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.
This paper deals with the subject of demarcating as appropriate scientific techniques to rationalize consumption and to control segments of the society for the technical conduct of its handling of the product depending on the mix of elements (product and the volume of demand, Price, promotion and distribution), but inverse manner designed to adjust the working condition of balance between supply and demand and to ensure that rates continue in the marketing process properly, and therefore the research aims to shed light on some of the practices that reflect the Demarketing techniques, As well as the statement of the reality of attitudes towards the practice of those techniques through a sample survey of officials in Baghdad company for so
... Show MoreThe objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telec
... Show MorePurpose – determine the impact of the promotional mix in achieving competitive advantage in industrial organizations.
Problem- indicated a clear deficiency in employing the dimensions of the marketing mix in ensuring a competitive advantage for the researched organization.
Design/methodology/approach – Al-Dora Refinery was selected as a field of application. The sample was chosen by an intentional sample of (143) individuals in the Human Resources departments. The questionnaire was adopted as a data acquisition tool that was prepared based on a set of ready-made standards after being subjected to a number of v
... Show MoreThis study aimed at highlighting the role of small and medium enterprises in bringing about economic development in Jordan. The study examined the impact of the number, size of investment and the number of jobs provided by these enterprises on the rate of growth in gross domestic product (GDP) as an indicator for economic development. To achieve its objectives, the study adopted descriptive and quantitative analysis. A linear multi regression model was developed with a growth rate of GDP as dependent variable and the number of institutions, size of investment, and the number of job opportunities as independent variables. The study concluded that each increase by one small or medium enterprise lead to an increase in the rate of gr
... Show MoreThe Green Productivity topic is considered as one of the more conceptual novelty in the field of Production and Operations Management, and one of the least topics addressed in the literature competent, Green Productivity (GP) is a strategy for enhancing a business's Productivity and environmental performance at the same time, for overall socio - economic development, It is the application of appropriate techniques , technologies , and management systems to produce environmentally compatible goods and services. the research aimed to find the contribution of this concept for success the industrial Organizations.
... Show MoreSoftware cost management is a significant feature of project management. As such, it needs to be employed in a project or line of work. Software cost management is integral to software development failures, which, in turn, cause software failure. Thus, it is imperative that software development professionals develop their cost management skills to deliver successful software projects. The aim of this study is to examine the impact of cost management success factors with project management factors and three agile methodologies – Extreme Programming (XP), Scrum and Kanban methodologies which are used in the Pakistani software industry. To determine the results, the researchers applied quantitative approach through an extensive survey on
... Show MoreThe Arab Muslime Paid agreat attention to the Islamic East, especially after their conquest to the Parisian lands, they went forword to continue their conquest till Transoxiara (the lands beyond the river). The research is included the Islamic efforts to conquest (Transoxiara) , They needed mouch time for more than 40 years to conquest it. To sattle their steps in it they used its leading figures to prevent the breaking of the agreement held between them as they were known for doing this before more than once. The main idea of this research is releated to study that history in the Arabic resources.
اﻟﺴﯿﺎق ﻓﻲ َأدرك ﻋﻠﻤﺎؤﻧﺎ اﻷواﺋﻞ أﺛﺮَ اﻟﺴﯿﺎق ﻗﺮﯾﻨﺔ ﻣﻦ اﻟﻘﺮاﺋﻦ اﻟﻤﺆﺛﺮة ﻓﻲ ﻣﻌﻨﻰ اﻟﺨﻄﺎب، وﻗﺪ ﻠﻤﺔ ّ وﺗﻤﺜﻞ ﻟﺪﯾﮭﻢ ﻓﻲ ﺟﺎﻧﺒﯿﻦ :اﻷول اﻟﺴﯿﺎق اﻟﻠﻐﻮي اﻟﺬي ﯾﻘﻮم ﻋﻠﻰ أﺳﺎس أن اﻟﻜ ،ﺗﻮﺟﯿﮫ اﻟﻤﻌﻨﻰ وﺗﺤﺪﯾﺪه ِﻜﻮن ﺣُﺴﻨﮭﺎ ورداءﺗﮭﺎ ﻓﻲ ﻧﻈﻤﮭﺎ، ّ ﻻ ﻗﯿﻤﺔ ﻟﮭﺎ ﻓﻲ ﺣﺎل إﻓﺮادھﺎ، وإﻧﻤﺎ ﯾ واﻟﺜﺎﻧﻲ اﻟﺴﯿﺎق اﻟﺤﺎﻟﻲ، وذﻟﻚ ُ ُ ﺑﺮﺑﻄﮭﻢ اﻟﺼﯿﺎﻏﺔ اﻟﻠﻐﻮﯾﺔ ﺑﺎ
... Show More1- That the Jewish minority, was considered one of Iraq`s 1864-1952 main religious minorities ,and has the therights by the Iraqi constitution approved by the Iraqi peopel in addition to the items all ocated py the minorities includiny the Jewish minority .He also bledged formaly before the Nations council to get its independence and to respect the rights of minorities . 2- The Jews who have completed primary education in Jweish and government schools Increased the number so that it seemed that the percentage of illiterate males was zero and the female was not high and as aresult of the increasing number of primary school graduates, so it was need to open addition secondary schools, also increased the number of high school graduates from
... Show MoreBefore introducing an accurate description of the publication of news about the Iraqi-British war in the press of the Great Iraqi revolution, it is necessary to note the importance of this research as it examines a remarkable phenomenon that lies at the heart of public attention at this particular time, where we live the repercussions of a new war similar, with some of its facts and activities, to the events of the Great Iraqi Revolution that broke out in many Iraqi cities. Therefore, the results of this research can be a starting point for new research characterization of the phenomenon of news coverage of war in the Iraqi press.
The importance of research in the press of the Great Iraqi Revolution, according to the well-known r
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