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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
Sat Oct 01 2022
Journal Name
Nasaq
Zora Neale Hurston’s Their Eyes were Watching God: An Analytical Reading
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IDENTITY CRISIS

Publication Date
Mon Sep 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Synthesized 2nd Generation Zeolite as an Acid-Catalyst for Esterification Reaction
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MCM-48 zeolites have unique properties from the surfaces and structure point of view as it’s shown in the results ,and unique and very sensitive to be prepared, have been experimentally prepared and utilized as a second-generation/ acid - catalyst for esterification reactions of oleic acid as a model oil for a free fatty acid source with Ethanol. The characterization of the catalyst used in the reaction has been identified by various methods indicating the prepared MCM-48 is highly matching the profile of common commercial MCM-48 zeolite. The XRF results show domination of SiO2 on the chemical structure with 99.1% and  agreeable with the expected from MCM-48 for it's of silica-based, and the SEM results show the cubic c

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Publication Date
Thu Jan 04 2018
Journal Name
Journal Of Electrical Engineering And Technology
An efficient selective method for audio watermarking against de-synchronization attacks
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Publication Date
Tue Mar 01 2022
Journal Name
Asian Journal Of Applied Sciences
Comparison between Expert Systems, Machine Learning, and Big Data: An Overview
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Today, the science of artificial intelligence has become one of the most important sciences in creating intelligent computer programs that simulate the human mind. The goal of artificial intelligence in the medical field is to assist doctors and health care workers in diagnosing diseases and clinical treatment, reducing the rate of medical error, and saving lives of citizens. The main and widely used technologies are expert systems, machine learning and big data. In the article, a brief overview of the three mentioned techniques will be provided to make it easier for readers to understand these techniques and their importance.

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Publication Date
Tue Jun 18 2024
Journal Name
2024 Ieee 33rd International Symposium On Industrial Electronics (isie)
An Adaptive Integral Sliding Mode Control for Disturbed Servo Motor Systems
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Abstract-Servo motors are important parts of industry automation due to their several advantages such as cost and energy efficiency, simple design, and flexibility. However, the position control of the servo motor is a difficult task because of different factors of external disturbances, nonlinearities, and uncertainties. To tackle these challenges, an adaptive integral sliding mode control (AISMC) is proposed, in which a novel bidirectional adaptive law is constructed to reduce the control chattering. The proposed control has three steps to be designed. Firstly, a full-order integral sliding manifold is designed to improve the servo motor position tracking performance, in which the reaching phase is eliminated to achieve the invariance of

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Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
An Effective Hybrid Deep Neural Network for Arabic Fake News Detection
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Recently, the phenomenon of the spread of fake news or misinformation in most fields has taken on a wide resonance in societies. Combating this phenomenon and detecting misleading information manually is rather boring, takes a long time, and impractical. It is therefore necessary to rely on the fields of artificial intelligence to solve this problem. As such, this study aims to use deep learning techniques to detect Arabic fake news based on Arabic dataset called the AraNews dataset. This dataset contains news articles covering multiple fields such as politics, economy, culture, sports and others. A Hybrid Deep Neural Network has been proposed to improve accuracy. This network focuses on the properties of both the Text-Convolution Neural

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Publication Date
Sat Feb 01 2025
Journal Name
Algorithms
Three-Dimensional Object Recognition Using Orthogonal Polynomials: An Embedded Kernel Approach
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Computer vision seeks to mimic the human visual system and plays an essential role in artificial intelligence. It is based on different signal reprocessing techniques; therefore, developing efficient techniques becomes essential to achieving fast and reliable processing. Various signal preprocessing operations have been used for computer vision, including smoothing techniques, signal analyzing, resizing, sharpening, and enhancement, to reduce reluctant falsifications, segmentation, and image feature improvement. For example, to reduce the noise in a disturbed signal, smoothing kernels can be effectively used. This is achievedby convolving the distributed signal with smoothing kernels. In addition, orthogonal moments (OMs) are a cruc

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Publication Date
Sun Jan 01 2012
Journal Name
International Journal Of Reasoning-based Intelligent Systems
SLMS: a smart library management system based on an RFID technology
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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Regression shrinkage and selection variables via an adaptive elastic net model
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Abstract<p>In this paper, a new method of selection variables is presented to select some essential variables from large datasets. The new model is a modified version of the Elastic Net model. The modified Elastic Net variable selection model has been summarized in an algorithm. It is applied for Leukemia dataset that has 3051 variables (genes) and 72 samples. In reality, working with this kind of dataset is not accessible due to its large size. The modified model is compared to some standard variable selection methods. Perfect classification is achieved by applying the modified Elastic Net model because it has the best performance. All the calculations that have been done for this paper are in </p> ... Show More
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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Unipolarity and Its Influences in American Foreign Policy and the Future International Relations: Unipolarity and Its Influences in American Foreign Policy and the Future International Relations
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Abstract
The concept of unipolar has allowed the united states of America to
control the rest of the internations community units through the rxclusively of
control in international affairs without enabling other countries who have the
ability to compete with it to appear this comes as a result of it's position to all
kinds of powers like military, economic and technical powers that enable it to
continue dominating other countries, this superior control enabled it to be the
(hyper power) on the international political scene so that it allowed it to
exercise and implement the policy of domination against all this appeared
after its empire superiority became clear, in a unique way that have never
been known in

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