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

In multivariate survival analysis, estimating the multivariate distribution functions and then measuring the association between survival times are of great interest. Copula functions, such as Archimedean Copulas, are commonly used to estimate the unknown bivariate distributions based on known marginal functions. In this paper the feasibility of using the idea of local dependence to identify the most efficient copula model, which is used to construct a bivariate Weibull distribution for bivariate Survival times, among some Archimedean copulas is explored. Furthermore, to evaluate the efficiency of the proposed procedure, a simulation study is implemented. It is shown that this approach is useful for practical situations and applicable fo

In aspect-based sentiment analysis ABSA, implicit aspects extraction is a fine-grained task aim for extracting the hidden aspect in the in-context meaning of the online reviews. Previous methods have shown that handcrafted rules interpolated in neural network architecture are a promising method for this task. In this work, we reduced the needs for the crafted rules that wastefully must be articulated for the new training domains or text data, instead proposing a new architecture relied on the multi-label neural learning. The key idea is to attain the semantic regularities of the explicit and implicit aspects using vectors of word embeddings and interpolate that as a front layer in the Bidirectional Long Short-Term Memory Bi-LSTM. First, we

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

Speech recognition is a very important field that can be used in many applications such as controlling to protect area, banking, transaction over telephone network database access service, voice email, investigations, House controlling and management ... etc. Speech recognition systems can be used in two modes: to identify a particular person or to verify a person’s claimed identity. The family speaker recognition is a modern field in the speaker recognition. Many family speakers have similarity in the characteristics and hard to identify between them. Today, the scope of speech recognition is limited to speech collected from cooperative users in real world office environments and without adverse microphone or channel impairments.

ان السبب الرئيسي لاختيار الموضوع كونه من الاساليب الادارية الحديثة التي تهدف الى انجاح المنظمة او الشركة المبحوثة, اذ تمثلت مشكلة البحث في ما دور الادارة بالرؤية المشتركة في تعزيز التسويق الابداعي بالشركة المبحوثة, يهدف البحث الى تسليط الضوء على مفهوم الادارة بالرؤية المشتركة وانعكاساتها على التسويق الابداعي للمنظمة ، باعتبارها منهج اداري حديث يسهم في تغيير وتجديد وتطوير واقع المنظمة المبحوثة( الشرك

يهدف البحث الى دراسة وتحليل الهندسة المتزامنة (CE) وتحسين التكلفة(CO)، واستعمال مخرجات الهندسة المتزامنة كمدخلات لتحسين التكلفة، وبيان دور الهندسة المتزامنة في تحسين جودة المنتوج، وتحقيق وفورات في وقت التصميم والتصنيع والتجميع وتخفيض التكاليف، فضلاً عن توظيف بعض النماذج لتحديد مقدار الوفورات في الوقت ومنها نموذج(Lexmark) ونموذج (Pert) لتحديد الوفورات في وقت التصميم وقت لتصنيع والتجميع.      ولتحقيق اهداف 

The expanding use of multi-processor supercomputers has made a significant impact on the speed and size of many problems. The adaptation of standard Message Passing Interface protocol (MPI) has enabled programmers to write portable and efficient codes across a wide variety of parallel architectures. Sorting is one of the most common operations performed by a computer. Because sorted data are easier to manipulate than randomly ordered data, many algorithms require sorted data. Sorting is of additional importance to parallel computing because of its close relation to the task of routing data among processes, which is an essential part of many parallel algorithms. In this paper, sequential sorting algorithms, the parallel implementation of man

Recently, all over the world mechanism of cloud computing is widely acceptable and used by most of the enterprise businesses in order increase their productivity. However there are still some concerns about the security provided by the cloud environment are raises. Thus in this our research project, we are discussing over the cloud computing paradigm evolvement for the large business applications like CRM as well as introducing the new framework for the secure cloud computing using the method of IT auditing. In this case our approach is basically directed towards the establishment of the cloud computing framework for the CRM applications with the use of checklists by following the data flow of the CRM application and its lifecycle. Those ch

This investigation was carried out to study the treatment and recycling of wastewater in the Battery industry for an effluent containing lead ion. The reuse of such effluent can only be made possible by appropriate treatment method such as electro coagulation.
The electrochemical process, which uses a cell comprised aluminum electrode as anode and stainless steel electrode as cathode was applied to simulated wastewater containing lead ion in concentration 30 – 120 mg/l, at different operational conditions such as current density 0.4-1.2 mA/cm2, pH 6 -10 , and time 10 - 180 minute.
The results showed that the best operating conditions for complete lead removal (100%) at maximum concentration 120 mg/l was found to be 1.2 mA/cm2 cur