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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
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Role of SMEs in Economic Development in Jordan: The Case of Al Hassan Industrial Estate
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This 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

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of the Promotional Mix in Achieving Competitive Advantage in Industrial Organizations
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Purpose – 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

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Green Productivity to Success the industrial organizations Applied Study in Midland Refineries Company – Al Daura Refinery
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      The 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.

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Publication Date
Sat Jun 25 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the extent to which listed companies comply with sustainability accounting standards by improving performance and financial reporting to enhance confidence in financial statements: بحث تطبيقي مقارن في عينة من الشركات العراقية والعربية
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The 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

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Publication Date
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
The Impact of Agile Methodologies and Cost Management Success Factors: An Empirical Study
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Software 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

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Interleukin-1 Receptor Antagonist (IL-1RN) Gene Variable Number Tandem Repeats (VNTR) Polymorphism Association in men Infertility in Erbil City /Kurdistan Iraq
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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

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The Effect of Combining Video Lectures and Kolb Experiential Learning on EFL Student-Teachers’ Ability to Teach Communicative Coursebook and their Teaching Competencies
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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

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Publication Date
Sun Jun 22 2025
Journal Name
Al–bahith Al–a'alami
WAR NEWS IN THE PRESS OF THE 1920 IRAQI REVOLT
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Before 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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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
اﻟﻔﺗﺢ اﻹﺳﻼﻣﻲ ﻟﺑﺧﺎرى ﻓﻲ اﻟﻣﺻﺎدر اﻟﻌرﺑﯾﺔ
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The 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.

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
اﻟﻘﺮاﺋﻦ اﻟﺴﯿﺎﻗﯿﺔ ودورھﺎ ﻓﻲ اﻟﺘﺤﻠﯿﻞ اﻟﻠﻐﻮي
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  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

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