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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 Jun 30 2012
Journal Name
Al-kindy College Medical Journal
Diagnostic Accuracy of Different Radiological Investigations in the Diagnosis of Perforated Duodenal Ulcer
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Background; Perforated duodenal ulcer (PDU) is a common surgical emergency that is associated with high mortality and morbidity. Early diagnosis and prompt surgical treatment is required to prevent grave complications.
Objective; The study was designed to evaluate the diagnostic accuracy of different radiological investigations in the diagnosis of perforated duodenal ulcer.
Methods; A prospective study of 185 pts with PDU at al kindy teaching hospital, Baghdad, Iraq from June 2008- august 2010. patients were examined clinically and investigated by blood test, chest x ray, plain X ray of the abdomen. Ultrasonography (U/S) and CT scanning done for those patients with negative X- ray finding. Resuscitation by intravenous fluid and ant

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Publication Date
Sun Jun 07 2009
Journal Name
Baghdad Science Journal
Application of delay integral equations in population growth
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In this paper, the delay integral equations in population growth will be described,discussed , studied and transfered this model to integro-differential equation. At last,we will solve this problem by using variational approach.

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Publication Date
Thu Jun 30 2022
Journal Name
International Journal Of Drug Delivery Technology
Physiological and Immunological Assessment in Infertile Women Undergoing In-vitro Fertilization
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All the available reports on the issue of infertility confirmed the increase in this population problem worldwide. Although the accurate estimate of the number of infertile people is due to several reasons, including the discrepancy in the true definition of infertility (whether it extends for one, two or five years of failed pregnancy attempts), as well as the great discrepancy in the size of the selected population groups (large population sample size versus epidemiological studies) and defining the category that diagnosed included (individuals, women, or couples). The goal of today’s IVF program is to obtain high-quality embryos with high efficiency in development, which leads to an increase in live birth rates.

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Publication Date
Tue Nov 29 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposed form for the Combined Assurance report and its impact In achieving sustainable development in the Iraqi economic units
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Despite the importance of sustainable development and its dimensions in developing performance and supporting competitive advantage in economic units, there is a gap and lack of coordination between Combined Assurance  providers (management, internal audit, external audit) to report on sustainable development, and the research aims to propose a model for the Combined Assurance report to achieve development sustainable development in the Iraqi economic units, especially the Baghdad Municipality, enables assurance providers to coordinate efforts that lead to the achievement of Combined Assurance, The research found the proposed model for the Combined Assurance report in achieving sustainable development in the Iraqi economic units, es

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Publication Date
Tue Oct 17 2017
Journal Name
Spe/iatmi Asia Pacific Oil & Gas Conference And Exhibition
Retention of Silica Nanoparticles in Limestone Porous Media
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Nanofluids (dispersion of nanoparticles in a base fluid) have been suggested as promising agents in subsurface industries including enhanced oil recovery. Nanoparticles can easily pass through small pore throats in reservoirs formations; however, physicochemical interactions between nanoparticles and between nanoparticles and rocks can cause a significant retention of nanoparticles. This study investigated the transport, attach, and retention of silica nanoparticles in core plugs. The hydrophilic silica nanoparticles were injected into limestone core as nanofluid of different nanoparticles size (5 nm, and 20 nm), concentration (0.005 – 0.1 wt% SiO2), and base fluid salinity (0 – 3 wt% NaCl) at different temperatures (23, and 50 °C). D

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Publication Date
Sun Dec 24 2017
Journal Name
Iraqi Journal Of Laser
All Fiber Chemical Liquids Refractive Index Sensor Based on Multimode Interference
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A simple all optical fiber sensor based on multimode interference (MMI) for chemical liquids sensing was designed and fabricated. A segment of coreless fiber (CF) was spliced between two single mode fibers to buildup single mode-coreless-single mode (SCS) structure. Broadband source and optical signal analyzer were connected to the ends of SCS structure. De-ionized water, acetone, and n-hexane were used to test the performance of the sensor. Two influence factors on the sensitivity namely the length and the diameter of the CF were investigated. The obtained maximum sensitivity was at n-hexane at 340.89 nm/RIU (at a wavelength resolution of the optical spectrum analyzer of 0.02 nm) when the diameter of the CF reduced from 125 μm to 60 μ

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Polygamy and its impact on academic achievement and self-confidence among a sample from Sattam bin Abdul Aziz University students
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The study aimed to recognize the impact of polygamy on academic achievement and self-confidence among Sattam bin Abdul Aziz University students. To achieve this goal, the researchers used the Descriptive Analytical method using The Self Confidence measurement ,that has been prepared for the purposes of this study, consists set of 29 questions, then applied to the students sample that emerges from polygamy and one- wife families, study sample consists of randomly selected 230 students registered for the year .1435-1436
The results of the study showed presence of medium statistical impact on the significance level (a 4 0.05), this proof significant statistical effect of polygamy on self-confidence among the sample of Prince Sat-tam Univ

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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Laser
Plasmonic Nanoparticles Decorated Salty Paper Based on SERS Platform for Diagnostic low-Level Contamination: Lab on Paper
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In this research, a low cost, portable, disposable, environment friendly and an easy to use lab-on-paper platform sensor was made. The sensor was constructed using a mixture of Rhodamine-6G and gold nanoparticles also Sodium chloride salt. Drop–casting method was utilized as a technique to make a platform which is a commercial office paper. A substrate was characterized using Field Emission Scanning Electron Microscope, Fourier transform infrared spectroscopy, UV-visible spectrophotometer and Raman Spectrometer. Rh-6G Raman signal was enhanced based on Surface Enhanced Raman Spectroscopy technique utilized gold nanoparticles. High Enhancement factor of Plasmonic commercial office paper reaches up to 0.9 x105 because of local surface pl

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Publication Date
Mon Sep 01 2014
Journal Name
مجلة علوم الرياضة
تأثير تمرينات على وفق العتبة اللاهوائية لتطوير القوة المميزة بالسرعة للذراعين والرجلين وبعض المهارات الدفاعية للشباب بكرة السلة
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لعبة كرة السلة واحدة من الألعاب الجماعية التي تتميز بقوة وسرعة الأداء في المباريات، وهذا لم يأتي مصادفة وإنما جاء نتيجة لتطور العملية التدريبية من جانب ومن جانب آخر امتلاك اللاعبين لقدرات بدنية لها فاعليتها من الأداء ومنها القوة المميزة بالسرعة، إما أهمية البحث فتكمن في السعي إلى تطوير هذه القدرة ومعرفة تأثيرها في الأداء المهاري لتكون عوناً للمدربين في العملية التدريبية. أما مشكلة البحث فيمكن أن توضع في تس

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Publication Date
Tue Dec 12 2017
Journal Name
Al-khwarizmi Engineering Journal
Model Reference Adaptive Control based on a Self-Recurrent Wavelet Neural Network Utilizing Micro Artificial Immune Systems
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Abstract 

This paper presents an intelligent model reference adaptive control (MRAC) utilizing a self-recurrent wavelet neural network (SRWNN) to control nonlinear systems. The proposed SRWNN is an improved version of a previously reported wavelet neural network (WNN). In particular, this improvement was achieved by adopting two modifications to the original WNN structure. These modifications include, firstly, the utilization of a specific initialization phase to improve the convergence to the optimal weight values, and secondly, the inclusion of self-feedback weights to the wavelons of the wavelet layer. Furthermore, an on-line training procedure was proposed to enhance the control per

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