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اثر اعتماد تكلفة راسمال في احتساب نقطة التعادل على الرافعة التشغيلية، التمويلية ﻓﻲ تخطيط الارباح في الشركات الصناعية في اقليم كوردستان
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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.

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Material Requirements Planning for the Electric Motor in Fuzzy Environment for State Company for Electric Industries
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ABSTRUCT

This research aims at examining the expected gap between the fact of planning and controlling process of production at the State Company for Electric Industries and implementation of material requirements planning system in fuzzy environment. Developing solutions to bridge the gap is required to provide specific mechanisms subject to the logic of fuzzy rules that will keep pace with demand for increased accuracy and reduced waiting times depending on demand forecast, investment in inventory to reduce costs to a minimum.

The proposed solutions for overcoming the research problem has required some  questions reflecting the problem with its multiple dimensions, which ar

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Using the international standard for Training (ISO-10015) to Improve the Quality of the Control Activity – A Survey Study at the Federal Board of Supreme Audit.
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The great  importance of training made it as an investment for the organization, and assert the Quality of performance which support it by prepare the employee to the Current and future Jobs . The Research problem a rounded about How to measure the impact of training based on (ISO 10015) and its effect on the Quality of performance , How to evaluation the results of training to attained the training goals . The Research aims to find out the effects of application of international standard guidelines (ISO 10015) to attained the quality of audit work achieved in the Federal Board of Supreme Audit. The Research sought to achieve a number of objectives cognitive and applied on the basis of four key assumptions, and other su

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Obstacles to the adoption of business commercial books to determine taxable income and ways to address them: An applied research at The General Commission for Taxes
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The research aims to shed light on the obstacles that hinder the use of taxpayers' commercial books covered by provisions of the amended commercial book-keeping system No. 2 of 1985 and ways to address these obstacles. On this basis, the main null hypothesis was formulated that there is no statistically significant relationship between the obstacles to the adoption of the commercial books and taxable income.

The research data were collected on the base of three applied case studies of registered taxpayers in the General Commission of Taxes, GCT, together with the use of a questionnaire distributed to a sample of taxpayers ( companies ). The collected data were analyzed, the result  were presented  and the hypothesis was

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
اﻹﺗﺠﺎه اﻟﻤﻨﻄﻘﻲ ﻓﻲ اﻟﺘﺄوﯾﻞ وأﺛﺮه ﻓﻲ إزاﻟﺔ اﻟﻠﺒﺲ ﻋﻦ اﻟﻜﻼم ﻋﻨﺪ أھﻞ اﻟﻌﺪل واﻟﺘﻮﺣﯿﺪ
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The exegesis of the underpinnings adopted Isolationists to prove their beliefs, and a confirmation of their dogmatic ideas, as it depends mentality dimensions exegesis and logical cited as confirms Isolationists discharge verses Confusables in the Koran that are incompatible with their dogmatic origins. The interpretation of the text needs a deeper denote movement stresses the mind and influence in guiding the text by catalysing the mind to get to the diligence who leads to the desired meaning, and remains the owners of Justice and uniformity vision of creation the divine instantly or future. Isolationists exegesis who is based on reason and logic, who set off him for the disposal of verses and hadiths that phenomena indicate that God is

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Beauty Icon in Andalusian Poetry
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إن تجسيد الشعراء للجمال واقامته تمثالا مصورا مرئيا ، كان الهدف منه اولا اشاعة جو نفسي مريح في مقدمات قصائد المديح ، فهو الجزء البصري الممتع لمدركات حسية اخرى ترافقه، وأما المرامي  الاخرى 

ﻓﮭﻲ إﻣﺘﺎع اﻟﻨﻔﺲ إﻣﺎ ﺑﺎﺳﺘﺮﺟﺎع أﺟﻤﻞ ﺻﻮرة أو أﻧﻤﻮذج ﻗﺎﺋﻢ ﻓﻲ اﻟﺬاﻛﺮة، وﺟﻌﻠﮫ ﯾﺤﯿﺎ ﻣﻦ ﺟﺪﯾﺪ ﻟﺪواﻋﻲ اﻟﺤﻨﯿﻦ للاماكن والازمنة الاثيرة . أو الميل للتعبير عن الوعي الجمالي الذي يتصل بموضوع الج

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
اﻟﻔﻘﮫ اﻹﺳﻼﻣﻲ ﻓﻲ دراﺳﺎت اﻟﻣﺳﺗﺷرﻗﯾن
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Orientalism in all its stage had wrote thousands of studies and researches about Islamic and its civilization. It didn't leave any side of Islamic culture sides without saying award in it. Orientalists have their studies in Islamic jurisprudence. The study of jurisprudence give the orientalist and opportunity to deeper understanding for Islamic society in the past and nowadays considering that it is a veal application to Islamic general thought. They search in its sources, brunches, history, development, center, ideology, and effect. For this most of orientalist writings in Islamic jurisprudence start from criticism that deny its originality which to be about to gather that Islamic jurisprudence had been affected by non– Islamic resour

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
اﻻطﻣﺎع اﻟروﺳﯾﺔ واﻻﻣرﯾﻛﯾﺔ ﻓﻲ اﻟﺻﯾن
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China is the first Asian country in the Far East that has been invaded by a foreign power, after following a policy of isolation against the outside world. Although Britain was the first foreign power that penetrated China and had many concessions within its lands, it was not the only one that directed its interests toward china. Russia was one of the powers which were interested in China, considering the special relationships that related together the neighboring countries, like the problematic boundaries. However, after World War II, the Soviet Union tries to extend its influence and power over Asia, and China was the first country that fell under the campaign on the Soviet Union. In spite of the fact that the political role of the Uni

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Effect of Arab Environment on the Artist's Works August Renoir: The Effect of Arab Environment on the Artist's Works August Renoir
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Abstract:
This study is considerated one of many Studies above the standing of
the Islamic Arab nation which was chosen by God from other nations all over
the world . Some of these nations used to come to the Arab nation to take
whatever useful for them from the beginning of history till now . The
researcher deals in this study with a French artist who is well-know as
August Renoir . He traveled to Algeria and lived there . He was
influenced by the Islamic culture.
The study include. from chapter . chapter one deals with the framework of
programming (out line ) . Chapter two deals with the theoretical framework .
It includes five sections. Deals with the Islamic drawings(Arabesque) . section
three deals w

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Impact of Electronic commerce In Imposition of taxes
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That the possibility of imposing a tax on electronic commerce is increasing interest in it by governments in developed and developing countries alike, and there is interest in a logical by governments and bodies of taxation, in particular in developing countries erosion potential tax in the tax base resulting from the adoption of e-commerce if not mutation rules and tax legislation, local and international to take into account this important economic developments and how to keep up, said the combination of the taxation system is the only way to increase revenue needed to finance government spending on goods and services needed by society.

The most important conclusions reached by the rese

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Practices of managers and their impact on the contributions of personnel
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This research was based on two pillars. The first is a comparison between of research done and the result of a particular  variable of research  indebendently in the united state, and second, knowledge and determine the effect of managers  practices on the contributions of personnel. The manager and staff are considered to be the most important elements in the organization and all of them  have a duty towards the others which governed by the relationship rules of procedure of the ministry researched, on the one  hand  and the interests of the organization and hence employees , whether executives  or employees within management formations that the availability of an acceptable level of good pract

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