The process of evaluating data (age and the gender structure) is one of the important factors that help any country to draw plans and programs for the future. Discussed the errors in population data for the census of Iraqi population of 1997. targeted correct and revised to serve the purposes of planning. which will be smoothing the population databy using nonparametric regression estimator (Nadaraya-Watson estimator) This estimator depends on bandwidth (h) which can be calculate it by two ways of using Bayesian method, the first when observations distribution is Lognormal Kernel and the second is when observations distribution is Normal Kernel

In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

KA Hadi, AH Asma’a, IJONS, 2018 - Cited by 1

The research aims to shed light on the possibility of measuring the intellectual capital in the Iraqi insurance company using accounting models, as well as disclosing it in the financial statements of the company, where human capital was measured using the present value factor model for discounted future revenues and the intellectual value-added factor model for measuring structural capital It was also disclosed in the financial statements based on the theory of stakeholders. The research problem lies in the fact that the Iraqi insurance company does not carry out the process of measuring and disclosing the intellectual capital while it is considered an important source for the company’s progress in the labor market recently. T

Feedback on students’ assignments can be done in many different ways. Nowadays, the growing number of students at universities has increased the burden on the instructors to give feedback on students’ writings quickly and efficiently. As such, new methods of modern online automated feedback tools, such as Hemingway app and ecree,are used to assist and help instructors. Hence, this research is an explanatory study to examine the effect of using the online automated feedback on some Iraqi EFL learners’ writings at the university level. The study comprised 60 students enrolled in an English language course at the University of Anbar. They were divided randomly into two groups, experi

Iraqi crude Atmospheric residual fraction supplied from al-Dura refinery was treated to remove metals contaminants by solvent extraction method, with various hydrocarbon solvents and concentrations. The extraction method using three different type solvent (n-hexane, n-heptane, and light naphtha) were found to be effective for removal of oil-soluble metals from heavy atmospheric residual fraction. Different solvents with using three different hydrocarbon solvents (n-hexane, n-heptane, and light naphtha) .different variables were studied solvent/oil ratios (4/1, 8/1, 10/1, 12/1, and 15/1), different intervals of perceptual (15, 30-60, 90 and 120 min) and different temperature (30, 45, 60 and 90 °C) were used. The metals removal percent we

Iraqi crude Atmospheric residual fraction supplied from al-Dura refinery was treated to remove metals contaminants by solvent extraction method, with various hydrocarbon solvents and concentrations. The extraction method using three different type solvent (n-hexane, n-heptane, and light naphtha) were found to be effective for removal of oil-soluble metals from heavy atmospheric residual fraction. Different solvents with using three different hydrocarbon solvents (n-hexane, n-heptane, and light naphtha) .different variables were studied solvent/oil ratios (4/1, 8/1, 10/1, 12/1, and 15/1), different intervals of perceptual (15, 30-60, 90 and 120 min) and different temperature (30, 45, 60 and 90 °C) were used. The metals removal perce

This work dealt with separation of naphthenic hydrocarbons from non-naphthenic hydrocarbons and in particular concerns an improved process for increasing the naphthenes concentration in naphtha, The separation was examined using adsorption by Y and  B zeolite in a fixed bed process. The concentration of naphthenes in the influent and effluent streams was determined using PONA classification. The effect of different operating variables such as feed flow rate (2- 4 L/hr); bed length (50 - 80 cm) on the adsorption capacity of Y and  zeolite was studied. Increasing the bed length lead to increase the naphthenes concentration, and increasing the flow rate lead to decrease in the concentration of naphthenes, It was found that the decrease