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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
Mon Sep 30 2024
Journal Name
نسق
تحليل اثر برامج تدريبية في مجال تطوير المهارات الاساسية للاعبات كرة القدم للنساء
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Publication Date
Thu Mar 30 2023
Journal Name
مجلة نسق
اثر استراتيجية فجوة المعلومات في تصيل مادة الكيمياء عند طلاب الصف الثاني المتوسط
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ريل لسادة الكيسياء َ جؼ البحث الى التعخؼ عمى أثخ استخاتيجية فجػة السعمػمات في التح َى جؼ البحث فقج صيغت الفخضية التي َ تػسط , والتحقق مغ ى ُ جى شلاب الرف الثاني الس َ ل جؼ البحث أعتسج الباحث َ تتعمق بالتحريل ولتحقيق ى ػعتيغ متداويتيغ ُ بي لسجس ِ ي السشيج التجخ ريل الجراسي , تكػنت عيشة البحث مغ َ ) شالب مغ شلاب ٗٛ( ذواتي اختبار بعجي لمتح -ٕٕٕٓالرف الثاني الستػسط في ( متػسصة الذييج خزيخ جاسع العارضي ) لمعاـ الجارسي (

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
اثر استخدام دورة التعلم في تحصیل طالبات مرحلة الرابع العام للمعلومات الفیزیائیة واستبقائھا
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This research aims to reveal the impact of applying a teaching course in
gaining and preserving information by female students comparing with the
traditional method, through testing the two following hypotheses:
1. There is no difference with statistical significance at the level of
significance (0.05) between the average grades achieved by the
experimental group of female students taught using a teaching course,
and the control group of female students taught using the traditional
method.
2. There is no difference with statistical significance at the level of
significance (0.05) between the average grades achieved by the
experimental group of female students taught using a teaching course,
and the contro

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Publication Date
Sun Jan 03 2010
Journal Name
Journal Of Educational And Psychological Researches
اثر برنامج تدريبي في تعديل سلوك الانسحاب الاجتماعي لدى المتخلفين عقليا تخلفا بسيطاً
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الانسحاب الاجتماعي بغض النظر عن العوامل المسببة له قابل للعلاج حيث وضحت البحوث العلمية إمكانية الحد منه باستخدام أساليب تعديل السلوك .

وهو  نمط سلوكي شائع لدى معظم الفئات ان لم يكن كل فئات الاعاقة ،وينتج هذا النمط السلوكي الانسحاب الاجتماعي عن عوامل عدة فاذا الطفل يعاني من تلف في الجهاز العصبي المركزي فان هذا التلف قد يحول دون قيام الطفل بالنشاطات المطلوبة للعلاج. توضح البحوث العلمية ام

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Publication Date
Sun Apr 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Impact beyond the knowledge when students of the Faculty of education in teaching methods
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Research aims to know the impact beyond the defined in the collection. The research community is the second school students at Baghdad University and a research sample (63) students, the number of experimental group (27) students and a control group (30) students.  The researcher was rewarded in variable lifetime for students and educational attainment and educational level of the parents and the educational level of mothers. The researcher has developed a test took the number of paragraphs (20).  A test was true after it has been submitted to the Group of arbitrators. The test was consistent with test method used and the reliability coefficient (0, 88). Either the statistical methods used by the researcher are: Pearson correla

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Publication Date
Wed Jan 15 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The responsibility of the administration in compliance with the going concern assumption during the preparation for their financial statements: Research practically at muster of companies
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This research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actio

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
ﺗﺎﺛﯾر أﺿﺎﻓﺔ ﻣﺳﺣوق اﻟﺧﺑز اﻟﺟﺎف ﻓﻲ اﻟﺧواص اﻟﻧوﻋﯾﺔ ﻟﻠﺣﻣص ﺑﺎﻟطﺣﯾﻧﺔ اﻟﻣﺻﻧﻌﺔ ﻣﺧﺗﺑرﯾﺎ
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This investigation was carried out to examin the effect of addition of dried bread (db) in different percentages on the sensory and microbial properties of the Chickpeas with Tehena (C T) . The results revealed that adding 0% (than db in the CT) ( treatment A ) control gained high significan different than that of other adding percentages in texture and appearance . And showed that of adding 5% (than db in the CT) (treatment B ) gained high significan different than that of other adding percentages in flavor , colour and overall acceptance. The adding 15% (than db in the CT) ( treatment C) showed that gained high significan different than adding 25 and 35 % (than db in the CT) (treatments D and E ) than all sensory properties . And addin

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Narrative Structures in Abu AL– Hassan AL- Shushtary Poetry
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The Al-Shishtary is considered one of the well-known Andalus poets. His poetry represents a flood of kind emotions, springs from the sincere sources of Divine Love, and this is what we felt in his life and his literary prestige. He was a poet who was familiar withthe art of his timeknowsthe oldand popularintellectual assets ofIslamicSciencesof Sharee'a. This wide culture, which he had, is available to him through his many travels between the coasts of Syria, Egypt and others ... to become Imam of the religion way known as(Al-Shishtariyah)resonatedin the hearts ofthe general publicespecially the poor people. This showshis smoothand influential styleand his humanitarian andsimple words which resonate in the hearts of his followers, therefo

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
اﻟﺳﯾﺎﺳﺔ اﻟﻧﻘدﯾﺔ ﻓﻲ ﺑﻐداد اواﺧر اﻟﻌﺻر اﻟﻌﺑﺎﺳﻲ "م ١٢٥٨– ١١٧٩/ھـ٦٥٦– ٥٧٥ "
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The research tackles the monetary policy of the Abassynian state in Baghdad – the center of the Abassynian caliphate in her last days. This age lasts for morethan eight decades . success – sively four caliphates ruled throuyhout these decades. First. ALNaser Ledeen Alah. AL- Daher Be Amer Alah, AL- mustanser Be-Alah then ALmustausem Be-Alah. This caliphate witnessed a sense of release from the boundage of the Salju guian supremqcy which resulted in an interest in coinage of money (Dinarsamd derhem) and engraving it usiny new forms and new weight that reflects the states monetary independence and national sovereignity being an essencial means for treating in the ex– change of trading between people. Caliphat e also made sure of prot

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
اﺛر اﻷزﻣﺔ اﻻﻗﺗﺻﺎدﯾﺔ اﻟﻌﺎﻟﻣﯾﺔ ﻓﻲ ﺳﯾﺎﺳﺔ اﻟوﻻﯾﺎت اﻟﻣﺗﺣدة اﻷﻣرﯾﻛﯾﺔ اﻟﺧﺎرﺟﯾﺔ ١٩٢٩-١٩٣٣
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I've dealt with marked (after the global economic crisis in the policy of the United States from 1929 to 1933) a set of facts and historical events that contributed to the shaping of American foreign policy during the economic crisis or Miaraf historic recession that hit the big capitalist world Thelatnaat the beginning of the last century, whereOur research included three main areas in which we tried to stabilize the political decision-making in the corridors of diplomacy, U.S. State Department has set off in this research study in three axes: the first included a knowledge of U.S. foreign policy with the countries of Central and South America in light of the global economic crisis 1929–1933. While the second axis included on an

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