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.
The interleukin-1 family has multifaceted roles in men٫s reproductive syste. Out of these is interleukin-1 receptor antagonist (IL-1RN) which exists in men gonads, and in case of infection and inflammatory process, its activity is increased. The current study aims to verify a possible linkage of Variable Number Tandem Repeat (VNTR) polymorphism of the IL-1RN gene with human men infertility. The study groups enrolled included 100 infertile men and 100 fertile and healthy men. Their seminal fluids were subjected to analysis. Also peripheral blood samples were collected for the assessment or detection of polymorphic Variable Number Tandem Repeats (VNTR) polymorphism of interleukin-1 receptor antagonist gene (IL-1RN). Two a
... 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 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 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
... Show MoreAnticyclone of synoptic studies that influence weather and climate of Iraq, The aim of
the study is to clarify the effect variation of repetition of Anticyclone and effect on thermal
characteristic in Iraq were pressure level has been analyzed (1000) millibars and that because
of pressure level is the closet to the earth surface and the clarity of climatic phenomenon
based on a systematic analysis of synoptic seeking maps and observation and (12:00)
according to timing GMT for five climatic stations which is (Mosul, Kirkuk, Baghdad, Rutba,
and Basra) and so far three consecutive climatic cycles which is first climatic cycle for period
(1986-1976). and second climatic cycle for period (1997-1987) and third climatic cy
يتناول البحث اثر درجة جسامة الخطأ في المسؤولية المدنية من حيث التعويض ومدى الخذ بفكرة التعويض العادل بجانب فكرة التعويض الكامل
اثر التوظيف الاستراتيجي في تحقيق اهداف الدولة
يعد العقد من اهم مصادر الالتزام كونه الوسيلة الفاعلة التي يمكن من خلالها المتعاقد التحقق من مصالحه واهدافه مادامت لا تتعارض مع النظام العام ، ومتى مانشأ صحيحاً وفقاً للاركان والشروط التي يتطلبها القانون اصبح ملزماً لكلا طرفيه ، بحيث يخضعان بموجبه لقوة العقد ، وقد لا ينعقد وفقاً للسياق السابق بسبب عدم استكماله لشروط صحته فينعدم اثره بين المتعاقدين او الغير ، وتلك هي فكرة البحث .
Communicative-based textbooks are developed and disseminated throughout the country.
However, it is difficult for teachers who themselves have learnt English through the traditional
approaches to suddenly be familiar with CLT (Communicative Language Teaching) principles
and teach communicatively. Therefore, many teachers remain somewhat confused about what
exactly CLT is and others familiar with CLT but unable to achieve communicative classroom
teaching. Consequently, those teachers need to be introduced to the CLT principles and they need
training in how to put CLT principles into practice. Accordingly, this study aims to find out the
effect of combining video lectures and Kolb experiential learning on EFL student-t