The aim of the research is to determine the impact of evaluation of investment projects after the preparation of investment budgets taking into consideration within the investment budgets the concept of competitive strategy, as the harmony between the preparation of investment budgets and competitive strategy will contribute to the success of economic unity and achieve profits well and achieve a competitive advantage. Strategies for economic units because the most important factor to them is the costs produced and the progress of the research problem is focused on "Is it possible to include a strategy of competition, especially within the investment budget when prepared The study concluded that the investment plan prepared by the

                  In light of the corona pandemic, educational institutions have moved to learning and teaching via the Internet and e-learning ,and this is considered a turning  point in course of higher education in Iraq in particular and education in general, which generated a great challenge for educational institutions to achieve the highest possible levels in practices and processes to reach the highest quality of their outputs from graduate students to the labor market that auditing performance by adopting e-learning standards is one of the effective tools that help the management of educational institutions by providing information on the ex

Considering the science of speech in the light of its purposes is an accurate scientific study that looks at it from its reality in which it originated, and its topic that it dealt with and its goals that it sought, and it follows its main course in the directions of approving the belief and inferring it, and repelling the objections to it, and this study comes to show the realism of the science of speech in its emergence Its subject and method, since its launch was from the reality of the Islamic nation and based on its intellectual needs, so its presence was necessary in the life of the Islamic nation because of its role in facing the challenges faced by the Islamic faith, and the dangers it was exposed to as a result of the intellectu

International law has proven that it is an evolving and flexible law over the years, and despite that, this development takes a very long time, as the concept of peremptory norms took 83 years to crystallize and have concrete and impactful applications, and within this development another modern concept emerged, which is the obligations Erga Omnes in the Barcelona Traction case 1970. We have concluded that these two concepts fall under a broader concept, which is peremptory norms, and this concept represents the common supreme interests of the international community, and consists of rules that transcend all other rules in international law, and it is not permissible to derogate or deviate from them. On the other hand, it bears the oblig

This research deals with the formalities of the mortgage contract according to American law, We have given an overview of the provisions of this law related to the subject, We have also taken into consideration the role of American jurisprudence and the judiciary in finding legal solutions to the aforementioned formality, We have discussed the formality of mortgage in American law in two sections, In the first section we showed the formalism in immovable  mortgage, and the second section specified to studying the formalism in movable mortgage.

Embedded advertisement constitutes a special kind of communication. As it performs many important roles such as giving information, highlighting the value of the product, and urging the target consumer to buy it by influencing his/ her behavior using an attractive manner of mind and conscience. Both cinema and television are the most prominent and powerful advertising media that enjoy the interest of all audiences and capture most of the advertising spending. As advertisers have paid attention to the importance of indirectly incorporating their products into content that the audience loves and is keen to follow, since the actual impact lies in the inclusion of the product within content that the audience appeals to. Hence, this leads to

Theatrical costume constitutes a peculiarity in the theatrical performance because of its ability to communicate and communicate with the rest of the visual elements of the show in highlighting the intellectual and dramatic values. Fashion developments in theatrical performance, the second: the design elements of costumes and their characteristics, the third, which includes research procedures, and the fourth, in which the research results and conclusions were presented, including:

• The play (Happening on the Farm) is considered one of the plays with educational, educational and aesthetic goals, as it carried in its formats the features of simplicity and diversity of the visual formal connotations of the child.
• The c

Violence is a speech in TV drama an important stage in the course of this experience and history in general. This experience has reflected the creative and ideological components and provided models of series involving the diversity as well as the abundance of Maantj even used contemporary societies to consume this amount of violence, crime and influenced generations Emma affected throated and characters that were not affected are learning and consisted of the names and the faces and actions of their stars and stories carried by.
Researcher puts the problem purely under the following question:
What are the treatments for directorial scenes of violence in the serial TV drama?
Then the methodological framework contained aim of the

0

The current research dealt with the study and analysis of the documentary
program on RT satellite channel dealt with research in a problem identified
by the researcher in a major question, which is the methods of technical
processing of documentary programs in satellite channels? The goal of
identifying the channel's handling of its documentary programs.
The research is considered descriptive research in which the researcher
used the survey method, the content analysis method to analyze (12)
documentary programs, It was determined by the comprehensive inventory
method within the temporal field of research extending from 1/10/2019 to
29/12/2019.
The researcher has obtained several results, the most important