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 well as spraying of distilled water as control treatment. The findings revealed that the spraying of ethrel at 200 mg.L-1 gave the lower means of plant height (114.68 cm), and gave the higher means of No. of branches (5.60 branch. plant-1), leaf area (97.86 dcm2), plant dry weight (206.64 g plant-1) and this led to give higher means of seed yield (2.715 ton. ha-1), while the concentrations of growth regulators did not significantly affect the leaf area index. Boron concentrations affected most of studied traits, 150 mg.L-1 of boron effect on most of traits and gave higher means of plant height (143.93cm), No. of branches (6.21 branch plant-1), leaf area (111.53 dcm2 plant), leaf area index (7.47), plant dry weight (246.45 g), this led to give higher means of seed yield (3.071 ton.ha-1). Result showed that boron and some growth regulators interaction have a significant effect on some characteristics under study. It has achieved spray treatments Boron with 150 mg.L-1 and ethrel of 200 mg.L-1 gave the higher means of No. of branches (6.97 branch plant-1), leaf area (114.26 dcm2.plant), LAI (7.62), plant dry weight (265.24 g.plant-1).
يتناول البحث الحالي احد الاساليب المعروفة والمستخدمة في تحليل الاسهم بصورة منفردة او ضمن (قطاعاتها الصناعية) الا وهو اسلوب تحليل القوة النسبية.
ولاثبات فرضية البحث تم اختيار سوق العراق للاوراق المالية لكي يكون مجتمعا للبحث، ومن ثم اختيار عينة عمدية مؤلفة من ثلاثة عشر سهما من اسهم الشركات المدرجة في هذه السوق لتكون ميدانا للبحث.
توصل البحث الى عدد من الاستنتاجات، الا ان اكثر
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Our generalization build on using the conditions
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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
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