1. Department of Mathematics, College of Science, Majmaah University, Majmaah, Saudi Arabia
2. Accounting Department, College of Administration and Economics, University of Basrah, Basrah, Iraq
3. Department of Mathematics, College of Education for Pure Sciences, Tikrit University, Tikrit, Iraq
4. Directorate of Education Salah Eddin, Ministry of Education, Tikrit, Iraq
5. Department of Business Management, Al-imam University College, Balad, Iraq
6. Department of Mathematics, Faculty of Education, Seiyun University, Hadhramout, Yemen
7. Department of Mathematics, College of Education for Pure Sciences, University of Basrah, Basrah, Iraq
8. College of Engineering Technology, National University of Science and Technology, Dhi Qar, Iraq
9. Technical Engineering College, Al-Ayen University, Dhi Qar, Iraq