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

Each school of Islamic jurisprudence has principles and rules upon which the diligent work in these schools is based. This is due to the view of sanctification of these rulings, as they are divine rulings. Therefore, the goal is to reach a ruling that represents the intent of the legislator as much as possible.
Hence, these schools of thought established rules for issuing fatwas with the intention of restricting the performance of a fatwa to the hands of those who are qualified for it and have met its conditions, so they gave priority to the most knowledgeable person over others to perform the fatwa. In the Hanafi school of thought, for example, the saying of Imam Abu Hanifa (may God have mercy on him) is given precedence over others,

  The research addresses the most important elements of the ancient Iraqi heritage represented by architecture and plastic arts being the direct means that preserved the heritage due to the ease of preserving them and the speed of circulating them and diversity of their topics. Through the features of these elements, the research problem has been defined in the form of questions including: what are the most important elements of the ancient Iraqi heritage? What are the plastic arts? What are the most important topics adopted? What is the concept of palm in the ancient Iraqi heritage? What is the evidence for that?
Has it been employed in the Iraqi contemporary art? What is the evidence for that? How to employ it in the arts and t

Introduction: Infection control or hospital-acquired infections are the major concern of the health care system and agencies. Critical care nurses are on the first-line contact with the patients, so on, they are most vulnerable to acquired infections. It is really important to regularly check their knowledge and practices concerning infection control. Objectives: The study aims to identify the impact of years’ experience on nurses’ knowledge and practices concerning infection control in three hospitals and center (Baghdad teaching hospital, Ibn Al-Nafees hospital, and Ibn al-Bitar center) Methodology: Cross-sectional study was conducted, the study starting from 4th of July 2020 to 13th of November 2020. Non-probability (purposive) sampl

The increasing Global Competitive and the continuous improvement in information technology has led the way to the development of the modern systems and using modern techniques. One of these techniques is benchmarking style and Total Quality Management all of them are used to improve the production process and target rid from the losts on the other side.

The Benchmarking style has become a very important for all the industrial systems and the serving systems as well. And an instrument to improve their performance specially those which are suffering from the highness of the costs or waste in time on the other side.

This study aims to depend on virtual Benchmarking style in the eval

The research aims to identify the level of selective visual attention among students of the faculties of education at the University of Mosul. To achieve the goal of the research, the researchers chose a stratified random sample of students from the faculties of education at the University of Mosul for the academic year (2020-2021). The sample size was (652) students from the scientific and humanitarian specializations, the second and fourth stages. The researchers developed a test of multiple-choice to measure the selective visual attention, which consisted of (42) items. The results revealed that the students of the faculties of education for human sciences have an appropriate level of selective visual attention. There are statisticall

Abstract
  financial market occupy very important place in the economic activity all over the world countris, and its importance increased with considerable technological progress in the world of transportation ,communications and information where its impact have spread over the whole world, which led to link the international economy in a kind of international relations so that the open policy became the prevailing trend in national and regional economies within the framework of the new world order.

the international economy has faced the financial crisis, global, that hit all world economies although the United States is the center of the crisis and the starting spark for it w

Electronic University Library: Reality and Ambition Case Study Central Library of Baghdad University

This research aims to find out the impact on the receptive style according to the specimen in the collection of material Brawner and retention as students at the Arabic Department at the Faculty of Education for Girls. For confirmation from the goal of the research, the researcher placed two hypotheses, one to two for collections and one for pods. - chosen as the College of Education for Girls / Department of Arabic language for the application of choice Intentionally search experience for reasons of researcher he is teaching them and thus ensures cooperation of teachers and students in them. - selected Division (b) of the fourth grade students of the Arabic language section at random to represent the experimental group, while the Division