The aim of this study is to get practical evidence from the Egyptian business environment The Impact of Audit Committees Effectiveness and External Audit Quality on Timeliness of annual Financial Report. Design and methodology: The study based on the content analysis technique to examine the annual reports of a sample of (30) companies listed on the Egyptian Stock Exchange (EGX100) during the period (2016-2019) with a total of (120) respondents. To test the research hypotheses, the results of the study indicate that there is a negative significant impact of audit committees on timeliness of annual financial report. Moreover, while there is a negative impact on the quality of the external audit on the timing of issuing the annual

     In  this paper,  the peristaltic flow under the impact  of  heat transfer, rotation and induced magnetic field of a two dimensional for the Bingham plastic fluid is discussed. The coupling among of momentum with rotational, energy and the induced magnetic field equations are achieved by the perturbation approximation method and the mathematica software to solve  equations that are nonlinear partial differential equations. The fluid moves in an asymmetric channel, and assumption the long wavelength and low Reynolds number, approximation are used for deriving a solution of the flow.  Expression of the axial velocity, temperature, pressure gradient, induced magnetic field, magnetic force, current density are developed the eff

Ciprofloxacin (Cip) and hydrocortisone (Hyd) were simultaneously measured as hydrochloride and sodium succinate, respectively, using the H-point standard addition method (HPSAM). The approach can precisely identify Cip in the presence of Hyd with various analyte-to-interference ratios (5:5, 5:10, 10:5, 10:10) µg.mL^-1, in mixed samples containing (1-5µg.ml^-1) of Cip, at the wavelengths of (236 and 257) nm. In the same way, Hyd was analyzed in the presence of Cip in different analytes with an interference ratio of (5:5, 5:10, 10:5, 10:10) µg.mL^-1, in mixed samples containing (1-5 µg.mL^-1) of Hyd, at wavelengths of (266 and 278) nm. The satisfactory results show good reproducibility of the dev

       There are many neutron sources in the universe that play an important role in the stellar slow neutron capture (s-process) nucleosynthesis. Fluorine-19 is a cosmically rare isotope that is generated in a series of reactions. The aim in this paper is to perform theoretical calculations to test the variance of neutron intensity generated within stellar conditions, especially in Asymptotic Giant Branch (AGB) stars, on the production of ¹⁹F isotope. EMPIRE II program has been utilized with the aid of many Matlab programs, and experimental comparisons have been made with NACRE II and Reaclib libraries. The results has shown that the high abundances of reactant nuclei responsible for ultimately generating

     Foreign Object Debris (FOD) is defined as one of the major problems in the airline maintenance industry, reducing the levels of safety. A foreign object which may result in causing serious damage to an airplane, including engine problems and personal safety risks. Therefore, it is critical to detect FOD in place to guarantee the safety of airplanes flying. FOD detection systems in the past lacked an effective method for automatic material recognition as well as high speed and accuracy in detecting materials. This paper proposes the FOD model using a variety of feature extraction approaches like Gray-level Co-occurrence Matrix (GLCM) and Linear Discriminant Analysis (LDA) to extract features and Deep Learning (DL) for classifi

Mortar of ordinary Portland cement was blended with cockles shell
powder at different weight ratios to investigate the effect of powder
admixture on their strength and thermal conductivity. Results showed
that addition of cockles shell powder at 50% of mortar weight
improves hardness and compressive strength notably and reduces the
thermal conductivity of the end product. Results suggest the
possibility to incorporate cockles shell powders as constituents in
cement mortars for construction and plastering applications.

Magnesium hydroxide was used as flame inhibitor to increased flame resistance for tires .Magnesium hydroxide was adding with (5%,10%) weight percents to rubber master batch of tire and then exposed the resulting material to a flame generated from gas torch with (10 mm) exposure distance . Method of measuring the surface temperature opposite to the flame was used to determine the heat transferred through tire material. The results were obtained shows enhanced flame resistance for tire by added magnesium hydroxide and this resistance increased by increasing hydroxide Percentage .

Todays, World is faced an energy crisis because of a continuous increasing the consumption of fuels due to intension demand for all types of vehicles. This study is one of the efforts dealing with reduce the weight of vehicles by using a new material of sandwich steel, which consists of two skin steel sheets with core of a polymer material. Resistance spot welding (RSW) can be easily implemented on metals; however a cupper shunt tool was designed to perform the resistance welding of sandwich steel with DP800 cover sheets to resolve a non-conductivity problem of a polymer core. Numerical simulations with SORPAS^®3D were employed to test the weldability of this new material and supported by many practical experiments. In conclus

          Five sites were chosen to the north of Babil Governorate in   order to identify the limnological features and the impact of the Hindiya Dam during 2019. Site2 was located near the dam to reflect the ecological features of this site, whereas other sites, S1 was located at the upstream of the dam as a control site. Moreover, the two other sites S3 and S4 were located down the dam. The results of  the  study  showed  a  close  correlation  between air and water temperature at all sites. Also there were significant differences in average of thirteen out of eighteen water parameters.Water temperature, total alkalinity, bicarbonate, DO, POS, TH and Mg⁺²  ions  decreased from 22.76˚C, 203.33 mg/L,