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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
Mon Mar 15 2021
Journal Name
Al-academy
Communicative Values of Visual Suggestion in TV advertising: علاء جاسب عجيل-سارة سالم مهدي
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This research (communicative values of the visual suggestion in TV advertising) presents a precise description for the process of conveying the communicative message through employing the visual suggestion in TV advertisements. This research consists of four chapters. The first chapter includes the research problem which is summarized by the following question: what are the communicative values accomplished in Tv advertisement which produce visual suggestions that raise strangeness and tension in the advertisement?
The research importance lies in benefiting the researchers and scholars in the field of TV advertisement direction and the visual suggestion is one the main ways for building the advertisement. It also benefits the relevan

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Publication Date
Sun Dec 15 2019
Journal Name
Al-academy
Mechanisms of Employing Secondary Event in Cinematographic Discourse: ماهر مجيد ابراهيم-شروق مالك حسن
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  The cinematic story depends on many construction techniques that together constitute the story features technically and the secondary events are considered one of these basic techniques that are directly affected by the employment mechanisms inside the cinematic achievement. This subject initiated the two researchers to decide the title of the research: (Mechanisms of Employing Secondary Event in Cinematographic Discourse). The research is divided into an introduction that included the problem details, the aim and defining the terms used. The first section was the act and the event in the cinematic story, which addressed the relation between the act and the event and the nature of the simulation that tries to ascend the human act

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Publication Date
Wed Mar 01 2023
Journal Name
Baghdad Science Journal
Existence of Fixed Points for Expansive Mappings in Complete Strong Altering JS-metric space
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The paper aims at initiating and exploring the concept of extended metric known as the Strong Altering JS-metric, a stronger version of the Altering JS-metric. The interrelation of Strong Altering JS-metric with the b-metric and dislocated metric has been analyzed and some examples have been provided. Certain theorems on fixed points for expansive self-mappings in the setting of complete Strong Altering JS-metric space have also been discussed.

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Simultaneous Ratio Derivative Spectrophotometric Determination of Paracetamol, Caffeine and Ibuprofen in Their Ternary Form
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A new, accurate, precise and economic two spectrophotometric methods for determination of Paracetamol (Par), Ibuprofen (Ibu), and Caffeine (Caf) were suggested. Those methods were the first and second ratio derivative spectrum using a double devisor. Par, Ibu, and Caf showed many useful peaks for their quantified determination. The validity of all analysis modes for determination of the three compounds, peak to baseline, peak area and peak to peak were according to ICH. The linearity of two methods was between 5 µg/ml as a lower concentration and 50 µg/ml as the highest concentration for three compounds. Recovery percentage was around 100% and relative standard deviation was less than 2.6%. The methods were applied successfully in the

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Techniques of Acting Performance in Fantasy Theatrical Show: راسل كاظم عوده-ليلى فؤاد فاضل
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     This research deals with the fact that arts exit from their familiar context in practice and enter in the context of the fantasy and exoticism picture. In order to understand the theatrical phenomenon and know the way of its production of the fantasy picture, especially the acting performance in its transitions between the real and fantasy. This study consists of: an introduction of the research in which the researcher presented the research problem, importance and objectives.  

    The theoretical framework dealt with founding a theoretical part for the research consisting of two sections: the first (fantasy: the concept and the working) and the second (techniques of acting perfo

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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
(Structure Logistic Regression Model Of Anomalies Birth In Iraq Except Kurdistan Region, for 2015)
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Congenital anomalies commonly occur in humans, possibly visible. If these anomalies appear in visible parts in human body such as face, hands and feet. They may only appear after utilizing a number of special tests in order to show by means of the anomalies that occur in the internal organs of the body such as heart, stomach and kidneys.

    Research data have comprised accessible information in the anomalies birth statistics form situated of Health and Life Statistics section at the Ministry of Health and environment, where the number of anomalies births involved in the study (2603 anomalies birth) in Iraq, except Kurdistan region, at 2015. A two way-response logistic regression analysis h

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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
Ecological Aesthetics of Industrial Product in Urban Design: جاسم خزعل العقيلي -علي غازي مطر
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    The research addressed the ecological impact of the industrial product as one of the basic aesthetic elements in urban design. The research discussed the nature of the overall ecosystems of the industrial product in urban spaces, and the type of impact they have on each other. The discussion of impacts started from the identification of cognitive and non-cognitive viewpoints in the vision of ecological aesthetics, passing through the inputs of cognitive systems that see that the ecosystem made of the urban space with the existence of the industrial product as one of its constituents, are in fact systems  based on functional symmetry   between urban space design and the  design of the industrial prod

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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Spectrophotometric Assay of Salbutamol Sulphate in Pharmaceutical Preparations by Coupling with Diazotized ρ-bromoaniline
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In this research, salbutamol sulphate (SAS) has been determined by a simple, rapid and sensitive spectrophotometric method. Salbutamol sulphate in this method is based on the coupling of SAS with diazotized ρ- bromoaniline reagent in alkaline medium of Triton X-100 (Tx) to form an orange azo dye which is stable and water-soluble. The azo dye is exhibiting maximum absorption at 441 nm. A 10 - 800 µg of SAS is obeyed of Beer's law in a final volume of 20 ml, i.e., 0.5- 40 ppm with ε, the molar absorptivity of 48558 L.mol-1.cm-1 and Sandell's sensitivity index of 0.01188 µg.cm-2. This new method does not need solvent extraction or temperature control which is well applied to determine SAS in d

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Publication Date
Wed Dec 27 2023
Journal Name
Journal Of Planner And Development
Priorities for the reconstruction of religious buildings in the old city of Mosul using Expert Choice program
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This paper attempts to shed light on the most influential factors in the importance of religious buildings were destroyed because of the recent war due to the control of terrorist gangs of ISIS over the city of Mosul, and to prioritize their reconstruction and their role in reviving the historical center of Mosul.

The research’s problem emerged in the lack of knowledge about the identifying the most influential factors in the importance of religious buildings and utilizing them to prioritize their reconstruction. This study aims to analyze the factors influencing the importance of religious buildings using the Expert Choice software through the Analytic Hierarchy Process (AHP) to reach an analysis of their weights and propose p

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Dimensions of performance to provide nursing services: a comparative analytical research in Baghdad of Rusafa Health Organization
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     This research aims to study the performance of operations to provide nursing services, which included dimensions (quality, timeliness, leadership skills, behavioral manifestations, relationships with others, problem-solving and decision-making, job performance) and its effects in nursing performance. The research to prove the value of the performance of service delivery processes dimensions by nursing staffs working in Iraqi hospitals, nursing and measuring performance. To find out the nature of nursing services, and a comparison between hospitals to measure the extent of the application dimensional among themselves, and that by relying on the dimensions of a global study, which was measu

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