The quote of a Canadian communication scientist (Marshall McLuhan) (“The world has become an electronic village”) has become an archaic information compared to the great and rapid development of communication in the last two decades of the 20th century and what will happen later in the 21st century, to the extent that the world is called, thanks to the internet, a “Small screen” and this fact is a sign of the great progress that has been made in this field. As for the other statement of the Canadian communication scientist mentioned before “the medium itself, is the message”, it has been renewed and developed in its meaning and it’s purpose. Each new technical development in the means of communication necessarily means a me

The love of the world and its lusts are the head of sins and the corruptors of religion, and the one who loves and loves them who prefers them over the hereafter is one of the most pitiful of creation, and the least intelligent of them, as he prefers imagination over reality, sleep over wakefulness, fleeting shadow over eternal bliss and the mortal abode over the eternal abode, and he sold the life of eternity for the most luxurious life. In life, it is dreams and sleep or as a fleeting shadow, and as it was said: The intelligent person is not deceived.
The reason for choosing this topic is due to two things:
The first: When I contemplated the reasons for the differences and conflicts that afflicted our wounded and occupied country

The research dealt with the study of the element of time in the cinematic language and the role it plays in creating the aesthetic meanings in the documentary film by means of the various structural constructions with which time is constructed. The research included the introduction and the problem of research, which was represented by the following question: (Did the documentary film adopt the values of time formats in the fiction film or it created for itself special linguistic formulations and models which achieve the aesthetic concept?). It also included the importance of research, the need for it and its goal in addition to clarifying the limits of research.The theoretical framework included three sections the first of which is the

The purpose of this study is to explore whether the adoption of Beyond Budgeting (BB) as a management accounting practice (MAP) contributes to developing intellectual capital (IC) and creating value in Iraqi companies. This requires an understanding of the views of the Iraqi managers about the nature of the information provided by this practice, which may be used to determine whether this information is relevant in the management of IC in the context of Iraq. This research aims also to explore the challenges of the adoption of the BB in planning and controlling IC in Iraq. The study adopts a qualitative approach and an interpretive paradigm. It also adopts a semi-structured interview method of collecting data from executive managers

Praise be to God, prayer and peace be upon the Messenger of Allah and after :
For the Holy Qur’an is the constitution of this nation, and it has included everything that the nation needs, and it has appropriate solutions for all the problems it faces, and for a long time the nation has its vision for the future, waiting for a leader who carries the concerns of this nation and proceeds towards progress and progress, so that it rises to the glory and glory. He brings it out from what it is today, from its deterioration in all levels.
The world has witnessed in recent decades the development of programs and curricula, and books have been prepared showing how to prepare leaders and their industry, and what programs they should adopt

ABSTRACT

            The aim of the research is to identify the impact of the areas of organizational change in strategic marketing planning in cement factories operating within the city of Al-Khums, and this effect was measured using a questionnaire consisting of 28 phrases, and it was relied on the descriptive approach that suits the nature of the subject of the research, while the research community consists of heads And members of the board of directors, authorized managers, unit managers and heads of departments in the factories under study, which numbered 55 respondents, during the month of September of the year 2021, and a sample of the compreh

Urban Development refers to many topics such as: increased population density, city size, and individual’s production, distribution of technology and the growth of commercial, industrial and service professions. Such development is linked to the coordination of social and cultural trends in order to achieve social progress and economical prosperity. Knowledge as a topic now is known as intellectual capital wich led to upgrae the concept of urban development to be extended into many fields of knowledge, for example, cultural, social and human development to move the level of community culture into a new better standard.

The research adopted the urban transformation based on knowledge as an important factor in gr

abstract:

The aim of this study is to clarify the relationship between the concept of  inconsistency and the measurement of the inverse relationship of overlap and contrast. The study will address the following points:

1. Explaining the true nature of inconsistency and contrast, as understanding their relationship is essential for determining them.
2. Examining the view of the scholars regarding their significance as approaches to understanding the relationship.

• Identifying the relationship between inconsistency and contrast in terms of overlap and contrast.