Experiment Factorial conducted with two factor in field texture silt clay loam soil, the first factor were Two Rotavator plow which different in number of rotary blades on flanges, weight, width, made and type, the second factor were four speeds tractor 2.62, 5.10, 7.55, 9.23 km/hr to compare performance two Rotavator under depth 12 cm and knowledge slippage, distance between beat blades, practical productivity, disturbed soil volume, percentage of the soil clods which have diameter less than 5 cm under complete block design with three replications using Least Significant Design 0.05. Results showed Galucho Rotavator recorder the higher practical productivity 0>7089 ha/hr, disturbed soil volume 809.8 m3/hr, percentage of the soil clods 96.19 % and distance between beat blades 0.156 m, Kubota Rotavator recorded least slippage 3.94 %. Speed tractor 9.23 km/hr recorded higher practical productivity 1.0512 hr/hr, disturbed soil volume 1173.6 m3/hr and the best slippage 1.80%.
Tekrarlar, anlamı kuvvetlendirmek, ifadeyi zenginleştirmek amacıyla kullanılan dil unsurlarıdır. Ural Batır destanı da tekrarlar, özellikle de ikilemeler açısından zengindir. Bu yazıda, Ural Batır destanındaki ikilemeler gruplandırılarak verilecek ve değerlendirmesi yapılacaktır.
Abstract
Word repeating is language items used for strengthen the meaning and riching the expression. By this view, Ural Batır epic is a good example for word repeating units. In this paper, Ural Batır epic’s word repeating has been presented by classification.
دراسة صوتية ولغوية متخصصة ل يبحث الكتاب في خصائص الحروف المذلقة من حيث مخارجها، صفاتها، وتأثيراتها في أبنية الكلمات
اهتم العلماء بالحركات العربية اهتماماً بالغاً واولوها عناية كبيرة، سواء أكانت هذه الحركات حركات إعراب ، ام حركات بنية ، وسواء اكانت تؤدي الى معنى ام تمثل لهجة من اللغات العربية -ولا أعني بذلك أن حركات بنية الالفاظ قد اختصت ببيئة معينة كما ذهب الى ذلك الاستاذ العالم الدكتور ابراهيم أنيس وسار على هديه فيما بعد الدكتور احمد علم الدين الجندي، وإنما أعني كل لهجة استخدمت الحركات الثلاث في بنية الفاظها وهذا ما اود ا
... Show Moreيهدف هذا البحث إلى تتبع الظواهر الصوتية التي يتعرض له هذا الصوت ويتميز بها عن غيره من الأصوات العربية ودراسة فائدة هذه الظواهر في النطق وتقليل المجهود الصوتي وقراءة القرآن قراءة صحيحة وسليمة وخالية من الأخطاء والعيوب النطقية ومن هذه المماثلة الكلية (الإدغام) والمماثلة الجزئية (الإبدال) وقوانين صوتية أخرى(الإتباع، والإشباع، والتشفية)
this paper consists of three sections, Section one deals with the most important difficulties and characteristics of English subordinate clauses whereas section two tackles the difficulties faced by the Iraqi EFL students at the third year in the Department of English, College of languages, University of Baghdad in recognizing and producing the subordinate clauses submitting them to a test consisting of two questions (recognition and production). Finally, some pedagogical recommendation of the findings can be found in section four.
Large – Almusseiyab soils survey project in mid Mesopotamian plain have
been chosen , because of its variation in soil series and reiteration map units, to
calculate the roundness of map units and roundness sorting values, in order to use
them as a pattern of map units shapes which help in interpret the distribution and
shapes of map units, which they were (18) soil series in (141) reiteration. Calculate
each map units roundness have been done and its value ranged between (0.09) to
(0.51), The average of roundness ranged between (0.250) for each MM1, MW5
soil series ,and (0.317) for DW45 . 99.30 % of samples were not good roundness
and with many sineuosity. The second group was a largest percentage 38.88 % with<
The aim of the research is to use methods based on cost-based activities )ABC) to identify the activities that cause the costs resulting from the environmental impact of the gas filling company and then to manage on the basis of the activities to manage the costs of these activities, which in turn rationalizes the environmental costs by eliminating activities that do not add .The research a number of conclusions, the most important of which is that the management of the company should continuously seek to train and qualify its staff on the accounting systems, especially in the field of accounting of environmental costs, the high environmental costs by the company, bears as a result of its activity.
Tax justice is one of the important principles that any tax system seeks to achieve because it is an important and important pillar of the tax because it has negative repercussions on the tax accounting process on the one hand and the low tax revenues on the other hand. Therefore, countries have sought through their tax systems to use methods and methods In the process of estimating taxable incomes to achieve that justice depending on the awareness of their communities. The method adopted differs from one country to another according to the knowledge and understanding of the society of that state for taxation and its role in economic, social and political life. In Iraq, the General Authority for Taxation Methods of estimating taxable inc
... Show More