Maulticollinearity is a problem that always occurs when two or more predictor variables are correlated with each other. consist of the breach of one basic assumptions of the ordinary least squares method with biased estimates results, There are several methods which are proposed to handle this problem including the  method To address a problem  and  method To address a problem , In this research a comparisons are employed between the biased   method and unbiased   method with Bayesian   using Gamma distribution  method  addition to Ordinary Least Square metho

This research aims primarily to highlight personal tax exemptions A comparative study with some Arab and European regulations. And by conducting both theoretical comparative analyses. Most important findings of the study is the need to grant personal and family exemptions that differ according to the civil status of the taxpayer (single or married). In other words, the exemption increases as the number of family members depend on its social sense. Also taking into account some incomes that require a certain effort and looking at the tax rates, it is unreasonable for wages to be subject to the same rates applied to commercial profits.      

Singing has significant importance being a major basis for the expressive and cultural production of the societies and a real companion that reflects their artistic career and is strongly connected to the reality of the peoples and the production of the individuals, who are geniuses of arts and culture.
Rural singing represents one of the most well-known artistic singing styles in Iraq, which truly embodied the Iraqi national identity. However, it remained confined to the countryside and did not spread due to the lack of mass media and the recording technologies at that time. It has been pure virgin singing art. The theoretical framework is divided into three axes:

• The Iraqi singing heritage in the twentieth century, a hi

The importance of this study of the growing importance of perception of touch and its association with the job performance of industrial product since the perception stereotactic means he means practiced by the individual through job performance and has assets of knowledge in the mind of the user and require him to mind the capabilities and knowledge cognitive following their individual focus Zhennea.oanfalh following their enthusiasm when using Sense of touch. The study in the first chapter of the research problem to reveal the role played by the process of cognition and its relationship with the touch function of the industrial product and the associated defect in performance and harder to use. The study also pointed to the research ob

Hartree-Fock (HF) method relies in the calculations of nonlinear optical properties (NLO) for benzoic acid molecule. Also, another theoretical study is conducted by using the TD-DFT Density Functional Theory through B3LYP/High Base Set 6-311++G (2d,2p) on Gaussian program09. Moreover, an experimental study has been done to obtain the electrons spectrum for benzoic acid with and without ethanol. While the experimental study is done by using UV/VIS. spectrophotometer. Energy gap values of electronic transition between HOMO and LUMO is obtained from theoretical and experimental results. Consequently, the theoretical result for determining the energy gap calculated from EHOMO-LUMO wasvery close to the results of UV / VIS. spectrum. A theoretica

The primary objective of this research be to develop a novel thought of fibrewise micro—topological spaces over B. We present the notions from fibrewise micro closed, fibrewise micro open, fibrewise locally micro sliceable, and fibrewise locally micro-section able micro topological spaces over B. Moreover, we define these concepts and back them up with proof and some micro topological characteristics connected to these ideas, including studies and fibrewise locally micro sliceable and fibrewise locally micro-section able micro topological spaces, making it ideal for applications where high-performance processing is needed. This paper will explore the features and benefits of fibrewise locally micro-sliceable and fibrewise locally

Thermal management has grown more and more problematic as electronic components continue to get faster and smaller. One of the passive two-phase cooling systems are Oscillating heat pipe (OHP) that have the capacity to transmit a significant quantity of thermal energy across long distances. Oscillating heat pipe is a device that has the potential to satisfy this developing requirement. An investigation into the effects of orientation, filling ratio, and heat load on the initiation and characteristics of oscillatory motion, combining numerical simulations with experimental validation. A copper tube with a 2 mm inner diameter and a 2 mm wall thickness is used to fabricate the OHP. The condenser, evaporator, and adiabatic sections are