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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
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
اﻷﻟﻔﺎظ واﻟﻤﺼﻄﻠﺤﺎت اﻷﺳﺎﺳﯿﺔ ﻟﻠﻘﺎﻧﻮن اﻟﺪوﻟﻲ اﻟﺨﺎص ّﻓﻲ إﺳﺘﻌﻤﺎل اﻟﻘﺮآن اﻟﻜﺮﯾﻢ ـ دراﺳﺔ دﻻﻟﯿﺔ ﺗﺄﺻﯿﻠﯿﺔ
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The research consists of a preface followed by an Introduction which includes the private International Law, its sources, in addition to four sections and a conclusion.Finally, the research concludes with a list of the sources used and also a list of terms and words in English or Latin Language. The four sections of the researchare: Sectionone: Nationality terms group . Sectiontwo: group of terms of Domicil(home country) and status of foreigners (Aliens)
Sectionthree: group of terms of the conflict ofLaws, conflict of the International JudicialJurisdiction,and, Enforcing ForeignJudgments.
Sectionfour: The semantic phenomena which came in the basic terms and words of the private International Law.

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
اﻟﻘدرة اﻟﺗﻧﺑؤﯾﺔ ﻟﻌواﻣل اﻟﺑﯾﺋﺔ اﻟﻣدرﺳﯾﺔ ﻓﻲ اﻟﻣﯾل ﻟﻠﺳﻠوك اﻟﻌدواﻧﻲ ﻟدى طﻠﺑﺔ اﻟﻣرﺣﻠﺔ اﻷﺳﺎﺳﯾﺔ اﻟﻌﻠﯾﺎ
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Predictability of School Environment in the tendency to aggressive behavior among high primary school students. This study aimed at exploring the Family and school environment predictability of the tendency to aggressive behavior among high primary school students in Irbid Second Directorate of Education. The study sample consisted of 784 male and female students in the high-primary schools of Irbid Second Directorate of Education, chosen as on random cluster sampling method. Three aspects of school environment had the predictability of the tendency to aggressive behavior. The academic orientation of students explained 9.9% of the total variation in the dependant variable while the relationships between peers explained 1.6% and the teach

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
ﺗﺄﺛﯾر إﺿﺎﻓﺔ اﻟﺑروﺗﯾن اﻟﻧﺑﺎﺗﻲ اﻟﻣﺻﻧﻊ ﻓﻲ اﻟﺻﻔﺎت اﻟﻧوﻋﯾﺔ واﻟﺣﺳﯾﺔ ﻟﻣﻧﺗوج ﻓطﺎﺋر ﻟﺣم اﻟﻌﺟل اﻟﻣﻔروم
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The aim of this investigation was to prepare pies stuffed with ground veal as different level of Textured Soy Protein (TSP) that wetted, minced and replaced at (0, 15, 20, 25 and 30%). The effect of partial substitution for veal with TSP quality, sensory characteristics such as color and homogenizing of the stuffing, taste, flavor, juiciness and overall acceptability was evaluated by taste panel. The obtained results showed that product prepared with replaced 15 and 20% were acceptable by panel taste without significant differences compared to control. The values of taste panel score dropped as the rate partial replacement increased a level of TSP 25 and 30% as compared to control. It can be concluded the possibility of using manufacture

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
اﺛﺮ طﺮﯾﻘﺔ ﺣﻞ اﻟﻤﺸﻜﻼت ﻓﻲ ﺗﺤﺼﯿﻞ ﻗﻮاﻋﺪ اﻟﻠﻐﺔ اﻟﻜﺮدﯾﺔ ﻟﺪى طﺎﻟﺒﺎت اﻟﺼﻒ اﻟﺮاﺑﻊ اﻟﻌﻠﻤﻲ
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This research aims at identifying the effect of problem solving strategy on the achievement of Kurdish language grammer of femal students at the fourth preperatory school. To achieve the study aims , the researcher has chosen intentionally this sample to apply the experiement . The study sample cosists 0f (58) female students distributed randomly on two groups. The experiemental group is taught according to problem- solving strategy and it is (29) female students, while the control group which is also (29) individuals is taught according to the traditional way of teaching . The two groups have been matched statistically in term of age , the academic achievement for the father and mother , intelligence, and the linguistic ability. The exp

