1. Department of Mathematics, College of Sciences Tikrit University, Iraq
2. School of Economics, Madurai Kamaraj University, India
3. Department of Education, Madurai Kamaraj University, Madurai, 625021 Tamil Nadu, India
4. School of Economics Madurai Kamaraj University, Madurai, 625021 Tamil Nadu, India
5. Accounting and Financial Management, School of Management Studies, University of Khartoum, Sudan