the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...

in recent years, using new methods in utilization of energy resources has become necessary due to environmental pollution and restriction of energy resources. the hybrid system presented in this article produced power with sofc and stirling engine. the purpose is to analyze a 50 kw solid oxide fuel cell that could produce enough thermal energy for a 10 kw stirling engine working in the hybrid s...

Nanocomposites films of (polymer blend-ceramics) were prepared from (PVA-PAA) blend and (PVA-PAA) blend doped with niobium carbide nanoparticles for humidity sensors have low cost, easy fabrication, high sensitivity, lightweight and high corrosion resistance. The structural, electrical and optical properties of (PVA-PAA-NbC) nanocomposites have been studied. The D.C electrical properties of (PV...

Abstract: The big share of electrical breakdown in electrical devices failure among other factors is caused by multitasking such as electrical insulation, mechanical support, energy dissipation, Energy storage, etc. which brings many attentions to lifetime estimation of said insulation material. Up to now, there was no-general theory had been suggested for lifetime estimation of mentioned insul...

physiologically thermal comfort condition is a limit of temperature and humidity. ,in which thermal control mechanism of human body is in its least activity . thermal comfort conditions not only have impact on sizes of heating and cooling equipment ,but also affects the thickness of insulation, and .energy, consumption of buildings. it is necessary to define thermal comfort condition for differ...

the variations of the electrical conductivity with temperature and electric field of the ternary alloy of gallium, aluminium and arsenic (al0.75ga0.25as) with atomic compositions of 99/1 and 98/2 have been investigated. the electrical conductivity of the alloy increases with temperature according to the relation, ? = ?0 exp (??/kt). the activation energy calculated from this empirical relation ...