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 at benefiting from the technological development and the technical progress. This development necessitated that the educational process take advantage of this progress, and the development of special computer software, especially the design programs, made the two researchers think about how to benefit from these design programs in teaching students the skills of theatrical design.
The current search aims at:
Identifying the effect of 3Ds Max in developing the skill of theatrical decoration design among the students of the Department of Art Education "Third stage / Department of Art Education / Faculty of Fine Arts / University of Diyala for the academic year 2014-2015.
The researchers used the ex
... Show MoreResearch Summary The aim of the search for knowledge of the effect generative learning strategy in: 1 - Achievement of the second grade. 2 - Systemic thinking for the second grade students when studying the biology. The study sample increased (60) students distributed into two equal experimental and control groups. Prepare the test of 40 pieces of multiple choice type and prepare a test for systematic thinking according to three skills 1. Understand the relationships between the parts of the systemic form and complement the sentences given 2 - complement the relationships between parts of the systemic form 3. Building the systemic form. It was a search result 1- There is a difference of statistical significance (at level 0.05) between th
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The aim of the research is to identify the level of awareness and emotional experience among university students and to identify the effect of the educational program based on (Guttmann) model for developing awareness and emotional experience among university students by verifying the validity of the following zero hypotheses: 1) There are no statistically significant differences in the development of awareness and emotional experience among university students at the level of (0.05) between the mean scores of the experimental group in the pre and post-tests. 2) There are no statistically significant differences in the development of awareness and emotional experience among university students at the lev
... Show MoreThe 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.
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
... Show MoreThe 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
... Show MoreThis 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
... Show MoreContracting 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
... Show MoreThe 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
... Show MoreThe 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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