The study aimed to examine the impact of audit committee characteristics on the practices of intellectual capital disclosure in the annual reports of Bank and Insurance companies listed on Palestine Exchange, through performing content analysis of the annual reports for the study sample which totaled thirteen companies, including six banks and seven insurance companies. To achieve the study objectives, the study employed a content analysis approach in order to analyze the content of the intellectual capital disclosure practice, in addition, the study used cross-sectional with longitudinal data for time series for a period of time between 2014-2019. The empirical results indicated that financial expertise and the number of meeting

This research aims to analyze the intellectual and civilizational regression that afflicted Iraqi and Arab society due to political and religious tyranny and internal conflicts, which was reflected in the deterioration of human rights values and the absence of equality and justice in dealing with the other religiously, which affected the reluctance of members of religious groups to interact with their national societies and then migrate to Outside, which contributed to a double loss, in terms of the loss of these societies by productive and effective national competencies, and in terms of distorting the image of Islam. The research stressed that the first treatments of this phenomenon are the consolidation of the values of citize

Background: osteoporosis is characterized by a reduction in bone mineral density, skeletal microstructure breakdown, increased bone fragility, and fracture susceptibility. Osteopenia is the preceding step to osteoporosis because it causes a decrease in bone mass, osteoporosis reduces a person's quality of life. Periostin (encoded by Postn), its name is derived from the fact that it was first detected in periosteal osteocytes and osteoblasts. Periostin deficiency has been linked to osteoporosis and weak bones. Study objectives: The purpose of this study was to determine periostin levels in serum of Iraqi patients with osteoporosis and osteopenia, and it is also possible to consider periostin as a diagnostic factor to follow the progression o

Introduction: The association between acute stroke and
renal function is well known. The aim of this study is to
know which group of patients with acute stroke is more
likely to have undiagnosed Chronic Kidney Disease and
which risk factors are more likely to be associated with.
Methods:We studied 77 patients who were diagnosed to
have an acute stroke.Patients were selected between
April2011andJune 2011 using the " 4-variable
Modification of
Diet in Renal Disease Formula " which estimates
Glomerular Filtration Rate using four variables :serum
creatinine ,age ,race and gender.
Results :The study included 38 male and 39 females
patients ,aged (35-95) years. Glomerular Filtration Rate in
patients wi

Background: To investigate the effect of different types of storage media on enamel surface microstructure of avulsed teeth by using atomic force microscope.Materials and methods : Twelve teeth blocks from freshly extracted premolars for orthodontic treatment were selected . The study samples were divided into three groups according to type of storage media :A-egg white , B- probiotic yogurt , and C-bovine milk . All the samples were examined for changes in surface roughness and surface granularity distribution  using atomic force microscope, at two periods: baseline, and after 8 hours of immersing in the three types of storage media. Results: Milk group had showed a significant increase in the mean of the  roughness values at

This work includes the synthesis and identification of ligand {3-((4-acetylphenyl)amino)-5,5-dimethylcyclohex2-en-1-one} (HL* ) by the treatment of 5,5-dimethylcyclohexane-1,3-dione with 4-aminoacetophenone under reflux. The ligand (HL* ) was identified via FTIR, Mass spectrum, elemental analysis (C.H.N.), 1H and 13C-NMR spectra, UV-Vis spectroscopy, TGA and melting point. The complexes were synthesized from ligand (HL* ) mixed with 3-aminophenol (A) and metal ion M(II), where M(II) = (Mn, Co, Ni, Cu, Zn and Cd) at alkaline medium to produce complexes of general formula [M(L* )(A)] with (1:1:1) molar ratio. These complexes were detected via FT-IR spectra, UV-Vis spectroscopy as well as elemental analysis (A.A) and melting point, conductivit

This work includes the synthesis and identification of ligand {3-((4-acetylphenyl)amino)-5,5-dimethylcyclohex2-en-1-one} (HL* ) by the treatment of 5,5-dimethylcyclohexane-1,3-dione with 4-aminoacetophenone under reflux. The ligand (HL* ) was identified via FTIR, Mass spectrum, elemental analysis (C.H.N.), 1H and 13C-NMR spectra, UV-Vis spectroscopy, TGA and melting point. The complexes were synthesized from ligand (HL* ) mixed with 3-aminophenol (A) and metal ion M(II), where M(II) = (Mn, Co, Ni, Cu, Zn and Cd) at alkaline medium to produce complexes of general formula [M(L* )(A)] with (1:1:1) molar ratio. These complexes were detected via FT-IR spectra, UV-Vis spectroscopy as well as elemental analysis (A.A) and melting point, conductivit

An antibacterial and antifungal piperonal-derived compound and its Rh(III), Pd(II), Pt(IV), and Cd(II) metal complexes were synthesized and characterized by spectroscopic methods, conductivity, metal analyses and magnetic moment measurements. The nature of the complexes formed in ethanolic solution was studied following the molar ratio method. From the spectral studies, octahedral geometry was suggested for rhodium (III) and platinum (IV) complexes, while a square planer structure was suggested for palladium (II) complex and a tetrahedral geometry for cadmium (II) complex. Structural geometries of these compounds were also suggested in gas phase by using hyperchem-8 program for the molecular mechanics and semi-empirical calculations.