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

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

Roller Compacted Concrete (RCC) is a technology characterized mainly by the use of rollers for compaction; this technology achieves significant time and cost savings in the construction of dams and roads. The primary scope of this research is to study the durability and performance of roller compacted concrete that was constructed in the laboratory using roller compactor manufactured in local market. A total of (60) slab specimen of (38×38×10) cm was constructed using the roller device, cured for 28 days, then 180 sawed cubes and 180 beams are obtained from RCC slab. Then, the specimens are subjected to 60 cycles of freezing and thawing, sulfate attack test and wetting and drying. The degree of effect of the type of coarse aggregate (c

In this work Aquatic plant (Nile rose) was used to study adsorption of industrial dye (safranin-O from aqueous solution within several operation conditions. The dried leaves of Nile rose plant were used as adsorbents safranin-O from aqueous solution after different activations such as wet and dry enhancements. The data show increasing in dye solution removal percentage for both activation methods of the adsorbent and also dye removal percentage that was obtained by using adsorbent without any treatment with the progress contact time. The dye removal percentages at equilibrium time 40 minutes were 88.7% at non-activation, 92.3% at thermal activation, and 98.3% at acidic activation. The samples adsorbents before and after adsorption which wer

This investigation was carried out to study the treatment and recycling of wastewater in the Battery industry for an effluent containing lead ion. The reuse of such effluent can only be made possible by appropriate treatment method such as electro coagulation.
The electrochemical process, which uses a cell comprised aluminum electrode as anode and stainless steel electrode as cathode was applied to simulated wastewater containing lead ion in concentration 30 – 120 mg/l, at different operational conditions such as current density 0.4-1.2 mA/cm2, pH 6 -10 , and time 10 - 180 minute.
The results showed that the best operating conditions for complete lead removal (100%) at maximum concentration 120 mg/l was found to be 1.2 mA/cm2 cur

New series of 2-mecapto benzoxazole derivatives (1-20) incorporated into fused to different nitrogen and suphur containing heterocyclic were prepared from 2-meracpto benzoxazole, when treated with hydrazine hydrate to afford 2-hydrazino benzoxazol (1). Compound (1) converted to a variety of pyridazinone andphthalazinone derivatives (2-4) by reaction with different carboxylic anhydride. Also, reaction of (1) with phenyl isothiocyanate and ethyl chloro acetate afforded 3-phenyl-1,3-thiazolidin-2,4-dione-2-(benzoxazole-2-yl-hydrazone) (6). Azomethines (7-10) were prepared through reaction of (1) with aromatic aldehyde, then (7, 8) converted to thaizolidinone derivatives (11, 12). Treatment of (1) with active methylene compounds afforded deriva

This study was carried out to investigate the effect of dietary supplementation with different levels of parsley on semen quality of local Iraqi ganders. A total of thirty-two local ganders were used in this study during the period from the beginning of February to the end of April. The ganders were allocated for 4 treatment groups containing 8 ganders each. The treatment groups were as follows: Control diet (free from parsley); T1: Control diet + 80 g/d parsley; T2: Control diet + 160 g/d parsley; T3: Control diet + 240 g/d parsley. Semen samples were collected twice a week, fortnightly, from each gander by the dorsal-abdominal message method. The first semen collection was used to evaluate semen volume, sperm concentration, live in total

n this research, several estimators concerning the estimation are introduced. These estimators are closely related to the hazard function by using one of the nonparametric methods namely the kernel function for censored data type with varying bandwidth and kernel boundary. Two types of bandwidth are used: local bandwidth and global bandwidth. Moreover, four types of boundary kernel are used namely: Rectangle, Epanechnikov, Biquadratic and Triquadratic and the proposed function was employed with all kernel functions. Two different simulation techniques are also used for two experiments to compare these estimators. In most of the cases, the results have proved that the local bandwidth is the best for all the types of the kernel boundary func

يهدف البحث الى دراسة وتحليل الهندسة المتزامنة (CE) وتحسين التكلفة(CO)، واستعمال مخرجات الهندسة المتزامنة كمدخلات لتحسين التكلفة، وبيان دور الهندسة المتزامنة في تحسين جودة المنتوج، وتحقيق وفورات في وقت التصميم والتصنيع والتجميع وتخفيض التكاليف، فضلاً عن توظيف بعض النماذج لتحديد مقدار الوفورات في الوقت ومنها نموذج(Lexmark) ونموذج (Pert) لتحديد الوفورات في وقت التصميم وقت لتصنيع والتجميع.      ولتحقيق اهداف 

The expanding use of multi-processor supercomputers has made a significant impact on the speed and size of many problems. The adaptation of standard Message Passing Interface protocol (MPI) has enabled programmers to write portable and efficient codes across a wide variety of parallel architectures. Sorting is one of the most common operations performed by a computer. Because sorted data are easier to manipulate than randomly ordered data, many algorithms require sorted data. Sorting is of additional importance to parallel computing because of its close relation to the task of routing data among processes, which is an essential part of many parallel algorithms. In this paper, sequential sorting algorithms, the parallel implementation of man