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.
أثر خصائص لجنة التدقيق في الإفصاح عن رأس المال الفكري: أدلة من فسطين: The Impact of Audit committee characteristics on Intellectual capital disclosure : Empirical evidence from Palestine
Audit committee characteristics
Intellectual capital disclosure
Palestine exchange
financial reporting
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Comparison Between Ordinary Methods (LS,IV) and Robust Methods (2SWLS,LTS,RA) to estimate the Parameters of ARX(1,1,1) Model for Electric Loads
أنموذج الانحدار الذاتي بوجود متغير خارجي (ARX)
الكشف عن القيم الشاذة
طريقة المربعات الصغرى الاعتيادية (OLS)
طريقة المتغيرات المساعدة ذات الخطوات الاربعة (4SIV)
طريقة المربعات الصغرى الموزونة ذات المرحلتين (2SWLS)
طريقة المربعات الصغرى المشذبة (LTS)
مقدرات التباينات الذاتية للبواقي(RA).
(ARX)
The Outliers Detection
Ordinary Least Squares Method
Four-Step Instrumental Variables Method
Two-Stage Weighted Least Squares Method
Least Trimmed Squares Method
Residual Auto-covariances Estimators.
Abstract:
The models of time series often suffer from the problem of the existence of outliers that accompany the data collection process for many reasons, their existence may have a significant impact on the estimation of the parameters of the studied model. Access to highly efficient estimators is one of the most important stages of statistical analysis, And it is therefore important to choose the appropriate methods to obtain good estimators. The aim of this research is to compare the ordinary estimators and the robust estimators of the estimation of the parameters of
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Publication Date
Wed Jan 01 2020
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees20
Change detection of the land cover for three decades using remote sensing data and geographic information system
The changes in the land cover using geographical information systems and remote sensing techniques for the period (1990 - 2019) for part of the Baghdad governorate in central Iraq are detected and monitored. In this research
four satellite scenes with different sensors were used the TM
ETM+
and OLI
which were obtained by Landsat-5
Landsat-7 and Landsat-8 satellites
respectively. Maximum likelihood method supervised classification is adopted as the main classifier to distinguish different land cover types in the study region. The results showed that there are ten different classes in the values of their reflectance. This study proved that any landcover of the earth’s surface can be studied and determined by its spectral characteristics. The change for each class of the land cover for the study area was determined within the study period. The results of the study confirmed the possibility of identifying the types of land cover and finding the percentage of changes that occur in it and detecting it with high efficiency using the remote sensing technique.
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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Theoretical And Applied Information Technology
Factors affecting global virtual teams’ performance in software projects
Today the trend is to perform software development work via distributed geographical area among team
individual or even as an organization. However
due to the global market and international presence of many companies
there is a need to implement a global virtual teams. The global virtual team members are gradually engaged in globalized business environments across space
time and organizational boundaries via information and communication technologies. A global virtual team relies on communication
collaboration
and information exchange are the most important criteria in global virtual teams’ operations. The purpose of this paper is to answer two research questions. The first research question is to identify the factors affecting global virtual teams’ performance. A systematic literature review was conducted to answer the first research question. The second research question is on what the rank of the factor affecting the global virtual teams’ performance according to their level of effect on global virtual teams’ performance. Online survey was conducted within 103 developers and IT managers from eight IT companies to answer the second research question. The Statistical Package for Social Science (SPSS 22) was used to analyze the collected data. In this study
we investigated factors that affect global virtual teams’ performance
factors considered include cultural differences
language problems
time-zone differences
team size
technical problems
lack of trust
lack of sufficient training
and ICT problems. Also the findings indicated that lack of sufficient training is the highest level of effect on global virtual teams’ performance. On the other hand
team size is the lowest level of effect on global virtual teams’ performance. © 2005 - 2016 JATIT & LLS. All rights reserved.
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