كنا ولا نزال نقرأ عن انهيار اسهم بورصة وول ستريت في نيويورك عام 1929 لكننا لم نعايش ذلك الحدث الاقتصادي الكبير، اما الان فإننا نرى ونسمع ونحس بتداعيات هذه الازمة المالية بل الاقتصادية العالمية الحالية.

وهذه الشرارة التي كانت بدأت قبل حوالي 80 عاماً ها هي تعيد نفسها اليوم وتبدأ من نفس المكان- بورصة وول ستريت في نيويورك.

واذا كنا قرأنا عن انهيار نظام برتن- وودز بعد الحرب العالمية الث

This work focuses on the use of biologically produced activated carbon for improving the physi-co-chemical properties of water samples obtained from the Tigris River. An eco-friendly and low-cost activated carbon was prepared from the Alhagi plant using potassium hydroxide (KOH) as an impregnation agent. The prepared activated carbon was characterised using Fourier-transform infrared spectroscopy to determine the functional groups that exist on the raw material (Alhagi plant) and Alhagi activated carbon (AAC). Scanning electron microscope–energy-dispersive X-ray spectroscope was also used to investigate the surface shape and the elements that compose the powder. Brunauer–Emmett–Teller surface area analysis was used to evaluate the spe

Fe3O4:Ce thin films were deposited on glass and Si substrates by Pulse Laser Deposition Technique (PLD). Polycrystalline nature of the cubic structure with the preferred orientation of (311) are proved by X-ray diffraction. The nano size of the prepared films are revealed by SEM measurement. Undoped Iron oxide and doped with different concentration of Ce films have direct allowed transition band gap with 2.15±0.1 eV which is confirmed by PL Photoluminescence measurements. The PL spectra consist of the emission band located at two sets of peaks, set (A) at 579±2 nm , and set (B) at 650 nm, respectively when it is excited at an excitation wavelength of 280 nm at room temperature. I-V characteristics have been studied in the dark and under v

Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl

Biodiesel as an attractive energy source; a low-cost and green synthesis technique was utilized for biodiesel preparation via waste cooking oil methanolysis using waste snail shell derived catalyst. The present work aimed to investigate the production of biodiesel fuel from waste materials. The catalyst was greenly synthesized from waste snail shells throughout a calcination process at different calcination time of 2–4 h and temperature of 750–950 ◦C. The catalyst samples were characterized using X-Ray Diffraction (XRD), Brunauer-Emmett-Teller (BET), Energy Dispersive X-ray (EDX), and Fourier Transform Infrared (FT-IR). The reaction variables varying in the range of 10:1–30:1 M ratio of MeOH: oil, 3–11 wt% catalyst loading, 50–

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 meeting

Non uniform channelization is a crucial task in cognitive radio receivers for obtaining separate channels from the digitized wideband input signal at different intervals of time. The two main requirements in the channelizer are reconfigurability and low complexity. In this paper, a reconfigurable architecture based on a combination of Improved Coefficient Decimation Method (ICDM) and Coefficient Interpolation Method (CIM) is proposed. The proposed Hybrid Coefficient Decimation-Interpolation Method (HCDIM) based filter bank (FB) is able to realize the same number of channels realized using (ICDM) but with a maximum decimation factor divided by the interpolation factor (L), which leads to less deterioration in stop band at

      During the last few decades, many academic and professional groups gave attention to adopting the multi-criteria decision-making methods in a variety of contexts for decision-making that are given to the diversity and sophistication of their selections. Five different classification methods are tested and assessed in this paper. Each has its own set of five attribute selection approaches. By using the multi-criteria decision-making procedures, these data can be used to rate options. Technique for order of preference by similarity to ideal solution (TOPSIS) is designed utilizing a modified fuzzy analytic hierarchy process (MFAHP) to compute the weight alternatives for TOPSIS in order to obtain the confidence value of each class

Pulsed laser deposition (PLD) technique was applied to prepared Chromium oxide (Cr₂O₃) nanostructure doped with Titanium oxide (TiO₂) thin films at different concentration ratios 3,5,7 and 9 wt % of TiO₂. The effect of TiO₂ dopant on the average size of crystallite of the synthesized nanostructures was examined by X-ray diffraction. The morphological properties were discussed using atomic force microscopy(AFM). Observed optical band gap value ranged from 2.68 eV to 2.55 eV by ultraviolet visible(UV-Vis.) absorption spectroscopy with longer wave length shifted  in comparison with that of the bulk Cr₂O₃ ~3eV. This indicated that the synthesized samples a

The density functional B3LYP is used to investigate the effect of decorating the silver (Ag) atom on the sensing capability of an AlN nanotube (AlN-NT) in detecting thiophosgene (TP). There is a weak interaction between the pristine AlN-NT and TP with the sensing response (SR) of approximately 9.4. Decoration of the Ag atom into the structure of AlN-NT causes the adsorption energy of TP to decrease from − 6.2 to − 22.5 kcal/mol. Also, the corresponding SR increases significantly to 100.5. Moreover, the recovery time when TP is desorbed from the surface of the Ag-decorated AlN-NT (Ag@AlN-NT) is short, i.e., 24.9 s. The results show that Ag@AlN-NT can selectively detect TP among other gases, such as N2, O2, CO2, CO, and H2O.