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

In the present work, Response Surface Methodology (RSM) was utilized to optimize process variables and find the best circumstances for indirect electrochemical oxidation of mimicked wastewater to remove phenol contaminants using prepared ternary composite electrode. The electrodeposition process is used for the synthesis of a ternary composite electrode of Mn, Co, and Ni oxides. The selected concentrations of metal salts of these elements were 0.05, 0.1, and 1.5 M, with constant molar ratio, current density, and electrolysis time of 1:1:1, 25 mA/cm2, and 2 h. Interestedly, the gathered Mn-Co-Ni oxides were deposited at both the anode and cathode. X-ray diffraction (XRD) and scanning electron microscopy (SEM) facilitated the qualitative char

The structural, optical and electrical properties of ZnS films prepared by vacuum evaporation technique on glass substrate at room temperature and treated at different annealing temperatures (323, 373, 423)K of thickness (0.5)µm have been studied. The structure of these films is determined by X-ray diffraction (XRD). The X-ray diffraction studies show that the structure is polycrystalline with cubic structure, and there are strong peaks at the direction (111). The optical properties investigated which include the absorbance and transmittance spectra, energy band gab, absorption coefficient, and other optical constants. The results showed that films have direct optical transition. The optical band gab was found to be in the range t

0

Forward osmosis (FO) process was applied to concentrate the orange juice. FO relies on the driving force generating from osmotic pressure difference that result from concentration difference between the draw solution (DS) and orange juice as feed solution (FS). This driving force makes the water to transport from orange juice across a semi-permeable membrane to the DS without any energy applied. Thermal and pressure-driven dewatering methods are widely used, but they are prohibitively energy intensive and hence, expensive. Effects of various operating conditions on flux have been investigated. Four types of salts were used in the DS, (NaCl, CaCl2, KCl, and MgSO4) as osmotic agent and the experiments were performed at the concentration of

Cadmium is one of the heavy metal found in the wastewater of many industries. The electrocoagulation offers many advantages for the removal of cadmium over other methods. So the removal of cadmium from wastewater by using electrocoagulation was studied to investigate the effect of operating parameters on the removal efficiency. The studied parameters were the initial pH, initial concentration, and applied voltage. The study experiments were conducted in a batch reactor with  with two pairs of aluminum electrodes with dimension  and 2mm in thick with 1.5 cm space between them. The optimum removal was obtained at pH =7, initial concentration = 50 mg/L, and applied voltage = 20 V and it was 90%.

الاحداث السياسية في العراق بعد 2003 وأثر الانتماء والوعي في التشكيل العراقي المعاصر