Poverty is defined as a low standard of living in the sense that a poor person can not afford a minimum standard of living. The phenomenon of poverty is one of the most serious problems that must be dealt with seriously. This phenomenon has persisted in Iraq for decades because of the harsh economic conditions and unstable security conditions due to the crises it has faced since 2013. This study requires much study and analysis. And rural areas as a special case. In this study, the researcher examined the poverty line as a criterion in estimating the poverty indicators, which include (poverty percentage H, poverty gap PG, poverty intensity PS), based on the continuous social and economic survey data for households in 2014. The ma

This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

In this study, we investigate the behavior of the estimated spectral density function of stationary time series in the case of missing values, which are generated by the second order Autoregressive (AR (2)) model, when the error term for the AR(2) model has many of continuous distributions. The Classical and Lomb periodograms used to study the behavior of the estimated spectral density function by using  the simulation.

This research deals with unusual approach for analyzing the Simple Linear Regression via Linear Programming by Two - phase method, which is known in Operations Research: “O.R.”. The estimation here is found by solving optimization problem when adding artificial variables: Ri. Another method to analyze the Simple Linear Regression is introduced in this research, where the conditional Median of (y) was taken under consideration by minimizing the Sum of Absolute Residuals instead of finding the conditional Mean of (y) which depends on minimizing the Sum of Squared Residuals, that is called: “Median Regression”. Also, an Iterative Reweighted Least Squared based on the Absolute Residuals as weights is performed here as another method to

Date stones were used as precursor for the preparation of activated carbons by chemical
activation with ferric chloride and zinc chloride. The effects of operating conditions represented
by the activation time, activation temperature, and impregnation ratio on the yield and adsorption
capacity towards methylene blue (MB) of prepared activated carbon by ferric chloride activation
(FAC) and zinc chloride activation (ZAC) were studied. For FAC, an optimum conditions of 1.25
h activation time, 700 °C activation temperature, and 1.5 impregnation ratio gave 185.15 mg/g
MB uptake and 47.08 % yield, while for ZAC, 240.77 mg/g MB uptake and 40.46 % yield were
obtained at the optimum conditions of 1.25 h activation time, 500

This research include building mathematical models for aggregating planning and shorting planning by using integer programming technique for planning master production scheduling in order to control on the operating production for manufacturing companies to achieve their objectives of increasing the efficiency of utilizing resources and reduce storage and  improving customers service  through  deliver in the actual dates and reducing delays.

The aim of the thesis is to estimate the partial and inaccessible population groups, which is a field study to estimate the number of drug’s users in the Baghdad governorate for males who are (15-60) years old.

Because of the absence of data approved by government institutions, as well as the difficulty of estimating the numbers of these people from the traditional survey, in which the respondent expresses himself or his family members in some cases. In these challenges, the NSUM Network Scale-Up Method Is mainly based on asking respondents about the number of people they know in their network of drug addicts.

Based on this principle, a statistical questionnaire was designed to

Nanoparticle has pulled in expanding consideration with the developing enthusiasm for nanotechnology which hold potential as essential segments for development applications. In the present work, a copper nanoparticle is manufactured as a suspension in distilled water by beating a bulk copper target with laser source (532 nm wavelength, 10 ns pulse duration and 10 Hz repletion rate) via method. UV- visible absorption spectra and AFM analysis has been done to observe the effect of repetition rate for the pulsation of laser. Copper nanoparticles (Cu-NPs) were successfully synthesized with green color. The Cu- NPs have very high purity because the preparation was managed in aqueous media to eliminate ambient contaminations.  Absorption