Drama is one of the means of transmitting human experiences, as it presents within it the life ideas and visions of the spectator, who is subject to their influence on him, robbed of the will in front of its charm and various display arts, which invade him with its dimensions and affect his references, and this art form is based on stories revolving around personalities involved in events that have grown As a result of the struggle of two conflicting opponents, or two opposing forces or emotions generated as a result of a voluntary conflict, as this dramatic conflict represents the most important elements of those events, as it is embodied in an inevitable scene that emerges from other scenes, and this scene is sometimes subject to the expectations of the viewer who focuses all his efforts waiting for the moment of collision, Which, in turn, represents an Obligatory and binding scene that must be reached, and for this the researcher found it necessary to shed light on this topic because of its importance, so the research problem was represented in the following question: (What are the dramatic necessities that require the presence of an Obligatory Scene in the structure of the cinematic film?) As for the theoretical framework, it included two topics: the first: Obligatory Scene: Concept and Operation, and the second: the visual and sound foundations of the Obligatory scene in the narrative film. While the research procedures, the descriptive-analytical approach was taken, and an intentional sample that meets the research objectives, which included the king speech 2010 movie. The study concluded a number of results and conclusions.
The objective of this study is to explain the role of credit policies in agricultural development of Iraq during the period 1979-1989 which were represented by the policy of co-operative agricultural bank the organization that responsible to finance agricultural sector for various reasons. It has been shown that there was no clear credit policy existed during the period concerned due to the differences between loans from year. The loan growth rate was low in general comparing with objectives of the agricultural development plans, a low production rates comparing with loans paid, the growth rate of average number of trees in each donum and the growth rate of livestock number was also low.In conclusion there should be a clear plan for cred
... Show MoreIndicators of government debt is of extreme importanse in economic activity through knowledge of the economic impact of government debt, if the phenomenon is accepted or prepared to dangerous stage by stage, and there fore it can Through these indicators to measure the degree of indebtedness in relation to the economic activity of the Government on the one hand, the governments ability to repay the other hand.
Due to this it inferred that the degree of indebtedness in Iraq specificratio has exceed 60% during the period 1990 – 2002 ntejh lack of political and economic stability of the government, which led to the governments inability to repay the ma
... Show MoreThe Research aims to investigate into reality in terms of planning and scheduling management process for sake the implementation and maintenance of irrigation and drainage projects in the Republic of Iraq, with an indication of the most important obstacles that impede the planning and scheduling management process for these projects and ways of addressing them and minimizing their effects. For the purpose of achieving the goal of the research, a sci
... Show MoreThe 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
... Show MoreThe Organizational Transparency is regarded one of the effective means in the attempts of the restoration and working to prevent the corruption and reduce the negative managerial economic social and political effects.
Accordingly, this study aims at importance of performing an explorative analytical study in order to stand on the effect of the Organizational Transparency in the reduction of environment of Iraqi Organizations.
To achieve this study, three hypotheses were chosen; the first is the correlation relation and the second is the effect and the third is the differences, and statistical means represented by correlation coefficient "Spearman", "", "Mann- Whit
... Show MoreMT Abed, ALSG Irhayyim, TH Rija, International Journal of Psychosocial Rehabilitation, 2020 - Cited by 1
HR Ghanim, GA Abdulhassan, International Journal of Early Childhood Special Education, 2022
This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.
This study aims to test whether the institutions listed on the Iraq Stock Exchange have a significant correlation between the level of conservative accounting practice with the level of market share returns during the Coronavirus pandemic period as one of the policies to confront the economic repercussions of the Coronavirus pandemic. Furthermore, the sample included institutions listed on the Iraq Stock Exchange during the 2019 and 2020 years, i.e., the period before the Coronavirus pandemic and during the Coronavirus pandemic for the purpose of comparison. The market value to book value model was used, and the study found that conservative institutions had achieved the highest level of market share prices compared to non-conservat
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