In this paper new methods were presented based on technique of differences which is the difference- based modified jackknifed generalized ridge regression estimator(DMJGR) and difference-based generalized  jackknifed ridge regression estimator(DGJR), in estimating the parameters of linear part of the partially linear model. As for the nonlinear part represented by the nonparametric function, it was estimated using Nadaraya Watson smoother. The partially linear model was compared using these proposed methods with other estimators based on differencing technique through the MSE comparison criterion in simulation study.

Abstract:

                The research aims to define the theoretical framework for corporate governance and its mechanisms and shed light on corporate governance in Iraq as well as the theoretical framework for the quality of financial reports and their relationship and the role of corporate governance in activating them. A commercial bank as a sample for the research, and a survey list was prepared to show the extent to which the research sample banks are committed to applying internal governance mechanisms. imposed on them by the local environment, which leads to improving the quality of financial reports for these banks.

The effects of temperature on an exotic aquatic snail Pomacea canaliculata  (Lamarck, 1819) collected from the Shatt Al-Arab intertidal zone were investigated. A series of laboratory experiments were conducted during the summer period of 2017. Individuals of new born snails hatched in the laboratory from adult snails were collected from Shatt Al-Arab intertidal zone, and subjected to five fixed temperatures: 15, 25, 35, 40 and 45 Cº, after short term thermal acclimation. The heartbeats (HB) were counted at each temperature level. The results showed significant  direct increase of HB from 15 Cº (19.8 HB/min) up to 25 Cº (76 HB/min) (P<0.05)  as well as from 25 Cº to 35 Cº (93 HB/min). At 40 Cº the snail HB

This study was conducted in the poultry field of the Department of Animal Production - Faculty of Agriculture - University of Baghdad (Abu Ghraib) for the period from 28/9/2017 to 9/11/2017 for a period of six weeks (42 days), was used in the experiment 300 chick of broiler (Ross 308) one day old. The aim of this study was to effect of adding supplementing different levels of bee pollen (0, 250, 500, 750 and 1000) gm/100kg on Productive Performance. The chicks were randomly distributed in to five treatments, T1 control (without any addition), (T2, T3, T4 and T5) adding bee pollen in the diet 250, 500, 750 and 1000 gm/100kg respectively. The results showed that bee pollen in the diet level 1000 gm/100 kg led to significant increase in the we

Background: 37% phosphoric acid (PA) is the traditional enamel etching technique prior to bracket ‎adhesion, yet it has been implicated in numerous enamel injuries. The purpose of the current study was to create a calcium phosphate (CaP) etching paste in a ‎‎simplified capsule ‎formula that can underpin clinically ‎adequate bracket bond strength ‎without jeopardizing the ‎integrity of enamel upon ‎the debracketing procedure. Materials and Methods: micro-sized hydroxyapatite (HA) powder was mixed with 40% PA solution to prepare ‎experimental acidic CaP paste. Sixty human premolars were ‎assigned into two groups of 30 each. ‎Enamel conditioning was accomplished using 37% PA-gel‎ for control group and CaP paste for e

The Purpose of this Research show gap between a Normal Cost System and Resource consumption Accounting Applied in AL-Rafidin Bank.

The Research explores that, how the idle capacity can be determined under resource consumption accounting, discuss the possibility of employing these energies. Research also viewed how costs can be separated into Committee and Attribute. Resource Consumption Accounting assists managers in pricing services or products based on what these services or products use from each Source.

This Research has been proven

Abstract

   The extremes effects in parameters readings which are BOD (Biological Oxygen Demands) and DO(Dissolved Oxygen) can caused error estimating of the model’s parameters which used to determine the ratio of de oxygenation and re oxygenation of the dissolved oxygen(DO),then that will caused launch big amounts of the sewage pollution  water to the rivers and it’s turn is effect in negative form on the ecosystem life and the different types of the water wealth.

   As result of what mention before this research came to employees Streeter-Phleps model parameters estimation which are (K_d,K_r) the de oxygenation and re oxygenation ratios on respect

Iraq suffers from serious pollution with harmful particles that have important direct and indirect effects on human activities and human health. In this research, a system for detecting pollutants in the air was designed and manufactured using infrared laser technology. This system was used to detect the presence of pollutants in the dust storms that swept the city of Baghdad which could have a negative impact on human health and living organisms.

The designed detection system based on the use of infrared laser (IR) with a wavelength of 1064 nm was used for the purposes of detecting pollutants based on the scattering of the laser beam from these pollutants. The system was aligned to obtain the best signal for the scattered rays, w

Objective: This study evaluated the effect of immediate dentin sealing on the marginal adaptation of lithium disilicate overlays with three different types of resin-luting agents: preheated composite, dual-cure adhesive resin, and flowable composite. Materials and Methods: Forty-eight maxillary first premolars of similar size were prepared with a butt joint preparation design. The teeth were separated into two primary groups, each with twenty-four teeth: Group DDS: Delay dentin sealing (non-IDS) teeth were not treated. Group IDS: dentin sealing was applied immediately after teeth preparation. Each group was subsequently separated into three separate subgroups. Subgroups (DDS+Phc, IDS+Phc): cemented with preheated composite (Enamel plus HRi,