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

With today's rapid and full of dangers the world banking sector is one of the most vital sectors at risk, and on the supervisory bodies responsible for monitoring the work of banks to take an active role in influencing the banks and put on the right track and is compatible with internationally approved curriculum. The lie of the research problem in the weak supervisory role of the Central Bank for banks in general and private banks in particular, limited the process of performance audit carried out by the Federal Office of Financial Supervision in auditing oversight role of the Central Bank control over the banks, according to the methods of performance audit followed by the upper bodies of financial control and accounting, And it was ba

The movement and broadening of foreign and European words into Persian is a topic within historical linguistics. Such changes are semantic, phonological

Since many of these European loanwords into Persian took a remarkable space within Persian dictionaries, and became an indispensible part of the language, a study of the original languages of these loanwords may identify the enormous effect of those languages upon Persian, being a receptor language, and may refer to the liveliness.

Among the important factors which helped the movement of various loanwords into Persian are:

• Geographical: this is seen via contact between Persian people and those neighboring people, specifically those speaking Ara

Background: Periodontitis is a long-standing infection that destroys the gums, periodontal ligaments, and the alveolar bone that supports the teeth. Inflammation of the gums and chronic periodontitis are both caused by the bacteria in the dental plaque and the herpes viruses, especially types 1 and 2 of the herpes simplex virus.

Objectives: To compare the ELISA and real-time PCR as ways to detect the herpes simplex virus in breast cancer pat

Background: Many anti-obesity medicines have been increased in recent years to solve the problem of obesity; among these medicines are Green Lean Body Capsules (GLBCs) which contain green plants and fruits extract.
Objective: This study was designed to evaluate the effects of daily oral consumption of GLBCs on level of serum lipids, renal function tests, and the histological structure of the kidney in albino rats.
Materials and Methods: Twenty adult albino male rats weighing 240-260 g were divided into 2 equal groups: control group and GLBCs-treated group. During the 4-weeks treatment, each rat in the GLBCs-treated group was orally administered with 20 mg/kg B.W. of GLBCs, while the control rats were orally

       This paper aims at providing the teaching staff members with the necessary skills so as to become capable of tackling various situations, and treating daily problems that face students learning Spanish as a Second Language.  This is made as an attempt to make teachers of foreign languages in general acquainted with modern trends of teaching with less complicated methods, specifically in teaching e earlier stages of foreign languages.

Abstracto:

      En el presente trabajo pretendemos dotar al docente no nativo de Lenguas extranjeras, con algunos de los métodos necesari

  The research explain the developments in the structure of government Expenditure for the period (1990-2014), this period include tow different periods in terms of the conditions, the first period (1990-2002)characterized by imposing the economic sanctions and deny the Iraqi economy from the oil revenues, while the second period (2003-2014) marked by abundance resource rents as a result of lifting the ban on oil exports, (autoregressive Distributed lag Model) has been used to measure the impact of government Expenditure in both side current and investment in the oil-GDP (gross domestic product) and non oil-GDP, the stady found that there is no significant relationship between current Expenditure in non-oil and oil-GDP in bo

The investor needs to a clear strategy for the purpose of access to the financial market, that is, has a plan to increase The share of the profits thinking entrepreneur and new, and highlights the importance of this in that it sets for the investor when it goes to the market, and when it comes out of it, and at what price to buy or sell the stock, and what is the the amount of money it starts. Fortunately, he does not need to invent his own investment strategy, because over the years the development of effective methods of buying and selling, and once you understand how to work these methods investor can choose the most appropriate methods and adapted image that fit his style investment .

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Atorvastatin calcium (ATR) is an antihyperlipidemic agent used for lowering blood cholesterol levels. However, it is very slightly soluble in water with poor oral bioavailability, which interferes with its therapeutic action. It is classified as a class II drug according to Biopharmaceutical Classification System (low solubility and high permeability).