In this study, the harvest of maize silage with the cross double row sowing method were tested with a single row disc silage machine in two different PTO applications (540 and 540E min-1) and at two different working speeds v1, v2 (1.8 and 2.5 km h-1). The possibilities of harvesting with a single row machine were revealed, and performance characteristics such as hourly fuel consumption, field-product fuel consumption and PTO power consumption were determined in the trials. The best results in terms of hourly fuel consumption and PTO power consumption were determined in the 540E PTO application and V1 working speed. When the fuel consumption of the field-product is evaluated, it is obtained with V2 working speed and 540E PTO application. As

The UN plans to achieve several development objectives by 2030. These objectives address global warming, a major issue. This method aims to improve sustainable accounting performance (AP). In this circumstance, AI is being applied in various fields, notably in economic, social, and environmental (ESE) domains. This research investigates how sustainable development (SD) influences AI methodologies and AP improvement. The research examined a sample of Iraqi banks listed on the Iraq Stock Exchange from 2014 to 2022. AI was measured by ATM and POS prevalence. A three-dimensional approach examined economic, social, and environmental (ESE) sustainability. Meanwhile, the performance of sustainable accounting was measured through the return on asse

An experimental investigation has been made to study the influence of using v-corrugated aluminum fin on heat transfer coefficient and heat dissipation in a heat sink. The geometry of fin is changed to investigate their performance. 27 circular perforations with 1 cm diameter were made. The holes designed into two ways, inline arrangement and staggered in the corrugated edges arrangement. The experiments were done in enclosure space under natural convection. Three different voltages supplied to the heat sink to study their effects on the fins performance. All the studied cases are compared with v-corrugated smooth solid fin. Each experiment was repeated two times to reduce the error and the data recorded after reaching t

Purpose: The study aims to investigate the extent to which material and non-material requirements are available in applying budgeting programs and performance in Iraqi governmental companies that are not aimed at achieving profits. whose activities are limited to providing services of public interest. This is done by studying the extent to which the requirements of each stage of preparing the programs and performance budget can be met.   Theoretical framework: The process of evaluating financial performance is the main objective of all economic units, whether they are governmental or private economic units. Budgets contribute to the evaluation process by analyzing deviations in the application. The study includes an analytical pres

The present study deals with the effect of teaching oral Communication Strategies on English language learners. The use of oral communication strategies not only solves learners’ communication problems, but also enhances the learner’s interaction in target language, which in turn, improves their oral proficiency .The sample of this study is EFL students in the first stage at the Department of English Language, morning studies, College of Education /Ibn-Rushd .The sample of the study consists of (60) students distributed on experimental group(A) includes (30) students, and (30) students as control group(B). In order to achieve the aim of the study, and to gain a closer idea about the impact of teaching oral Communication Strategies on th

An experiment was conducted to study how SAE 50 engine oil contaminated with diesel fuel affects engine performance. The engine oil was contaminated with diesel fuel at concentrations of 0%, 1%, and 3%. The following performance characteristics were studied: brake-specific fuel consumption, brake thermal efficiency, friction power, and exhaust gas temperature. Each treatment was tested three times. The three treatments (0%, 1%, and 3%) were analyzed statistically with a one-way ANOVA model at the 5% probability level to determine if the three treatments produced significant differences in engine performance. The statistical results showed that there were significant differences in engine performance metrics among the three treatments. The 3

        The aim the research that definition on the impact a lot of Analysis and evaluation jobs impact in support the employees performance the property that are Analysis and evaluation jobs is one of the jobs however of the human resource management on organization and the impact footpace big on the chractericties and performance of the people and the impact that success of the organization , And here problem stool of the research in the omission the role for the Analysis and evaluation jobs impact in support the employees performance from the upward management in the organization , Polls were adopted as tools for obtaining data and the Depart

Human resources have been regarded as the most important asset for any organization because of its essential part in achieving the sustainable competitive advantage and survival. Managing human resources is very challenging and requires an effective bundle of practices that contribute to attaining the organizational goals. This study tries to confirm the importance of HRM practices in small businesses which came to play a vital role in the economies of the world, through clarifying the influence of HRM practices on the organizational performance, using a mediating variable (employees’ outcomes). Also the study attempts to highlight the key role of governmental support from view point of small businesses, through verifying the significant