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

The article aims to study the liquidity that is required to be provided optimally and the profitability that is required to be achieved by the bank, and the impact of both of them on the value of the bank, and their effect of both liquidity and profitability on the value of the bank. Hence, the research problem emerged, which indicates the extent of the effect of liquidity and profitability on the value of the bank. The importance of the research stems from the main role that commercial banks play in the economy of a country. This requires the need to identify liquidity in a broad way and its most important components, and how to

Logic is understood so far as a product perspective, either formal or informal. The topic is still, though interesting, imprecise, sketchy and problematic. Besides, the relevance of logic to linguistics has not been explained. This research focuses on dealing with logic as a product and a process. It introduces how logic is relevant to understanding language. Logic is surely not irrelevant to real human language. In this research, we coin 'logical pragmatics' to refer to "the structure of an argumentation and its parts used by the speaker for the purpose of persuasion to have an effect in the addressee and passive audience”. As such, the research mainly aims at providing a definition of "logical pragmatics" as well as developing an ide

The aim of this paper is to derive a posteriori error estimates for semilinear parabolic interface problems. More specifically, optimal order a posteriori error analysis in the - norm for semidiscrete semilinear parabolic interface problems is derived by using elliptic reconstruction technique introduced by Makridakis and Nochetto in (2003). A key idea for this technique is the use of error estimators derived for elliptic interface problems to obtain parabolic estimators that are of optimal order in space and time.

Language plays a major role in all aspects of life. Communication is regarded as the most important of these aspects, as language is used on a daily basis by humanity either in written or spoken forms. Language is also regarded as the main factor of exchanging peoples’ cultures and traditions and in handing down these attributes from generation to generation. Thus, language is a fundamental element in identifying peoples’ ideologies and traditions in the past and the present. Despite these facts, the feminist linguists have objections to some of the language structures, demonstrating that language is gender biased to men. That is, language promotes patriarchal values. This pushed towards developing extensive studies to substantiate s

The aim of the research to apply TD-ABC technology to determine the idle capacity of the central oil companies (oil field east of Baghdad), as a modern cost management technology based on time-oriented activities (TD-ABC) is used by industrial companies in general and oil companies on In particular to build a sustainable Calvinist pillar and make future decisions by identifying idle energy to gain it a competitive advantage, the descriptive analytical approach has been adopted in calculating and analyzing the company’s data for 2018, and the most prominent conclusions of this research are managing idle energy and the task of applying cost technology on the basis of time-oriented activities and providing Convenient spatial infor

Recent growth in transport and wireless communication technologies has aided the evolution of Intelligent Transportation Systems (ITS). The ITS is based on different types of transportation modes like road, rail, ocean and aviation. Vehicular ad hoc network (VANET) is a technology that considers moving vehicles as nodes in a network to create a wireless communication network. VANET has emerged as a resourceful approach to enhance the road safety. Road safety has become a critical issue in recent years. Emergency incidents such as accidents, heavy traffic and road damages are the main causes of the inefficiency of the traffic flow. These occurrences do not only create the congestion on the road but also increase the fuel consumption and p

The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

Abstract :

The Aims of this research is to describe the concept of risk, its type and method of measurement, and to clarify the impact of these risks on the expected cash flow statement and the preparation of the target cash flow statement that takes these risks into consideration. Because the local economic environment is exposed to many risks, Therefore, this list will be predictive, which will help the economic unit to make administrative decisions, especially decisions related to operational, investment and financing activities. Therefore, the research problem is based on the fact that most of the local economic units are the list of flows According to the actual basis and not according to the discretionary basis (bud

Background: dyspepsia is a common complaint, affecting about 26-41% of the general population. Investigations fail to identify organic cause in 50%–60% of functional dyspepsia. Little informations are available about whether quick eating is one of the risk factors for functional dyspepsia (FD).
Objectives: To study the association between quick eating and FD.
Materials and methods: The study was performed on 132 resident doctors in the medical city/Baghdad, by introducing a questionnaire derived from the Rome III criteria for diagnosis of FD and its subtypes and calculating the average daily meal duration for each one. The subjects were all Arabian, Iraqi, white resident doctors sharing the same type and amount of food. We exclud