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

An experimental study was conducted on pressure drop of water flow through vertical cylindrical packed beds in turbulent region and the influence of the operating parameters on its behavior. The bed packing was made of spherical and non-spherical particles (spheres, Rasching rings and intalox saddle) with aspect ratio range 3.46  D/dp  8.486 obtaining bed porosities 0.396 0.84 and Reynolds number 1217  21758. The system is consisted of 5 cm inside diameter Perspex column, 50 cm long; distilled water was pumped through the bed with flow rate 875, 1000, 1125, 1250,1375 and 1500 l/h and inlet water temperature 20, 30, 40 and 50 ˚C. The packed bed system was monitored by using LabVIEW program, were the result

   In this research the effect of grain size and effect of La2O3 doping on densification  rate for the  initial and intermediate  stages of sintering were studied .The experimental results for α – cristobilite powder are modeled using ( L2-Regression ) technique in studying  the effect of grain size and La2O3 doping using  three particles size (6.12, 8.92, 13.6 ) µm, with undoped  initial powder and with La2O3 doping . The mathematical simulation showes that the densification rates increase as the initial particles sizes decrease and vice versa. This shows that the densification depends directly on the initial compact density which reflects the contacts area between the particles . How

     In this study, cadmium oxide (CdO) was deposited on glass bases by thermal chemical spraying technique at three concentrations (0.05, 0.1, 0.15) M and then was irradiated by CO₂ laser with 10.6 μm wave length and 1W power. The results of the atomic force microscope AFM test showed that the surfaces of these CdO thin films were homogenous and that the laser irradiated effect resulted in decreasing the roughness of the surface as well as the heights of the granular peaks, indicating a greater uniformity and homogeneity of the surfaces. The optical properties were studied to determine laser effect. The results of optical tests of these thin films showed that the photoluminescence spectra and absorption s

In this research CdTe and CdTe: Cu thin films with different doping ratios (1, 2, 3, 4 and 5) %, were deposited by thermal evaporation technique under vacuum on glass substrates at room temperature in thickness 450 nm.      The measurements of electrical conductivity (σ), and activation energies (Ea1, Ea2),  have been investigated on (CdTe) thin films as a function of doping ratios, as well as the effect of the heat treatment at (373, 423, and 473) K° for one hour on these measurements were calculated and all results are discussed.     The electrical conductivity measurements show all films prepared contain two types of transport mechanisms, and the electrical conductivity (σ) increases where

In this study, Laser Shock Peening (LSP) effect on the polymeric composite materials has been investigated experimentally. Polymeric composite materials are widely used because they are easy to fabricate and have many attractive features. Unsaturated polyester resin as a matrix was selected and Aluminum powder with micro particles as a reinforcement material was used with different volume fraction (2.5%, 5% and 7.5%). Hand lay-up process was used for preparation the composites. Fatigue test with constant amplitude with stress ratio (R =-1) was carried out before and after LSP process with two levels of energy (1Joule and 2Joule). The result showed an increase in the endurance strength of 25.448% at 7.5% volume fraction when peened is 1J

The major climate changes that have affected the planet in addition to wave the big drought plaguing the study area, including the lack of water for imports Badra River fatigue because of the Iran constructing dams on this river and make use of the waters for the benefitof its territory. The subject of finding sources of water has become available with the possibility of exploiting them in an exemplary manner is one of the key things in order to be exploited somewhere.
The study area was chosen within the eastern border of the province of Wasit within the district of Badra border, an area of (1557.5 km2) almost "to study the characteristics of hydrological and identify possibilities for water harvesting them. In this study was conduct

Effect of the thermal annealing at 400oC for 2 hours and Argon laser radiation for half hour on the optical properties of AgAlS2 thin films, prepared on glass slides by chemical spray pyrolysis at 360oC with (0.18±0.05) μm thickness .The optical characteristics of the prepared thin films have been investigated by UV/Vis spectrophotometer in the wavelength range (300 – 1100)nm .The films have a direct allow electronic transition with optical energy (Eg) values decreased from (2.25) eV for untreated thin films to (2.10) eV for the annealed films and to (2.00) eV for the radiated films. The maximum value of the refractive index (n) for all thin films are given about (2.6). Also the extinction coefficient (K) and the real and imaginary d

Conducting polyaniline / ZnO nano composites are synthesized
using a simplified cheap method with one step in –situ chemical
polymerization, and AC conductivity (σac) of the prepared samples is
studied in the range of frequency from 50 Hz to 15MHz.). The
presence of polarons in the conjugated polymer chain are responsible
for the ac conductivity is reliance on the frequency in these
composites. The effect of increasing the ZnO nano particle
concentration irradiation and gamma radiation on the electric
conductivity was analyzed. The result showed that the
nanocomposite prepared has the highest conductivity, from pure
polyaniline and the exponential factor S was found increasing with
ZnO content it was 0