The study was conducted at research station A, department of field crops, college of agricultural engineering sciences, university of Baghdad during summer 2021 to evaluate the effect of boron and some growth regulators on some growth criteria and yield of soybean crop (cv. shimaa). The experiment  was carried out according to split plots by using randomized complete block design with three replications. The main plots included three concentrations of boron (75, 150 and 225) mg.L^-1, the sub-plots included three levels of growth regulators, spraying kinetin (100 mg. L^-1), spraying ethrel (200 mg.L^-1) and spraying kinetin (100 mg.L^-1) + spraying ethrel (200 mg.L^-1) as

This research deals with parameters estimation methods for the intensity function of non homogeneous poisson processes , it aims to estimate parameters of this function throughout three methods which are maximum likelihood method , moment method and shurnkage method using simulation method.

In order to achive the best method, several assumed values for parameters of intensity function have been adopted  using sample size of 
(14, 25, 50, 100) .Results of estimation showed that the estimation over the estimation method , of maximum likelihood and moment .

  This estimation gain the least mean of squares error for the above samples .

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The studies in ABC system have become so many nowadays especially in industrial companies. But they are almost rare in service companies and that has put more difficulties in front of the researcher.

This study consists of two sides, theoretical and practical. The first side (theoretical) deals with the most important features of ABC system and it focuses on its characteristics, standards and aims. While the practical side deals with the practice of this system in one of these service companies which is Dar-A’Salam Bank. The researcher has made use of being the accounting adviser of the bank and that he can get the necessary data. He has come up with, after making a comparison between the cost of ABC system and traditional cost

Presupposition is the background belief that is known by both the speaker and the addressee, it is tied to particular words and aspects of the surface structure that act as linguistic triggers. The present study aims at investigating whether Iraqi fourth -year university students are able to recognize the English presuppositions through the meaning of these linguistic triggers .To fulfil the basic requirements of the study, the researcher has conducted a test . The results of the study have validated the hypothesis of the work and it is found that the linguistic triggers are important tools in recognizing presuppositions.    

Abstract

Objective of this research focused on testing the impact of internal corporate governance instruments in the management of working capital and the reflection of each of them on the Firm performance. For this purpose, four main hypotheses was formulated, the first, pointed out its results to a significant effect for each of corporate major shareholders ownership and Board of Directors size on the net working capital and their association with a positive relation.  The second, explained a significant effect of net working capital on the economic value added, and their link inverse relationship, while the third, explored a significant effect for each of the corporate major shareholders ownershi

ان السبب الرئيسي لاختيار الموضوع كونه من الاساليب الادارية الحديثة التي تهدف الى انجاح المنظمة او الشركة المبحوثة, اذ تمثلت مشكلة البحث في ما دور الادارة بالرؤية المشتركة في تعزيز التسويق الابداعي بالشركة المبحوثة, يهدف البحث الى تسليط الضوء على مفهوم الادارة بالرؤية المشتركة وانعكاساتها على التسويق الابداعي للمنظمة ، باعتبارها منهج اداري حديث يسهم في تغيير وتجديد وتطوير واقع المنظمة المبحوثة( الشرك

The paper deals with the contemporary American playwright, Kenneth Bernard,
and his Theatre of the Ridiculous. This theatre, which originated in the 1960s and
1970s, aims at undermining dramatic and social conventions, and political,
psychological, sexual, and cultural categories. It makes use of mass culture
entertainment in America (television, popular songs, old movies, the circus) in its
attempt to make us recognize the world as “ridiculous,” a world which is both
brutal and farcically trivial and insignificant, a world of ruthless powers, of freaks,
clowns, and victims, of hysteria and absence of truth, a world, as Bernard describes it,
“without hope, mercy, history, or any saving sociology or ideology.

ABSTRACT

In this research been to use some of the semi-parametric methods the based on the different function penalty as well as the methods proposed by the researcher  because these methods work to estimate and variable selection of significant at once for single index model including (SCAD-NPLS method , the first proposal SCAD-MAVE method , the second proposal  ALASSO-MAVE method ) .As it has been using a method simulation time to compare between the semi-parametric estimation method studied , and various simulation experiments to identify the best method based on the comparison criteria (mean squares error(MSE) and average  mean squares error (AMSE)).

And the use