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.
Praise be to Allah , the Lord of Heavens , Who revealed His Scripture in plain Arabic, and prayers and peace be upon the Master of all creatures and the chosen one , Muhammad (PBUH).Pushkin was known as a poet in Russia, the sun of its poetry that set, the father of the Russian literature and the founder of its literary language. When he published his poems, trying to express his inner poetic feelings and creative visions, he presented them with creativity and special touch. The reason behind the selection of Pushkin as the subject of this study is that he was affected by Islam and Arabs. For the purpose of this study, the dissertation has been divided into introduction and three chapters; each chapter includes two topics. In the introdu
... Show MoreIdioms are a very important part of the English language: you are told that if you want to go far (succeed) you should pull your socks up (make a serious effort to improve your behaviour, the quality of your work, etc.) and use your grey matter (brain).1 Learning and translating idioms have always been very difficult for foreign language learners. The present paper explores some of the reasons why English idiomatic expressions are difficult to learn and translate. It is not the aim of this paper to attempt a comprehensive survey of the vast amount of material that has appeared on idioms in Adams and Kuder (1984), Alexander (1984), Dixon (1983), Kirkpatrick (2001), Langlotz (2006), McCarthy and O'Dell (2002), and Wray (2002), among others
... Show MoreThe Maghreb Did not know modern problem more complex and dangerous than the problem of Western Sahara, which is the first obstacle in front of building Arab Maghreb, did not enter Post-independence governments in attrition mutual since liberation wars until today, as happened with this problem between Morocco and Algeria supporting the Polisario Front separatist and did not know the end after so, this research focused on the show dimensional geopolitical to this problem and reveal the role of regional and international behind its continuation and the latest developments after the revolutions Arab Spring and its impact on the problem and the end of UN mission new to the Sahara and results.
It is a well-known fact that publishing companies spend much money, time and energy in designing their book covers to attract potential customers. As the first thing people do when they buy or intend to buy a book is looking at its front cover. However, if there is a need to know more about the book, people usually look at the information on its back cover. This paper attempts to explore the persuasive function of blurbs beyond the constraints of the academic domain and consequently their connection with advertising discourse in two main sections: The first presents the concept of blurb and its structure while the second defines persuasion and shows the most prominent strategiesused in blurbs. Finally, this paper gives the conclusion tha
... Show MoreDiscourse markers are expressions used to connect sentences to what comes before or after and indicate a speaker's attitude to what he is saying.As linguistic items, they have important functions in discourses of various styles or registers. And being connective elements, discourse markers relate sentences, clauses and paragraphs to each other. "One of the most prominent function of discourse markers, however, is to signal the kinds of relations a speaker perceives between different parts of the discourse". (Lenk 1997: 2) Through political discourse, different types of discourse markers are used. This paper deals with the importance and functions of discourse markers and tries to shed light on the kinds of discourse markers used in polit
... Show MoreThe sunna has the great effect in building the Islamic civilization, and the formulation of the Islamic thinking. It worked at spreading of soicinces at every district of Islam. The purified sunna represent one of the main monuments of Islam after Quran in clarifying the basics of the human intercommunication, and the divine reality. It comes as an explanation to the myertious accounts in the shariaa and sunna that it has begun to form an intellectual depth of the Mulsims' life. The importance ofsunna is it is the second source of legislation in Islamic after the holt Quran. It comes only to affirm what have been mentioned already in theHoly Quran, or clarifying what is not clear in the Quran.
This research tackles the semantic function of colors in the poetry of Gada Al Samman, in the introduction the research explores the difference in the semantic colors for people and the function of these colors in arising the feelings for the human spirit and its influence on that spirit. The research tackles the poems of this poetess that are full of symbolic colors that convey positive and negative meanings related to the poetess herself. In addition the research shows the functions of colors in her poetry through the compatibility of colors by employing colors in her poetry in terms of compatibility with the vision of community to denote colors. Beside using the function of colors contrast by employing the colors in different meaning
... Show Morewealth which has, as well as the factors which entered the national consciousness of thousands of the continent 2. has not been possible to continue the national resistance in Namibia means spontaneous first and in light of the factors of national awareness of the new has taken sweeping the continent during the interwar period in the thirties and forties of the last century, marked by the return of a lot of educated Africans who have received their education in the countries of Western Europe, where traders who looktoa life of freedomenjoyed bythe people ofWaldo.. As well as awareness of labor represented by the working class and the work of strikes and mass anti-exploitation, which was subjected to factor in the region in wages and lack
... Show MoreThe role of kindergarten in the development of moral values of children" The child moral education in institutions of basic education considered as the priority of values and social goals of methodical education , and consideringto how the child be in the kindergarten of susceptibility to absorb and configuration and modification of experiences, thus the kindergartens are important because of their influence in the formation of his character through reincarnation of the personality of those who manage education and try to imitate their values and attitudes and standards of right and wrong. This is also happen through his exercise of educational activities until he has moral insight which enables him to distinguish between good and evil b
... Show MoreThe organization and coordination of any communication is based on the system of turn-taking which refers to the process by which a participant in a conversation takes the role of speaker. The progression of any conversation is achieved by the change of roles between speaker and hearer which, in its turn, represents the heart of the turn-taking system. The turn-taking system is not a random process but it is a highly organized process governed by a set of rules. Thus, this system has certain features and rules which exist in any English communicative process. These rules, if applied by speakers, help to achieve successful exchange of turns in any conversation. This paper attempts to present full exposition of the concepts of conversation
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