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 meetings of audit committee members enhance the level of intellectual capital disclosure. However, the independency and size of the audit committee were not associated with intellectual capital disclosure. Therefore, it is recommended that it is necessary to enhance the audit committee effectiveness by identifying the concept of independence that should be available in the members of the audit committee and emphasizing that there are no self-interests or benefits for its members in order to be able to exercise its role effectively, and this is taken into account through the Palestinian Monetary Authority setting clear and specific conditions for independence and what It involves the requirements.
أثر خصائص لجنة التدقيق في الإفصاح عن رأس المال الفكري: أدلة من فسطين: The Impact of Audit committee characteristics on Intellectual capital disclosure : Empirical evidence from Palestine
Audit committee characteristics
Intellectual capital disclosure
Palestine exchange
financial reporting
Publication Date
Fri Aug 01 2025
Journal Name
Microbial Pathogenesis
Antibacterial and therapeutic effects of vancomycin-resistant Staphylococcus aureus bacteriocin (VRSAcin) in the treatment of VRSA skin infection in mice
Vancomycin Staphylococcus aureus (VRSA) is a strain of S. aureus that is considered the main cause of bacterial
skin and soft tissue infections. It has acquired resistance to vancomycin and represents a therapeutic challenge.
The current study aimed to compare the possible therapeutic effects of VRSA bacteriocin (VRSAcin) on the
treatment of skin infection in mice with those of an antibiotic (linezolid). The results showed that of the fifty
swabs obtained from human skin wounds. One isolate was selected for VRSAcin extraction depending on its
antibiotic resistance using an antibiotic susceptibility test.An agar well diffusion test was used to determine
bacteriocin’s antibacterial activity
as well as its a minimum inhibitory concentration
minimum bactericidal
concentration
and antibiofilm efficiency against gram-positive and gram-negative bacteria that were resistant to
many medicines. The freshly developed antibacterial substance VRSAcin shows promise. Bacteriocin from VRSA
was extracted and studied the optimal conditions for the Production following Purification of bacteriocin by
ammonium sulfate precipitation followed by cation-exchange chromatography. The molecular weight of
bacteriocin about (29 kDa) were determined by Sodium Dodecyl Sulfate-polyacrylamide gel electrophoresis
(SDS-PAGE). The typical conditions for the production of VRSAcin include a pH of 7 and a temperature of 37 ◦C
for 48 h. In mice
VRSA-contaminated wounds revealed severe tissue distraction and inflammation that extended
to the hypodermis
while VRSA-treated skin showed mild changes and localized lesions to the epidermis and
upper dermis. The skin of linezolid ointment-treated mice showed moderate to severe changes. In conclusion
VRSA strain infections in human burned skin were more common than expected. In vivo studies in mice indicated
that wounded skin infected with VRSA can be treated with VRSAcin as an antibacterial agent that promotes
healing processes with obvious superiority to linezolid ointment. As a result
the VRSA develops bacteriocins that
are appropriate for regulating AMR
Gram-positive and Gram-negative bacteria
and may be useful in wound
dressings.
(5)
(4)
