Tillage appearance device is mechanical, electric-electronic design, getting Patent from the Central Organization for Standardization and Quality Control – Industrial Property Department - Ministry of Planning – The Republic of IRAQ under number Patent 3876 in 20 / 4 / 2014, calculates the number of clods per area by Tillage appearance device, This is done through the generation electrical impulses are sent to the controlled accurate calculates number clods required space and shows the result on the screen in order to see the tillage view per area. Three factor used in these experiment, first factor represents forward speed of tractor three levels (3.5, 4.5, and 5.5 km/h), second factor represent soil moisture content at two levels (14 – 17 and 17- 20 %) and third factor was depth of tillage at three levels (10 ,15 and 20 cm) in texture silt clay loam in Wasit cityIraq. Split – split plot design under randomized complete block design with three replications and Least Significant Design 5 % was used to compare the between means of treatments. The result showed that significant differences to forward speed to the tractor on tillage appearance of more than 10 cm. Speed 5.5 km/h recorded lower number of clods 10 cm 6.5230 clods/m2. Also result showed that the increase soil moisture content from 14-17 to 17-20 % led to increase the tillage appearance more than 10 cm from 7.5178 to 9.6200 clods/m2 for tillage appearance device respectively ,while the conventional method recorded 9.1639 to 9.9400 clods/m2. Observed also depth of tillage 10 cm for the least number of clods soil more 10 cm were 6.753,6.9633 clods/m2 when used the tillage view device and conventional method respectively. There was a significant correlation between the reading of the tillage appearance device and conventional methods which means that the reading device was Accuracy.
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The treasury bills one internal government debt instruments in iraq that were used to finance temporary deficits in the government budget, There fore the government resorted to issuing for the purpose of providing liquidity, As well as to invest in productive progects, After that it was financing the budget deficit by the monetary authovity of the central baalpennek [the new cash velease] which led to negative effects on the Iraqi econome, Thus we find that the treasury transfers have formed alarge proportion of the gross domestic government debt to finance the deficit ayear ago 2003. &nbs
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Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for
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This paper presents theoretical parametric study of the curvature ductility capacity for reinforced concrete column sections. The study considers the behavior of concrete and reinforcing steel under different strain rates. A computer program has been written to compute the curvature ductility taking into account the spalling in concrete cover. Strain rate sensitive constitutive models of steel and concrete were used for predicting the moment-curvature relationship of reinforced concrete columns at different rate of straining. The study parameters are the yield strength of main reinforcement, yield strength of transverse reinforcement, compressive strength of concrete, spacing of ties and the axial load. The results indicated that hi
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