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.
This paper deals with the political, economic and cultural condition wich in volves a lot of events that angaged Arab is history Islamic, The advantage of the Ibn AL-saa`i is in fact a study of the character of the historian and how classihy us his book History of the Caliphs in the eventes of this era.
Language is the realistic and sensitive basis for any communication between two or more parties. It is an important workshop that prepares meanings and coding them according to a linguistic structure governed by agreed rules that speak to and coexist with everyone.
Whereas the forms of communication are: personal, mediator and mass, none of them can move away from language in their dealings and communication patterns. Since each has its own characteristics and skills, it must be launched in its fields through verbal and non-verbal symbols and wears the elements of influential language as intended.
It makes the recipient face two things: whether he fails to understand those symbols hence its purpose fail, or he meditates s
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Özet
Dünyanın muhtelif yerlerinde yaşayan, farklı din, kültür ve etnik gruba mensup olan insanlar arasında nazar inancının mevcut olduğu bilinmektedir. Nazar inancı İslam dinine inananlar arasında olduğu gibi farklı semavi ve gayri semavi dinlere inanan insanlar arasında da mevcut olduğu çeşitli pratik ve uygulamalardan tespit edilebilir. İnsanlar, nazara gelmemek için çeşitli yollara başvurmaktadırlar. Kötü nazarlı insanlara karşı her zaman bir korku, rahatsızlık ve çekingenliğin var olduğu söylenebilir. Dolayısıyla birçok insan, nazara ve başına kötü bir şeyin gelmemesi için söz konusu nazarı kötü
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An impressed current cathodic protection system (ICCP) requires measurements of extremely low-level quantities of its electrical characteristics. The current experimental work utilized the Adafruit INA219 sensor module for acquiring the values for voltage, current, and power of a default load, which consumes quite low power and simulates an ICCP system. The main problem is the adaptation of the INA219 sensor to the LabVIEW environment due to the absence of the library of this sensor. This work is devoted to the adaptation of the Adafruit INA219 sensor module in the LabVIEW environment through creating, developing, and successfully testing a Sub VI to be ready for employment in an ICCP system. The sensor output was monitored with an Ardui
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(2)
Accelerates operating managements in the facilities contemporary business environment toward redefining processes and strategies that you need to perform tasks of guaranteeing them continue in an environment performance dominated by economic globalization and the circumstances of uncertainty attempt the creation of a new structure through multiple pages seek to improve profitability and sustainable growth in performance in a climatefocuses on the development of institutional processes, reduce costs and achieve customer satisfaction to meet their demands and expectations are constantly changing. The research was presented structural matrix performance combines methodology Alsigma in order to improve customer satisfaction significantly bet
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Abstract
The aim of this study was to identify the impact of the Knowledge Management Processes on organizational creativity in the Airlines Companies working in Sudan. The hypotheses formulated as:, there is a positive relationship statistically significant differences between knowledge management processes (diagnosis, the acquisition, storage, distribution and application) and organizational creativity. the measurement of the variables had been adopted from previous studies. The study used a Descriptive approach and and the analytical statistical method to construct the model and SPSS Program for data analysis .Purposive sample procedure had been chosen and structured questionnaire had been developed. Out of 215 q
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Objective(s): current study aims to find the effect of electronic games on children's behavior, and find the
relationship between child demographic data and the effect of electronic games on the child's behavior.
Methodology: A descriptive-analytic study was conducted for assessing the Effect of electronic games on
children's behaviors that attending to teaching hospitals in Baghdad city during the period of (October/ 20th
/2017 to March/1st /2018). A (50) purposive (non- probabilistic) sample from: Child Protection teaching
Hospital, Child Central Hospital in AL-Iskan. The sample is selected according to the criteria: Children who
visited the consulting unit of children in the hospitals in the first visit, children in