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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
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
A Study of the Problems of Learning and Translating Idioms
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Idioms 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

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Haughtiness and the Humility in Al Koran
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Abstract
What the research come to:
1- The presentation of the image of the proud person in this
mortal life appeared in several styles such as (conversation)
arousing the insert once and convincing in other time,
(confirmation) in all its types، (argument) scolding with the
gradual progress of time of the discourse .Interview and
parallelism are two of these styles with the presences of the
repetition style especially in the topics that has a reference to
the theme of (pride) being implied not directly stated. The
Koran discourse varied in its reference to the theme of pride
according to the context which is mentioned directly
(eighteen times) which formed one third of the number of

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
ﻣﺷﻛﻠﺔ اﻟﺻﺣراء اﻟﻐرﺑﯾﺔ دراﺳﺔ ﻓﻲ اﺑﻌﺎدھﺎ اﻟﺟﯾوﺑوﻟوﺗﯾﻛﯾﺔ
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The 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.

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
دﻻﻟﺔ اﻟﺘﻮظﯿﻒ اﻟﻠﻮﻧﻲ ﻓﻲ ﺷﻌﺮ ﻏﺎدة اﻟﺴﻤﺎن
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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

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
ﺗﺎرﯾﺦ اﻷﺣزاب اﻟﺳﯾﺎﺳﯾﺔ ﻓﻲ ﻧﺎﻣﯾﺑﯾﺎ ﺣﺗﻰ اﻻﺳﺗﻘﻼل
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wealth 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

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
دوراﻟﺮوﺿﺔ ﻓﻲ ﺗﻨﻤﯿﺔ اﻟﻘﯿﻢ اﻟﺨﻠﻘﯿﺔ ﻟﺪى اﻷطﻔﺎل
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The 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

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
PERSUASION IN BLURBS AS AN ADVERTISING DISCOURSE (AN EXTRACTED RESEARCH OF MASTER DEGREE LETTER)
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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

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
Employment and Societal Changes in Iraq Challenges and Policies
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This study attempts to focus on there lation ship between employment policies andsocietal changesinIraq.Theconstruction ofoperational policyincommunitiesin crisis remains fraught with challenges and risks, especially in countries that have longoutstanding conflict sand crises, it is important in this context to achieve those policy and build the foundations of human security and poverty alleviation, unemployment, to find effective ways to help the community to achieve stability and reduce the risk of renew edorrepeat the cycleofviolence-butthatwouldrequirearadicalrethinking, including rethinking the way evaluating therisksandchallengesand management.And thatsuchaprojectshouldbe based ona clear roadmap, andthevisionsofdevelopmentanda clea

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Publication Date
Sun May 08 2011
Journal Name
Journal Of Planner And Development
The Effect of the Natural and Cultural Environments Factors on the Architectural and Planning Characteristics of Sulaymaniyah Mosques
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Most of the mosques in the Islamic world fall under specific and known forms and patterns to a large extent, and such patterns have grown and evolved from the few basic and uniform models, but they changed slowly due to the impact with a mixture of changing functional requirements and cultural landscapes because of the variables of time and place to form patterns known and famous in this day across parts of the Islamic world and its borders. There was no exception to these patterns, but small numbers of mosques that were probably the result of personal experiences or improvisational resolutions, or in response to specific or temporary stimuli. However, the emergence of a specific pattern which does not belong to any of these patt

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact Cloud Computing On The Development of Accounting Education: Evidence From Sultanate of Oman
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Cloud computing is the new technological trend for future generations. It represents a new way to use IT resources more efficiently. Cloud computing is one of the most technological models for developing and exploiting infrastructure resources in the world. Under the cloud, the user no longer needs to look for major financing to purchase infrastructure equipment as companies, especially small and medium-sized ones, can get the equipment as a service, rather than buying it as a product. The idea of ​​cloud computing dates back to the sixties of the last century, but this idea did not come into actual application until the beginning of the third millennium, at the hands of technology companies such as Apple, Hp, IBM, which had

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