The interest in the intellectual capital and its development is a civilized necessity imposed by the requirements of the times and cannot imagine an advanced society in its potential productivity in poor efficiency of human capital, and features the work environment change permanently, putting the management of financial companies against a constant challenge toward coping with new developments in this changing environment and this is not taken unless owned by these companies qualified human resources and the provision of Culture organizers have, which manifested itself with the research problem by the following two questions:

1. Did the intellectual capital value specific financial and

he planning process is generally aimed at developing the city and making it meet the needs of different citizens. The green areas constitute one of the basic needs of the city and with the rapid and unusual growth in the size of cities, especially in the third world countries, which is often embodied in capitals. Which was achieved as a result of many reasons, including political, economic and social and even enshrined through some of the decisions that were issued and the city of Baghdad, but a clear example of these cities. The city and the environment are inseparable terms. The city is where people spend their lives and their daily experiences, and the environment is the center in w

The aim of this research is controlling the amount of the robotic hand catching force using the artificial muscle wire as an actuator to achieve the desired response of the robotic hand in order to catch different things without destroying or dropping them; where the process is to be similar to that of human hand catching way. The proper selection of the amount of the catching force is achieved through out simulation using the fuzzy control technique. The mechanism of the arrangement of the muscle wires is proposed to achieve good force selections. The results indicate the feasibility of using this proposed technique which mimics human reasoning where as the weight of the caught peace increases, the force increases also with approximatel

This study uses the performance of the discretionary estimation models by using a sample of listed companies in the Netherlands and Germany. The actual accounting framework provides a wide opportunity for managers to influence data in financial reporting. The corporate reporting strategy, the way managers use their discretionary accounting, has a significant effect on the company's financial reporting. The authors contribute to the literature through enhancement to these models to accomplish better effects of identifying earnings management as well as to present evidence that is particular to the Dutch and German setting.

For this, we followed the methodology of Dechow, Sloan, and Sweeney (1995) and Chan

Background: Cancer is a lethal disease that results from a multifactorial process. Progression into carcinogenesis and an abnormal cell proliferation can occur due to the micro and macro environment as well as genetic mutations and modifications. In this review, cancer and the microbiota – mainly bacteria that inhabit the tumour tissue – have been discussed. The positive and negative impacts of the commensal bacteria on tumours being protective or carcinogenic agents, respectively, and their strategies have also been described. Methods: Related published articles written in English language were searched from Google Scholar, PubMed, Mendeley suggestions, as well as Google search using a combination of the keywords ‘Microbiota, commens

Inclination Of The Lumbosacral Angle In Normal Individuals: An Mri Study,GJRA - Global Journal For Research Analysis(GJRA) GJRA is a double reviewed monthly print journal that accepts research works. 36572+ Manuscript submission, 9855+ Research Paper Published, 100+ Articles from over 100 Countries

The purpose of this study is discuss the effect of Corporate Governance in the Tax Planning, has been made in a sample of Iraqi Industrial contribution Companies listed in Iraqi Stock Exchange Market (ISE) , for the period from 2008 to 2012.The study used the" Experimental Research Approach" . Also used the (Modified Jones Model, 1995) in order to measure the corporate governance, to measure the extent of the practice of corporate governance in the samples companies. While it use to measure tax planning, the model that used by studies and researches of tax that adopted in discussions of tax reform, by analyzing the financial statements of companies  to reach  a measurement  for  the two variables of the study.  T

This study aims to study the political caricature and its indications in the Palestinian newspapers, to know its subjects, the active characters, the artistic styles, and the symbols the caricaturists use.

The study concluded that there is a variety of subjects that the political caricature handled in the studied newspapers and the degree of interest in every subject. The subjects related to the international subjects came first (% 24.5) and the other subjects came next (% 22.2).

The results showed the caricaturists relied on unnamed symbolic active characters that came first (% 62.3) and named symbolic characters (% 11.1). The positive characteristics of the Palestinian figures were higher than the negative ones, and the