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 research aims to build an educational program - learning, according to the concepts of renewable energy and nanotechnology And knowledge of its impact on the technological enlightenment when the third phase students in the Department of Chemistry, and to verify the goal and put the researcher null hypothesis the following: No Statistically significant difference at the level (0.05) between the average scores of the experimental group students who are studying material nanotechnology and renewable energy program Altalima- learning and the average score for the control group of students who are studying the same article the usual way in technological enlightenment. The search was limited to the third row in the Department of Chemistry,
... Show MoreManagement Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the t
... Show Moreتم في هذه الدراسة أعادة التخطيط لتوزيع الهيئات الرقابية على االدارات الخاضعة لتدقيقها لدائرة تدقيق نشاط التمويل والتوزيع في ديوان الرقـابة المالية االتحادي ، وتم بناء أنموذج التخصيص العـام اعتمادا"على لسنة أنجاز أعمال الهيئات الرقابية لالدارات الخاضعة (2016 (أوقـات,حيث أنـه تـم بنـاء أنموذج ريـاضي لتدقيقهاللمجموعة االولى لهيئات هـذه الدائرة وذلك للحصول علىالتخصيص األمثل للهيئات الـرقـابية على االدارات وي
... Show MoreAn advertisement is a human activity as old as human societies. As it was practiced by each society in accordance with the circumstances of the times and the means of communication available. The evolution of advertisement in the modern era reflected many factors to become an essential part of the lives of individuals in the world. Interesting in television advertising has increased in particular because it is the first and most influential mass media in the minds of people.
Advertisements play a big role in our lives as individuals. As advertisements surround us where we have been found; and bring us many benefits; as well as their contribution to accelerate the process of economic development a
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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 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 MoreThe 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
... 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 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 Morereader'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
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