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

Twelve pends were selected and distributed on three verticals transects paths on the Tigers river in Al Rasheed county.Passing through land covers, that classified and covers the whole region. Based on the 8 Landsat of the year 2015. It was oriental classified by using Erdas 10.2 . The pedons were distributed on the area of each varicty of these classes. the series of soil according of the transect series (DW74,MMg,DMu6 , Df96) respectively were represented P₁ , P₂ , P₃ , P₄  .

The second transits series(DM97,MM5,DM96,DF115) respectively were  represented P₅ , P₆ , P₇ , P₈  .The third  transits series(DM46,MMg,MF12,MM11) re

Alien fish species have negative effects on the abundance, diversity and richness of native fish species in southern Iraq. The numbers of alien fish species are constantly increasing due to the entry of invasive species. This has resulted in shifts in the historical composition of fish community structure and scarcity of some native species which represent the keystone in the building of fish populations.

    Fish samples were monthly collected from three sites in southern Iraq (Al-Chibyaish marsh, the lower parts of Euphrates River, and the northern part of Shatt Al-Arab River) from April 2017 to June 2018. A total of 14,853 individuals of fish were sampled, which represented 26 species, 24 genera and 13 families

Rivers Tigris and Euphrates, as well as the wetlands in southern Iraq and the Diyala River, were all included in the evaluation of earlier studies on the variety and factors impacting fish in Iraqi waters. Different studies documented different types, and the number of species recorded varied between the studies, which could be explained by the registration of some species, synonyms, differs from the registration of some species with synonymous names By mistake, as well as recording new species in times that followed some previous studies, Also, the difference in some factors, including the pollution of some waterways, leads to a difference in the existing species, so we find the presence of species that are tolerant of pollution. There are

Our active aim in this paper is to prove the following Let Ŕ be a ring having an
idempotent element e(e  0,e 1) . Suppose that R is a subring of Ŕ which
satisfies:
(i) eR  R and Re  R .
(ii) xR  0 implies x  0 .
(iii ) eRx  0 implies x  0( and hence Rx  0 implies x  0) .
(iv) exeR(1 e)  0 implies exe  0 .
If D is a derivable map of R satisfying D(R )  R ;i, j 1,2. ij ij Then D is
additive. This extend Daif's result to the case R need not contain any non-zero
idempotent element.

In this paper a theoretical attempt is made to determine whether changes in the aorta diameter at different location along the aorta can be detected by brachial artery measurement.  The aorta is divided into six main parts, each part with 4 lumps of 0.018m length. It is assumed that a desired section of the aorta has a radius change of 100,200, 500%. The results show that there is a significant change for part 2 (lumps 5-8) from the other parts. This indicates that the nearest position to the artery gives the significant change in the artery wave pressure while other parts of the aorta have a small effect.

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