The experiment was conducted in Baghdad for study effect using mold board and disc plows as main factor , and second factor was three speeds 1.85 , 3.75 and 5.62 km / hr , and sub-second factor was three levels of soil moisture 21,18 and 14 % to determined data fuel consumption and economy costs machine unit in silt clay loam with depth 22cm. The experiment was a split – split plot arrangement in a randomized complete block design with three replications and statistical analysis using Least Significant Design 0.05 was used to compare the means of treatments. Mold board recorded least fuel consumption and cast fixed and variable and management and total costs of tractor and plow costs and total cost. Increasing forward speeds of the tillage to decrease fuel consumption, fixed and variable and management costs, total tractor and plow costs and total cost . Record soil moisture 18% least fuel consumption, fixed and variable and management costs, total tractor and plow costs and total cost . Interaction between plow and moisture was no significant at fixed and variable and management and total tractor costs. The best Interaction among mold board with speed 5.62 km /hr and moisture soil 18 % were recorded least consumption fuel and least fixed and variable and management costs, Also the same interaction recorded least total plow and tractor costs and total cost .
The research aims to determine the impact of the use of teaching aids for the textbook and graphics teacher illustrations in the collection of historical information and retention, limited research on a sample of students in grade five numbered (68) primary school students of Benin in Baghdad governorate / Breeding Rusafa First, select the researchers of scientific material for students in research Topics are the first and second chapter of the Book of the Arab-Islamic history, set by the Ministry of Education.
And promising targets behavioral and according to the content of subject numbered (100) goal and lesson plans exemplary nu
... Show MoreThe research aims to achieve market share requirements and reach the targeted competitive price through the application of management accounting techniques represented by continuous improvement technique and target costing under an Activity Based Cost (ABC) system and Activity Based Management (ABM), In Muthanna Cement Company to reach the rationalization of the cost of the product and maintain the required quality and improve the profitability of the company.
The problem of research has emerged in the inability of local firms to enter into effective competition with other companies operating in the same economic sector, Because of the high cost of its products, Which led to the sale of the product at prices below its cost, and t
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ان الهدف من هذا البحث هو التعرف على أثر انموذج التفكير النشط في تحصيل طلاب الصف الثاني المتوسط لمادة العلوم و تفـكيرهم البصري. تكونت عينة البحث من (58) طالباً، يتوزعون بين مجموعتين احدهما تجريبية و اخرى ضابطة. تم اعداد اداتين مقننتين احداهما لقياس التحصيل والاخرى لقياس التفــكير البصري، وبعد تطبيق تجربة البحث والحصول على البيانات، التي تمت معالجتها احصائيا باستخدام البرنامج الاحصائي(SPSS)؛ كشفت النتائج عن تفوق
... Show MoreThe estimation of the parameters of Two Parameters Gamma Distribution in case of missing data has been made by using two important methods: the Maximum Likelihood Method and the Shrinkage Method. The former one consists of three methods to solve the MLE non-linear equation by which the estimators of the maximum likelihood can be obtained: Newton-Raphson, Thom and Sinha methods. Thom and Sinha methods are developed by the researcher to be suitable in case of missing data. Furthermore, the Bowman, Shenton and Lam Method, which depends on the Three Parameters Gamma Distribution to get the maximum likelihood estimators, has been developed. A comparison has been made between the methods in the experimental aspect to find the best meth
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المقدمة ومنهجية البحث
تتفق أغلب الأدبيات ومنها المحاسبية, بأن الخطوة الأولى في وضع وتقييم أي نظام إداري أو محاسبي هي في صياغة أهداف ذلك النظام لما لذلك من أهمية في توفير معيار للحكم على كفاءة التطبيق من عدمه.
وتعرف الأهداف بأنها (النهايات التي تعمل أو توجه النشاطات باتجاهها أو هي النهايات التي تطمح النشاطات تحقيقها). ( 1 ) ..,
كما تعرف أيضا بأنها (الأ
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يهدف البحث إلى استقصاء أثر دراسة طالبات كلية العلوم للبنات في جامعة بغداد لمقرر التلوث البيئي في تنمية اتجاهاتهن البيئية، وذلك من خلال التعرّف على النمو في المستوى العام لاتجاهات الطالبات البيئية والكشف عن الفروق الإحصائية في اتجاهاتهن قبل وبعد دراسة المقرر.
وقد تألفت عينة البحث من(50) طالبة من طالبات قسم الفيزياء / الفيزياء الطبية المرحلة الأولى في كلية العلوم للبنات- جامعة بغداد. اعتمدت ا
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health organizations are trying to introduce services of high quality and efficiency which requires applying some standards of nursing career to improve nursing service quality in the hospital, which provides an essential data base key to diagnosis the negative and positive part in nursing services to guarantee the quality of services presented . The aim of this study is to evaluated the quality of nursing service through stating the indicators of nursing career standards by comparing the reality of the a hospital with what should standards . In addition , adapting nursing career standards with what is suitable for hos
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This research deals with the attitude of oil press towards oil industry in the world and the extent of their concerns with the stages of oil industry relating to the abundance of oil and natural gas, as it is an international strategic and complementary industry. The researcher uses the survey method for content analysis of the initial article and the press news for two: years (2011-2012). The results if the study are as follows
1- Oil press is concerned with developing and the stages of the Arabic oil industry in the interest of OAPEC in the first place.
2- It is concerned with exploring, extracting, and marketing oil in the first place, then with refining operations in refineries and petrochemical plants in the second place, an