There has been increase in banks and financial institutions interest in governance topic, as it focused all it attention on this topic specially after the growing role and massive expansion of the private sector in economic life , this sector become vital and important and basic role in growth and developing countries economy that’s why there been increase interest in governance and its mechanism , using this mechanism ( board of directors mechanism , ownership concentration mechanism , financial compensation mechanism, minimum rate of capital mechanism) who would adjust and guide the path and orientation of banks and financial institutions as to ensure the  achievement of their goals and mission of their desired within th

Nd:YAG laser pulses of 9 nanosecond pulse duration and operating wavelength at 1.06 μm, were utilized to drill high thermal conductivity and high reflectivity aluminum and copper foils. The results showed a dependence of drilled holes characteristics on laser power density and the number of laser pulses used. Drilled depth of 74 ϻm was obtained in aluminum at 11.036×108 W/cm2 of laser power density. Due to its higher melting point, copper required higher laser power density and/or larger number of laser pulses to melt, and a maximum depth of 25 μm was reached at 13.46×108 W/cm2 using single laser pulse.

Java is a high-level , third generation programming language were introduced Javaoptics Open Source Physics (OSP) as a new simulation for design one of the most important interference optical coating called antireflection coating. It is recent developments in deign thin-film coatings. (OSP) shows multiple beam interferences from a parallel dielectric thin film and the evolution of reflection factors. It is simple to use and efficiently also can serve educational purposes. The obtained results have been compared with needle method

The experiment was conducted to study the effect of leaves extract of Salvia sclarea , Rosmarinus officinalis and Thymus vulgaris with 10% and 30% concentration on germination of seeds and growth of seedlings . The effect of these extracts on infection percentage of seeds decay and surface growth of Rhizoctonia solani . The results showed that the three extracts effected significantly to reduced percentage of seeds germination, acceleration of germination , promoter indicator , infection percentage of seeds decay and surface growth of R. solani especially in 30% concentration .

In this paper, we characterize normal composition operators induced by holomorphic self-map , when and .Moreover, we study other related classes of operators, and then we generalize these results to polynomials of degree n.

This study aims to identify the teaching problems that teachers of students with intellectual disabilities face, in addition to exploring the solutions suggested by them in order to overcome such problems or challenges. The researchers used a qualitative approach in order to understand the teachers' perceptions about these problems in a more in-depth way. The interview tools (in-depth and semi-structured interviews) were used to collect data from (3) female teachers from special education programs in the Asir region. The results revealed a number of themes including problems related to students, teachers and the teaching methods they use, curricula, school environment, and school administration. Moreover, the results indicated that famil

This research after financial ratios in the detection of fraud to the financial statements published which enables specialists from the work of their studies and their conclusions to obtain the information they seek on the activities of the entity. Has provided researchers what these relics They then field study to test the validity and sincerity of the findings of the suggestions that have been upheld the need to study all financial ratios extracted in general, organized and used in decision-making processes necessary administrative.And that the financial management attention more financial analysis and extraction of financial ratios and compare them with industry standards taken from historical norms

The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in&nbs