With today's rapid and full of dangers the world banking sector is one of the most vital sectors at risk, and on the supervisory bodies responsible for monitoring the work of banks to take an active role in influencing the banks and put on the right track and is compatible with internationally approved curriculum. The lie of the research problem in the weak supervisory role of the Central Bank for banks in general and private banks in particular, limited the process of performance audit carried out by the Federal Office of Financial Supervision in auditing oversight role of the Central Bank control over the banks, according to the methods of performance audit followed by the upper bodies of financial control and accounting, And it was ba

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 degradation of Toluidine Blue dye in aqueous solution under UV irradiation is investigated by using photo-Fenton oxidation (UV/H2O2/Fe+). The effect of initial dye concentration, initial ferrous ion concentration, pH, initial hydrogen peroxide dosage, and irradiation time are studied. It is found put that the removal rate increases as the initial concentration of H2O2 and ferrous ion increase to optimum value ,where in we get more than 99% removal efficiency of dye at pH = 4 when the [H2O2] = 500mg / L, [Fe + 2 = 150mg / L]. Complete degradation was achieved in the relatively short time of 75 minutes. Faster decolonization is achieved at low pH, with the optimal value at pH 4 .The concentrations of degradation dye are detected by spectr

     The influence of anodization time with the electrochemical cell design on the fabrication process of porous silicon (PS) nanostructures based on two electrochemical anodization cells (designed single tank cell and double tank cell) with two anodization times (10 and 30 minutes) was studied. Atomic force Microscopy (AFM) characterization had revealed three types of pores, mesopores, mesopore fill of mesopores, and macropore fill of mesopores were obtained from designed single tank cell with (10 and 30 minutes) of anodization time, whilst for double tank cell has not revealed precise information about the size and type of pores. Pores formation have been further approved by current-voltage (I-V) measurement and pho

In the present study, thin films of organic semiconductors Nickel PhthalocyanineTetrasulfonic Acid Tetrasodium Salt (NiPcTs) and inorganic semiconductor (CdS) prepared from the mixing of liquids for thesetwomaterials with different size ratios by the spin coating method on pre-patterned (Fluorine-doped Tin Oxide) FTO coated glass substrates and then the manufacture of solar cells. The properties of solar cells the study through the optical properties (absorption spectra, absorption coefficient, power gap) and electrical characteristics (continuous onductivity, Hall Effect and cell efficiency measurements) and Was obtainedThe efficiency of a multiple solar cell ranging from (0.16-13.2 %)

Tridentate Schiff base ligand L2 and its complexes with nickel(II), cobalt (II), copper (II), manganese (II) and mercury (II) ions have been synthesized by the condensation of 4Aminoantipyrine, Benzoin, then the ligand (L1) and 3-amino benzoic acid. The ligand and its complexes were described by 1H-&13C-NMR, UV-visible, FT-IR, (only ligand), molar conductance elemental, analysis and magnetic susceptibility, calculations. It has been set that the ligand acts as (N, N, O) neutral tridentate forming chelates with stoichimetry (metal: ligand) (1:1). all metal complexes is suggested Octahedral configuration. Most of the prepared compounds show antibacterial activity to (Staphylococcus aureus),(Escherichia coli), (Bacillussubtilis) and (Ps

Trimethoprim derivative Schiff bases are versatile ligands synthesized with carbonyl groups from the condensation of primary amines (amino acids). Because of their broad range of biological activity, these compounds are very important in the medical and pharmaceutical fields. Biological activities such as antibacterial, antifungal and antitumor activity are often seen. Transition metal complexes derived from biological activity Schiff base ligands have been commonly used.

The security of message information has drawn more attention nowadays, so; cryptography has been used extensively. This research aims to generate secured cipher keys from retina information to increase the level of security. The proposed technique utilizes cryptography based on retina information. The main contribution is the original procedure used to generate three types of keys in one system from the retina vessel's end position and improve the technique of three systems, each with one key. The distances between the center of the diagonals of the retina image and the retina vessel's end (diagonal center-end (DCE)) represent the first key. The distances between the center of the radius of the retina and the retina vessel's end (ra

The research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.

The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a

In this paper, a four species mathematical models involving different types of ecological interactions is proposed and analyzed. Holling type – II functional response is a doubted to describes the behavior of predation. The existence, uniqueness and boundedness of the solution are discussed. The existences and the stability analysis of all possible equilibrium points are studied. suitable Lyapunov functions are used to study the global dynamics of the system. Numerical simulations are also carried out to investigate the influence of certain parameters on the dynamical behavior of the model, to support the analytical results of the model.