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

loaded reinforced concrete circular short columns. An experimental investigation into the behavior
of 24 short reinforced concrete columns with and without steel fibers was carried out. The columns
had a circular section (200 mm diameter and 900 mm long). Test variables include concrete
strength, spacing of spiral reinforcement, and inclusion of steel fibers. The axial stress and axial
strains were obtained and used to evaluate the effects of the presence of steel fibers. It was found
that the addition of steel fibers slightly improves the load carrying capacity of the tested columns
whereas it significantly enhances the ductility of these specimens. Test results also indicated that for
the same confinement parameter

     Heavy metal ion removal from industrial wastewater treatment systems is still difficult because it contains organic contaminants. In this study, functional composite hydrogels with photo Fenton reaction activity were used to decompose organic contaminants. Fe₃O₄ Nanoparticle, chitosan (CS), and other materials make up the hydrogel. There are different factors that affected Photo-Fenton activity including (pH, H₂O₂ conc., temp., and exposure period). Atomic force microscopy was used to examine the morphology of the composite and its average diameter (AFM). After 60 minutes of exposure to UV radiation, CS/ Fe₃O₄ hydrogel composite had degraded methylene blue (M.B.)

This study aimed to identify the effect of resistance training on the biomechanics and accuracy of serve receiving skills in volleyball. The research community was composed of 26 young volleyball players of Baghdad volleyball clubs. A total of 4 players were selected for the preliminary experiment, while 14 participants were recruited as the main sample for the study. In the present study, a set of resistance exercises were designed by the researchers for the volleyball players of the sample. Exercises were performed by the sample participants during the course of study. The biomechanical variables considered in the present study were: Preparation moment (shoulder joint angle, hip angle, knee joint angle), moment of pr

The effects of three different additives formulations namely Lubrizol 21001, HiTEC 8722B and HiTEC 340 on the efficiency of VII namely OCP of three base lubricating oils namely 40 stock and 60 stock and 150 stock at four temperatures 40, 60, 80 and 100oC were investigated. The efficiency of OCP is decreased when blended with 4 and 8 wt% of Lubrizol 21001 for all the three base oil types. But it is increased when adding 4 wt% and 8 wt% of H-8722B in 40 stock. While for 60 stock and 150 stock the OCP efficiency decreased by adding 4 and 8 wt% of H-8722B. In the other hand, it is decreased with a high percentage by adding 4 and 8 wt% of H-340 for 60 stock and 150 stock and for 40 stock it is increased by adding 4 wt% of H-340 and decreased

Fluoxetine (FX) is an antidepressant drug administered only orally in humans. Despite the wide use of FX, until now, there is only limited literature concerning the pharmacokinetics (PK) of FX and the effect of food on its PK. Thus, the objective of this investigation was to study the PK of FX in Arabic healthy male adult volunteers under fasting and fed conditions. In the fasting study, FX 20 mg capsules (Prozac®, Eli Lilly, Canada) were administered to 41 volunteers after overnight fasting of 12 hours, followed by blood sampling from each volunteer immediately before dosing (zero time) and then at 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 12, 24, 36, 48, 60, 72, 96, 120, and eventually at 144 hours after FX dosing. The fed study was conduct

An investigation was conducted for the improvement of viscosity index of light lubricating oil fraction (40 stock)
obtained from vacuum distillation unit of lube oil plant of Daura Refinery, using solvent extraction process.
In this study furfural solvent was used to extract the undesirable materials which reduce the viscosity index of raw
lubricating oil fraction.
The studied effecting variables of extraction were extraction temperature range from 70 to 110°C, and solvent to oil
ratio range from 1:1 to 4:1 (wt/wt).
The n-d-M method was used for calculation of carbon distribution and structural group analysis of the raffinate
produced from furfural extraction.
Also the three component phase diagram for a mixed-ba

The electrospun nanofibers membranes (ENMs) have gained great attention due to their superior performance. However, the low mechanical strength of ENMs, such as the rigidity and low strength, limits their applications in many aspects which need adequate strength, such as water filtration. This work investigates the impact of electrospinning parameters on the properties of ENMs fabricated from polyacrylonitrile (PAN) solved in N, N-Dimethylformamide (DMF). The studied electrospinning parameters were polymer concentration, solution flow rate, collector rotating speed, and the distance between the needle and collector. The fabricated ENMs were characterized using scanning electron microscopy (SEM) to understand the surface morphology and es