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Factors Affecting Timeliness Issuance of Corporate Financial Reporting Listed Companies in Palestine Exchange (PEX) (An Empirical Study)
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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 method Experimental analysis and descriptive statistical tests. For population of (32) Listed company on PEX

       The study found that: The following variables have a significantly related to the timeliness of corporate financial reporting as :( 1) Audit report lag. (2) Profitability of the company (3) Gearing (4) Profit or Loss Company. The other Eight Variables are not significantly associated with the Timeliness "Reporting Lag".The Adjusted R2 of The Multiple regression analysis model is )41%(. Descriptive statistics shows that the mean reporting lag is (85(days which is less than the legally stipulated period (90) days, and the mean of audit lag is) 67(days.                                                              

       The study recommended a set of points including enforcing, the corporate company in reporting lag Specific company law, Act for the preparation and issuance of financial reports, in appropriate time. In addition, enforcing the audit firms, not to delay their reports, where the delay of audit reports, leads to a delay in the issuance of annual financial reports for companies. There should be legislation that required companies, to issue their financial reports, within a specified period after the audit period, to reduce reporting Lag. The need to confirmation and activation toward violators, of the regulations and directives, related to disclosure including the time limit, to publication financial reports, Moreover the need for companies to determine.

 

 

 

 

 

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
The Efficacy of (810 Nm) Diode Laser in Treatment of Idiopathic Epistaxis
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There are many causes for epistaxis but it is mainly idiopathic in type. In Management of epistaxis there are different modality either medical or cautery(chemical or galvanic) recently laser is used in management of epistaxis. The type of laser used in current study was 810 nm diode laser. The aim of the study is to evaluate its efficiency in control of active and non active idiopathic epistaxis; The design of the study is interventional therapeutic trial. The study was performed from December 2011 to December 2012 in Al Yarmouk teaching hospital at otorhinolaryngology department. In current study the diode laser is used in different power with same exposure time in all application; The power density is measured and choose the best one

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Publication Date
Mon Jan 01 2007
Journal Name
Iraqi Postgraduate Medical Journal
Therapeutic evaluation of spironolactone and finasteride in the treatment of acne vulgaris
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S Khalifa E, AM Sabeeh A, AN Adil A, AW Ghassan H…, 2007

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Publication Date
Tue Jun 30 2009
Journal Name
Al-kindy College Medical Journal
The Use of Myocardial Performance Index (Mpi) in Assessment of Heart Function
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Background: Ejection fraction have been used frequently
for assessment of the left ventricular function, but can be
associated with errors in which myocardial performance
index have been used as another parameter to measure the
left ventricular function.
Objective: selecting another echocardiography parameter
for the assessment of myocardial in function instead of the
ejection fraction.
Methods: 160 patients referred to the echocardiogram unit
from the period december 2007 to august 2008 requesting
assessment of left ventricular function. After clinical
examination, routine blood tests; chest x-ray and
electrocardiographic recording have been completed. All
patients informed to come for this unit af

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Global Pharma Technology
GC/MS analysis of terpenes of Boswellia serrata resin found in Iraq
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Objective: The aim of this work was to detect terpenes other than boswellic acid derivatives in olibanum of Boswellia Serrata found in Iraq. Methods: The olibanum of Boswellia Serrata was macerated in methanol for one day, then filtration. Filter at was concentrated till reddish brown syrupy residue was gained, (3%) potassium hydroxide was added till basification. This basic solution was stirred continuously until a uniform emulsion was formed, then extracted with chloroform in a separatory funnel; the chloroform fraction was analyzed by GC /MS spectrometry. Results: GC /MS analysis reveal the presence of terpenes and non-terpenes constituents. Conclusion: Most of the detected terpenes were sesquiterpenes and the least one was di-terpenes.

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Publication Date
Sun Oct 15 2023
Journal Name
Revista Bionatura
Estimation of amino acid concentrations in the kidney of albino mice embryo
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Amino acids are the basic building block for peptides and proteins. They are raw materials for generating hormones, purines, pyrimidines and vitamins. Amino acids also provide the body with energy through their carbon structures. The study analyzed the amino acid in the kidneys of the albino mice embryo at 17 and 19 gestation days, using a high-performance liquid chromatography device (HPLC). Samples were obtained after removing them from the embryo and placing them in an ice bath to prevent cell lysis and acid loss. The study found 18 amino acids in the kidneys of the albino mice embryo. They are Asparagine (Asn), Glutamine (Glu), Serine (Ser), Glycine (Gly), Threonine (Thr), Histidine (His), Cysteine (Cys), Alanine (Ala), Proline

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Publication Date
Sun Dec 02 2012
Journal Name
Baghdad Science Journal
Effect of Phoenix dactylifera pollen grains suspension in fertility of male rats.
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This study was conducted to determine the role of Phoenix dactylifera pollen grains suspension in improving reproductive efficiency of white male rats. In thisexperiment 40 adult male rats were divided randomly into five equal groups and by following oral administration:the first group was given Phoenix d. pollen grains suspension with concentration 18 mg/kg body weight daily, the second group was given 54 mg/kg, the third group was given 108 mg/kg and fourth group 216 mg/kg body weight, and the last group which represented a control group administrated distilled water only, the administration continued for 40 consecutive days. The effect of Phoenix d. pollen grains in reproductive efficiency was evaluated depending on some parameters such

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Publication Date
Fri May 01 2015
Journal Name
Journal Of Nuclear Medicine
Comparison of in vivo uptake of radioactive gold nanoparticles formulated using phytochemicals
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1267 Objectives Aim to evaluate 198Au nanoparticles (AuNP) biodistribution and uptake in a human prostate model for treatment. Many phytochemicals are known to have anti-tumor properties but have short half-lives in vivo. We hypothesized that using these phytochemicals to formulate and coat AuNP would inhibit enzyme cleavage and enhance their anti-tumor properties. Initial evaluations were performed in SCID mice bearing PC3 tumors. Methods : 198AuNP were formulated with the following gum Arabic, epigalocatechin gallate (EGCg) pomegranate extract and mangiferin extract. The resultant nanoparticles were evaluated in normal mice and in human prostate bearing SCID mice. The tumor bearing mice were injected intratumorally with 3-5 uCi of 198A

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Publication Date
Wed Mar 16 2016
Journal Name
World Journal Of Pharmaceutical Research
Identification of some species of wireworm Agriotes spp.(Coleoptera: Elateridae) in Baghdad
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Publication Date
Sat Jan 02 2021
Journal Name
International Journal Of Pharmaceutical Research
Detection of Kaposi’s Associated Herpesvirus in Saliva of Drug Related Immunosupressed Patient
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Publication Date
Thu Dec 31 2020
Journal Name
College Of Islamic Sciences
(Generalized Anxiety Disorder among Students of Baisc Education in Unv of Sulamina)
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The current research aims to measure Generalized Anxiety Disorder among students of the University of Sulaymaniyah / College of Basic Education, and to identify the significance of differences between sex, scientific specialization and age, and for that reason, the research sample of (102) male and female students was chosen in a random manner, and the researcher used the diagnostic criteria for the generalized anxiety disorder contained He mentioned it in the Statistical and Diagnostic Manual of Psychiatry, and the paragraphs of the scale were formulated according to those standards after they verify the conditions of honesty and consistency, and the use of appropriate statistical means. The results of the research indicated that genera

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