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 estimate the regression coefficients.
This paper analysed the effect of electronic internal auditing (EIA) based on the Control Objectives for Information and Related Technologies (COBIT) framework. Organisations must implement an up-to-date accounting information system (AIS) capable of meeting their auditing requirements. Electronic audit risk (compliance assessment, control assurance, and risk assessment) is a development by Weidenmier and Ramamoorti (2006) to improve AIS. In order to fulfil the study’s objectives, a questionnaire was prepared and distributed to a sample comprising 120 employees. The employees were financial managers, internal auditors, and workers involved in the company’s information security departments in the General Company for Electricity D
... Show More
(37)
(20)
The main goal of this work is to obtain the plasma electron temperature Te by optical emission spectroscopy of low pressure microwave argon plasma, as a function of working pressure and microwave power. A plasma system was designed and constructed in our laboratory using a magnetron of domestic microwave oven with power 800W without any commercial part. The applied voltage on the magnetron electrical circuit is changed for the purpose of obtaining the variable values of the microwave power. The spectral detection is performed with a spectrometer of wavelength range (200−1000nm). The working pressure and magnetron applied voltage were 0.3-3.0mbar and 180-240V, respectively. Two methods had been applied to estimate the electron temperatu
... Show More
(1)
The Hubble telescope is characterized by the accuracy of the image formed in it, as a result of the fact that the surrounding environment is free of optical pollutants. Such as atmospheric gases and dust, in addition to light pollution emanating from industrial and natural light sources on the earth's surface. The Hubble telescope has a relatively large objective lens that provides appropriate light to enter the telescope to get a good image. Because of the nature of astronomical observation, which requires sufficient light intensity emanating from celestial objects (galaxies, stars, planets, etc.). The Hubble telescope is classified as type of the Cassegrain reflecting telescopes, which gives it the advantage of eliminating chromat
... Show More
Objectives: To evaluate levels of nurses' knowledge about substance abuse at psychiatric teaching hospitals in Baghdad city. Methodology: A descriptive analytical study conducts to meet study objectives during the period from 1-11-2014 To 10-5-2015 The study conduct at 4 teaching hospitals in three department (Baghdad Al Rusafa ,Al Karkh, Medical city) they includ Baghdad teaching hospital, Al Rashad teaching hospital, Ibn Rshud teaching hospital , and Al Kadhumeeain teaching hospital which select according to the study. A random sample of 100 nurses are working in teaching psychiatric hospitals , Al Rashad (6
The study aimed to prepare quick response codes to learn some of the technical skills of the second graders in the Faculty of Physical Education and Sports Sciences. The experimental method was used in the design of the experimental and control experimental and control groups. The research sample was represented by second-graders in the College of Physical Education and Sports Sciences / University of Baghdad, and by lot, the second division (a) was chosen to represent the experimental group that applied the inverse method using the QR code, and the second division (g) to represent the control group and applied the traditional method. (10) Students per group. After the tribal tests, his main experiment was carried out for 10 weeks with one
... Show More
Summary Search Alachtgalat process semantic encoding carried out by the actor inside the theater to deliver the intellectual sense, and social, as well as the aesthetic to the recipient, the fact that the code is the function is operated relationship in accordance with the prior intent to deliver the implications of a particular intent, too, and the fact that encryption is the best way to transfer messages in system theater, where should the actor that has the ability to create images (sensory) or intellectual new in human consciousness on the basis of conversion of impressions collected from reality and re technically formed inside the theater, allowing the recipient to arrange these marks to obtain the meaning that lies in them. So he
... Show More
Native speakers of English from different parts of the world have different accents,but the differences of accents are mainly the result of differences in the sound of vowels and consonants . The actual use of all these sounds in combination leads the speaker to produce a number of segments which only appear on the production level and realized on the perceptual one . RP pronunciation represents the teachable variety in all Iraqi universities because it is the most acceptable and understandable accent all over the world and not only in South East London ..The structure of the English syllable in RP pronunciation is influenced by the appearance of certain allophones especially aspiration and glottalization which ch
... Show MoreA solar updraft tower power plant (solar tower) is a solar thermal power plant that utilizes a combination of solar
air collector and central updraft tube to generate an induced convective flow which drives pressure staged turbines to generate electricity.
This paper presents practical results of a prototype of a solar chimney with thermal mass, where the glass surface is replaced by transparence plastic cover. The study focused on chimney's basements kind effect on collected air temperatures. Three basements were used: concrete, black concrete and black pebbles basements. The study was conducted in Baghdad from August to November 2009.
The results show that the best chimney efficiency attaine
... Show MoreObjective: To find out if there are any significant differences between these women's knowledge in the
management of Breast Self-Examination in study and control group regarding some variables.
Methodology: A quasi-experimental design was used. A purposive "non-probability" sample of (260) women who
are employee and students in both colleges (Nursing and Health and Medical Technologies) was selected. The
sample consists of two groups, experimental group (130) includes those in (Nursing college), and control group
(130) in (Health and Medical Technologies). A questionnaire was constructed which included demographic
information, reproductive information, family history, previous medical history, and information about wome
This research includes a detailed morphological description of the Pollenia mesopotamica sp. nov. in Iraq. Locality, host plant and data of collection were given.