This article aims to explore the importance of estimating the a semiparametric regression function ,where we suggest a new estimator beside the other combined estimators and then we make a comparison among them by using simulation technique . Through the simulation results we find  that the suggest estimator is the best with the first and second models ,wherealse for the third model we find Burman and Chaudhuri (B&C) is best.

The Purpose of this Research show gap between a Normal Cost System and Resource consumption Accounting Applied in AL-Rafidin Bank.

The Research explores that, how the idle capacity can be determined under resource consumption accounting, discuss the possibility of employing these energies. Research also viewed how costs can be separated into Committee and Attribute. Resource Consumption Accounting assists managers in pricing services or products based on what these services or products use from each Source.

This Research has been proven

This study aimed to measure the innovative thinking and cognitive cessation among university students. The sample consisted of (400) male and female students at al Mustansiriya University for the academic year (2018/2019). The results of the study showed that there are differences in innovative thinking and cognitive inhibition according to the gender variable in favor of males. There is a positive relationship between innovative thinking and cognitive inhibition. In light of these findings, the researcher presented a set of conclusions and recommendations.

The aim of this paper is to measure the characteristics properties of 3 m radio telescope that installed inside Baghdad University campus. The measurements of this study cover some of the fundamental parameters at 1.42 GHz. These parameters concentrated principally on, the system noise temperature, signal to noise ratio and sensitivity, half power beam width, aperture efficiency, and effective area. These parameters are estimated via different radio sources observation like Cas-A, full moon, sky background, and solar drift scan observations. From the results of these observations, these parameters are found to be approximately 64 K, 1.2, 0.9 Jansky, 3.7°, 0.54, and 3.8 m2 respectively. The parameters values have vital affect to quantitativ

The world's renewable energy sources have taken on great importance, for its cleanness and its environmental effects as well as being a renewable source, Increased demand for fossil energy sources is also causing global warming and climate change. Iraq is an appropriate area for renewable energy This study shows that renewable alternative energy has not been used sufficiently enough at present. But this energy can play an important role in the future of renewable energy in Iraq. This research aims to study the renewable energy in Iraq (solar energy) and it is appropriate to develop this alternative energy for crude oil, which is characterized by the use of the most appropriate and less economical and more environmentally friendly. Solar

This research seeks to explore the impact of notifications on enhancing user engagement with websites, primarily through user subscriptions and their interaction with notifications on these websites. The significance of this study lies in its implications for crafting compelling headlines that capture users' attention, streamline their access to journalistic content, and align with the objectives and editorial policies of news websites. It sheds light on the factors influencing users' preferences for specific notifications and their engagement with content based on their individual interests, motivations, and the satisfaction derived from such interactions.
The researcher has reached several key findings, inc

Encouraging children towards the cognitive motivation through the discovery and knowledge of the environment around them is essential. Thus, during the two researchers’ supervision of the practical lessons that involved the female students’ application of their experience in the Applied Kindergarten Laboratory, it has been noticed that there was a difference in the cognitive motivation of kindergarten children. In order to reinforce the research problem, the two researchers sent an open questionnaire to a sample of randomly selected kindergarten teachers from Al-Karkh and Al-Rasafa sides. The responses collected accentuated the researchers’ sense of the existing problem. To achieve the aim of the study represented by examining the