Segmented regression consists of several sections separated by different points of membership, showing the heterogeneity arising from the process of separating the segments within the research sample. This research is concerned with estimating the location of the change point between segments and estimating model parameters, and proposing a robust estimation method and compare it with some other methods that used in the segmented regression. One of the traditional methods (Muggeo method) has been used to find the maximum likelihood estimator in an iterative approach for the model and the change point as well. Moreover, a robust estimation method (IRW method) has used which depends on the use of the robust M-estimator technique in

The objective of this study is to explain the role of credit policies in agricultural development of Iraq during the period 1979-1989 which were represented by the policy of co-operative agricultural bank the organization that responsible to finance agricultural sector for various reasons. It has been shown that there was no clear credit policy existed during the period concerned due to the differences between loans from year. The loan growth rate was low in general comparing with objectives of the agricultural development plans, a low production rates comparing with loans paid, the growth rate of average number of trees in each donum and the growth rate of livestock number was also low.In conclusion there should be a clear plan for cred

الجمود المؤسسي واثره في فشل التنمية السياسية : محاولة من اجل بناء مفهوم 

The research aims to demonstrate the impact of governance mechanisms on the quality of financial reports in the light of the accounting disclosure for sustainable development represented in (accounting disclosure for economic development, accounting disclosure for environmental development, and accounting disclosure for social development) in a sample of banks listed in the Iraq Stock Exchange.

Governance mechanisms were measured by evaluating and analyzing the mechanisms in banks for the research sample consisting of (15) banks, based on the governance guide issued by the Central Bank, as well as the banks’ financial reports for the years 2016 -2018, and the dimensions of accounting disclosure for sust

Receipt date:6/3/2021  acceptance date:4/5/2021 Publication date:31/31/2021

This work is licensed under a Creative Commons Attribution 4.0 International License.

The research in the role of variables contact for non-state actors have become more influential in the current of contemporary events, that related with the reality of seeking services and providing all of that in favor of maintaining the social peace, and ensuring its empowerment in order to make peace and stability outcomes as a real fa

Uncompleted Personality and it’s relation with Some Variables of the University Students

أهمية البحث والحاجة إليه:

          من مظاهر التواصل الحضاري في جانبه العلمي والتكنولوجي هو متابعة أبناء مجتمعنا ولاسيما الشباب لكل منجز حديث واتخاذه وسيلة للحصول على المعلومات والمعرفة والتسلية، بحيث أصبح هذا التعامل ممارسة يومية حياتية، وهذا دليل على مدى تفتح ذهنية وعقلية ورغبات أبنائنا ومواكبتهم لروح العصر ومتطلباته وتعبيراً صادقاً عنه فضلاً عن إشغال أوقات ف

تناول البحث دراسة خمسة نصوص مسمارية لقروض غير منشورة من سلالة أور الثالثة وتحليلها وترجمتها وهي من مجموعة المتحف العراقي, يعود تاريخها الى زمن سلالة أور الثالثة (2012-2004ق.م) تحديدا الى زمن الملكين شوسين (2037- 2029ق.م) وابي سين (2028-2004 ق.م), اما مضامينها فهي قروض بمادتي الشعير(ثلاثة نصوص) الفضة (نصان), والقروض على نوعين قروض بفائدة (ur5 - ra), وقروض بدون فائدة (maš2 - nu - tuk), وقد حددت نسبة الفائدة في القروض 1/3 33% لمادة الشعير و20% لما

شهدت معظم المدن السومرية أزدهاراً أقتصادياً خلال عصر أور الثالثة ،أنعكس ذلك من خلال النصوص المسمارية المكتشفة ذات المضامين الاقتصادية المتنوعة ومنها (وصولات تسلم Bullae) التي تميزت بعصر أور الثالثة بأشكالها المتعددة ومنها: الكروية والمربعة والمستطيلة والمثلثة والمضلعة ومعظمها يحتوي على طبعات أختام فضلاً عن أنها تكون مثقوبة طولياً لغرض التعليق.