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.
The use of the word “war” alone raises horror and fear in the hearts of the recipients, especially if this war aimed at human’s life, his health and his future. It is the electronic advertising war among rival international companies that use cyberspace to create fear and horror in the hearts of the recipients because it connects the use of the product with human’s death or serious illness.
The problem of this research sheds light on the new uses of cyberspace which fucked by international companies to strike the interests of each other by displaying the defects of their products and its negative impact on citizen’s life. Despite the fact that those wars have opposed strongly, there are supporters for those wars. Their argu
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
... Show MoreMaterial Requirements Planning System (MRP) is considered as one of the planning and controlling of production and inventory systems which is used to prepare plan of the final production requirements and its parts of subcomponents raw materials and the time at which it was needed for the purpose of preparing orders of production and purchase.
The problem of the present work is represented in the general company of electrical industrialization adoption of traditional methods and personal experience of the process of the products and\or purchase quantity and inventory quantities and limiting the required time for acquiring the required quantities of the materials and parts used in the finish product of the
... Show MorePerformance measures are a central component of management control system, making good planning and control decisions requires information about how different subunits of organizations have performed. To be effective, performance measures (both financial and nonfinancial) must also motivate managers and employees at all levels of organization to strive to achieve organization goals.
To give aclear picture about performance must be used compound measure, that was best than single measure.
Altman model can be used as a compound performance measure that measures the performance by tied a sum of variables, due to make weight for every variable to reach for performance.
High performance work systems and general industrial enterprise performance
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 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?
Developed 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 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
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