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Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
Developing the Skill of Friendship for Kindergarten Children in the Light of Bandura's Theory Social Learning: Ministry of Education / Baghdad Directorate of Education, Al/Rusafa
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The current research aims to identify the effect of the program to develop the skill of friendship among kindergarten children, as well as the scope of the impact of the program on the sample. To achieve the objectives of the research, the researcher hypothesizes there is no significant difference between the average scores of the sample members on the friendship skill scale for the dimensional scale according to the experimental and control group. The research sample consisted of (60) girl and boy with age ranges (4-6) who were randomly selected from the Kindergarten Unity at Baghdad city/ Rusafa 1. The children were distributed into an experimental and control group, each group consists of (30) girl and boy. The two groups were chosen

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The impact of managing employees' performance in building intellectual capital Analytical study of the views of a sample of heads of scientific departments At the University of Kirkuk
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The research aims to identify the impact of managing performance's employees in building intellectual capital, Because employing the practice of managing the performance of employees may acquire familiar skills to improve their performance and reflect on the construction of intellectual capital in the surveyed area, Especially that the independent dimension represented by the management of the performance of employees is one of the important topics that has received attention in the world of management in general and human resource management in particular.  While the adopted dimension was represented by Intellectual capital in the important practice of human resource management in the increasing of  their knowledge, to

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Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of applying lean construction tools to improving the results of the earned value management model: Applied research in Al-Rasheed General Company for Construction Contracting
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Contracting companies play a prominent role today in economic activity, due to their contribution to the implementation of major construction projects which together constitute the infrastructure of society. Most construction projects also suffer from exceeding the time and cost specified and planned for the completion of the project, and this comes for several reasons, including the work environment, country conditions, The method of managing project costs and the techniques used in its implementation Accordingly, the concepts of lean construction came, which help in addressing the causes of waste, both in time and cost, in addition to the fact that project management needs techniques that are useful in controlling the control and manag

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Publication Date
Sat Dec 31 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
CONTROL OF INFECTIOUS DISEASES IN FARM ANIMALS IN IRAQ: CONTROL OF INFECTIOUS DISEASES IN FARM ANIMALS IN IRAQ
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ABSTRACT

              Agricultural production, food security and safety, public health animal welfare, access to markets and alleviation of rural poverty have been achieved by controlling on veterinary services to prevent animal disease. World organization for animal health guidelines focus on controlling of animal disease which depends on good governance and veterinary services quality. The aim of veterinary services is controlling and preventing animal disease some of other aspects; it's responsibility of early detection, rapid response to outbreaks of emerging or re-emerging animal disease, optimizing quality and effectiveness of disease

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Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Proposed Strategy According to the Realistic Mathematics Theory on the Achievement and Mathematical Interrelation of third Intermediate Students
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Abstract

The current research aims to identify the effect of the proposed strategy in accordance with realistic mathematics on the achievement and mathematical Interrelation of third Intermediate students. Two samples were tested from the middle third grade in a school affiliated with the General Directorate of Baghdad- Rusafa, the first for the academic year (2022-2021). The experimental group is (30) students taught according to the proposed strategy, and the control group is (30) students based on the traditional method. To achieve the research objective, the researchers developed a test for achievement consisting of (30) items and a test of sports interconnection composed of (20) items. The results of the stu

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Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
The effect of Dunn Dunn model on students’ achievement in Geography course
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The study seeks to investigate the effect of Dunn Dunn learning style model on students’ achievement. Besides, the way of developing students’ deductive thinking by testing the null hypothesis: there is no significant difference between experimental group who takes Dunn Dunn model as style in studying geography and control group that follows a traditional method in studying geography at the level of (0,05). Additionally, there is no significant difference between experimental group who takes Dunn Dunn model as style in studying geography and control group that follows a traditional method in studying geography at the level of (0,05) on testing developing deductive thinking skills. The researcher adopted a quasi-experimental posttest

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