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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 Dec 30 2011
Journal Name
Al-kindy College Medical Journal
The Role of Some Medicinal Plants in the Management of Peptic Ulcer
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Background: Plants used in folk medicine for
the treatment of peptic ulcer diseases is a very
promising approach to overcome the limitations of
classical medicines.
Aim: To explore the efficacy of medicinal
plants, namely turmeric, garlic and marshmallow,
in eradication of H. pylori.
Methods: This prospective study was carried out
on 225 of well-known dyspeptic patients who were
divided into four groups; a control group (received
classical medical therapy) and three other groups
that received one of the three medicinal plants,
plus the same therapy used in the control group.
The follow up was done by using a questionnaire
form, endoscopic examination, and determination
of serum levels of anti

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Publication Date
Tue Dec 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of operation conditions on Catalytic Oxidation of Phenol in Aqueous Solution
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This work was conducted to study the oxidation of phenol in aqueous solution using copper based catalyst with zinc as promoter and different carrier, i.e. γ-Alumina and silica. These catalysts were prepared by impregnation method.
The effect of catalyst composition, pH (5.6-9), phenol to catalyst concentration ratio (2-0.5), air feed rate (30-50) ml/s, stirring speed (400-800) rpm, and temperature (80-100) °C were examined in order to find the best conditions for phenol conversion.
The best operating conditions which lead to maximum phenol conversion (73.1%) are : 7.5 pH, 4/6 phenol to catalyst concentration, 40 ml/s air feed rate, 600 rpm stirring speed, and 100 °C reaction temperature. The reaction involved an induction period

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Publication Date
Mon Jun 30 2014
Journal Name
Al-kindy College Medical Journal
Evaluation of D-Dimer in the diagnosis of suspected deep vein thrombosis
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Background: Deep vein thrombosis is a multi causal disease and its one of most common venous disorder, but only one quarter of the patients who have signs and symptoms of a clot in the vein actually have thrombosis and need treatment .The disease can be difficult to diagnose. Venous ultrasound in combination with clinical finding is accurate for venous thromboembolism, its costly because a large number of patients with suspicious signs and symptoms. Venography still the gold standard for venous thromboembolism but it is invasive. The D-dimer increasingly is being seen as valuable tool rolling out venous thromboembolism and sparing low risk patients for further workup.Objectives: this study has designed the role of D-dimer to confirm diag

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Publication Date
Sat Aug 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Simulation of Sediment Transport in the Upper Reach of Al-Gharraf River
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Abstract<p>For the past few years, the sediment began to accumulate in Al-Gharraf River which reduces the flow capacity of the River. In the present research, a numerical model was developed using Hec-Ras software, version 5.0.4. to simulate the flow and sediment transport in the upper reach of the river. The hydrological and cross-section data measured by the Ministry of Water Resources, for the reach located between Kut and Hai cities and having a length of 58200 m, was used to perform calibration and verification of the model. Moreover, field sampling of suspended and bed loads was gathered for five months starting from 7/2/2019, and laboratory tests of samples were conducted to be used as in</p> ... Show More
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Publication Date
Tue Oct 01 2019
Journal Name
October-2019
Histological assessment of the efficiency of rabbit serum in healing skin wounds
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Aim: This study aimed to investigate the impact of rabbit serum on skin wound healing with the help of histological examination. Materials and Methods: A total of ten indigenous rabbits were used in this study. The animals were divided into two groups: control and serum- treated. The histological assessment was done with a paraffin embedding technique and the histological sections were stained with H&E stain. Results: Severe infiltration of polymorphonuclear leukocytes with severe fibrin deposits were seen in serum treated group at 2 days post-injury; at 7 days post-injury the changes revealed moderate fibroplasia, fibrin deposit and severe infiltration of both mononuclear and polymorphonuclear leukocytes; at 14 days post-inju

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Publication Date
Mon Aug 01 2022
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
A survey of deepfakes in terms of deep learning and multimedia forensics
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Artificial intelligence techniques are reaching us in several forms, some of which are useful but can be exploited in a way that harms us. One of these forms is called deepfakes. Deepfakes is used to completely modify video (or image) content to display something that was not in it originally. The danger of deepfake technology impact on society through the loss of confidence in everything is published. Therefore, in this paper, we focus on deepfakedetection technology from the view of two concepts which are deep learning and forensic tools. The purpose of this survey is to give the reader a deeper overview of i) the environment of deepfake creation and detection, ii) how deep learning and forensic tools contributed to the detection

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Publication Date
Tue Sep 01 2015
Journal Name
Journal Of Biomechanics
In vitro wear testing of a contemporary design of reverse shoulder prosthesis
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Reverse shoulder arthroplasty is an increasingly common surgical intervention. However there are concerns and known limitations in relation to such joint replacement, while novel designs of reverse shoulder prostheses continue to appear on the market. Many claim to offer improvements over older designs but such assertions are difficult to validate when there is no consensus as to how such implants should be tested in vitro or even if such testing is necessary. In order to permit appropriate in vitro testing of reverse shoulder prostheses a unique, multi-station test rig was designed which was capable of applying motion in three axes to test prostheses. The shoulder simulator can apply up to 110° of motion in the flexion–extension and abd

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Publication Date
Fri May 01 2020
Journal Name
Journal Of Engineering
Semi-Analytical Prediction of Flank Tool Wear in Orthogonal Cutting of Aluminum
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This study aims to model the flank wear prediction equation in metal cutting, depending on the workpiece material properties and almost cutting conditions. A new method of energy transferred solution between the cutting tool and workpiece was introduced through the flow stress of chip formation by using the Johnson-Cook model. To investigate this model, an orthogonal cutting test coupled with finite element analysis was carried out to solve this model and finding a wear coefficient of cutting 6061-T6 aluminum and the given carbide tool.

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Publication Date
Fri Jan 15 2021
Journal Name
Plant Archives
EFFECT OF PRODIGIOSIN ON BIOFILM FORMATION IN CLINICAL ISOLATES OF PSEUDOMONAS AERUGINOSA
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Publication Date
Sat Apr 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Detection of Mineral and Microbial Contaminants in some Types of Imported Meat
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Abstract<p>The main target of the current study is to investigate the microbial content and mineral contaminants of the imported meat available in the city of Baghdad and to ensure that it is free from harmful bacteria, safe and it compliances with the Iraqi standard specifications. Some trace mineral elements such as (Iron, Copper, Lead, and Cadmium) were also estimated, where 10 brands of these meats were collected. Bacteriological tests were carried out which included (total bacterial count, <italic>Staphylococcus</italic> bacteria, <italic>Salmonella</italic> bacteria). The results showed highest number of total bacterial count 13×10<sup>5</sup> CFU/g in F8 bra</p> ... Show More
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