This research deals with unusual approach for analyzing the Simple Linear Regression via Linear Programming by Two - phase method, which is known in Operations Research: “O.R.”. The estimation here is found by solving optimization problem when adding artificial variables: Ri. Another method to analyze the Simple Linear Regression is introduced in this research, where the conditional Median of (y) was taken under consideration by minimizing the Sum of Absolute Residuals instead of finding the conditional Mean of (y) which depends on minimizing the Sum of Squared Residuals, that is called: “Median Regression”. Also, an Iterative Reweighted Least Squared based on the Absolute Residuals as weights is performed here as another method to

The research aims to achieve market share requirements and reach the targeted competitive price through the application of management accounting techniques represented by continuous improvement technique and target costing under an Activity Based Cost (ABC) system and Activity Based Management (ABM), In Muthanna Cement Company to reach the rationalization of the cost of the product and maintain the required quality and improve the profitability of the company.

The problem of research has emerged in the inability of local firms to enter into effective competition with other companies operating in the same economic sector, Because of the high cost of its products, Which led to the sale of the product at prices below its cost, and t

Background: The aim of this study was to comparatively evaluate the push out bond strength (PBS) of root canal fillings using four different obturation techniques (single cone (SC), cold lateral compaction (CLC), continuous wave (CW), and carrier based gutta percha (CBG)). Materials and Methods: Forty mandibular premolar decoronated and instrumented with rotary ProTaper to F3 then teeth were divided randomly into 4 groups of 10 teeth for each as follow: group (I) single- cone obturation with matched-taper gutta-percha, group (II) cold lateral compaction technique, group (III) continuous wave of obturation technique, and group( IV) carrier based gutta-percha technique. Zinc oxide eugenol (ZOE) sealer was used as a root canal sealer for the

The study area of Baghdad region and nearby areas lies within the central part of the Mesopotamia plain. It covers about 5700 Km2. The remote sensing techniques are used in order to produce possible Land Use – Land Cover (LULC) map for Baghdad region and nearby areas depending on Landsat TM satellite image 2007. The classification procedure which was developed by USGS used and followed with field checking in 2010. Land Use-land cover digital map is created depending on maximum likelihood classifications (ML) of TM image using ERDAS 9.2.The LULC raster image is converted to vector structure, using Arc GIS 9.3 Program in order to create a digital LULC map. This study showed it is possible to produce a digital map of LULC and it can be co

Al-Dalmaj marsh and the near surrounding area is a very promising area for energy resources, tourism, agricultural and industrial activities. Over the past century, the Al-Dalmaje marsh and near surroundings area endrous from a number of changes. The current study highlights the spatial and temporal changes detection in land cover for Al-Dalmaj marsh and near surroundings area using different analyses methods the supervised maximum likelihood classification method, the Normalized  Difference Vegetation Index (NDVI), Geographic Information Systems(GIS),  and Remote Sensing (RS). Techniques spectral indices were used in this study to determine the change of wetlands and drylands area and of other land classes, th

Pera Magroon anticline is located within the northeastern of Iraq, covering area estimated by 958 Km². The Landsat ETM⁺ false color composite imagery was produced by assigning [741] bands. It is used to distinguish alluvial fans in the southwestern limb of Pera Magroon anticline. Digital elevation models (DEM) were used for describing topographic features related to the alluvial fans, as well as, three dominations model (3D) was created from (DEM) and the Landsat ETM⁺ image.

 Arc GIS, hydro tool set was used to draw the drainage patterns, the area of study was covered by dendritic and parallel patterns. Contour lines across the fans form segments of ellipses reveal the pattern of tectonic act

     The present study aims to assess environmental pollution using the resistivity method and geological logging technique over a municipal dumpsite of Ijagun Ijebu Ode, underlain by the Afowo Formation within the Dahomey Basin southwestern Nigeria. Forty vertical electrical resistivity soundings stations and six 2D electrical resistivity imaging profiles using Schlumberger and Wenner array respectively with maximum spread-length of 40m at each sounding and profile length of 60 m and 120 m and one borehole log were carried out. Three geoelectrical layers were obtained in the control area, their resistivity values with their corresponding depth of sediment materials is 126 Ωm – 724 Ωm at depth range 0.9 m – 1.1 m (topsoil), 6

Static loads exposing to mechanical components can cause cracks, which are lead to form stress concentration regions causing the failure of structure. Generally, from 80% to 90% of structure failure is due to initiation of the cracks. Therefore, it is necessary to repair the crack and reduce its effect on the structure where the effect of the crack is modelled as an additional flexibility to the structure. In the last few years, piezoelectric materials have been considered as one of the most favourable repairing techniques. The piezoelectric material converts the applied voltage on it to a bending moment to counter the bending moment caused by the external load on the beam at the crack location. In this study, the design of the piez

Treatises concerning analyzing the interior spaces multiplied and their directions varied, that some of them analyzed the interior space on the basis of the intellectual and philosophical affiliation or the historical period and others in the light of the concept and mechanisms of the shape. The researcher has not been able to find a research that dealt with analyzing the space within the systems of shape generation, thus it is possible to determine the research problem with the following question: to what extent is it possible to analyze the interior space based on systems of shape generation? As far as the importance of the research is concerned, it sheds light on five of the systems of the shape generation which are: Syntax, shape gra

This Action research aimed at Assisting Students of Faculty of Educational Sciences  at Al-Quds Open University to design computerized  lessons using the Power Point software and according to ADDIE model. The study sample consisted of 40 students  who were taking a course titled Technology of Education during the second semester of the 2014-2015 academic year and three academic instructors . To collect the required date  , the researchers used  focus group technique and structured interviews to get information from the 40 students and the three academic instructors involved in the course Technology of Education in QOU /Nablus Branch. In addition to these methods, a workshop with a guiding checklist was employed t