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

Husain as a king of Iraq.
This paper deals with the British communication with faisel . then Winston Churchill's speech in British common house .then fodlowed by arriving faisal to Iraq after that the referend um faisel .
The his claims of British maneuver lastly coronation on faisal & his inauguration as a king of Iraq.

This research dealt with study of cladistics taxonomy of  five  species related to the genus Rumex L. and Polygonum L. from family polygonaceae in Iraq by using Mesquite software V.2.75. This  research support strongly delimiting  the species P. aviculare L. and P. lapathifolia L.as suggested in floras publication while R. dentatus L. is setted in single group whereas R. vesicarius L. and R. conglomeratus Murray were included in the same group. Also, this study involved characteristics of shape, dimensions, color, and ornamentation of seeds and fruits as  the seed forms were ranging from lenticular to trigonous. In terms of size calculations,  the seeds of R. vesicarius  was recorded the higher range (4.0- 4.5) mm in length w

Background : To assess the actual practice of breast self-examination (BSE), as an early detection tool for breast cancer, among a sample of patients affected with breast cancer in Iraq.Methods: A random sample of 200 female patients with breast cancer was analyzed to evaluate the extent of their actual practice of breast self-examination before the diagnosis of the disease.  The examined variables included the age of the patients, marital status, education, occupation, smoking habit, family history of cancer, frequency of gravidity, parity and abortions. Results: The age of patients ranged from (24-70) years with a mean age of 48 years. The highest frequency of the examined sample

With the growing number of Internet users, public and private arts activities have become increasingly popular. Adolescents have begun to establish aesthetic taste and new cultural values. This category is the most affected one by the published images and ideas especially in the social networking space and specifically the Facebook. It is the most important problem in their cultural composition. This research aims to detect the problems of social networking sites in nurturing the aesthetic taste of adolescents. The researcher used the analytical descriptive approach to obtain accurate information describing the current situation or depicting the social reality of adolescents. The research concluded that the public discourse in social med

In order to study the effect of inoculation with mycorrhiza and fertilization with plant residues on the growth of plants, we used two factors: the first two levels of mycorrhiza inoculation, Glumus mossea (0 and 10 g.pot-1) and the second factor, four levels of plant residues (10 g.pot-1) celery plant residues, 10 g pot-1 mint residues, and 10 g pot-1 black bean seed residues. Mychorrizal treatment (10 g pot-1) increased the number of mycorrhiza spores and the infection percentage of mycorrhizal by 917.44% and 13088.23%, respectively; celery treatment (10 g.pot-1) increased the chlorophyll index in the leaves and height of the chard plant by 31.34% and 94.04%, respectively; and black seed treatment (10 g.pot-1) increased the percen

Objective: The study aim to evaluate of women's knowledge and personal preference about the place
of delivery in Baghdad City
Methodology:
descriptive study conducted in baghdad city on the mothers for the period from the 14th of December,
2015 to the 14th of April 2016. The sample of study included 500 mothers who were attending to
primary health care centers have been chosen sample of 26 primary health care center by a multi-stage
Simple random sampling Data was collected through a constructed questionnaire, validity Data was
analyzed by using of descriptive and inferential data analysis methods .
Results: The results indicated that approximately (29.4%) of the mothers in the age group (20-24) and
the average

This research focuses on detecting the financial corruption cases in Iraq in light of adoption the strategic audit, the paper deals with the problem of the proliferation corruption cases particularly financial in Iraq and dramatically in the presence of audit and control devices as well as inspection and integrity devices, which indicates the existence of deficiencies and weaknesses in those devices in the implementation of audit and control functions in order to detect the corruption cases in the economic units in Iraq.

Stems objective of this research through the provision of approach of strategic audit concepts and indicate the extent importance of adopting of strategic audit as a means to detect the f