Wadi AL – yabis situated to the north jorden , its extended from Aglon
mountain to the jorden river , the surveying of this valley about 186 KM , and the
highest point in it about 1200 m upon the sea level , the lower point ther under the
sea level . This study lay to appear the historical important and to study the variation
of environment and population which happened in the different periods , in the
beginning the Paleolithic until the later period , and to understand the environment ,
political and economical circumstances , which it can to influenced or limited in
human behavior from choosing , the settlement sits and than ( we could ) knowledge
of living ways and the tools which they used in there living and show the
architectural ways.
About the name of this valley which nominated in this name which related to
some one his name ( yabis ) and this name didn’t refer to disappeared the plantations
in it , and it is recently name of this valley is AL – Rayan valley .
The important historical period which found some settlement relics in this
valley a
1. pre pottery Neolithic A and B
2. chalcolithic ( 3750 – 3200 B.C )
3. Bronza Age ( 3200 – 1200 B.C )
4. Iron Age ( 1200 – 586 B.C )
5. Bersian and Hellenistic Age ( 539 – 64 B.C )
6. Roman Age ( 64 B.C – 333 A.D )
7. Byzantine Age ( 333 – 635 A.D )
8. Islamic and Modern Ages ( 635 A.D )
After the first war world , ( this valley ) abandoned because nomadic attic upon
this sites , in addition abandoned almost of that sites which in this valley .
The most important sites which excavated there are AL – Raheb site in Arjan ,
Iraq AL – Dubb site , Tell EL – Meqbereh and Kurkuma site , they are found in it
some material relics which go back to that period above .
The population of these villages depended upon the plantations
(essentially ) because much heavy rain and well available like Ean – AL – bedha ,
Ean – AL – tanor and others scatter in the valley .
The population of this valley buried there dead under the house floors in earlier
periods and than in the cemetery out site , the villages in different situations
according to what known in the Near Eastern countries .
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
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