Triticale is being evaluated as a substitute for corn in animal feed and as a forage crop for Florida. Storage of triticale seed is difficult in Florida's hot and humid climate, and more information about the relationships between equilibrium moisture content (EMC) and equilibrium relative humidity (ERH) at constant temperature (sorption isotherms) of triticale is needed to develop improved storage methods. Therefore, the primary research objective was to measure the EMC for triticale seed at different ERH values at three different constant temperatures (5°C, 23°C, and 35°C) using six desiccation jars containing different saturated salt concentrations. The secondary objective was to determine the best fit equation describing these relati

The aim of the research to apply TD-ABC technology to determine the idle capacity of the central oil companies (oil field east of Baghdad), as a modern cost management technology based on time-oriented activities (TD-ABC) is used by industrial companies in general and oil companies on In particular to build a sustainable Calvinist pillar and make future decisions by identifying idle energy to gain it a competitive advantage, the descriptive analytical approach has been adopted in calculating and analyzing the company’s data for 2018, and the most prominent conclusions of this research are managing idle energy and the task of applying cost technology on the basis of time-oriented activities and providing Convenient spatial infor

The financial analysis of the published financial statements is the means that enables businessmen, financial institutions, financial analysts and others to conduct their studies and conclusions to obtain information that helps them in the decision-making process, including decisions related to investment. National in making the decision on the investment activity, for the period from 2012 to 2018, through the information provided by the annual financial statements, by selecting a set of indicators provided by the financial statements, namely (liquidity ratio, activity percentage, profitability ratios) to measure the extent of this ability Indicators in determining their role in making an investment decision.