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 research aims to identify the effect of Baska style on students’ achievement and the creative thinking in material rhetoric and the application of students for fifth grade literary. To achieve the study objectives, the researcher has designed an achievement test to measure group of students in the fifth grade literary in material application. The researcher chose a sample of 40 female students from Khansa School for Girls in Baghdad for the academic year (2014 - 2015), he applied the test on an exploratory sample consisted of 30 female students from the research community. The study resulted in being no statistically significant difference at the level of significance (0.05) between the mean scores of the experimental group
... Show MoreThe research aims to know the impact of using the strategy (think-tac-toe) in the achievement of Biology subject for female students of fourth grade scientific branch. The research sample consisted of 70female students the of fourth Grade scientific Branch . The students were divide randomly, equally to two groups, experimental and control group. the two groups are equaled in the variable ( intelligence, age, previous information, former achievement of biology subject ) and the strategy applied over the entire semester. built an achievement test and it has been the expense of validity, and the reliability and The psychometric properties, and the data were analyzed statistically by recourse to Statistical package SPSS, the results showed
... Show MoreThe current paper aims at knowing the effect of Exemplar of Wettli On Acquiring Grammatical Concepts Among Basic 7th Class Female Students in Kurdish Language Grammar.
The current paper is confined to a sample of Basic 7th Class Female Students- Khaniqin –belonged Morning schools for the academic year 2014-2015 . The sample amounted 50 female students distributed on two sections ( A,B) . Section A represented experimental group ( 24) female students studied according to the exemplar of ( Wettli) and (B) represented control group (26) female students who have studied with traditional method. The researcher has qualified between these two groups b
... Show MoreThe Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements. According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives. This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks. The research
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يعد التقطيع الصوري من الاهداف الرئيسة والضرورية في المعالجات الصورية للصور الرقمية، فهو يسعى الى تجزئة الصور المدروسة الى مناطق متعددة اكثر نفعاً تلخص فيها المناطق ذات الافادة لصور الاقمار الصناعية، وهي صور متعددة الاطياف ومجهزة من الاقمار الصناعية باستخدام مبدأ الاستشعار عن بعد والذي اصبح من المفاهيم المهمة التي تُعتمد تطبيقاته في اغلب ضروريات الحياة اليومية، وخاصة بعد التطورات المتسارعة التي شهد
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Researches in the field of evaluation of industrial products emotionally are internationally new and non-existing in the Arabic speaking countries, which is considered the crux of the problem in the current research, in addition to the need of the designers and design students to know how to measure the emotional responses for the industrial product in order to get benefit from them in their designs. The research objective is to get a tool that uses emojis in measuring the emotional responses for the products. The researcher designed an emotional verbal wheel and emojis wheel. The sample of the research consisted of (7) chairs different in design and use, and the respondents were (89) students. The most important results are:
1- Desi
اعفاء عقود تراخيص الملكية الصناعية من الحظر وفقا للقانون الامريكي و الاوربي
Abstract:
Most of the studies on this subject, small industrial projects, by researchers and scholars in the economic field show the great and increasing importance of doing this kind of projects, the extent of which can be determined by the contribution of these projects to indicators and macroeconomic and sectorial variables. So this research aims to show the extent of the economic contribution of projects in selected international experiences and in the Iraqi economy. As international experiences have provided the opportunity for the progress and growth of small projects in their economies, which led to an increase in the contribution of these projects in the recruitment of economically active manpower, in added
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The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.
Were the result of research the existence of
... Show MoreIraq has seen many changes at the social, economic and political levels. This led to cause many shifts in the structure of its society and imposed great challenges reflected in the behavior and awareness of that society in general and youth in particular.
Those changes made the Iraqi society undergoing the transformation of value and culture aspects formed a political awareness that caused cultural and political diversity within the family and society. A greater openness to the outside world caused by the communication revolution, as the world has witnessed during the past two decades, has helped in making that change. Iraq had its share of media and political openness, which were included after the US occupation in 2003. As a re
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