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.
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
... 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.
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
... 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 MorePredictability 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 intensification of competition among all companies and at different levels has become necessary for every company need to continue to improve its performance in order to be able to face the competition and stay in the market. To achieve this, we must rely on the company's accounting information more accurate and appropriate and provided in a timely manner, for the purpose of use in planning and decision making.
So there must be information systems that help the administration to continuous development and improvement of the performance of companies in general, and this is what you need Jordanian companies, especially after the accession of Jordan to the field
... Show Moreهدفت الدراسة الحالية إلى ( معرفة اثر استراتيجية مقترحة وفقا لنظرية الرياضيات الواقعية في التحصيل والترابط الرياضي لدى طالبات الصف الثالث المتوسط)، تم اختيار مجموعتين من صف الثالث المتوسط في مدرسة تابعة للمديرية العامة لتربية بغداد- الرصافة الاولى للعام الدراسي(2022-2021) تمثل المجموعة التجريبية والتي تدرس على وفق الاستراتيجية المقترحة وبلغ عدد طالباتها(30)، والمجموعة الضابطة التي تدرس بالطريقة الاعتيادية وبلغ
... Show MoreThe current research aims to reveal the impact of the strategy of cooperative integration of fragmented information in the acquisition of physical concepts and science processes among fourth scientific students through the null hypotheses:
1- There is no statistically significant difference at the level of significance (0.05) between the average grades of female students of the experimental group studying physics according to the strategy of cooperative integration of fragmented information and those who follow the traditional method in the test of acquiring physical concepts.
2-There is no statistically significant difference at the level of indication (0.05) between the average grades of female students of the experimen
... Show Moreهدف البحث الى اعداد بيئة تعليمية افتراضية بالميتافيرس باستخدام تطبيق HomeCourt.والتعرف على اثر بيئة افتراضية بالميتافيرس باستخدام تطبيق HomeCourt في تعلم بعض المهارات الاساسية بكرة السلة للطالبات. استخدمت الباحثة المنهج التجريبي بالمجموعتين المتكافئتين بالاختبار القبلي والبعدي, " لأنه يعد أكثر الوسائل كفاية في الوصول إلى معرفة موثوق بها .واعتمدت الباحثة تصميم مجموعتين متساويتين مستقلتين (تجريبية وضابطة ) . اما مجت
... Show MoreThe 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
... Show More