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.
اعفاء عقود تراخيص الملكية الصناعية من الحظر وفقا للقانون الامريكي و الاوربي
The capital in the bank is the important element in establishing it, because it maintains the banking sector in the event of exposure to losses or risks In addition to contributing to the provision of liquidity And protection of depositors' money from potential and unexpected losses. There is also a relationship between the prices of shares and the indicators of the durability of the capital owned, considering that the shares are the components of the bank capital The study limited the indicators of capital to assets and capital to deposits, capital to loans and financial investments Where the most important conclusions are the damage to the detriment of shareholders in contrast to the depositors in the case of increasing the propo
... Show MoreBegan the process of re-engineering processes in the private sector as a way to assist organizations in re-thinking how to run the business in order to improve production processes and reduce operational cost, to get to compete on a global level. That was a major restructuring by further evolution in the use of technology to support innovative operations.
Entered the technology in all areas of life and different regulations, This led to use as a change in all aspects The companies achieved success and progress today through the use of resources so as to ensure the wishes of the customers and their needs, and the requirements of the market primarily, Which is reflected on the basis of building strate
... Show MoreVictorian age is known as a time of perpetual change. It is a time of new industrialization, increased urbanization and new technology. Therefore, one of the strongest undercurrents of this is the position of women. Woman at that time was viewed as “an angel in the house” especially this who belongs to the upper-middle class. She is described in such term because she spends much time in her domestic domain. Therefore, she should be passive, obedient and dependent. Despite the Victorian society contains several classes; women are defined under two labels: the angel and the demon or the whore. The angel woman can be any woman from the lower middle class to the aristocracy, while the whore refers to any working class woman. The differen
... Show MoreThe city of Baghdad have several large Meanders river the most important and distinctive meander is Jadiriyah meander. the nature and direction of creep river Tigris River in Baghdad Was to determine over the last century by matching maps of ancient and modern, note the increased inflections intensity and slowly in the first half of the last century because of the impact of repeated high discharge and get the process of erosion in the concave side and the process of sedimentation in the convex side . After the middle of the last century high discharges decrease due to the construction of dams and reservoirs and hence the lower activity of the river and stopped the river and meandering process confined within the borders of the river
... Show MoreThis study aimed to identify the levels of management training in academic leaders in Jordanian universities in the north of the region and their point of view, and that by answering the following questions: 1. What levels of management training estimated by academic leaders in Jordanian universities in the territory of the North?
arithmetical averages of estimates leaders academics in the territory north of the levels of management training is due to the variables of sex, job title, and the university, the type of university, academic rank, experience, and the number of courses administrative related training , and the state that got them on the last qualification? 3. What are the obstacles faced by academic leaders in the train
Talking about Turkey joining the European Union does not mean a few conditions implemented by Turkey Vtostagib Europe torequest or do not respond, it is a further and much deeper than that, The issue is of historic proportions, cultural, and political develop a European identity itself to the test, and determine the future of the continent and the entire region for generations to come, and has repercussions economic, social and cultural scene to lend further complexity, some of what is important and beneficial to both parties, some of which deepens the fears of both. Here we can point out the fear of invasion of Islam to Europe, which is a real fear belong to the type of phobia disease produced by the categories of right-wing Christian a
... Show MoreThe principle of total quality not the result of the modern era, but has its roots entrenched in the foot, the king announced the Babylonian (Hammurabi) before five thousand years: The person who builds a house fall to the occupants, Fiktlhm; the sentence penalty, from here, established Babylonian civilization oldest concerns quality and perfection in the work, although the roots of quality stretch in the ancient Pharaonic civilization represented by the pyramids and temples, and in the Chinese civilization in the Great Wall of China. The concept of quality is present in all the teachings of Islam Bamadaminh all, which represents the value of an Islamic urged the Qur'an to the total quality in all the work which is supposed to be perform
... Show MoreThe Prophit had blamed the monopolies, and dispraise the monopoly, dismised it and warned the monopolies that they will face very severe pain. The Prophit had built the right foundation for the trade . He had made the chance of monopoly very few . Inspite of finding some monopolies in his time,he didn’t make price tag. The Rightly guided caliphs didn’t pricing the food-stuff. Umar b. Al-Khatab used many ways to encourage the enterance of the foods- stuff to the markets by the tradesmen of wholesale. The people were sailing directly from them . the tradesmen of wholesale were in competition, so they reduced the prices . but he forbid the monopoly and stopped against it by the scientific ways. Inspite of the suvering of the people in t
... Show MoreIn the present study, the growth and total lipid contents of two oleaginous fungal isolates Aspergillus terreus, Aspergillus fumigatus were compared in different nitrogen and organic carbon sources. Artificially the fungi were cultured on media consisting of various mono- or di- or polysaccharides and peptone or yeast extract as elementary sources for carbon and nitrogen, respectively. Media containing sucrose /yeast extract or glucose/ yeast extract were the most effective for lipid production from fungal, during two weeks incubation period, the highest biomass of dry weight was (19.6 , 18.8) g / L , (25.8 , 30.5) g /L and lipid yield (1, 0.97 )g/L, (0.65, 0.65) g/ L for two isolates Aspergillus terreus
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