Purpose - This study relies on the descriptive and analytical approach through collecting and analyzing the necessary data, as this approach focuses on polling the opinions of the research sample and its directions, and aims to develop a model that studies the relationship between knowledge creation and organizational ambidexterity in Iraqi private banks and verifying its validity experimentally.

Design / Methodology / Introduction - A survey was conducted through a questionnaire form to collect data from a sample of (113) managers in private commercial banks. In addition, this study used the AMOS program and the ready-to-use statistical program package (SPSS V.25) to test the proposed hypotheses of the t

This study aimed to measure  the accounting conservatism  and the lemited factors which  affected on it in the annual financial reports of insurance companies which listed on the Amman Stock Exchange during the period from 2005 to 2016, these factors were represented by firm age, firm debt and firm size.

Using the market value model (MV) To book value  ( BV) Beaver and Ryan (2000) The level of the accounting conservatism was measured. The study found that the insurance companies which are listed on the ASE exercise the accounting conservatism when they were  preparing financial reports. And when conducting a process  of the test of the affected of the factors (The age of the

    The natural  polyphenolic  compound that cinnamon contains is well known for its various biological activities, a broad variety of pharmacological and therapeutic properties.  Diversified biomedical and pharmacological applications benefit from organic nanoparticles with controlled properties. Bioactive and non-toxic, cinnamon nanoparticles (CNPs) can be effective antibacterial agents. Driven by this idea, we prepared spherical CNPs using liquid (PLAL) pulse laser ablation technique and defined those NPs. Using Q-switched Nd : YAG With a wavelength of 1064 nm  pulse laser of constant energy 500 mj , And different laser pulses ( 250 , 500 , 750 , 1000 ) pulse /sec a pure cinnamon target submerged in

Lithium–Manganese ferrites having the chemical formula (Li0.5-0.5x Mnx Fe2.5-0.5x O4), (0 ≤ x ≤ 1) were prepared by double sintering powder processing. The density of the ferrite increased with Mn content while the porosity was noticed to decrease. The dielectric constant was found to increase at high frequencies more rapidly than the low ones. The dielectric constant found to decrease with Mn content. The decrease in loss factor with frequency agreed with Deby’s type relaxation process. A maximum of dielectric loss factor was observed when the hopping frequency is equal to the external electric field frequency. Manganese substitution reduced the dielectric loss in ferrite. The variation of tanδ with frequency shows a similar na

To produce Zinc Oxide NanoParticles, ZnO-NPs, different methods can be used. However, the utilization of Liquid-Phase Pulsed Laser Ablation, LP-PLA, methodology of three distinct environment of aqueous using pure zinc plate will be one of the approaches for this job. Thus, in this work, concentrates on the influence of the results after employing some changes on the environment in other words, the influence of the NPs size and/or the NPs availability/appearance. Cetyltrimethylammonium Bromide, CTAB, is one of the three surfactants that have been used in the water-based solution. That is, the Sodium Dodecyl Sulfate, SDS, besides the Distilled Water, DW, the three surfactants will be ready when the molarity of the DW is around 10− 3 M. Th

In this research, the electrical characteristics of glow discharge plasma were studied. Glow discharge plasma generated in a home-made DC magnetron sputtering system, and a DC-power supply of high voltage as input to the discharge electrodes were both utilized. The distance between two electrodes is 4cm. The gas used to produce plasma is argon gas which flows inside the chamber at a rate of 40 sccm. The influence of work function for different target materials (gold, copper, and silver), - 5cm in diameter and around 1mm thickness - different working pressures, and different applied voltages on electrical characteristics (discharge current, discharge potential, and Paschen’s curve) were studied. The results showed that the discharge cur

The photocatalyst process is considered the most promising method for the removal of water contamination. For excellent chemical and structural properties of Co3O4 nanoparticles, various Co3O4-based nanostructures can be applied as a photocatalyst. In this work, carbon quantum dots is prepared via an eco-friendly process and linked to Co3O4 effectively. X-ray diffraction pattern (XRD), scanning electron microscopy (SEM), transmission electron microscopy (TEM), UV-visible absorption spectroscopy and Fourier transform infrared spectroscopy (FT-IR). The photocatalyst process reveals that prepared nanocomposites can be degraded methylene blue under solar irradiation strongly. Results showed that methylene blue and methyl orange are degraded via

The importance of internal audit in the growing demand for services in the public and private economic units, and in the rapid growth of its systems professional, has also been recognition of the importance of internal audit quality and the quality of information provided in a long time, as well as the importance of achieving the greatest possible quality in his work to reduce accounting risks of financial reports misleading or fraudulent, which is one of the important features of the audit.

The internal audit quality are linked with the ability of auditors to detect errors in the financial statements, and their willingness to express an opinion technical neutral and non-aligned based on the results of th

This study includes the direct influence of (single & multi) dose of Cold Atmospheric Plasma (CAP) on the no. of platelets for mice for different exposure time (15, 30, 60, and 120) sec. the influence of CAP on mice was measured after 1, 2, 3, 7, and 14 day from exposure.
The results obtained in this study indicate that the effect of low doses of CAP on platelets was stimulatory effect in the first few hours from exposure (1day) but the high dose was inhibitory, It was found that after two weeks of exposure that the number of platelets became normal comparable to the control one, and this indicates that plasma effect was removed after this period.

    Many studies have been made and still concerning the field of translation. Since the mid-90's a considerable amount of researches has tackled the problem of gender and its effect on the process and the product of translation. Simon (1996, p 508) points out that when comparing women and men as translators and writers through history, women seem to be the weaker side. This paves the way to feminist movements which produce prominent studies concerning gender as a concept and translator's gender as practice on the quality and the accuracy of the translation.           

     Flotow (in Meschia, 2012, p 1-4) outlines several issues that can be