Experiment was conducted in Baghdad, three factor were used in this research included Two types of Plows included moldboard and disk plows which represented the main plot, Three forward speeds of the tillage was the 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 % in all of Vertical and Lateral Plowing Deviation, Practical and specific productivity, actual time for plowing one donam and appearance (goodness) of Tillage represented by the number of clods > 10 cm in silt clay loam soil with depth 22 cm were studied. the experiment was used Split – split plot design under randomized complete block design with three replications and Least Significant Design 5 % was used to compare the means of treatments . Mold-board plow recorded the best Practical and specific productivity for plowing which was 1.247 donam/ hr and 2379 m / hr, and lower actual time for plowing one donam 0.972 hr and Appearance Tillage number of clods > 10 cm was 9.555 clods/m2 , Disc Plow recorded the least Vertical and Lateral Deviation for Plowing which was 2.325% and 2.357% . Tillage Speed 5.62 km/hr recorded higher Practical and specific productivity 1.672 donam/hr and 3452 m/hr respectively and lower actual time 0.608 hr and number of clods > 10 cm was 8.166 clods/m2, Speed 1.85 km/hr recorded lower Vertical and Lateral Deviation Plowing 1.221% and 1.068% respectively. Soil Moisture 18 % recorded higher Practical and specific productivity 1.168 donam /hr and 2400 m /hr respectively, lower actual time 1.047 hr and lower number of clods > 10 cm was 9.500 clods/m2. Soil Moisture 21% recorded lower Vertical and Lateral Deviation for Plowing 1.978% and 1.901% respectively. All Interactions among treatments had significant effect on the parameters studded under this experiment.
Quran said "the women are under the control of men" this doesn't mean that the men were dictators in the affairs of women . But the men were ready to bear most of their burden or loads .
Problem of research as defined, including the following:what is impact organizing of configuration for still life in paintings of students in the Department of Art Education in subject of colors ?Study of well training for organized in painting of still life is necessary for a teacher of art education to contribute effectively to the performance of his letter, so is this research in response to the public goals for a subject of art education. The current research aims to:1. Impact organization of configuration for still life in paintings of students in the Department of Art Education for the first grade in subject of colors2. Role organization of configuration for still life in the painting to serve the educational process in subject of
... Show MoreDeveloped and underdevelopment countries, on equal terms, face the problem of budget deficiency. Budget deficiency means that the public expenditure surpasses the public revenues. This, on the international level, is one of the most serious economic problems with many direct effects on the national economy, and depends, basically, on its finance chosen method. Looking for a solution to this problem, for this reason and many other ones, has been highlighted in spite of the many attempts to reduce the role of the governmental expenditure. Budget deficiency can not be attributed to a single unique cause since it is complex phenomenons the causes of which are related to many factors contribute to its occurrence, some of which refer t
... Show MoreThe research aims to measure the extent of the impact of Earnings quality in the continuity of the company for a sample of private commercial banks listed on the Iraq Stock Exchange. The research sample included (15) of the listed commercial banks that continue to issue their financial statements for the period from (2009-2018).The research relied on three main models of measurement and on four steps. The first step is to measure the Persistence (Earnings Quality) by Depending the sustainability model. While the second step included measuring the Predictability of accounting profits by deriving the square root of the disparity of the estimation error from the first model Persistence (Earnings Quality), and the third step included
... Show MoreThis study conduct in Al-Muthanna governorate to assess five concentrations of
The research aimed at finding out the effect of functional rotation on the tax performance of the employees of the General Authority for Taxes through the five-meter questionnaire prepared according to the required data. The data obtained from the research sample were analyzed. The results showed a significant effect of recycling In the tax performance, and this is evident from the proportion of his contribution to the interpretation of the total variation, which is a good indicator of the impact of functional rotation in the performance of the body sample research.
The research illustrated that the theory of constraints is "A group of concepts and basics that aim at helping the management in order to determine the difficulties and how to overcome these difficulties through determining the necessary change and how these change can be done efficiently and effectively ".
The research showed that the theory of constraint including its tools calls for magnifying throughput, constricting the product cycle , determining the optimal production mix , utilization of scare resources and canceling the idle time , that achieving throughput increasing then increasing profit .
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... Show MoreThis research aims to show the nature of the impact of proactive and analytical strategic orientation in the dimensions of tax organizational excellence (leadership, strategic planning, information and analysis and knowledge management, focus on taxpayers, focus on operations, focus on workforce, business results), in the General Tax Authority The questionnaire was used as a tool to collect data and information from the sample of (110) who are (Associate Director General, Head of Department, Under-Head of First Division, Under-Head of Second Section, Division Officer). Arithmetic mean, intestinal deviation the research has reached a number of conclusions, the most prominent of which are: -
- There is an effect of