Preferred Language
Articles
/
jpgiafs-462
اثر اعتماد تكلفة راسمال في احتساب نقطة التعادل على الرافعة التشغيلية، التمويلية ﻓﻲ تخطيط الارباح في الشركات الصناعية في اقليم كوردستان
...Show More Authors

This study aims to expand the traditional model in calculating the break-even point to include the cost of capital invested and the funds employed in industrial companies through a change in the traditional model and the effect of adopting the advanced model of the break point on the operational leverage in planning profits in industrial companies. Where, the analysis of the break-even point and the operational leverage of the tools important by the management, which is used in the field of planning profits. A parity analysis in its sophisticated model will help in planning profits and determine the optimal size of production that maximizes profits. For its part, the operational leverage helps to make decisions regarding the expansion of production and sales in order to maximize profits in large industrial companies. In order to illustrate this, a change has occurred in the traditional model of the tie point on the operational leverage in profit planning. The industrial sector has been chosen for the important role played by this sector in the economy of Kurdistan Region.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Nov 19 2018
Journal Name
Arab Science Heritage Journal
اقدام إقدام الخلفاء العباسيين وأولادهم على انتهال العلم والتعلم
...Show More Authors

The theme of the Abbasid Caliph and their children great interest in the knowledge and effective not only in the history of civilization but in the history of the humanity and the sublime values. Their interest and care for the scholar ulamaa and rendering help and encouragement by their caliphs were keen for science and knowledge because whatever the scholars have a status they cannot give help without and knowledge and the practice of their role in the interest and the care

View Publication Preview PDF
Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
Impact of Cranbrook on Graphic Design: راقي صباح نجم الدين
...Show More Authors

  Empirical research in the disciplines of art and design has started to escalate and gather consideration within the academic community over the past few decades. However, still, graphic design tends to be a topic extremely under-researched by scholarly persons. Profound research in the field of graphic design extends far beyond the works produced by the designer himself (Khoury, 2009, p.844). In order to develop a clear insight, one needs to delve deep into the subcategories that the diverse field of graphic design is comprised of, including illustration, typography, interaction design, branding and even the impact of notable, eminent institutes from around the world that have taken the budding artists for quite a long time (Walke

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Oct 28 2022
Journal Name
Political Sciences Journal
The political and economic repercussions of the Chinese Marshall Plan on the Arab world
...Show More Authors

China is moving towards building the largest economic power in the world, so what does this mean economically and politically for Europe, America, the Middle East and the Arab world? This project is called the expansionist Chinese Marshall Plan which is a revival of the old Silk Road in a new way. It represents the aspirations of the Chinese people and their president, Xi Jinping, to build a transport route from Asia to Europe and a railway plan to transport goods. The purpose of this is to develop the economic growth model, expand into new markets, promote the Chinese currency, and expand economic and political influence in the areas covered by the Chinese initiative. Equal opportunities in distributing investments to these countries, a

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Cyber security technology and the reflection of its application on the quality of financial reports: An exploratory study of a sample of internal and external auditors
...Show More Authors

Abstract

                 This research aims to define the roles of auditors by clarifying the concept and risks of cyber security in protecting information and financial data in economic units. Najaf, Babylon and Karbala, then the results were analyzed and the results were presented and analyzed to show that adopting cyber security improves the quality of reports Finance through what it achieves in displaying information with credibility and transparency, in a way that suits the needs of users, and cyber security has a role in managing economic resources more effectively to obtain benefits that would have been lost in the event of an

... Show More
View Publication Preview PDF
Publication Date
Tue Sep 30 2014
Journal Name
مجلة العلوم الاقتصادية والادارية - جامعة بغداد
تحليل الأثر الارتدادي و التفاعلي بين السياسة المالية و النقدية على التوازن الاقتصادي العام (IS-LM)‎
...Show More Authors

