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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 Oct 01 2022
Journal Name
Al–bahith Al–a'alami
AL-AILM MAGAZINE: The Beginning Of The Era Of Specialized Journalism In Iraq
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The winds of change witnessed by the Ottoman Empire after the constitutional coup in 1908 carried the breezes of freedom, writers and journalists were finally able to express themselves, this change was reflected on intellectual and cultural life and on freedom of publication and expression , perhaps the first thing that was affected by this change was the press, it entered a new phase in which it got rid of those restrictions and limitations imposed by the Ottoman Sultanate concerning the right to issue newspapers and freedom of publication. Iraq was the first to witness a new phase of press relief, before the constitutional coup, it was possible to count on the fingers of the hand how many newspapers were issued, that number doubled to

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
ﺗﺳرب طﻼب اﻟﻣدرﺳﺔ اﻻﺑﺗداﺋﯾﺔ ﻓﻲ ﺑﻐداد اﻻﺷﻛﺎﻟﯾﺎت واﻟﻔرص
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Waste is the most common phenomenon in the educational systems. Such a waste should reduce its efficiency and weaken its productivity which is best represented by failing and dropouts .thus resources meant to develop the educational institutions quality and quantity–wise would be wasted .in other words the return of the investments allotted to develop the educational system would fall short of the aims . The consequences would worst in the primary learning field. The research has three chapters: The first chapter is about significance of the research and its aims in addition to a review of literature. The second chapter is about the concept of dropping out of schools in the primary learning sector plus a history of the phenomenon .Thir

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
آﯾﺎت إﻗﺼﺎء اﻵﺧﺮ ﻓﻲ اﻟﻘﺮآن اﻟﻜﺮﯾﻢ )دراﺳﺔ ﻣﻮﺿﻮﻋﯿﺔ(
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Trading global discourse topic as one of the other entrances to world peace, and the most important reasons for co-existence of intellectual and lumpy, and there Important issue related to a fundamental issue of the other cases are denied and the exclusion of others, Trading global discourse topic as one of the other entrances to world peace, and the most important reasons for co-existence of intellectual and lumpy, and there Important issue related to a fundamental issue of the other cases are denied and the exclusion of others, The stories of the prophets and their people the position of calling them and thought the new Massadik it. have found through research that there are two types of methods in the exclusion are as follows: 

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
اﻟﺤﻮار اﻟﺤﺴﻲ واﻟﻌﻘﻠﻲ ﻓﻲ ﻓﻠﺴﻔﺔ اﻻﺧﻼق-ﻧﻘﺪ وﺗﺤﻠﯿﻞ
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This research in the philosophy of ethics, we have written under the title (Sensory And Mental Dialogue In The Philosophy Of Ethics -Criticism And Analysis-). Consists of three sections; first: talked dealt within the second part; we writhe about controversial consepts of sensory and mental. Then we about the concept of common philosophical doctrines, either in the third section we talked about the concept of the mind doctrines that secured sence mainly studies in philosophy. The purpose for which our finding in this research is to show that undeniable sense or exceeded in any doctrine of mentale doctrines, just as the mind can not be bypassed or undeniable doctrines sensory ... So as to complete the theory that we have in our thesis to

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
وﺣدة اﻷﻣﺔ اﻹﺳﻼﻣﯾﺔ ﻓﻲ اﻟﻘرآن اﻟﻛرﯾم )دراﺳﺔ ﻣوﺿوﻋﯾﺔ(
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The theme of unity of the topics that figured prominently Quran, cited preachers and scholars verses function on the unity and sense, to lift the nation from Hdtha, saved from the crisis, in an attempt to reunite and heal the rift, and re nation to unity and strength, and conduct on the path religion True, The Quran the unit is the Constitution of the Islamic nation and a safety valve, a strong rope of God. The following us in our research and Rod talk about it lonely in the Quran, and the statement of some form, and means its findings, including: (obey Allah and His Messenger, and referring to the Quran and Sunnah, and talk by saying better, reform between the brothers, call wisdom and good advice, etc.. ..), as Pena main obstacles and

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Publication Date
Thu Dec 28 2017
Journal Name
Al-khwarizmi Engineering Journal
An Autocorrelative Approach for EMG Time-Frequency Analysis
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As they are the smallest functional parts of the muscle, motor units (MUs) are considered as the basic building blocks of the neuromuscular system. Monitoring MU recruitment, de-recruitment, and firing rate (by either invasive or surface techniques) leads to the understanding of motor control strategies and of their pathological alterations. EMG signal decomposition is the process of identification and classification of individual motor unit action potentials (MUAPs) in the interference pattern detected with either intramuscular or surface electrodes. Signal processing techniques were used in EMG signal decomposition to understand fundamental and physiological issues. Many techniques have been developed to decompose intramuscularly detec

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Organizational cynicism in Job Engagement of Government Schools' teachers in Al Zubair district
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The research aimed to investigate the level of Organizational Cynicism and Job Engagement of Government Schools teachers in Al Zubair district. To achieve this research was conducted on a random sample of (66) items. The statistical package for social sciences (SPSS) was used to analyze and examine the hypotheses. The researcher used many statistical methods to achieve the research objectives, such as simple, multi regression and the research results showed there is a significant impact to teacher's in the schools of the research sample between Organizational cynicism and Job  Engagement             

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
اعتماد معايير محاسبة التكاليف لدول مختارة لمعالجة مشكلات النظام المحاسبي الموحد الجانب الكلفوي
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You need all economic units to the analytical and detailed information to make different decisions, and should be characterized by this information to relevance and credibility and to provide in a timely manner, and provide cost information to be used for the purposes of financial accounting system (to determine the cost of inventory types, the cost of production) For the purposes of management accounting to take a different decisions (pricing decision, to accept or reject the order), and faces many problems cost accounting system in addition to the failure to address many aspects of it should be developed to take advantage of the current system of cost accounting for the countries selected criteria.

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Publication Date
Sun Jun 30 2013
Journal Name
Al-khwarizmi Engineering Journal
Estimated Outlet Temperatures in Shell-and-Tube Heat Exchanger Using Artificial Neural Network Approach Based on Practical Data
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The objective of this study is to apply Artificial Neural Network for heat transfer analysis of shell-and-tube heat exchangers widely used in power plants and refineries. Practical data was obtained by using industrial heat exchanger operating in power generation department of Dura refinery. The commonly used Back Propagation (BP) algorithm was used to train and test networks by divided the data to three samples (training, validation and testing data) to give more approach data with actual case. Inputs of the neural network include inlet water temperature, inlet air temperature and mass flow rate of air. Two outputs (exit water temperature to cooling tower and exit air temperature to second stage of air compressor) were taken in ANN.

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Publication Date
Tue Dec 12 2017
Journal Name
Al-khwarizmi Engineering Journal
Model Reference Adaptive Control based on a Self-Recurrent Wavelet Neural Network Utilizing Micro Artificial Immune Systems
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Abstract 

This paper presents an intelligent model reference adaptive control (MRAC) utilizing a self-recurrent wavelet neural network (SRWNN) to control nonlinear systems. The proposed SRWNN is an improved version of a previously reported wavelet neural network (WNN). In particular, this improvement was achieved by adopting two modifications to the original WNN structure. These modifications include, firstly, the utilization of a specific initialization phase to improve the convergence to the optimal weight values, and secondly, the inclusion of self-feedback weights to the wavelons of the wavelet layer. Furthermore, an on-line training procedure was proposed to enhance the control per

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