In this research، a comparison has been made between the robust estimators of (M) for the Cubic Smoothing Splines technique، to avoid the problem of abnormality in data or contamination of error، and the traditional estimation method of Cubic Smoothing Splines technique by using two criteria of differentiation which are (MADE، WASE) for different sample sizes and disparity levels to estimate the chronologically different coefficients functions for the balanced longitudinal data which are characterized by observations obtained through (n) from the independent subjects، each one of them is measured repeatedly by group of  specific time points (m)،since the frequent measurements within the subjects are almost connected an

Turkey Consider Tigris and Euphrates rivers as a national rivers, and not an a International rivers, so that . It insists on its absolute sovereignty on that resources. The block ( levee ) which Turkey established should not create International problems.

The All International agreements and laws in this sect warrant the rights of all the states that located in river stream to use it without any consider to the regional absolute right.

During the 1980s, Turkey construct water projects, started with GAP, project which is one of the greatest project in the world, in spite of the plane of construct of the keep an levee on the Euphrates was pre of that project. The

In this paper, we describe the cases of marriage and divorce in the city of Baghdad on both sides of Rusafa and Karkh, we collected the data in this research from the Supreme Judicial Council and used the cubic spline interpolation method to estimate the function that passing through given points as well as the extrapolation method which was applied for estimating the cases of marriage and divorce for the next year and comparison between Rusafa and Karkh by using the MATLAB program.

The importance of the heritage of the Iraqi heavy symbolism and connotations where contacted habits rights and beliefs from antiquity to the present, in addition to being represented with data aesthetic it is an expression philosophical concepts associated implications incentives cultural aesthetic of the content of the intellectual including contents of semantics and symbols and the dimensions of the meanings Sayings , to turn form a legacy popularly moving window to communicate worth studying its details and search function on the character and identity and origins . Where have emerged in recent years, a phenomenon characterized by inventing new designs by modernist styles that have entered into technical system design and effectivenes

In the current study, wild land plant specimens were collected during the flowering and fruiting period of these plants in February, April, June, August, and October 2023 from the riparian area of the Dujail River, Salahaldin Province, north of Baghdad, Iraq. Identified and the results showed that the number of these species were: 104 species, belong to 29 plant families, Included 26 dicotyledon families with 76 genera and 96 species. The asteraceae family was the most diverse, with 30 species, followed by Brassicaceae with (12) species. Additionally, there were 13 families represented by only one species in Dujail River which included: Apocynaceae, Berberidaceae, Capparaceae, Caryophyllaceae, Convolvulaceae, Geraniaceae, Lythraceae

Women are considered the real power to build societies, as they are half of society, and it is their responsibility to raise generations، as human history testifies to the recording of great names with their giving and achievement in various scientific, social and humanitarian disciplines. Because of the importance of women in our lives, society must give them special care, whether at home or within the community structure to which they belong, so that they contribute to the image that brings about a transformation in the public scene, as well as providing them with support to take charge of bringing about change themselves, and this explains the interest of the press at all levels. Women's issues and topics through various journal

An investigation was conducted for the determination of the effects of the forming conditions in the production of Gamma Alumina catalyst support on the crushing strength property. Eight variables were studied , they are ;binder content which is the sodium silicate , Solvent content which is the water, speed of mixing , time of mixing, drying temperature , drying time , calcinations temperature and the calcinations time
Design of the experiments was made by using the response Surface method in Minitab 15 software which supply us 90 experiments .
The results of this investigation show that the crushing strength for the dried Gamma alumina extrudate was affected by the drying temperature and the drying time only and there is no inter

The study aimed to identify the E-leadership practice at Princess Nora Bint Abdul Rahman University and to explore the obstacles that are facing the leaders in the implementation of E-leadership, in addition to find mechanisms to improve the practice of electronic driving at the university in light of the Corona pandemic. A descriptive analytical approach was used by depending on a questionnaire to collect the needed data. The study sample consisted of (139) heads of departments, attorneys' colleges and support Deanships universities. The study results showed that E-leadership employment recorded a medium to high degree. Especially at university, that publishing decisions electronically and uses technical means in providing its services.

Many reasons combined behind the Standing of U.S. against Britain in its aggression against Egypt in 1956; the consensus of world opinion on the need to stop the aggression and the fear of the Soviet military intervention which mean a new world war.
United States desired to weaken British influences in the region in general to get new oil gains in the Arabian Gulf and Egypt at the expense of Britain. The exiting of Britain from the area served U.S. strategic interests in the Middle East in general and Egypt in particular to keep the flow of oil for U.S advantage.
The United States wanted to keep its image in the region to apply its future political projects including Eisenhower Project, which intended to take the position of Britis

The research aims to Measuring the auditors' commitment with the analytical procedures of the economic units of the research sample in carrying out their professional duties and the importance of this commitment to the tax administration and the extent of their reliance on the external auditor's report and the financial statements in determining the income tax and its effect on the tax revenues.

The research depends on a main hypothesis stating that "The use of analytical procedures by the external auditor has a positive impact on the availability of confidence and credibility in the financial statements presented to the tax administration and has a positive impact on the tax revenues."

The resear