يتناول هـذا البحث بالتحليل التفاعل و التنسيق بين السياستين الماليـة و النقديـة و اثر هذا التفاعل و التنسيق على الاستقـرار و النمـو الاقتصـادي، و كيف ان الآثار المالية للسياسة النقدية قد تحفز الإجراءات الخاصة بالسياسة النقدية و معالجة الآثـار الجانبيـة و طبيعـة التفاعل و الارتداد بين إجراءات كلتا السياستين و أثرهما في التـوازن الاقتصـادي العــام، و تم في ثنايا البحث توضيح مسوغات التنسيق و مدى ضرورة ذلك بهد

... Show More
Publication Date
Thu Apr 14 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Determination of Some Biochemical Parameters in Ascaridia galli in chickens Which abundant in the local markets: Determination of Some Biochemical Parameters in Ascaridia galli in chickens Which abundant in the local markets
...Show More Authors

The current study included measuring the percent of protein in the extract of nematode Ascaridia galli that infect chickens, it was 1.157% and equivalent to 11.570 mg /L., as well as the amino acid analysis in the nematode A.galli by using a high-performance liquid chromatography technique (HPLC), as was detect five types for amino acids in this extract Leucine, Threonin, Serine, Methionine and Valine as the amount of these amino acids in the extract was as follows 132.973, 26.994, 10.453, 2.243 and 1.888 mg /L., respectively, and other amino acids which Glutamic, Histidine and Tyrosin did not exist in the nematode A.galli.

View Publication Preview PDF
Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ESTIMATION OF LEAD ELEMENT IN THE BLOOD OF TRAFFIC POLICE IN THE CITY OF BAGHDAD.: ESTIMATION OF LEAD ELEMENT IN THE BLOOD OF TRAFFIC POLICE IN THE CITY OF BAGHDAD.
...Show More Authors

The current study aimed to determine the relation between the lead levels in the blood traffic men and the nature of their traffic work in Baghdad governorate. Blood samples were collected from 10 traffic men and the age about from 20-39 year from Directorate of Traffic Al Rusafa/ Baghdad and 10 samples another control from traffic men too with age 30-49 year and they livedrelatively in the clear cities or contained of Very few traffic areas. The levels of lead in blood estimated by used Atomic Absorption Spectrometry.
The result stated that there is no rising of the levels of lead in blood of traffic men Lead concentration was with more a range from 14 ppm in Traffic police are not healthy They are within the permissible limits, Ap

... Show More
View Publication Preview PDF
Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
The use of metal in ancient Syria in the manufacture of jewelry (ornamental tools in the third and second millennium BC and the molds used in their manufacture)
...Show More Authors

 This research sheds light on the use of metal in the manufacture of jewelry, which is represented by ornamental tools in the period between the third and second millennium BC, in addition to the most important molds used in their manufacture. Man has been interested in metals since early ages, and was able to make tools that he uses in his daily life, especially jewelry. And the Syrian people got acquainted with the types of minerals, their characteristics, and how to deal with them. Minerals played an effective and prominent role in the economy of ancient Syria. Trade with those countries and secure their roads.

View Publication Preview PDF
Crossref
Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Educational value Implied in Secondary School Principals' weekly Speeches at Baghdad
...Show More Authors

The research falls in to three sections: the first section has two parts; the first one includes a general description of the research: its   problem, aim, limitations, methodology, and the terminological definition. The second part presents historical background of the weekly school speeches in Iraq and their types. Section Two has two parts: the first is about the principles of writing weekly speeches, their elements, and principals, their conditions. As for the second part, it is about introducing four samples of weekly school speeches distributed as two taken from Al-karkh sector and two taken from Al-rusafa'a sector. The third section: analyzing the content of the sample and giving a short historical background abo

... Show More
View Publication Preview PDF
Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Benford’s law to appreciation the risk in financial transactions: Application study in Baghdad University
...Show More Authors

The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

... Show More
View Publication
Crossref (1)
Crossref