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 transport of energy from the focal region when high power laser are focused onto
solid targets is of two dimensions axially in the direction of the laser and laterally in the
direction along the target surface perpendicular to the laser direction.
In this paper we present anew consideration to study lateral energy transport in plasma
produced by laser KrF λ=248nm and pulse time 20n sec. Targets are C, Al, Cu.we used
photo resist (negative type) which is mode localy and noticing the effective area as
afunction of lateralenergy transport

A complexified adjoint representations of the complexification Lie algebras associated with the special orthogonal group SO(3) and special linear group SL(2,₵)  have been obtained. A new representation of their tensor product is naturally arisen and computed in details.

     This study investigates data set as satellite images of type multispectral Landsat-7, which are observed for AL_Nasiriya city, it is located in southern of Iraq, and situated along the banks of the Euphrates River. These raw data are thermal bands of satellite images, they are taken as thermal images. These images are processed and examined using ENVI 5.3 program. Consequently, the emitted Hydrocarbon is extracted, and the black body algorithm is employed. As well as, the raster calculations are performed using ArcGIS, where gas and oil features are sorted. The results are estimate and determine the oil and gas fields in the city. This study uncovers, and estimates several unexplored oil and gas fields. Whereas,

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

Статья посвящена возможности использования в обучении русскому языку как иностранному лингвоориентированной методики для арабских студентов. Обосновывается термин «лингвоориентированная методика», предложенный В. Н. Вагнер, и на основе положений заявленной методики проводится сопоставление изучаемого (русского) языка с родным (арабским) языком обучающихся.

     Getting knowledge from raw data has delivered beneficial information in several domains. The prevalent utilizing of social media produced extraordinary quantities of social information. Simply, social media delivers an available podium for employers for sharing information. Data Mining has ability to present applicable designs that can be useful for employers, commercial, and customers. Data of social media are strident, massive, formless, and dynamic in the natural case, so modern encounters grow. Investigation methods of data mining utilized via social networks is the purpose of the study, accepting investigation plans on the basis of criteria, and by selecting a number of papers to serve as the foundation for this arti

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

Despite ample research on soft linear spaces, there are many other concepts that can be studied. We introduced in this paper several new concepts related to the soft operators, such as the invertible operator.  We investigated some properties of this kind of operators and defined the spectrum of soft linear operator along with a number of concepts related with this definition; the concepts of eigenvalue, eigenvector, eigenspace are defined. Finally the spectrum of the soft linear operator was divided into three disjoint parts.