The researcher concluded that it consists of several types of structures, where the intellectual structure related to the choice of the idea, its treatment, its effect, the choice of the topic, the way ideas are addressed and presented in the film, and then the dramatic structure of the film's characters, the formulation of its events, its dramatic composition, its temporal arrangement, the identification of the parties to the conflict and their management, then these are formulated. Visions and ideas through the visual and audio signal systems, which work to highlight the stylistic features in the character of the film director.

When a person found himself in a life he did not understand، he tried to create in his imagination powers and gods that tried to protect him from his ignorance of that world، and when he was reassured internally through those fantasy creatures when he made them the greatest protector and the source of his existence and his being، he began to weave myths and myths until he created his reality that he did not have. Any hint، and when we go back to the mechanism of embodying those myths، myths and fantasias in which he lived، we will find that the first building blocks were written on the walls of the caves in which he lived during that period. And when his thought developed and thus his expressive means developed، he began to embody

 The financial statements   must accurately, clearly and fairly present the financial situation and financial statements should be reliable as well. Pursuant to Board Decision No. (74)  2020, CBI obliges banks, according to the Banking Law No. (94) for the year 2004, Article (33) paragraph 2  concerning real estate owned from previous years and expropriated as a result debt settlement , to apply a real estate liquidation provision  at  a  rate of 20% for each property expropriated and at a rate of 100% for each year of delay up to (5) years  .also from  the significance of the issue of  real estates that become a property of   banks as a result of debt settlement and the pr

The current research focuses on a major problem: the weak role of disclosing corporate information in the application of laws, regulations and instructions related to the application of corporate governance principles weakens the ability to protect the rights of shareholders and investors in companies listed on the Iraqi Stock Exchange and the study aims to study and analyze the role of disclosure and transparency in achieving the necessary protection to ensure the rights of shareholders. The study was applied to a sample of (42) analysis samples representing (84%) of the total questionnaires distributed to investors and shareholders in all listed companies in the Iraqi Stock Exchange. The results confirm the shareholder's right to obtai

The condition of Islam and Muslims and what their political, social, cultural and educational status, and even religious and faith status, has led to whoever feels his belonging to this great religion and that middle nation, to try as much as he can to fix what has been corrupted as much as he can, and perhaps in diagnosing illness and illness as It was said half the way to treatment, and from this standpoint I liked to occupy thought, work consideration and harness part of the youth’s life in order to reach what contributes to reforming the situation and the safety of generations, and this is only in seeking knowledge and learning it by following the guidance of the Messenger (r) and his companions ( y) Therefore, the subject of my re

        Throughput accounting is concerned with a throughput measurement process to determine the efficiency of the company, to know the problems and obstacles it suffers from, to determine their causes and ways to address them.The research problem is represented by the following question: does the application of a throughput accounting lead to maximizing the company's profits? The aim of the research is to demonstrate the importance of throughput accounting, which is one of the tools of management accounting in providing an efficient information system that provides the company’s management with the information it needs to improve its production processes, increase a throughput, and thus maxi

Purpose: To use the balanced measurement approach as a strategic link for increasing the effectiveness of strategic planning in the direction of achieving satisfaction rates at Bisha University in Saudi Arabia

Design / methodology / approach –The questionnaire survey was used to collect the data of the study from the faculty members at University of Bisha.

Findings –Prove the assumption that the use of the balanced measurement approach - as a strategic planning tool - leads to maximize the satisfaction rates among faculty members at the University of Bisha.

Research limitations/implications-  adopt effective strategic planning in order to achieve

   The aim of the research is to measure the efficiency of the companies in the industrial sector listed in the Iraqi Stock Exchange , by directing these companies to their resources (inputs) towards achieving the greatest possible returns (outputs) or reduce those resources while maintaining the level of returns to achieve the efficiency of these companies, therefore, in order to achieve the objectives of the research, it was used (Demerjian.et.al) model to measure the efficiency of companies and the factors influencing them. The researchers had got a number of conclusions , in which the most important of them is that 66.6% of the companies in the research sample do no

Investment in Human is one of the best and most important investments as it is renewed and developed resource over time in comparison with depleted material resources. Human resources is considered the part of the population that could be employed economically to contribute in increasing production energies as it is the support pillar of the society and have great energies that construct the society and raise of nations as well as he is distinguished with characteristics of ambitions to freedom.

Iraq is one of the countries that has large number of population in age of work and production and reduce in age dependent classes (children and old people).This dynamic in population led to step

The researcher attempts to diagnose the level of the effect  of strategic thinking skills (intuition, meditation, creativity) of the managers in the Ministry of Health in Iraq and some of its institutions in the formulation of human resources management: (selection, training, incentivence , performance appraisal (Recognizing the importance of the subjects studied, and because of the importance of the expected results of th