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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
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
Political Text and Its Translation into Arabic: El texto político y su traducción del español al árabe
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      Field of translation is sampled with many types of translation, such as the literary, scientific, medical, etc. The translation of grammatical aspects has always been with difficulties.

Political translation is the focus here. There are many general problems faced by translators when translating political texts from Arabic into Spanish. The aim here is to clarify the definition of functions or terms within the text, and to arrive at the correct from of translation of such texts from Spanish into Arabic.  It is worth mentioning that the paper is of two parts: the first exemplifies what is meant by translation, the prerequisites of a translator, along with mentioning the methods followed&nbs

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Publication Date
Sat Dec 02 2017
Journal Name
Al-khwarizmi Engineering Journal
Direction Finding Using GHA Neural Networks
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 This paper adapted the neural network for the estimating of the direction of arrival (DOA). It uses an unsupervised adaptive neural network with GHA algorithm to extract the principal components that in turn, are used by Capon method to estimate the DOA, where by the PCA neural network we take signal subspace only and use it in Capon (i.e. we will ignore the noise subspace, and take the signal subspace only).

 

 

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Publication Date
Tue Jan 01 2019
Journal Name
Advances In Materials Physics And Chemistry
The Role of Cooling Condition on the Superconducting Properties of Tl<sub>2-x</sub>Hg<sub>x</sub>Sr<sub>2</sub>Ca<sub>2</sub>Cu<sub>3</sub>O<sub>10+δ</sub> System
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Publication Date
Mon Aug 19 2024
Journal Name
Journal Of Metastable And Nanocrystalline Materials
The Structural, Magnetic, and Electrochemical Properties of Composite PAni/Co<sub>0.2</sub>Mn<sub>0.8</sub>Fe<sub>2</sub>O<sub>4</sub>
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The current work concerns preparing cobalt manganese ferrite (Co0.2Mn0.8Fe2O4) and decorating it with polyaniline (PAni) for supercapacitor applications. The X-ray diffraction findings (XRD) manifested a broad peak of PAni and a cubic structure of cobalt manganese ferrite with crystal sizes between 21 nm. The pictures were taken with a field emission scanning electron microscope (FE-SEM), which evidenced that the PAni has nanofibers (NFs) structures, grain size 33 – 55 nm, according to the method of preparation, where the hydrothermal method was used. The magnetic measurements (VSM) that were conducted at room temperature showed that the samples had definite magnetic properties. Additionally, it was noted that the saturation magnetizatio

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
الادارة بالرؤية المشتركة وانعكاساتها على التسويق الابداعي بحث استطلاعي لعينة من موظفي الشركة العامة للصناعات الكهربائية
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ان السبب الرئيسي لاختيار الموضوع كونه من الاساليب الادارية الحديثة التي تهدف الى انجاح المنظمة او الشركة المبحوثة, اذ تمثلت مشكلة البحث في ما دور الادارة بالرؤية المشتركة في تعزيز التسويق الابداعي بالشركة المبحوثة, يهدف البحث الى تسليط الضوء على مفهوم الادارة بالرؤية المشتركة وانعكاساتها على التسويق الابداعي للمنظمة ، باعتبارها منهج اداري حديث يسهم في تغيير وتجديد وتطوير واقع المنظمة المبحوثة( الشرك

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Publication Date
Wed May 10 2023
Journal Name
Journal Of Engineering
Free Head Shear Test on Decomposed Granite Soil
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The study presents the test results of Completely Decomposed Granite (CDG) soil tested under drained triaxial compression, direct shear and simple shear tests. Special attention was focused on the modification of the upper halve of conventional Direct Shear Test (DST) to behave as free
head in movement along with vertical strain control during shear stage by using Geotechnical Digital System (GDS). The results show that Free Direct Shear Test (FDST) has clear effect on the measured shear stress and vertical strain during the test. It has been found that shear strength
parameters measured from FDST were closer to those measured from simple shear and drained triaxial compression test. This study also provides an independent check on

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Publication Date
Fri Jan 01 2016
Journal Name
Basrah Journal Of Science
Nearly Maximal Submodules
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Publication Date
Wed Jan 20 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Nearly Primary-2-Absorbing Submodules and other Related Concepts
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Our aim in this paper is to introduce the notation of nearly primary-2-absorbing submodule as generalization of 2-absorbing submodule where a proper submodule  of an -module  is called nearly primary-2-absorbing submodule if whenever , for , , ,  implies that either  or  or . We got many basic, properties, examples and characterizations of this concept. Furthermore, characterizations of nearly primary-2-absorbing submodules in some classes of modules were inserted. Moreover, the behavior of nearly primary-2-absorbing submodule under -epimorphism was studied.

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Nonlinear Ritz Approximation for the Camassa-Holm Equation by Using the Modify Lyapunov-Schmidt method
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          In this work, the modified Lyapunov-Schmidt reduction is used to find a nonlinear Ritz approximation of Fredholm functional defined by the nonhomogeneous Camassa-Holm equation and Benjamin-Bona-Mahony. We introduced the modified Lyapunov-Schmidt reduction for nonhomogeneous problems when the dimension of the null space is equal to two.  The nonlinear Ritz approximation for the nonhomogeneous Camassa-Holm equation has been found as a function of codimension twenty-four.

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
The substitutions of Strontium by yttrium and their effects on Bi<sub>2</sub>Sr<sub>2</sub>-<sub>x</sub>Y<sub>x</sub>Ca<sub>2</sub>Cu<sub>3</sub>O<sub>10</sub>+<sub>δ</sub> superconducting compound
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Abstract<p>Superconducting compound Bi<sub>2</sub>Sr2-<sub>x</sub>Y<sub>x</sub>Ca<sub>2</sub>Cu<sub>3</sub>O<sub>10+δ</sub> were Synthesized by method of solid state reaction, at 1033 K for 160 hours temperature of the sintering at normal atmospheric pressure where substitutions Yttrium oxide with Strontium. When Y2O3 concentration (0.0, 0.1, 0.2, 0.3, 0.4 and 0.5). All specimens of Bi<sub>2</sub>Sr<sub>2</sub>Ca<sub>2</sub>Cu<sub>3</sub>O<sub>10+δ</sub> superconducting compounds were examined. The resistivity of electrical was checked by the four point probe technique, It was found th</p> ... Show More
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