This study examined the relationship between the reporting lag (the timeliness of corporate financial reporting) and several independent variables: (1) Audit reporting lag,(2)Company Size,(3) Profitability of the company,(4)Company Age,(5) Sector Type.(6)Audit’s Opinion,(7) Market Type,(8) Gearing,(9) Concentration of ownership,(10) Audit Firm Size(11)Profit or Loss Company(12) Companies Listed lag on the PEX. In order to achieve the objectives of the study and testing its hypotheses, the data Obtained through actual data of a financial reports, and based on me

There is a set of economic factors that affect the rationalization of decisions on unexploited resources within the economic unit and here determines the problem of the search for the question of what economic factors cause the emergence of asymmetric costs, and aims to identify these factors in the costs of adjustment to resources, change in The size of the activity of the economic unit, the general trend of sales change in the previous period, and the economic level of the country. Rh measure the impact of these factors on economic unity, and taking into consideration the impact when formulating decisions.

This research studies Reinforcing and applied load of  Wear Rate for Epoxy composites contains from epoxy resin (Ep) as a matrix material and reinforced by Gawain red wood flour , Russian white wood flour , glass powder and rock wool fibers , with volume fraction (20%) for all samples in lab conditions.  by using the load (10,20 ,30 ,40) Newton of iron disc for testing  time(10) minute, and the results have shown that the reinforcing of epoxy resin led to decrease  wear rate for all samples except the hybrid composites reinforced earth glass powder , that the wear rate values  decrease  from   (22×10-9g/cm) to (4×10-9g/cm) of composite material(Ep+R.W.F) and thus(Ep+W.W.F)   at la

The optical modulator was designed by using iterated function

systems (IFSs) by IFS Construction Kit program. The modulator was inserted into the optical system using ZEMAX optical design program. In this program, it is assumed that the modulator is made from one of Ø¢ the infrared transmitting materials. Eight materials at room temperature were used in this study; these are IRTRAN materials, Si, and Ge for the range of 3-9 l-lm.

Systems were evaluated and analyzed by using different criteria,

including spot diagram, modulation transfer function, and point spread function. The effect of optical modulator change with the chang of Ø¢ its material results in focusing of functions and frequencies as requ

In this study, epoxy was used as a matrix for composite materials, with E-glass fiber, jute and PVC fiber which was woven roving fiber, as reinforcement with volume fraction (Vf= 30%). There are two of prepared types of epoxy non reinforced, epoxy reinforced with E-glass, jute and PVC fibers including study of mechanical tests (Impact test, Bending test) different temperature and thermal conductivity and calculating the temperatures coefficient at different temperature. Results show that elastic modulus at rate values decrease to the increase of temperature and the impact strength, impact energy and thermal conductivity increase with increase temperature.

In this work, the total linear attenuation coefficients µ(cm
-1
) were calculated and studied
for particulate reinforced polymer-based composites. Unsaturated polyester (UP) resin was
used as a matrix filled with different concentrations of Al, Fe, and Pb metal powders as
reinforcements. The effect of the metal powders addition at different weight percentages in
the range of (10,20,30,40,50)wt % and gamma energy on attenuation coefficients was studied.
The results show, as the metallic particulates content increase, the attenuation coefficients will
increase too, while it, were exhibited a decrease in their values when the gamma energy
increase.The total linear attenuation coefficients of gamma ray fo

In This research a Spectroscopic complement and Thermodynamic properties for molecule PO2 were studied . That included a calculation of potential energy . From the curve of total energy for molecule at equilibrium distance , for bond (P-O), the degenerated of bond energy was (4.332eV) instate of the vibration modes of ( PO2 ) molecule and frequency that was found active in IR spectra because variable inpolarization and dipole moment for molecule. Also we calculate some thermodynamic parameters of ( PO2 ) such as heat of formation , enthalpy , heat Of capacity , entropy and gibb's free energy Were ( -54.16 kcal/mol , 2366.45 kcal/mol , 10.06 kcal /k/mol , 59.52 k

يهدف البحث إلى تقييم الكفاءة الوظيفية لمؤسسات التعليم الأهلي في أداء وظيفتها بمستوى عالٍ لتشبع حاجة سكان المدينة الذين فضّلوا التعليم الأهلي على التعليم داخل المؤسسات الحكومية مما أدى إلى انتشارها، وصولا إلى أهم الآثار المترتبة على ذلك الانتشار إذ نافست فيه مؤسسات التعليم الحكومي، بل وتنافست المؤسسات الأهلية فيما بينها لتقديم أفضل خدمة تعليمية للصراع من أجل البقاء، وتهدف أيضا إلى  إظهار الوجه السلبي ا

Different cooking conditions were examined for aluminum content in food cooked while wrapped with aluminum foil. The influence of each anticipated factor (the acidity of the cooking medium, type of acids normally used in cuisines namely acetic and tartaric acids, various cooking temperatures, influence of the presence of sodium chloride salt, the effect of cooking oil, and the length of time of cooking) was studied thoroughly as a function of aluminum degraded out of the aluminum foils to the medium. The experimental samples were digested with nitric acid upon fulfillment of examining each factor separately before quantifying aluminum with the sensitive technique of atomic absorption spectroscopy. The outcomes of the study have shown that t

In this research, annealed nanostructured ZnO catalyst water putrefaction system was built using sun light and different wavelength lasers as stimulating light sources to enhance photocatalytic degradation activity of methylene blue (MB) dye as a model based on interfacial charges transfer. The structural, crystallite size, morphological, particle size, optical properties and degradation ability of annealed nanostructured ZnO were characterized by X-Ray Diffraction (XRD), Atomic Force Microscopy (AFM) and UV-VIS Spectrometer, respectively. XRD results demonstrated a pure crystalline hexagonal wurtzite with crystalline size equal to 23 nm. From AFM results, the average particle size was 79.25nm. All MB samples and MB with annealed nanostr