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.
The study aims to identify the symptoms of PTSD among displaced Yazidi women according to age, marital status, educational level, and type of status (displaced or survivor). The study also seeks to identify the effect of the relaxation program on reducing PTSD among displaced Yazidi women. The research sample included (60) Yazidis for the statistical analysis sample and (5) for the experimental sample in the Dohuk governorate. For achieving the research objectives, a scale was used from the PTSD Checklist for DSM-5 (PCL-5), as well as a relaxation program was prepared. The researchers reached the following results that there is an average level of PTSD symptoms among displaced Yazidi women, there are no statistically significant differen
... Show MoreThe research aims to find out the impact of cognitive strategies in the mathematical competence of the students of the fourth scientific in the preparatory mahmoudiyah in the Directorate General of The Education of Karkh 2. A post-test of the mathematical competence prepared by (Jassim, 2018) was applied to the sample of (65) students, distributed into two groups of (33) students as experimental group and (32) students as a control group. The results found there are significant differences between the experimental group and the control group in testing the mathematical competence of students for the experimental group.
The research aims to
1 – The discloser of the level of moral values in the children of kindergarten.
2 - Building an educational program designed to develop moral values on the children of kindergarten.
3 - Knowing the impact of the program in the development of moral values in children
Purposive sample was selected consisted of 40 children and a child aged 5-6 years and to achieve objectives of the research promising measure of the moral values kindergarten has been applied to the children of the two groups was based on pre and post test
This research is to take advantage of the performance capabilities which the piano has become famous with and transfer the impact of that advantage to the possibilities of playing the violin. The research aims to introduce the effect of using the piano on the development of the violinists' musical potential. The research, in its literature, focuses on the interpretation of the impact on the possibility of both instruments (piano and violin) in two main sections: the piano (its origin, potential and role in music) and the violin (its origin, potential and role in music). The procedures of the research consisted of presenting a special analysis of a questionnaire consisting of a number of questions presented by the researcher to her resear
... Show More
The current study examined the effect of different sample sizes to detect the Item differential functioning (DIF). The study has used three different sizes of the samples (300, 500, 1000), as well as to test a component of twenty polytomous items, where each item has five categories. They were used Graded Response Model as a single polytomous item response theory model to estimate items and individuals’ parameters. The study has used the Mantel-Haenszel (MH) way to detect (DIF) through each case for the different samples. The results of the study showed the inverse relationship between the sample size and the number of items, which showed a differential performer.
The purpose of this study is to investigate the effect of credit risk indicators on the Arab Gulf countries' banks Profitability over the period of 2015 to 2017. The banking credit risk was calculated using non-performing loans ratio affecting banks profitability indicators like net income and by using fixed effect and random effect model analyses, the study found that increasing in non-performing loans ratio will decrease the net income in gulf banks, the study also found that personal loans represent the largest share of loans granted in gulf banks. Also, the study recommends the importance of developing the capabilities of credit departments in commercial banks in dealing with bad loans, and studying the financial statem
... Show More
The Noble Qur’an is the book of God, the Blessed and Exalted, in which is the teachings of God Almighty’s religion, which is Islam, in order for people to unite it and establish servitude to it. The individual and the society alike saw it appropriate to make my opinion alerting the seriousness of this matter, so the research was entitled (The Impact of Sins and Disobedience on the Individual and Society in the Holy Qur’an - Objective Study), knowing that we touched upon some of the effects, which we found it appropriate to mention in this research in the service of the good. Its details came in the Holy Qur’an without referring to others, noting their arrangement in the Holy Qur’an..
Concentrated research topic in the study of variables key to the work of offices of inspectors Amyin ، a (re- design function، and performance Organisational ) and took this message to know the nature of the relationship and the impact of the dimensions of the re- design function as a variable interpretative through its dimensions، is ( the diversity of skill، selecting the task ، the importance of task، autonomy، feedback )، and performance Organisational variable responsive through two dimensions are ( effectiveness ، efficiency )، and in order to test the research hypotheses were absorbed variables in the form of a questionnaire and were questionnaire primary means of gatheri
... Show More
A discussion about the repercussions of the exchange rate on the behavior of stock markets became one of the basic principles of financial economics. The Istanbul Stock Exchange , considered one of the fastest financial markets growing in the region, driven by solid economic activity, for a diversified economy which classified as one of the the fastest growing economies in the world. However, the aforementioned market witnessed sharp fluctuations in the past few months, coinciding with the continuous fluctuations in the exchange rate of the Turkish lira, posing a serious challenge to the economic and investment environment in a c
... Show More