The curriculum balancer (comparative) (comparative linguistics), of great
importance in studies of language in general, and study any phenomenon of
acoustic phenomena, morphological, syntactic and semantic study of balance in the
Arabic language in the light of the dialects of the Arabian Peninsula, leading to
significant results in linguistic research, which could achieve Some issues that were
not up to where the old research conclusive results, and helps to explain things may
have created confusion if it did not mean the budget in the interpretation of the
study, as well as its importance in the origination of phenomena of language and
reasoning on the same phenomenon, followed by the Sisters Arab Veseltha.
Hence, it is my desire to study voice (daad) between Arabic and dialects of the
Arabian Peninsula study the budget, has launched the word (accents), and no less
(languages), because the Arab and sisters are only accents Ancabt of a native
speaker, but dispersed in different , led to the existence of different dialects from
each other in the faces, and resemble each other in other respects, much closer the
bonds of their relationship, and the farther diverge.
The study was divided in my research into two sections: Section I: daad voice in
Arabic (Classical) at the ancient and modern, and the second topic: the study by
Arab Voice Arabic (classical) and dialects of the Arabian Peninsula study budget.
Research has resulted in many important results, research revealed it in place,
including:
1. The (daad) eloquence (Alacetkakih side), which he described Sibawayh well
described (daad vulnerable), the voice of a composite of signifier Emphatic and the
harvest side, has proved Find indication of historical studies to the voice (by Arab), which was originally a voice soft Ahtkakia, which confirms accuracy of the
description Sibawayh to this voice, that voice soft (fricative), Mjhor, and director
of the first edge of the tongue and following of the molars, a voice honored with
the elongation of the director, that is, friction sound side, and pronunciation
(lateral) to the voice of daad / d /, it offset in the dialects of the Arabian Peninsula,
in the dialect of Akkadian rulda'u) Rldae) and Rulta'u) Rltae), the name of the Arab
idol (satisfaction (Ruda>.
2. It has been observed from the description (Sibawayh), that (daad weak) does not
come out of the adoption of the back of the tongue from the side of the molars, in
the region of maximum palate (Kaldhad eloquence), but based on the edge of the
tongue at the point of more advanced, towards the roof of the palate on the front
teeth, whether the focal from the right or the left, leaving the air comes out of the
area that does not anchor them, and prepare the back of the palate of the occlusion,
ie, that there is a shift from (daad eloquence) to (daad weak), and (daad vulnerable)
pronunciation (between daad and Za) He also explained (the son of living), and
voice convergence WYSIWYG substitution process between them, and mixing of
the two images that led to the transition exit (daad) to (Za), and switched voice (by
Arab) to (Za) and to the other sounds was due to difficult.
3. Retained the voice (by Arab) as well as Arabic (classical) of the sisters sisters of
Veseltha: tone Sabaean and Arabic dialects Southern dialect and the Safavid (an
Arabic dialects North extinct), it is the form and spoken, was contained in the
assets of her words, corresponding to the words contained in the Arab (classical)
sense of himself.
4. Occurred in the sound (by Arab) / d / sound shifts, turned to the voices,
including: -
A - shift (by Arab) to (Zae): The result of the evolution of sound (by Arab
eloquence) of old, and turned to exit the front, while maintaining such friction,
which led to pronounce the word one two passport Ntqatin, Baldhad and Za,
indication of taking the same, and they are many in Arabic dictionary, I found this
confusing reality in Arabic between (daad) and (Za) roots in tone Ugaritic: it is
found in a slab of panels Ugaritic that he wrote it all (Z) and responded (Za), to: (j
Ů h s : laughs), and (r A, is an act of washes, that is out) and (j m AA: a go), has
been demonstrated in the place of research ().
B - shift (by Arab) to (I): it was from the results of development of the audio hit
(by Arab eloquence) of old, that have evolved to (daad weak), and in spite of this
development, except that (daad) are still difficult pronunciation; therefore turned
multiple voices to the voice (Tae), including, as evidenced by the words of Ibn live:
((by Arab and vulnerable people Aatast language on them, then maybe I dropped
her, and that they give it the tip of the tongue, and the parties folds)) (). Has been
reported elsewhere in an example of the replacement (by Arab) (I): "Money to
Ertah Hakv Valtdja...... and tells Atdja, Vibdl of daad I." (). There have been examples of this type of substitution in Arabic (Classical): Medallions and
Alonoad, and examples of many other others, received in place of research (), has
been found for this type of replacement assets in the tone of Sabaean dialects of the
South Arabian, and they share with the classical Arabic in This type of
replacement, but it is restricted replacement Sabaean dialect, that: (b s z), ie agents
armed, and (s b i) replacement by Arab I, and (Z m and n), that is: home, home.
And Btae, which is the parent (m i and n) the same sense, has been proven in place
of research ().
C - converted (by Arab) to (R): it has evolved (daad weak) does not (by Arab
eloquence), because it is more advanced toward the roof of the palate of (daad
eloquence), which is based in the edge of the tongue on the front teeth, so it can
say: it is turned to the voice of (antibiotic), as it turned Arab in many styles
Alastamalah to convert voice (daad) difficult pronunciation, the voice (antibiotic) is
easier spoken, and this is Theloana audio Olovonya, and exemplified in Arabic are
many, has gone through voice (by Arab) operations multiple audio, and witnessed
the disturbance led to change his image, it has replaced (Sada) in most dialects of
the Arabian Peninsula, word (Sheep) in Arabic (classical), offset in Akkadian:
(senu) Balsad, and (land in Arab, offset in Akkadian , and Ugaritic, Phoenician and
Almaabih (> rs) Balsad, has been demonstrated in the place of research ().
D - transformation (daad) to (G): it became (by Arab vulnerable) transformed from
(daad eloquence), because of the difficulty, to the voices, the voice (Zai) of them,
and I see it is not (Zaya) pure, but is (Z tinged voice Zai), launched by the label
(daad Zaúah), ie, that there is a disturbance happened in the pronunciation (daad) at
some point in the life of the Arabic language, has led to its transformation to the
voices of many, was the voice of (Zai) is not pure, and one of them, from in
Sabaean and Ethiopian dialects: (n z p) in the sense: Ajtrah, right, harm, and (n g p)
the replacement of the same sense (daad) (Zaya) ().
E - conversion (daad) to (L) for the participation of (lam) with (daad) in a part of
the director, and he (the edge of the tongue), has pointed to this Sibawayh in his
description (by Arab eloquence) (old side), I see that (daad eloquence) side of the
compound converts voice Emphatic and the harvest side, and that (the harvest) is
part of the speech composite Z eloquence of old, with evidence that some Arabs
used to say: (Tdja) instead of (lie down).
I have found for this type of replacement extension in Arabic dialects south of
modern, as altered (by Arab) (Lama Mfajma) in my accent (Dthena) and (Shibuya),
as they say: (Orel arL) replacement (daad) (Lama), and (Lua (Law <, in (theme),
meaning: the owners of the same tribe, has been demonstrated in the place of
research ().
The research aims to identify the level of increase or decrease the product cost through the activity based flexible budgeting that gives us the chance to follows the cost since the product is planed to be made till it appears in the market and it also helps to fined out any problems that are expected to happen in the future and to put the costs under control, also to know much the surveying affects the perfect use for the complete resources in order to be used in the demanded way, the research is divided in to three sides ,the first is specialized for the theoretical side, the second is for the partical side, while the third side is specialized for the conclusions and recommendations.  
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