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

Phishing is an internet crime achieved by imitating a legitimate website of a host in order to steal confidential information. Many researchers have developed phishing classification models that are limited in real-time and computational efficiency.  This paper presents an ensemble learning model composed of DTree and NBayes, by STACKING method, with DTree as base learner. The aim is to combine the advantages of simplicity and effectiveness of DTree with the lower complexity time of NBayes. The models were integrated and appraised independently for data training and the probabilities of each class were averaged by their accuracy on the trained data through testing process. The present results of the empirical study on phishing websi

In this paper, we introduce and study new types of soft open sets and soft closed
sets in soft bitopological spaces (X,~ ,~ ,E) 1 2   , namely, (1,2)*-maximal soft open
sets, (1,2)*-maximal soft (1,2)*-pre-open sets, semi (1,2)*-maximal soft (1,2)*-preopen
sets, (1,2)*-maximal soft closed sets, (1,2)*-maximal soft (1,2)*-pre-closed
sets, (1,2)*-minimal soft open sets, (1,2)*-minimal soft (1,2)*-pre-open sets, (1,2)*-
minimal soft closed sets, (1,2)*-minimal soft (1,2)*-pre-closed sets, and semi (1,2)*-
minimal soft (1,2)*-pre-closed sets. Also, properties and the relation among these
concepts have been studied.

     The linear instability and nonlinear stability analyses are performed for the model of bidispersive local thermal non-equilibrium flow. The effect of local thermal non-equilibrium on the onset of convection in a bidispersive porous medium of Darcy type is investigated.  The temperatures in the macropores and micropores are allowed to be different. The effects of various interaction parameters on the stability of the system are discussed. In particular, the effects of the porosity modified conductivity ratio parameters,  and , with the int

Abstract: A novel design of Mach Zehnder Interferometer (MZI) in terms of using special type of optical fiber that has double clad with graded distribution of the refractive index that can be easily implemented practically was suggested and simulated in this work. The suggested design is compact, rapid, and is simple to be modified and tested. The simulated design contains a MZI of 1546.74 nm of central wavelength that is constructed using special type of double clad optical fiber that has two different numerical apertures. The first aperture will supply single mode propagation via its core, while the second numerical aperture supports a zigzag wave propagation (multimode) in the first clad region. The interferometer’s

The present study attempts to identify some of the differences between the skull bones of two species Cyprinus carpio and Carassius carassius, which belong to the Cyprinidae family. The study is a taxonomic diagnostic study between the two species which are considered local fish abundant in the Iraqi aquatic environment

The research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.

The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a

In recent decades, drug modification is no longer unusual in the pharmaceutical world as living things are evolving in response to environmental changes. A non-steroidal anti-inflammatory drug (NSAID) such as aspirin is a common over-the-counter drug that can be purchased without medical prescription. Aspirin can inhibit the synthesis of prostaglandin by blocking the cyclooxygenase (COX) which contributes to its properties such as anti-inflammatory, antipyretic, antiplatelet and etc. It is also being considered as a chemopreventive agent due to its antithrombotic actions through the COX’s inhibition. However, the prolonged use of aspirin can cause heartburn, ulceration, and gastro-toxicity in children and adults. This review article hi

Modern French novel has gained a distinctive status in the history of French literature during the first half of the twentieth century. This is due to many factors including the new literary descriptive objective style adopted by novelists like Alain Robbe – Grillet that  has long been regarded as the outstanding writer of the nouveau roman, as well as its major spokesman, a representative writer and a leading theoretician of the new novel that has broken the classical rules of the one hero and evolved, through questioning the relationship of man and the world and  reevaluating the limits of contemporary fiction , into  creating a new form of narrative.

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Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the