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 current study aims at specifying the required teaching skills to teach history in the intermediate stage according to the point of view of history teachers . The Study is applied in Iraq , Baghdad on the schools of the First and Second Rusaffa directory for the academic year of 2008– 2009 . The researcher prepared a tool of study as a questionnaire of 30 items with three options . They are distributed to six fields . The researcher checked the tool's validity by consulting experts in the field of history and educational an psychological sciences .and the factor of validity of the tool of study is derived through depending on initial test of samples of the society of research which is of 30 male and female teachers . The ratio of th
... Show MoreSubject of research is the tolerance and the social fairness in the islamic civilization forthe imams of Ahl al-Bayt (peace be upon them), one of the places value and wide in the dimensions of intellectual and practical, the principle of equality and tolerance with people is an integral part of ethics required in the social and economic relations, politics and all walks of life systems the general components of the Islamic civilization. Which witnessed in the proposals and applications imams of Ahl al-Bayt (peace be upon them) this impotance and reasons were behind my choice for this subject grabbed in my research: equality and religious tolerance with the people of disclosure, and reviewed the tolerance of the faithful Ali bin Abi Talib
... Show MoreThe research addresses a pattern of imagery which is regarded a Prominent feature of Abi Tamaam's Poetry (the image of implicit simile) which is based on the hidden signified and the signifier which can be deduced out of context . The investigation requires a study whose proof is based on imagery which is of three types: natural proof , human proof and Quran proof . After handling the realistic structures of this image, the researcher has shifted attention to its types and has dealt with the psychological domain , dividing it in two types: the sensory image and the mental image. The research is directed towards studying the implicit sentence regarding its styles of expression : declarative expression and composition expression . The
... Show MoreThis research seeks to give an objective, neutral and all-embracing examination of the prince ((Faker al Deen Almani)) as historical study , the prince regard as an important person for his active role in the Lebanese political system from 1590 till 1697. This research include three aspects , chapter 1 deals with historical inheritance of Lebanon before Amaaniya Amart and a rise of Amaanya Amart from (1516-1697). Chapter 2 devoted to the study of personality of Alamer Faker al Deen Al-Mani and his internal policy , Chapter 3 studies the foreign policy of the prince in Lebanon and his end , Finally in the conclusion , certain findings clearly summarized.
reader's mind, taking the real duals in its familiarity and hostility and the symbolic imagination as well. Most of the imaginative place comes with a symbolic dimension and the artist's characteristic ability appears so strongly in his descriptive narration; specially the (revolutionary) location such as AL QURNAWI's tea-shop where people had gathered and set out during the 1958 Revolution in its 1st part and kept this characteristic in the following 2nd and the 3rd parts; for it was- at that time- the meeting place of those independent cultured persons in which they discussed the political situation of the whole country. In his description, Al Ahmady wrote as if he was drawing by words in order to make the suspense for coming in those
... Show MoreThe current study aimed at identifying the orientations of the female students of Faculty of Education for women in Baghdad University toward the different teaching methodologies and the differences in variable factor with different major, teaching phase and the interaction between them. The study sample consisted of (147) female students on whom a questionnaire composed of (36) items were applied after verifying its objective and steadiness. The results indicated that the orientations of the female students of Faculty of Education for Girls in Baghdad University toward the teaching methodologies are positive however it was negative toward the questionnaire. The results indicated also that there is difference in the orientation toward th
... Show MoreConstruction project life-cycle processes must be managed in a more effective and predictable way to meet project stakeholder needs , However, there is increasing concern about whether know-how effectively improves understanding of underlying theories of project management processes for construction organizations and their project managers Project planning and scheduling are considered as key and challenging tools in controlling and monitoring project performance , but many worldwide construction projects appear to give insufficient attention to effective management and definition of project planning, including pre planning stages . Indeed, some planning issues indeed, some planning issues have been completely ove
... Show Moreمشكلة البحث
إن طرائق تدريس المواد الشرعية ما تزال تُدّرس بطرائق لا تتناسب مع ما توصل إليه البحث العلمي في الميدان التربوي في الوقت الحاضر ، وهذا مما سبب في وجود أزمة فكرية وعلمية في الأقسام التي تدرس المناهج الدينية .
على الرغم من الأهمية الكبيرة لمادة التلاوة ، إلا أن هناك مشكلة كثيرا ما يعاني منها مدرسو هذه المادة، وهي انصراف الطلبة عن حفظ النصوص القرآن
... Show Moreاجري هذا البحث للتعرف على "اثر استخدام طريقة الاكتشاف في تحصيل تلميذات الصف السادس الابتدائي وتنمية المهارات الاجتماعية لديهن في مادة التاريخ" ،واقتصرت عينة البحث الحالي على تلميذات الصف السادس الابتدائي في مدرسة زيد بن ثابت للبنات في مدينة الموصل حيث تكونت عينة البحث من (60)تلميذة تم توزيعهم بشكل متساو الى مجموعتين احداهما تجريبية تدرس باستخدام طريقة الاكتشاف وعددها (30) تلميذة في حين درست المجموع
... Show Moreالتعريف بالبحث
اهمية البحث والحاجة اليه :.
اللغة وظيفة اساسية الا وهي التواصل ولقد زدادت الحاجة في هذا العصر الى تعلم اللغات والاحاطة بها اكثر من اي وقت مضى يوصفها الاساس الذي يعتمد عليه في تعلم المواد الاخرى .
فاللغة اداة التفكير ونشر الثقافة في بلدان كثيرة مثل بلاد الاندلس التي اشرقت منها الحضارة في ا
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