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

Abstract: A novel design of Mach Zehnder Interferometer (MZI) in terms of using special type of optical fiber that has double clad with graded distribution of the refractive index that can be easily implemented practically was suggested and simulated in this work. The suggested design is compact, rapid, and is simple to be modified and tested. The simulated design contains a MZI of 1546.74 nm of central wavelength that is constructed using special type of double clad optical fiber that has two different numerical apertures. The first aperture will supply single mode propagation via its core, while the second numerical aperture supports a zigzag wave propagation (multimode) in the first clad region. The interferometer’s

This study represents an optical biosensor for early skin cancer detection using cysteine-cupped CdSe/CdS Quantum Dots (QDs). The study optimizes QD synthesis, surface, optical functionalization, and bioconjugation to enhance specificity and sensitivity for early skin cancer cell detection. The research provides insights into QD interactions with skin cancer biomarkers, demonstrating high-contrast, precise cellular imaging. Cysteine-capped CdSe/CdS absorption spectra reveal characteristic peaks for undamaged DNA, while spectral shifts indicate structural changes in skin-cancer-damaged DNA. Additionally, fluorescence spectra show sharp peaks for undamaged DNA and notable shifts and intensity variations when interacting with skin cancer. This

   The most likely fusion reaction to be practical is Deuterium and Helium-3 (𝐷−𝐻𝑒
 3 ), which is highly desirable because both Helium -3 and Deuterium are stable and the reaction produces a 14 𝑀𝑒𝑉 proton instead of a neutron and the proton can be shielded by magnetic fields. The strongly dependency of the basically hot plasma parameters such as reactivity, reaction rate, and energy for the emitted protons, upon the total cross section, make the problems for choosing the desirable formula for the cross section, the main goal for our present work.

  The research explain the developments in the structure of government Expenditure for the period (1990-2014), this period include tow different periods in terms of the conditions, the first period (1990-2002)characterized by imposing the economic sanctions and deny the Iraqi economy from the oil revenues, while the second period (2003-2014) marked by abundance resource rents as a result of lifting the ban on oil exports, (autoregressive Distributed lag Model) has been used to measure the impact of government Expenditure in both side current and investment in the oil-GDP (gross domestic product) and non oil-GDP, the stady found that there is no significant relationship between current Expenditure in non-oil and oil-GDP in bo

The investor needs to a clear strategy for the purpose of access to the financial market, that is, has a plan to increase The share of the profits thinking entrepreneur and new, and highlights the importance of this in that it sets for the investor when it goes to the market, and when it comes out of it, and at what price to buy or sell the stock, and what is the the amount of money it starts. Fortunately, he does not need to invent his own investment strategy, because over the years the development of effective methods of buying and selling, and once you understand how to work these methods investor can choose the most appropriate methods and adapted image that fit his style investment .

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