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

عند الكتابة عن إمارة الحج في الدولة العربية الإسلامية لابد من التوقف عند المدة الزمنية للخليفة الرشيد لأهميتها في معرفة تطور الأحداث التاريخية وأبعادها، فمن خلال تتبع من تولى تلك الإمارة يمكن لنا استنتاج أمور عدة عن المنهج السياسي الذي كان يعتمده الخليفة الرشيد  في إدارة الدولة.

• Islamic art is applied art that searches for everything that is useful and beneficial and Both are properties of Islamic art. Islamic art has many well-established elements and styles and pictures that distinguish it from the rest of the arts among those elements and methods that were used in the architectural cladding artwork Or mosaic murals and mosaic was known in its first form in Babylon in a primitive style similar to it, but the Muslim artist in the era of the Caliphs made the art of mosaic In mosques and palaces.
  Chapter one: This chapter is concerned with introducing the art of mosaic historically and focusing on it.
  Chapter Two: This chapter deals with contemporary Islamic mosaics, especially in Mecca

كنا ولا نزال نقرأ عن انهيار اسهم بورصة وول ستريت في نيويورك عام 1929 لكننا لم نعايش ذلك الحدث الاقتصادي الكبير، اما الان فإننا نرى ونسمع ونحس بتداعيات هذه الازمة المالية بل الاقتصادية العالمية الحالية.

وهذه الشرارة التي كانت بدأت قبل حوالي 80 عاماً ها هي تعيد نفسها اليوم وتبدأ من نفس المكان- بورصة وول ستريت في نيويورك.

واذا كنا قرأنا عن انهيار نظام برتن- وودز بعد الحرب العالمية الث

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

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

Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the

Abstract Iraq has an important place in the regional and international balance, and the competition among countries has increased in rapprochement with Iraq, not only for its geography or its privileged location, but because it has many other components that make regional and international countries want to strengthen their relations with it (Regional and international powers). In addition to that, Iraq has become increasingly important for these international and regional powers after its victory over the terrorist organization (ISIS), which proved an important fact that Iraq represents the most important pillars in the international balance.

High frequency (HF) communications have an important role in long distances wireless communications. This frequency band is more important than VHF and UHF, as HF frequencies can cut longer distance with a single hopping. It has a low operation cost because it offers over-the-horizon communications without repeaters, therefore it can be used as a backup for satellite communications in emergency conditions. One of the main problems in HF communications is the prediction of the propagation direction and the frequency of optimum transmission (FOT) that must be used at a certain time. This paper introduces a new technique based on Oblique Ionosonde Station (OIS) to overcome this problem with a low cost and an easier way. This technique uses the