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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
Fri Mar 15 2019
Journal Name
Journal Of The College Of Education For Women
The Impact of Anticyclones Merge on the Temperature in the stations of Mosul, Baghdad and Basra for the Period (2005-2015)
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           The Anticyclone Merge affects Iraq’s climate clearly through its impact on the different climatic elements. where it appears while they pass through special and distinctive weather . and most of this affection appears in temperatures, Therefore, this research study the relationship between the repetition and the survival period of the Anticyclone Merge and temperature average by using coefficient correlation (Pearson) that shows there’s strong inverse relationship between the integration of Anticyclones and temperatures average.                        &nbs

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of recent trends of the Central Bank of Iraq in activating bank credit for the private commercial banking sector
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Abstract:

                 Central banks seek to control and supervise credit and follow it up effectively due to the high credit risks surrounding it that may lead to damage to banks, and may even lead to damage to the reputation and confidence of the banking system as a whole.

The main role of supervisory control is to control credit by controlling it from excessive expansion during periods of economic inflation or its revitalization and improvement and expansion of credit transactions in cases of economic recession, or when central banks desire to support the national economy or support a sector of various

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Integrated Framework for technologies to reduce costs and reengineering processes to develop strategies companyes An Empirical Study In some companies affiliated to the Ministry of Oil
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Began 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

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The effects of recently political transformations in changing democratic doing values in Iraq (( Theoretical – analytical vision between the reality and challenges ))
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Iraq has confronted a huge political transformations after 2003 which resembled and presented rapid changes from totalitarian regime into democracy's system , this phenomenon has become a feature embodied in a new political system, specifically is being a price for previous deprivation and despotism .So that, the nature of political work has been changed as a result of practicing new democratic values ,but the real challenges appeared by depending on the conformity and political compromise in dealing with all of crises and problems in the political life .
The future of political work in this nascent democracy could be prepared according to fulfillment an active doings values stretched on national unity and forgiveness from one side ,t

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Publication Date
Sun Oct 02 2016
Journal Name
Journal Of Educational And Psychological Researches
اثر استراتيجية تنال القمر في مهارات ما وراء المعرفة في مادة علم الاحياء لدى طالبات الصف الرابع العلمي
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وللتحقق  من هدف البحث  صيغت الفرضية الصفرية الاتية:

  • لا توجد فروق ذات دلالة احصائية عند مستوى (0.05 ) بين متوسط درجات طالبات المجموعة التجريبية التي درست وفقا لاستراتيجية (تنال القمر ) ومتوسط درجات طالبات المجموعة الضابطة التي درست على وفق الطريقة الاعتيادية في مقياس مهارات ما وراء المعرفة .

ولأجل التحقق من صحة هذه الفرضية اجرت الباحثة  تجربة استغرقت الفصل الدراسي

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of the volume of Capital heldin stock prices: An analytical study in a sample of Iraqi banks listed in the Iraqi Stock Exchange
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 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

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Female Characters In The Pre-Raphaelite Novel: M.E. Braddon’s Lady Audley’s Secret (An Extracted Research of Master Degree Letter)
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Victorian 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

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
ﻣﺴﺘﻮﯾﺎت اﻟﺘﺪرﯾﺐ اﻹداري ﻟﺪى اﻟﻘﺎدة اﻷﻛﺎدﯾﻤﯿﯿﻦ ﻓﻲ اﻟﺠﺎﻣﻌﺎتاﻟﺮﺳﻤﯿﺔﻓﻲ إﻗﻠﯿﻢ اﻟﺸﻤﺎل ﻣﻦ وﺟﮭﺔ ﻧﻈﺮھﻢ
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This 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

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
دور ﺣزب اﻟﻌداﻟﺔ واﻟﺗﻧﻣﯾﺔ اﻟﺗرﻛﻲ ﻓﻲ اﻟﺻراع اﻻﯾدﯾﻠوﺟﻲ ﻷﻧﺿﻣﺎم ﺗرﻛﯾﺎ اﻟﻰ اﻻﺗﺣﺎد اﻻورﺑﻲ
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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

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
(اﻟﺟودة اﻟﺷﺎﻣﻠﺔ ﻓﻲ اﻟﺗﻌﻠﯾم ﻣﻔﮭوﻣﮭﺎ ، ﻣراﺣﻠﮭﺎ ، روادھﺎ ، ﻣﺣﺎورھﺎ (ﺑﺣث ﻣﺳﺗل ﻣن اطروﺣﺔ دﻛﺗوراه
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The 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

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