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 tax revenues achieved through projects of transition to private sector are regarded as an important source for using in achieving political, economic and social objectives. Since Iraq is heading towards free market economy, new strategies should be adopted to reform the taxation system from by a qualified taxation management office and to activate the taxation policy and to reconsider legislation in relation to the aware of the legible to the importance of disclosure of their taxable real income in order to arrive at contribution of privatization in the taxation revenues for the important role effect on economic activities. In the light of the above, the research is based upon a hypothesis which stipulates that privatization contribu
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This research deals with the study of top soil electrical conductive regions located within Baghdad City. The research included measuring the dissolved soil material extraction Electrical Conductivity (EC) with an aqueous solution for the top (0-30 cm) soil layer of the study area. As the electrical conductivity values increase by increasing the amount of dissolved salts in principle, we can consider that the aim of this research is to predict the amount and distribution of (soil contamination with salts) which is represented by the (Salt Index), this factor calculated for each soil representative sample taken from the region with a depth of (30 cm). Laboratory (EC) test values measured by the use of solutions (EC) digital meter for the ex
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המחקר הזה עוסק באחד מהסופרים העבריים שנחשבו בעלי־השפעה בתהליך הספרות העברית החדשה על אף גילו הקצר ועל אף שהוא השאיר עזבון ספרותי מועט, אך עם זה דמותו עולה לענינו גם מתוך כתביו המעטים כאילו הם טבועים בחותם, הסופר הזה הוא מרדכי זאב פיארברג.
במחקר זה טיפלנו בחייו של המספר הזה בקיצור וגם ביצירותיו באופן כללי, ובסימנים המאפינים את גיבוריו, ובמיוחד גיבורו של הסיפור "
... Show MoreThe research aims to shed light on the role of SAIs and the nature of their work, with the definition of the concept of quality reports and to clarify the reality of quality in the FBSA reports, the researchers reached to conclusions, including: The quality of the SAI reports is a requirement seeks to achieve any regulatory system in order to develop audit work output of the form in which its impact is reflected positively on the performance of the entities controlled, and researchers gave a set of recommendations, including: the need to increase community awareness of the importance of the FBSA Supervisory reports through conferences, seminars and workshops and that FBSA to follow-up reports, and check the quality continuously to the fa
... Show MoreThe research problem is that most of the construction projects exceed the planned value, due to the failure to implement the plans on time. The current study aims to monitor the implementation of the project and for each of the executed tasks of the table of quantities in order to detect deviations at the time they occur, evaluate the time and cost performance, and then identify the areas of waste and analyze the implementation of each task in order to diagnose the underlying problems and find possible and applicable solutions in the environment Iraqi. The research was applied in one of the companies specialized in the field of construction projects, and one of the most important conclusions reached is the possibility of applying
... Show MoreMonetary sterilization policies are one of the modern trends of monetary policy in rentier countries, specifically to confront the positive shocks in foreign assets flowing into the national economy and the impact of these shocks on monetary and real variables. And that the Central Bank contains these emergency increases in foreign exchange with the aim of avoiding the impact of this increase on the official local currency through its three main monetary tools, which are the rediscount rate, the legal reserve, and open market operations. As well as the relationship between the central bank and the objective of external balance, which is reflected in the balance of payments balance, the central bank resorts to managing the exchange rate
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