The study was carried out at field agriculture in Baghdad–Iraq in 2015. For purpose evaluated the performance the selected implements tillage, suitable tire pressure and speed tractor under silt clay loam to measured Effective field capacity, Actual Time for plowing One Donam ( hr), Appearance Tillage ( number of clods > 10 cm), Fuel consumption measure in two unit (L/Donam and L/hr) and Machinery Unit Energy Requirement ( kw.hr / Donam). Split – split plot design under randomized complete block design with three replications using Least Significant Design 5 % was used. Three factor used in this experiment included Two types of plows included Chisel and Disk plows which represented main plot, Three Tires Inflation Pressure was second factor included 1.1, 1.8 and 2.7 Bar, and Three forward speeds tractor of the tillage was third factor included 2.35 , 4.25 and 6.50 km/hr. Results with Chisel plow was the most effective tillage and best result with it. Significant effects in Three factors above in parameter indicators studying.
The research aims to examine the integration effect among resource consumption accounting (RCA) system and the enterprise resource planning (ERP) on both costs reduction and quality improvement. The study questioner form distributed to two different respondents as the unit of analysis. The research reached various conclusions most important of which is the integration relationship can help solve the special difficulties in managing the economic unit data. Moreover, the integration provides a clear picture of the causal relationships between resources, resource quantities, and associated costs
Renewable energy sources - realities of the present and future options
Many of the directories indicate that the global energy system begin with a period of transition from total dependence on fossil energy sources, particularly oil, Into a new era in which renewable energy sources play an important role in meeting the growing needs of energy demand. There are many factors that will contribute to the strengthening of this trend towards transformation, which also will decide how quickly this transformation of renewable energy systems effectively in the global system of energy demand.
These factors, In brief: the size of environmental pollution and cl
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Electricity consumption for household purposes in urban areas widely affects the general urban consumption compared to other commercial and industrial uses, as household electricity consumption is affected by many factors related to the physical aspects of the residential area such as temperature, housing unit area, and coverage ratio, as well as social and economic factors such as family size and income, to reach the extent of the influence of each of the above factors on the amount of electricity consumed for residential uses, a selected sample of a residential area in the city of Baghdad was studied and a field survey conducted of the characteristics of that sample and the results analyzed and modeled statistically in relation to the amo
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Background: Varicose vein (VV) is a common problem that mostly occurs in legs. This medical condition can influence the quality of life and working condition of nurses. Aim of the study: To estimate the prevalence of lower limbs varicosity and its associated risk factors among nurses. Methods: This a cross-sectional descriptive study was carried out among 100 nurses working Baghdad Teaching Hospital, Surgical Specialties Hospital, and Al- Kidney Teaching Hospital, Baghdad, Iraq from January 1st to May 10th, 2022. The participants were recruited in the study using systematic random sampling. The Occupational Sitting and Physical Activity and Aberdeen Varicose Vein Questionnaires were used for data gathering. Results: The prevalence o
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This research will cover different aspects of estimating process of construction work in a desert area. The inherent difficulties which accompany the cost estimating of the construction works in desert environment in a developing country, will stem from the limited information available, resources scarcity, low level of skilled workers, the prevailing severe weather conditions and many others, which definitely don't provide a fair, reliable and accurate estimation. This study tries to present unit price to estimate the cost in preliminary phase of a project. Estimations are supported by developing mathematical equations based on the historical data of maintenance, new construction of managerial and school projects.
... Show MoreThis work involves the synthesis and characterization of asymmetrical pyromellitdiimide derivatives [VII]a-f by four sequences steps reaction . One mole of pyromellitic dianhydride was reacted with one mole of various primary aromatic amines [2aminothiazole , 2-aminobenzothiazole , 5-(4-amino phenyl)-1,3,4-oxadiazole-2-thiol , 4-nitro aniline , 4-chloro aniline , 4-toludine] in excess of dry acetone to produce six compounds (Nsubstituted-pyromellitamic monoacid) [IV]a-f . These new compounds [IV]a-f were converted to the corresponding N- substituted- pyromellitmonoimide [V]a-f when heating then at (8090) 0C in sodium acetate-acetic anhydride system .The compounds [V]d-f were allowed to react with one m
... Show MoreThis work involves synthesis of novel Schiff bases derivatives contining isoxazoline or pyrazoline units starting with chalcons . 4-Aminoacetophenone was react with pnitrobenzaldehyde or p-chlorobenzaldehyde in basic medium giving chalcones [I]a,b by claisenschemidt reactions. The chalcones [I]a,b were reacted with hydroxylamine hydrochloride giving isoxazolines [II]a,b in basic medium. The chalcone [I]a could also reacted with hydrazine hydrate to give pyrazolines [III]a . The novel Schiff bases with structural formula [VIII]n , [IX]n , [X]m and [XI]m were prepared by the reaction of amino compounds ; isoxazoline [II]a,b and pyrazolines [III]a with monoaldehydes [VI]n and dialdehydes [VII]m , respectively in dry benze
... Show MoreImpairment of financial assets defined according to IFRS 9 as the difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive, the entity should estimates all the cash flows through looking to the contract terms during the life time period of the assets or for shorter period if possible, the cash flow should include the amounts of selling any collateral taken or any other enhancement. On the other hand, the Central bank of Iraq guidelines regards impairment differ from the IFRS 9 that’s does not consider the collateral value on calculating the impairment that’s effects on the net profit through recognizing exaggerated loss an
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ABSTRACT
The research aim is to determine the relation between governmental consumption expenditure (GCE) & GDP in Iraq for the period 1981-2006.
The research has determined the scale of optimization for (GCE) & try to know the extent productivity of this expenditure and using the long run &short run model to test .The results clarify the following
1-The marginal productivity for the (GCE) is positive so it is productive.
2-The (GCE) in Iraq is too high because the marginal productivity for the expenditure less than 1.
3- The (GCE) percentage to GNP is
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