The experiment was conducted to evaluate and performance comparison for moldboard and disk plows in central of Iraq in 2011. Three factor were used in this study included Two types of plows included moldboard and disk plows which represented main plot , three forward speeds of the tillage was second factor included 1.85, 3.75 and 5.62 km / h which represented sup plot , and three levels of soil moisture was third factor included 21 , 18 and 14 % to determined data actual plow depth , Practical productivity, Volume of disturbed soil, Field efficiency , Slippage percentage in silt clay loam soil with depth 22 cm were studied in the experiment Split – split plot design under randomized complete block design with three replications using Least Significant Design was used . Mold board plough recorded best practical productivity was 0.3118 ha/hr , volume of disturbed soil was 629.77 m3/hr and field efficiency was 59.85 % , while disc plough recorded higher actual plow depth 21.02 cm and slippage percentage was9.71 % . Increasing forward speeds of the tillage from 1.85 to 3.75 then to 5.62 increasing slippage percentage from 6.39 to 8.26 then to 12.22 % , practical productivity from 0.1421 to 0.2845 then to o.4180 ha/hr and volume of disturbed soil from 299.89 to 592.38 then to 838.24 m3/hr , while decreased actual plow depth from 21.13 to 20.86 then to 20.08 cm and field efficiency from 58.98 to 58.21 then to 57.07 % . with decrease soil moisture from 21 to 18 % decrease actual plow depth from 20.92 to 20.70 cm and slippage percentage from 10.58 to 7.29 % , and increase practical productivity from 0.2712 to 0.2923 ha/hr, volume of disturbed soil from 562.01 to 598.98 m3/hr and field efficiency from 55.94 to 60.31 % . While continues decrease from 18 to 14 % decrease actual plow depth from 20.70 to 20.46 cm, practical productivity from 0.2923 to 0.2811, volume of disturbed soil from 598.98 to 569.52 m3/hr and field efficiency from 60.31 to 58.01 % , and increase slippage percentage from 7.29 to 9.00 % .
: The objective of this research is to demonstrate the possibility of applying the principles of corporate governance in the General Authority for taxes, as the goal to identify the basic requirements for the application of the principles of corporate governance in the GCT with an indication of the role of governance in improving the strategic performance of tax administration. The research was based in part applied to the analysis of the results form questionnaire designed to achieve the goal of the research .
Each of the languages possesses a set of phenomena that researchers in its sciences should stop at to explain the secrets of this language, including the phenomenon of idiomatic expression. Perhaps this phenomenon may constitute an obstacle to non-native speakers of the language or even the native speakers themselves. The Arabic language is full of these expressions, Which needs us to dedicate its own studies to it so that we can collect it in a dictionary that includes and collects it with explanation and interpretation of its semantics
همجوارى جغ ا رفياى ميان عربها واي ا رنيان نقش بز رگ در بروز آشكار برخى از روابط وعلاقه
هااى مياان دو زباان عرباى وفار اى وهمچناين مياان دو ادبيااا عرباى وفار اى وگويناد كاه ادبيااا
فار ى قديم اولين ادبياا خارجى كاه باه ادبيااا عرباى مبوا، باود وهماين باعا انبشاار زباان عرباى
در اي ا رن شد. وبعد از فبح ا لامى زبان فار ى بيشبر وا ه ژ هاى خود از زبان عربى گرفاا همچناين
به زبان عربى ب يارى از وا ه ژ هاى وادر كرد
Praise be to God, prayer and peace upon our master Muhammad the Messenger of Allah peace be upon him mercy, gift, and grace, and rendered his family and the good righteous is followed until the Day of Judgment. After: The Koran
نالت الحياة الادبية في مملكة غرناطة الاندلسية حظاً كبيراً
What linguists mentioned about the infinitive and its use in the linguistic levels of speech, whether with its verb, or what was mentioned in the difference between the infinitive and the noun of the source, are matters that are related to the phenomenon of hearing in speech, a need necessitated by the nature of the linguistic law
The research intended to take into consideration the phenomena of employing the temporary employees through the business organization increasingly, which has become one of the most apparent features of the contemporary strategy of the human resources management. It depends on the analytical descrptive Approach to meet the research problem which has been focalized around the dispute praising regarding the phenomena of the temporary employment and its dimensions and challenges which can be faced by the management of human resources as a result .The importance of the research is represented as one of rare research which confronts to the phenomena of the temporary employment in the Iraqi business environment. The most prominent objec
... Show More
التجليات الاقتصادية والثقافية والاعلامية للعولمة في العالم الثالث