Tahir R. Dikheel Alaa Q. Yaseen Department of Statistics, nan (المؤلف)

Dr. Zaid Yaseen Saud Al-Dulaimi Al Iraqia University- Faculty of Economics and Business Administration nan (المؤلف)

DR. Jenan Abd AL-Abbas Al Dulamy AL-Forat AL-Awsat Technical University nan، Babylon Technical Institute/Accounting Department nan (المؤلف)