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

The bandwidth requirements of telecommunication network users increased rapidly during the last decades. Optical access technologies must provide the bandwidth demand for each user. The passive optical access networks (PONs) support a maximum data rate of 100 Gbps by using the Orthogonal Frequency Division Multiplexing (OFDM) technique in the optical access network. In this paper, the optical broadband access networks with many techniques from Time Division Multiplexing Passive Optical Networks (TDM PON) to Orthogonal Frequency Division Multiplex Passive Optical Networks (OFDM PON) are presented. The architectures, advantages, disadvantages, and main parameters of these optical access networks are discussed and reported which have many ad

Recent years have seen an explosion in graph data from a variety of scientific, social and technological fields. From these fields, emotion recognition is an interesting research area because it finds many applications in real life such as in effective social robotics to increase the interactivity of the robot with human, driver safety during driving, pain monitoring during surgery etc. A novel facial emotion recognition based on graph mining has been proposed in this paper to make a paradigm shift in the way of representing the face region, where the face region is represented as a graph of nodes and edges and the gSpan frequent sub-graphs mining algorithm is used to find the frequent sub-structures in the graph database of each emotion. T

     Concentrated research topic in addressing variable vital to the work of offices of inspectors general, construction and scale effectiveness and efficiency is the organizational structure, which are important as is obvious to any researcher in the management and organization and this variable would affect the exercise task supervision and inspection of financial and administrative corruption and combat efficiently, Thus this effect will be placed in the fold ability to achieve goals. That the creation of the organizational structure and requirements to achieve harmony between its properties is creating step towards success. This research aims to analyze the characteristics and style o

This paper discusses the method for determining the permeability values of Tertiary Reservoir in Ajeel field (Jeribe, dhiban, Euphrates) units and this study is very important to determine the permeability values that it is needed to detect the economic value of oil in Tertiary Formation. This study based on core data from nine wells and log data from twelve wells. The wells are AJ-1, AJ-4, AJ-6, AJ-7, AJ-10, AJ-12, AJ-13, AJ-14, AJ-15, AJ-22, AJ-25, and AJ-54, but we have chosen three wells (AJ4, AJ6, and AJ10) to study in this paper. Three methods are used for this work and this study indicates that one of the best way of obtaining permeability is the Neural network method because the values of permeability obtained be

The effect of mental and physical health on the feelings of subject welfare is known as health-related quality of life. The chronic obstructive pulmonary disease is a common respiratory diseases. Assessment of health-related quality of life is considered important in such chronic disease. The objective of the current study was to measure health-related quality of life in a sample of chronic obstructive pulmonary  patients in AL- Diwanyia city/Iraq. This study was carried out on 150 already diagnosed COPD patients who attended to the Center of Respiratory Diseases/AL-Diwaniyah Teaching Hospital during September  2019 to January 2020. The Arabic version of St George’s Respiratory Questionnaire was used to asses

The steel industry sector is witnessing an obvious growth in most worldwide nations and gulf countries. We wish that Iraq would be one of these superiors that go on along field to develop the construction industry in Iraq. Hence we need to notify that the government attention should be equivalent to the importance of steel industry and other industries would depend on this one, it should be presented the full support to the general sector, which is represented by ministry of industry and its institutions throughout the suitable legislation and facilities for the private companies are already into that, and they might record progress in this field. this study aims to use scrap steel as raw materials in manufacturing iron steel such war remai

Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the

study aimed to investigate the effect of fish bone in the of chemistry and self-organized learning for students of the second grade‚ achievement . The study sample consisted of 84 students from the second grade students middel in the of alrasheed boysschool, of the Directorate of Educational Karkh II, in two divisions, Division of (a) an experimental group that studied the strategy fish bone, and the Division (d) a control group which studied the usual way. The results indicated the presence of significant differences in favor of the experimental group that studied using the fish bone in achievement and learning self-organized strategy students