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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
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
استخدام بطاقة الأداء المتوازن في تقويم الأداء: دراسة محاسبية في شركة بغداد للمشروبات الغازية من المنشآت الصناعية
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The performance evaluation had Focused for many years ago on The financial factors which are Not enough for the contemporary business organizations. So in order to get useful information it con used The balanced score card which can used to offer information about some measurement on which the level of the act actual performance is determined.

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Effect Of Using Quantitative Methods Of Demand Forecasting In Improving Of Supply Chain Performance:" Case Study In One Of An Industerial Organization"
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Objecte The study aims to test the effect of using the appropriate quantitative method of demand forecasting in improving the performance of supply chain of the aviation fuel product ( The study sample), One of the products of the Doura refinery (The study site), By testing a set of quantitative methods of demand forecasting using forecasting error measurements, and choosing the least faulty, most accurate and reliable method and adept it in the building  chain.

Is the study of problem through a starting with the fol

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Applying the substance-field model mechanism to problem solving in industrial product design: محمد علي حسين القيسي
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  Problem solving methods and mechanisms contribute to facilitating human life by providing tools to solve simple and complex daily problems. These mechanisms have been essential tools for professional designers and design students in solving design problems.
This research dealt with one of those mechanisms, which is the (the substance-field model model), as it has been mentioning that this mechanism is characterized by the difficulty of its application, which formed the main research problem. In home gardens (the sub-problem of research), an analysis of this problem was applied and then a solution was found to address it. The researcher used the 3dsmax program to implement the proposed design.
The most important research res

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Publication Date
Thu Dec 28 2017
Journal Name
Al-khwarizmi Engineering Journal
Simulation Study of Mass Transfer Coefficient in Slurry Bubble Column Reactor Using Neural Network
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The objective of this study was to develop neural network algorithm, (Multilayer Perceptron), based correlations for the prediction overall volumetric mass-transfer coefficient (kLa), in slurry bubble column for gas-liquid-solid systems. The Multilayer Perceptron is a novel technique based on the feature generation approach using back propagation neural network. Measurements of overall volumetric mass transfer coefficient were made with the air - Water, air - Glycerin and air - Alcohol systems as the liquid phase in bubble column of 0.15 m diameter. For operation with gas velocity in the range 0-20 cm/sec, the overall volumetric mass transfer coefficient was found to decrease w

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Publication Date
Mon Feb 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Planning and implementation of the audit process by using the styles of time management and its impact on the quality of the audit process: Applied Research in the Federal Board of Supreme Audit
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Witnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planni

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
أﺛﺮ طﺮﯾﻘﺔ اﻟﺘﻌﻠﯿﻢ اﻟﻤﺒﺮﻣﺞ ﻓﻲ اﻟﺘﺤﺼﯿﻞ اﻟﺪراﺳﻲ ﻟﻤﺎدة اﻟﻌﻠﻮم اﻟﻌﺎﻣﺔ )اﻟﻔﯿﺰﯾﺎء (ﻟﺪى طﺎﻟﺒﺎت اﻟﺼﻒ اﻟﺜﺎﻟﺚ ﻓﻲ ﻣﻌﺎھﺪ إﻋﺪاد اﻟﻤﻌﻠﻤﺎت
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The goal of this research is to identify the effect of the programmed teaching method on the academic gaining for the material of general sciences (physics) for the female pupils in the third class in the teachers preparing institutes . And The research sample included 70 pupils after excluding the pupil who failed for the academic year ٢٠٠٨ -٢٠٠٩ , represented by two classrooms and one classroom was chosen random ally which contained 35 pupils, to represent the experimental group which studied by the programmed method, and the second group (35) pupils represent the controlling group, which studied by the lecturing method, then we made equivalence between the two groups in the previous knowledge in the third class intermediate sc

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
اثر تصميم تعليمي قائم على ستراتيجية التعليم من اجل الفهم في تحصيل مادة الرياضيات لدى طالبات الصف الخامس العلمي
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The objective of the current research is to identify the effective of the suggested instructional design that based on the teaching strategy for understanding in achievement for students(girls) of mathematics in the fifth grads secondary school. To achieve the research goal, the empirical research method is depended. In this method a realistic empirical design pre-test of two equivalent sets to determine the students’ grade is used. The following zero hypotheses is formulated “There is no statistical difference for the faction at 0.05 between the mean grad for the students of the empirical group who studied the subject using the Instructional design based on the teaching strategy for understanding and those who studied the same subje

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The impact of electronic audit in raising of the independence and professional efficiency of the internal auditor
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The research aims to shed light on the role of E-Audit in raising Independence and professional competence of the external auditor, the study has been applied on a sample of the branches of the Rafidain Bank n have been addressed research topic beside the theoretical, as put forward by the literature of accounting, audit and that the contents of the section first, either the practical side was required to test the hypotheses use form questionnaire, which was distributed to a sample of the external auditors and bankers research sample. He has applied for his part in the search for a standard of independence and professionalism of the external auditor and the factors influencing these standards, and the most import

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Publication Date
Sun Jan 01 2006
Journal Name
Journal Of Educational And Psychological Researches
اثر لعبة كرة القلب في خفض غضب أطفال الروضة
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مشكلة البحث واهميته :

            يعد الغضب من المظاهر الانفعالية الشائعة في مرحلة الطفولة المبكرة وذلك بسبب كثرة المواقف المثيرة لغضب الطفل في هذه المرحلة ، كما ان الطفل في هذه المرحلة سرعان ما يكتفي في كثير من الاحيان بان غضبه وبكائه طريقة سهلة للوصول الى ما يريد . ويعد المختصون في هذا المجال ، بان نوبات غضب الاطفال ، هي شيء عام طبيعي عند جميع الاطفال ، لكن عندما تكون نوبات عنيفة

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Publication Date
Sun Aug 18 2019
Journal Name
Political Sciences Journal
The impact of energy's policy in the strategy of restoring the Russian global role
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Abstract : This research has tackled about the role of Russia in the international policies which concerning with energy , So the most important states in the world that possesses huge energy resources to be more able in the control over the reality and future production programs and the distribution of global energy alike , the latter had effectively influence on the economic and developmental aspects within many countries in the world and its impacts on political decisions and perhaps effected too much in the dimensions of strategic policies . In this context of research , Russia has been developed a high energy policy of strategic planning in order to restoring Russia position and its global role by using its potential powerful streng

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