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 meetings of audit committee members enhance the level of intellectual capital disclosure. However, the independency and size of the audit committee were not associated with intellectual capital disclosure. Therefore, it is recommended that it is necessary to enhance the audit committee effectiveness by identifying the concept of independence that should be available in the members of the audit committee and emphasizing that there are no self-interests or benefits for its members in order to be able to exercise its role effectively, and this is taken into account through the Palestinian Monetary Authority setting clear and specific conditions for independence and what It involves the requirements.
Background: Venous thromboembolic disease (VTED) is a well known complication that occur following total knee arthroplasty (T.K.A). One of the (VTED) forms is asymptomatic deep venous thrombosis with an incidence has been estimated to be up to ³ 20% in patients undergone primary T.K.A , despite routine treatment with heparin postoperatively.
Objectives : is to assess the prevalence of post-operative asymptomatic D.V.T among patients receiving two different thromboprophylactic drugs after T.K.A.
Patients and methods: 68 patients who had T.K.A were randomly divided for the purpose of post-operative thromboprophylaxis into two groups , group [ A ] (control group) consisted
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Abstract
This study aims to identify the reality of using electronic applications in teaching language skills to people with mild intellectual disabilities from the mothers’ perspective. A descriptive approach was used. The electronic questionnaires were administered to the study sample, 122 responses were received from mothers of the students with mild intellectual disability in Hafer Al-Baten schools. The response average rate was 94%. The results showed that there are statistically significant differences that are related to the variant of monthly income as for the barriers to using electronic applications in such schools, whereas there were no differences regarding the variant of monthly income regarding t
... Show MoreThe research aims to outline a governmental and societal communicative vision grounded in the principles of sustainable development within Iraqi governmental institutions. This is achieved by public relations practitioners incorporating these concepts and enhancing public awareness of them. Iraqi governmental institutions cannot deviate from the international pattern and societal mood that encompass the goals of sustainable development. The growing international and local interest in environmental issues has influenced governmental stances and actions towards the public.
The research's main problem revolves around addressing a pivotal question: What are the levels of empowerment of public relations practition
Background: Bone mineral density has been assessed using Dual-Energy X-Ray Absorptiometry. Bone mineral density is measured according to the results of the Dual-Energy X-Ray Absorptiometry examination of the vertebral column and pelvis. Although diabetes mellitus type II (DM) is known to affect bone mineral density, at the present time this particular relationship is not clear.
Objective: The aim of current study was to evaluate the effects of type II diabetes mellitus on bone mineral density of the upper and lower limbs as well as gender differences.
Patients and Methods: This study involved 165 patients complaining of bone pain (85 males and 80 femal
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(3)
مارس العراقيون ومنهم سكان مدينة بغداد أنواعاً متعددة من الألعاب الرياضية الفردية منها السباحة ، الفروسية ، الساس ، الطابك ، والمصارعة بطريقتها القديمة ـ الزورخانة ـ وما تحملهُ من عادات وتقاليد وطقوس شبه دينية إضافة لما في حركتها من معاني القوة والبطولة ونجد أنَّ الذين يقبلون على مزاولتها عند انتشار بيوتاتها في بغداد فيما بعد هم من علية القوم ووجهاء مدينة بغداد ومن الذين كانوا يتمتعون بالاخلاق الدينية الفا
... Show MoreBackground: Euonymus japonicus is one species of celastraceous family used as a decorative plant and in traditional Chinese medicine. The lack of information about the main active constituents and the possible biological activities of Iraqi Euonymus japonicus leaves is considered a motivation to start this in vitro study
Objectives: to identify the phytochemical components and to evaluate antioxidant and antimicrobial activities
Material and Methods: The chemical composition of Iraqi Euonymus japonicus leaves was identified and analyzed using the Reversed-Phase High-Performance Liquid Chromatography approach and the antioxidant properti
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Marketing Intelligence is one of the important methods of collecting information about competitors ' products and changes in customers ' tastes and needs that contribute to determining the policies to be followed in product development.
The problem of research, which seeks to be answered by the extent to which the companies in question have the appropriate and effective mechanisms to develop their products, and the nature of the relationship between the components of marketing intelligence and new product development policies. The importance of research is determined by the importance of obtaining important and necessary information to make the appropriate decision on the development of the new product an
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This study aimed to explore The Degree of Practicing of the Sixth Primary Social Studies’ Teachers in Iraq for the Principles of Active Learning from their Point of view
The study society consisted of 230 male and femalesocial studiesteachers’ subjects for the sixth primary grade in Al-Anbar General Directorate of Education. 160 of them were selected to represent the sample of the study with a percent of (70%) from the original society. To achieve the aims of the study, the researchers prepared a questionnaire consisting of (43) items which represented the active learning principles. The validity and stability of the tool were verified. The researchers used the descriptive approach to suit the objectives of this study. &
... Show MoreAllah legislated marriage and made it dwelling, fellowship and mercy between
the two couples, Prophet Moh'd (peace of Allah and blessing be upon him) ordered a
husband to look after his wife, treat her with full charity and make love with here
every kindly. On the other hand, he ordered a wife to obey her husband and respect
him deeply, nevertheless, some obstacles may sometimes be appeared within the life
of their marriage, this may be caused by either a husband or a wife. This problem is
called lifely disobedience (AL-Noshooz).
In the other words, this means that a wife begins to hate her husband, refuse his orders
and not obey him.
In brief, they hate each other which leads to some marks appear in their
m
which is much useful in the Arabic Language generally in the Holly Quran especially. It is the pronoun I have taken in the semantic aspect from it and I have done on the surra sabba which varities the semantical pronoun in it among the pronoun of the speaker the conscience of the addressee the absent such the the siprat pronoun that comes in it with the explanation for its importance and its work and this is the subject of the first unit which I advanced it from the concept of the pronoun Linguistically and convention. After that I have lighten in some meanings which I have done in the surrat as a semantic , magnification , proud, reprimand and others which I ended my research I have reached the results from it
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