Preferred Language
Articles
/
jpgiafs-462
اثر اعتماد تكلفة راسمال في احتساب نقطة التعادل على الرافعة التشغيلية، التمويلية ﻓﻲ تخطيط الارباح في الشركات الصناعية في اقليم كوردستان
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Strategic leadership and its role in achieving competitiveness in industrial establishments": "A field study in Bashir Al-Siksik & Co. for the manufacture of sanitary and plastic tools
...Show More Authors

This study aims to know the role of strategic leadership to achieving competitiveness in industrial establishments by identifying the respondents’ perceptions about the level of availability of dimensions of leadership strategies (creativity and innovation, risk tolerance, available opportunities) in Bashir Al-Siksek & Partners Company for the manufacture of sanitary and plastic ware in Gaza strip

To achieve this, a questionnaire was developed and distributed to a sample of managers, auditors, accountants, and administrative employees in the study sample company. The questionnaire tool was distributed to 60 employees and employees, of which (52) were retrieved, or 86.6%, and (8) were excluded for la

... Show More
View Publication Preview PDF
Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Fuzzy aggregate production planning by using fuzzy Goal programming with practical application
...Show More Authors

Research summarized in applying the model  of fuzzy goal programming for aggregate production planning , in General Company for hydraulic industries / plastic factory to get an optimal production plan  trying to cope with the impact that fluctuations in demand and  employs all available resources using two strategies where they are available   inventories  strategy and  the strategy of  change in the level of the workforce, these   strategies  costs are usually imprecise/fuzzy. The plant administration trying to minimize total production costs, minimize carrying costs and minimize changes in labour levels. depending on the gained data from th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Feature - Based Approach to Automatic Fixturing System Planning For Uniform Polyhedra Workpiece
...Show More Authors

This paper demonstrates the design of an algorithm to represent the design stages of fixturing system that serve in increasing the flexibility and automation of fixturing system planning for uniform polyhedral part. This system requires building a manufacturing feature recognition algorithm to present or describe inputs such as (configuration of workpiece) and built database system to represents (production plan and fixturing system exiting) to this algorithm. Also knowledge – base system was building or developed to find the best fixturing analysis (workpiece setup, constraints of workpiece and arrangement the contact on this workpiece) to workpiece.

View Publication Preview PDF
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Space-Charge Effect on the Theoretical Design of Enzil Lens
...Show More Authors

The presentwork is a theoretical study in the field of charged particle optics. It concentrates on the design of electrostatic enzil lens for focusing charge particles beams, using inverse method in designingthe electrostatic lens. The paraxial ray equation was solved to obtain the trajectory of the particles, the optical properties such as the focal length and spherical and chromatic aberration coefficients were determined. The shape of the electrode of the electrostatic lens were determined by solving poison equation and the results showed low values of spherical and chromatic aberrations, which are considered as good criteria for good design.

View Publication Preview PDF
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Effect of Using Reciprocal Teaching on Improving College Students' Achievement in Reading Comprehension
...Show More Authors

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 More
View Publication Preview PDF
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
اﺛﺮ اﻟﺘﻌﺰﯾﺰ اﻻﯾﺠﺎﺑﻲ ﻓﻲ ﺟﺬب اﻻﻧﺘﺒﺎه اﻟﺒﺼﺮي ﻷطﻔﺎل اﻟﺮﯾﺎض
...Show More Authors

There 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?

... Show More
View Publication Preview PDF
Publication Date
Wed Nov 21 2012
Journal Name
The Fourth International Scientific Conference Of Arab Statisticians
ﻤﻘﺎﺭﻨﺔ ﺒﻴﻥ نماذج ﺍﻻﻨﺤﺩﺍﺭ ﻭﺍﻟﺸﺒﻜﺎﺕ ﺍﻟﻌﺼﺒﻴﺔ ﺍﻻﺼﻁﻨﺎﻋﻴﺔ ﻓﻲ ﺍﻟﺘﻨﺒﺅ
...Show More Authors

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 More
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
اﻟﺪﻻﺋﻞ اﻟﺠﯿﻮﻣﻮرﻓﻮﻟﻮﺟﯿﺔواﻟﺒﯿﺌﯿﺔﻟﺪﺧﻮل ﻧﮭﺮ دﺟﻠﺔ ﻣﺮﺣﻠﺔ اﻟﺸﯿﺨﻮﺧﺔ ﻓﻲ ﻣﺪﯾﻨﺔ ﺑﻐﺪاد
...Show More Authors

Change 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 More
View Publication Preview PDF
Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
اﻷدب اﻟﺳﯾﺎﺳﻲ اﻟﺑﻐدادي ﻓﻲ اﻟﻘرن اﻟﺗﺎﺳﻊ ﻋﺷر )دراﺳﺔ ﻣﻘﺎرﻧﺔ(
...Show More Authors

Literature 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 More
View Publication Preview PDF
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
اﻟﺴﯿﺎﺳﺔ اﻟﻌﺎﻣﺔووﺳﺎﺋﻞ ﻣﺆﺳﺴﺎت اﻟﻤﺠﺘﻤﻊ اﻟﻤﺪﻧﻲ ﻓﻲ ﺻﻨﻌﮭﺎ )دراﺳﺔ ﻧﻈﺮﯾﺔ(
...Show More Authors

This 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

... Show More
View Publication Preview PDF