In linear regression, an outlier is an observation with large residual.  In other words, it is an observation whose dependent-variable value is unusual given its values on the predictor variables. An outlier observation may indicate a data entry error or other problem.

An observation with an extreme value on a predictor variable is a point with high leverage. Leverage is a measure of how far an independent variable deviates from its mean. These leverage points can have an effect on the estimate of regression coefficients.

Robust estimation for regression parameters deals with cases that have very high leverage, and cases that are outliers. Robust estimation is essentially a

The Financial authority is considered as one of  the most of benefited parts from financial statements  which depends on it in process of accounting  in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to speci

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

 The Problem of the research  is Limited with the ambguity of environmental work Characterstics role and among them the natural Working Conditions: Temproture, Lighting, Noise, Colours,and Smells, in the Decisions that rule the Planning and Designing work of the industrial Location and it 's targets are Limited with discovering the effect of environmental work Characterstics in planning and designing the industrial Companies and to reach to the most important properties that distinguish the industrial Location Within the frame of dealing with the nature Conditions in the dry, hot regions and the dfining of the relationship between them on the assumption that the Characterstics of environmental work have agreat effect in

The study has tackled three important variables on the strategic and organizational level, that are : (Administrative skill, strategic Entrepreneurship  and organizational flexibility). Through the statistical analysis is, the research hers have sought to identify the relation among them. The study has been applied on a sample of (44) private banks in Iraq. A questionnaire, which has been designed according to a number of international standards, has been used. It's made of (29) items that cover the three variables to test their hypotheses. A number of statistical tools have been used A number of conclusion have been reached and recommendations have also been suggested.

Suffer most of the industrial sector companies from high Kperfi magnitude of the costs of industrial indirect, lack of equitable distribution of these costs on the objectives of cost, increased competition, and the lack of proper planning in line and changes faced by the industrial sector (general) and sample (private), as well as the difficulty in re- directing efforts to improve profitability and in-depth analysis of activities, and to identify untapped resource activities, then link these activities to the final products  The research aims to apply the technology review and evaluate programs with the method (ABC) through the application stages of planning, scheduling and control and a comparison to get to the products of dev

  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

إن تطوير المعرفة في مسائل الوراثة وقوى التدخل على الجينوم البشري عن طريق التقنيات الحيوية، يطرح على المجتمعات الحديثة أسئلة صعبة على المستويين العلمي والفلسفي تاركاً تأثيره العميق في النظام القانوني بأكمله من خلال إضفاء الشرعية على السلطات المكتسبة أو المرغوبة على الجنس البشري في ظل تحولات الإنسان الناتجة عن العلوم الحديثة، الأمر الذي يدفع بالاهتمامات والرغبة المتساوية إلى وضع قيود على هذه السلطة ضمن ما ي

     ملخّص البحث     

فهذا ما يسّـر الله لي من بحث مسألة ما يدخل في عموم لفظه وما لا يدخل، والأصل أن كل ما ينطبق عليه العام لغة فهو داخل فيه، مشمول بحكمه، لكن وجد علماء أصول الفقه أن بعض ما ينطبق عليه اللفظ لغة غير مقصود في النصوص الشرعية (الكتاب والسنة)، فالمملوك المسلم ينطبق عليه لفظ (المؤمنون)، و(الذين آمنوا) لكنه غير مقصود في بعض الأحكام كالجهاد وصلاة الجمعة .

ومن جانب آخ

دلائل نبوة محمد  rوأسس فهمها

في رسائل النور

                                     ملخّص البحث     

توصل البحث إلى أن دلائل نبوة محمد r في رسائل النور بلغت اثنتي عشر دليلاً، خمسة منها تابع الأستاذ النورسي غيره، وهي: القرآن الكريم. و