsurface soil water retention (SWRT) uses a polyethylene ‎trough that is fixed under the root zone of the plant. It is a modern technology to increase the values of water ‎use efficiency, plant productivity and saving irrigation water by applying as little irrigation water ‎as possible. This study work aims at improving the crop yield and water use efficiency of a cucumber plant with less applied irrigation water by installing membrane trough below the soil surface. The field experiment was conducted in the Hawr Rajab District of ‎Baghdad Governorate in Winter 2018 for testing various trickle irrigation ‎systems. Two agricultural ‎treatment plots were utilized in a greenhouse for the compa

This paper presents an analytical study for the magnetohydrodynamic (MHD) flow of a generalized Burgers’ fluid in an annular pipe. Closed from solutions for velocity is obtained by using finite Hankel transform and discrete Laplace transform of the sequential fractional derivatives. Finally, the figures are plotted to show the effects of different parameters on the velocity profile.

Gas adsorption phenomenon on solid surface has been used as a mean in separation and purification of gas mixture depending on the difference in tendencies of each component in the gas mixture to be adsorbed on the solid surface according to its behaviour. This work concerns to study the possibilities to separate the gas mixture using adsorption-desorption phenomenon on activated carbon. The experimental results exhibit good separation factor at temperature of -40 .