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.
Become organizations today can not withstand the competitive challenges and constant change in the business environment , as well as the pressures witnessed by the Iraqi environment , especially in recent years such as the opening of the market which increased ambitious organizations and desire to secure the experiences superior to the survival and expansion of the competitive environment , prompting attention to the subject of vital contemporary is emotional Marketing and measure its impact on the customer experience in the sector of the economy is important and is the financial sector , so there is a need to study this term in the Iraqi organizations and try to diagnose the extent of implementation of the study sample emo
... Show MoreThe research aims to study the contribution of tax information systems to increase tax revenues, and to identify how efficiently used information systems currently by the tax authority and their effectiveness in the detection of irregularities by the tax payers such as the cleclaration of incorrect statements that do not show real results of their business activities or hide information from sources related to their income subject to tax, which would negatively affect the outcome of tax revenues and thus damage important sourse of the public treasury of the states resources. The data of research was collected by studying and analysing the tax information systems used by the General Commission of taxs and its branches and a number of prac
... Show MoreThe current research aims to identify the " impact of strategic warheads numbered ( NHT) in the collection average second grade students in the article of history). " To achieve this, I assumed the researcher that there is no different between the statistically significant the average score for the collection of experimental group who teaches the Arab Islamic history on and a strategic warheads numbered and the average score for the collection of the control group who were studying the same article according to the classic method ( traditional) . The study sample consisted of 64 students from the second grade average in the secondary warka bin nawfal in the general Directorate for education first karkh in Baghdad for the annual cources 2
... Show MoreThere are many teacher and parents suffer from reduce the ability of attention to the children, so the attention not settle on nothing not only to minute for time, so the research aim to following:
1-Is the using the positive reinforcement lunch in take attention of kindergarten visual? 2-1-Is the using the positive reinforcement article in take attention of kindergarten visual? 3-1-Is the using the positive reinforcement symbol in take attention of kindergarten visual? 4-1-Is the using the positive reinforcement action in take attention of kindergarten visual? 5-Is the using the positive reinforcement socialization in take attention of kindergarten visual? 6-what the most percentage obtain of the six factors of take attention?
Reciprocal Teaching is an interactive method that is used to improve reading comprehension. Using this teaching strategy, teachers and students take turns leading discussions regarding sections of text using the four strategies: predicting, questioning, clarifying and summarizing. This study is an attempt to investigate the effect of using reciprocal teaching on improving female college students' achievement in reading comprehension. To fulfill the aim of the study, the researcher has adopted two null hypotheses: first, there is no significant difference between the achievement of students' who practice the reciprocal teaching technique and that of students who do not practice it. Second, there is no statistically significant difference
... Show MoreDeveloped the study idea to harvest torrential rains from the plateau of Western style economic cost little help to get the amount of water may exceed 2 billion m 3 per year (depending on the amount of rainfall in that year) has been exploited for agricultural projects or add water to the lakes and rivers. Adopted at the product issued by the oil company, the center (Daura Filtered) reduces the ability of soil to absorb and filter rain water to as much as possible and raise the proportion of surface runoff in addition to this that the product environment-friendly fades and evaporates within 3 years and recognized him in the states was used Successfully.
The Regression analysis is considered as a basic element of statistics science elements, and it is an important style of applied statistics when studying different social and economical phenomena. As well as it is considered the most statistical method used in different sciences and fields, and it determines in clear picture the relations among the variables in the form of equation replaced from the degree of parametric on the strength and the importance of this relationship .And ;also it repots the degree of prediction and response ;also ,it is necessary in regression planning and making decisions for finding regression equation .And it is one of modern styles which tak observable caring especially in artificial neural networks. Our main
... Show MoreChange the properties of the river hydrological and geomorphological during his career from its source to its mouth depending on the variables may be quick effect and short-term, addressed the study put the Tigris River geomorphological and hydrological and environmental in the city of Baghdad and found that most of the manifestations geomorphological indicate that the river enters the aging in the area were not so previously evidence suggests hydrological and environmental river that entered this stage long ago may be an extraordinary period. He found that the cross sections and locations of erosion and sedimentation size and type of flow patterns may change with moderate values to patterns with relatively abnormal values for the river.
... Show MoreLiterature historians and researchers almost agree that literature is a product of the environment and it is the product of interaction of events and it affected by the direction of that environment and then the literature affects the its environment and the modern science confirms this fact until make the environment competes hereditary factor in its effect because that each environment has its characteristics which affect the literature and leaves its effect on it and even when a writer exaggerate in its monopolize and tyranny of selfin its literature, he cannot be away from affection by including around of literature because the literature is the mirror that reflects aspects of the environment. In other words, literature is expression
... Show MoreThis research endeavors to clarify the relationship between the general policies of the country and Civil Organizations (Cos). This requires that we first identify the concepts of making polices on the one hand, and of COs on the other hand. Initially, polices starts as personal ideas that are, later, turned by some groups of people into suggestions. When the governments adopt these suggestions, they become state policies as shown by the following: Idea ----------> Suggestion--------> Policy. COs are groups of free voluntary organizations acting to bridge the gap between the state and the public, and to respond to the latter's demands. The organizations includes, among others, trade unions and professional associations. In oth
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