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.
Search procedures on the treatment research has tended include what cam followers Astaratejaat available to the business organizations to achieve competitive advantage and continued benefits of the form in which the organization can maintain its success in the race competitive and increase production efficiency.
The objectives of the study , the study came with the number of goals and the most important one the knowledge of the relationship and the influence between the variables of the study and review of the latest literature frameworks intellectual and philosophical to the variables of the study and come up with recommendations that could help the organization improve its performance .
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The leases, are regarded as one of the most controversial accounting issues in recent years, since they represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve
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The research aims to develop the general performance and improve the level of activity of private insurance companies in line with the current progress of the country. Besides, Evaluating financial performance to diagnose weaknesses and strengths in sample research companies and then developing appropriate solutions. The deviation in the financial performance of the research sample was revealed by measuring the various accounts of the company. The research sample included five companies in the private insurance sector listed in the Iraqi Stock Exchange Market, which represent the private insurance sector. The research concluded that the added economic value is a broad concept that goes beyond the traditional performance evaluation process a
... Show MoreThe aim of the research is the detection of heavy metals using (Inductively coupled Plasma ICP) for samples in Tigris river at intakes of water treatment plants Baghdad (Sharq dejla, Al-Wathba, Al-Wahda, and Al-Dora) and samples at Tigris banks near (Al-Adhamya, Al-Shuhda bridge and al-Jadrya).
All the recorded results were fitted with Iraqi standers No. 25 in 1967 for all samples with heavy metals (arsenic Ar, Cadmium Cd, Chromium Cr, Zinc Zn, Lead Pb, Copper Cu, Nickel Ni, Manganese Mn, Ferrous Fe) where all concentration were lower than standard values except Cadmium (0.01- 0.014) in plants intakes and (0.027- 0.048) in river samples while the standard value is (0.005).
Other tests such as chemical oxygen demand and oil &
The research problem stems from a chief question: “What is the nature of the responsibility that «Al-Sabah Al-Jadeed» and «Al-Mada» Newspapers have undertaken in promoting the values of citizenship and national belonging in the society? The research aims to achieve a number of goals, including: Determining the most prominent themes that were emphasized in the opinion articles in these two newspapers within the framework of the responsibility of promoting the values of citizenship and national belonging in society, and revealing the most prominent topics that were discussed in opinion articles in the two sample newspapers regarding the promotion of the mentioned values. This research is a desc
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Abstract:
Bajila regarded as descending from Anmar Ibn Nizar. Al-Masudi accepts
Bajila and Khath”am as being of Nizar, and asserts that it was only out of the
enmity that they were said to be from the Yemen.
Al-Ya”qubi tries to harmonize this by assuming that Anmar married a
women of the Yemen and that his sons Bajila and Khath”am are thus
connected to the people of this region only through their mothers line.
Bajila embraced Islam in the period of the prophet. Omar 1 forced this
tribe to go to Iraq instead of Al-_Sham, and gave them the quarter of Al- Saw
ad. Then they prohibited from that quarter by given money as reward that
made them against omar1.
This tribe assisted the forth rightly guided ca
This study has contributed to identify convenience of the land Usifiya of Mahmudiya district baghdad province for the cultivation of sensitive and salt resisting crops and growing pasture .The nine pedons (tracks) of the study have spread over three transects to cover the whole area the north, middle and south .
Depending on Visual Space tupe (TM) for 2007 which is super classified, samples are distributed on all classes of land cover
It is detected the presence of nine series soils namely
MM5- MW96- DM 115 for 1st transect
MF12- DM46 - DM96 for 2nd transect
DM56- DF56 - MW5 for 3rd transect
Soils are classified to the level of sub great group according to (soil Survey Staff) to :
*Typic Torri Fluvents , Typic Haplos
There are certain dates in the history of nations that have their effects on them ,and the 25th of January 2011 is considered one of them in the history of the state of Egypt .Since this date Egypt has passed through many events that led to changes in the political life and its actors . New rolls has arisen for actors that didn't take part in the political life before so clearly ,like the military establishment which started to practice more prominent political roll, till it became the most important actor in the political life of Egypt .This establishment tried to institutionalize its roll through constitutional means ,considering that controlling the authority is the only alternative to safeguard the state which we are trying to study
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The significance of the social motivation lies in showing the great and important role of the story of the prophet of ( Moser ( Peace upon him) in Quran , especially , it is considered the greatest one in Quran , as that confirmed by the poets of Andalusera ,as it includes aspects similar to that prevailing over in their environments and their social life via the social motivation. Moreover , the relation's poets with the Andalus society where suitability prevailing over consistent with the events of the story; bedsides, artistic expression about the society for being considered as a trust mirror reflect real facts surrounded by the Andalussociety with all its sides and aspects . Thus , the poet takes Quran , especially the story of Mose
... Show MoreThe phenomenon of substitution is one of the morphological phenomena mentioned in the Qur'an, where the researcher defined this phenomenon from the morphological and linguistic points of view and mentioned examples of it by citing references and sources