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

    Literature reviews of reports concerning the parasitic fauna of fishes of Al-Diwaniyah province, Iraq till the end of December 2018 showed that a total of 43 parasite species are so far known from 13 valid fish species investigated for parasitic infections. The parasitic fauna included one euglenozoan, two myzozoans, six ciliophorans, three myxozoans, three trematodes, nine monogeneans, four cestodes, six nematodes, three acanthocephalans and six crustaceans. The infection with the trematodes, one monogenean, two cestodes and one nematode occurred with larval stages, while the remaining infections were either with trophozoites or adult parasites. Among the inspected fishes, Carasobarbus luteus was infected wit

The research aims to identify the level of increase or decrease the product cost through the activity based flexible budgeting that gives us the chance to follows the cost since the product is planed to be made till it appears in the market and it also helps to fined out any problems that are expected to happen in the future and to put the costs under control, also to know much the surveying affects the perfect use for the complete resources in order to be used in the demanded way, the research is divided in to three sides ,the first is specialized for the theoretical side, the second is for the partical side, while the third side is specialized for the conclusions and recommendations.        &nbsp

        The topic of the research revolves around constructivist theory, which is one of the most important theories that added weight to the theoretical and epistemological field of international relations. The constructivist theory studies international relations from a completely different side of theories by focusing on the social aspects of international relations, and by looking at international relations as social constructs. Ideas, cultures, norms, standards and language play a major role in their formation. The study also examines the state of the war on terrorism as it represents one of the most international cases in which its composition and composition coincide with constructive ideas and a

In the present work experiments were conducted to study  the effect of solid loading (1,5 and 9 vol.%) on the enhancement of carbon dioxide absorption in bubble column at various volumetric gas flow rate (0.75, 1 and 1.5 m³/h) and absorbent concentration (caustic soda)( 0.1,0.5 and 1 M  ). Activated carbon and alumina oxide (Al₂O₃) are used as solid particles. The Danckwerts method was used to calculate interfacial area and individual mass transfer coefficients during absorption of carbon dioxide in a bubble column. The results show that the absorption rate was increased with increasing volumetric gas flow rate, caustic soda concentration and solid loading. Mass transfer coefficient and interfac

قياس وتحليل تأثير صدمات أسعار النفط الخام على راس المال البشري في العراق للمدة (1970 – 2021)

Erbil city is located in the northern Iraq with a population of over one million people. Due to water crises farmers usually use wastewater and well water for the agricultural production. In this study six stations were designed to sample waste water and three from well water to define waste water and ground water characteristics. In this study, Residual Na⁺ Carbonate, Mg⁺⁺ hazard, salinity hazard, Kelley index, %sodium, total hardness, permeability index, potential salinity, sodium adsorption ratio, and Irrigation Water Quality Index (IWQI) were determined. The order of average cation concentrations in water was Mg²⁺> Ca²⁺ > Na⁺ > K⁺. While the proportion of main

The current study includes 144 samples were 106 bacterial samples belonging to the clinical sources, 38 bacterial samples belonging to the environmental sources to investigate the presence of bacteria P. aeruginosa. The results of diagnosis clarified that there are 45 bacterial isolates belonging to the bacterium P. aeruginosa The examination of the sensitivity of all bacterial isolates was done for elected 45 isolation towards the 11 antibiotic by spread method on the dishes. The results showed that the resistance ratio toward Cefixim, Cefotaxim, Tetracycline, Amoxicillin, Cloxacillin, Methicillin, Erythromycin and Naldixic acid was 77.7, 73.3, 84.4, 82.2, 80, 77.7, 77.7 and 73.3 respectively, While most isolates were sensitive to all o

In this study, the synoptic analysis of dust storm for spring and summertime in Iraq were investigated. The images for dust provided by NASA are used to emphasize the dust storm days, while the composite maps of wind vector and geopotential 850hPa are mapped to investigate the pressure and wind direction patterns appearing with the dust condition in the same days. Spring has more dust frequency than summertime, especially in May. The frontal type of dust storm is dominant on spring, the cold air pushes the warm air that picking up the sand to the air through the vertical wind, but the southwestern high-speed wind and drought condition were controlled on the dust in summer. The northwestern wind is the main factor that carries the dust for l