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 health care provided by health institutions and all kinds suffers from many problems, and since the health services provided are related to human life, it is necessary to shed light on this activity and identify the causes of these problems. This research aims to Definition of health institutions (hospitals) Performance audit of these institutions according to the latest indicators, which are the standards of health accreditation for hospitals, specifically the basic standards issued by the Health Care Accreditation Council (HCAC) to reach the level of performance and Knowledge of Constraints that lead to in an acceptable manner consistent with the approved standards. In theoretical and practical study, a number of conclusions were r
... Show MoreThe mobile device be used in all fields in society to be the life is more easy. So that it's used in the instructional operation and that need to study the effective of it in the teaching operation. The aims of research are known the effect of using the Bluetooth techniques in the mobile upon students' achievement and their retention of information. The sample consist of (34) students in the first class in Electrical Techniques Department in Technical Institute of Nassiriayah at (2010 – 2011) which divided to two equivalent groups, experimental and control by using the two equivalent groups design. Seven subjects were choices of Electrical Installation subject in second course. The researcher limited the teaching objectives and built t
... Show MorePassion as as impulse nas not reached the imporhance it dessryes in acabemic stubies desse its essence literatyre lt reprt ot the pillars of arab of ayab coyrtship lt has close connection to hn man life and destiny thus we think that it nee ds analysis and follow regardless of the various studies that history preserved dealing with an area reguires great tot it one widespresad and literary issues lt rises and theme of love and passion whether in hints or in details
Reading strategies are of interest for what they reveal about the ways readers manage their interaction with written texts and how these strategies are related to text understanding, acquisition ,storage ,and retrieval of information .In EFL comprehension lessons, the students try to work out interpretations of the meaning related to the written word through the usage of different comprehension strategies. Yet, there are moments where the participants in the classroom fail to reach a successful understanding of the passage read despite the guidance of the teacher. The present research aims at investigating and identifying moments of comprehension failure and reasons behind them .It also aims at specifying the different strategies used in
... Show MoreThe Aim of this study is to identify the importance of associations and professional associations in the field of libraries and information at the global level and at the Arab level through analytical study carried out by the researcher adopted the security of the international federation of libraries IFLA model at the global level, associations, Egyptian information and libraries in the Arab world and the imposition study a number of recommendations. Most important to increase funding for unions and professional associations, and the need to establish sessions and meet with the owners of the profession in order to exchange experiences and skills development.
The present theoretical study concerning the relation between anthropology and education has discovered the existence of differences in points of view between teachers related to socialization. Anthropologists see socialization as the process in the child acquires the culture of society tike shills, habits, types of behaviors, norms and social values. Sociologists concentrate on the problems of learning, and the types of social behaviors. Social sciences can be considered as integrated unity concerning the realization of objectives. However they hold various opinions about this subject.
The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp
... Show MoreThis research aims at studying a contemporary and modern phenomenon in the Science of management in general and in the field of organizational behavior in private, The organizational learning and managerial empowerment in a governmental organization :"The General Company of Electric Industries" .The dimensions of organizational learning have been defined (Learning Dynamics، organization transformation, individuals empowerment, knowledge management and Technology application) as wells as the dimensions of managerial empowerment (possessing the information and its availability– Independency and the freedom of conduct and knowledge possession) Information has been gathered by a questionnaire distributed on a sample of professiona
... Show MoreThis research aims at recognizing the concept of Innovation in offering the banking services as well as the concept and dimensions of competitive advantage . And to identify and analyze the relationship ( correlation and impact ) between the concept of Innovation in offering the banking services and the dimensions of the competitive advantage under discussion . The research includes all Iraqi private banks in Baghdad city only of the (20) banks . The researcher adopted , in this study , a random sample of the distribution of the questionnaire to members of the research sample are managers , customers and employees in these banks , and were distributed ( 115 ) form questionnaire , ( 97 ) form w
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The research aimed to evaluate the financial performance of the Public Company for the manufacture of medicines and medical supplies / Samarra - Iraq to know the strengths and weaknesses that affect its performance, as well as to compare its performance in the years between (2017-2019), which are characterized by security stability with its performance in previous years (2014 -2016) which is characterized by security instability, to assess the extent of its ability to achieve growth in performance, by answering the main question, what is the evaluation of the performance of the Public Company for the manufacture of medicines and medical supplies / Samarra - Iraq in the light of financial indicators?
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