This growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.

This research was built on an applied sample of audit committee works

 In this paper, two elements of the multi-input multi-output (MIMO) antenna had been used to study the five (3.1-3.55GHz and 3.7-4.2GHz), (3.4-4.7 GHz), (3.4-3.8GHz) and (3.6-4.2GHz) 5G bands of smartphone applications that is to be introduced to the respective US, Korea, (Europe and China) and Japan markets. With a proposed dimension of 26 × 46 × 0.8 mm³, the medium-structured and small-sized MIMO antenna was not only found to have demonstrated a high degree of isolation and efficiency, it had also exhibited a lower level of envelope correlation coefficient and return loss, which are well-suited for the 5G bands application. From the fabrication of an inexpensive FR4 substrate with a 0.8 mm thickness level, a loss tang

This paper introduces the Multistep Modified Reduced Differential Transform Method (MMRDTM). It is applied to approximate the solution for Nonlinear Schrodinger Equations (NLSEs) of power law nonlinearity. The proposed method has some advantages. An analytical approximation can be generated in a fast converging series by applying the proposed approach. On top of that, the number of computed terms is also significantly reduced. Compared to the RDTM, the nonlinear term in this method is replaced by related Adomian polynomials prior to the implementation of a multistep approach. As a consequence, only a smaller number of NLSE computed terms are required in the attained approximation. Moreover, the approximation also converges rapidly over a

This study was done to find a cheap, available and ecofriendly materials that can remove eosin y dye from aqueous solutions by adsorption in this study, two adsorbent materials were used, the shells of fresh water clam (Cabicula fluminea) and walnut shells. To make a comparison between the two adsorbents, five experiments were conducted. First, the effects of the contact time, here the nut shell removed the dye quickly, while the C. flumina need more contact time to remove the dye. Second, the effects of adsorbent weight were examined. The nut shell was very promising and for all used adsorbent weight, the R% ranged from 94.87 to 99.29. However C. fluminea was less effective in removing the dye with R% ranged from 47.59 to 55.39. The thi

Copper Zinc Sulphide (Cu0.5Zn0.5S) alloy and thin films were fabricated in a vacuum. Nano crystallized (CZS) film with thick 450±20 nm was deposit at substrates glasses using thermal evaporation technique below ~ 2 × 10− 5 mbar vacuum to investigated the films structural, morphological and optical properties depended on annealing temperatures ( as-deposited, 423, 523 and 623) K for one hour. The influences annealed temperature on structurally besides morphologically characteristics on these films were investigated using XRD and AFM respectively. XRD confirms the formation a mixed hexagonal phase of CuS-ZnS in (102) direction with polycrystalline in nature having very fine crystallites size varying from (5.5-13.09) nm. AFM analys

Bacterial meningitis is a leading cause of illness and death worldwide. It is crucial for clinical and public health care, as well as disease control, to identify the meningitis-causing agent promptly. Between June 2021-February 2022, a total of 100 cerebrospinal fluid (CSF) and blood samples were collected from suspected cases of meningitis admitted to Raparin Paediatric Teaching Hospital, Erbil city-Iraq. Cytochemical, cultural, and biochemical tests were conducted, and confirmed by molecular techniques. Bacterial culture findings were positive in 7% of CSF samples and just one positive among blood samples. The most common pathogens found by cultural characteristics and VITEK 2 Compact System were Staphylococcus sciuri in two

Background: The marginal fit is the most characteristic that closely related to the longevity or success of a restoration, which is absolutely affected by the fabrication technique. The objective of present in vitro study was to evaluate the effect of four different CAD/CAM systems on the marginal fit of lithiµm disilicate all ceramic crowns. Materials and Methods: Adentoform tooth of a right mandibular first molar was prepared to receive all ceramic crown restoration with deep chamfer finishing line (1mm) and axial reduction convergence angle of 6 degree, dentoform model duplicated to have Nickel-Chromiµm master die. Thirty two stone dies produce from master die and distributed randomly in to four groups (8 dies for each group) accor

In current study a computation fluid dynamic (CFD) technique was used to investigate the effect of groynes shape and spacing on the scour pattern and the maximum scour depth in open channel flow. CFD model have been validated throughout comparing the numerical results with three previous experimental studies for a single groyne located in open channel with three different shapes (L, quadrant, and parabola shapes). The comparison revealed very good agreement between numerical results of the maximum scour depth with the results of all experimental models. Moreover, investigations of the effect of multi-groynes (three groynes and four groynes) arranged in parallel with constant spacing and also with variable spacing have been done, the