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 me

s The study aims to identify the fairness in the distribution of municipal services between  municipal districts and areas, from point of view  of municipal chamber staff and from the point of view of the citizen. It also aims to identify factors affecting the fairness of the distribution of municipal services. Municipal services were being studied : hygiene and waste, water supply, sewer, creating gardens,  and street paving .Factors which  examined its impact on municipal services are: resources available to municipal chamber, the managerial  process at municipal chamber,  and factors in the external environment surrounding  municipal chamber.The results of the study showed that level of the e

Irrigation scheduling techniques is one of the suggested solutions for water scarcity problem. The study aims to show the possibility of using practical and applicable irrigation scheduling program which was designed by Water Resources Department at the University of Baghdad by using Spreadsheet Formulas for Microsoft Excel program, version 2007, with some modification to generalize it and made it applicable to various climatic zone and different soil types, as a salvation for the shortage of irrigation water inside the irrigation projects. Irrigation projects which incidence of Tigris River basin will be taken as an applicable example. This program was based on water budgeting and programmed depending on scientific concepts which facili

The presented work includes the Homotopy Transforms of Analysis Method (HTAM). By this method, the approximate solution of nonlinear Navier- Stokes equations of fractional order derivative was obtained.  The Caputo's derivative was used in the proposed method. The desired solution was calculated by using the convergent power series to the components. The obtained results are demonstrated by comparison with the results of Adomain decomposition method, Homotopy Analysis method and exact solution, as explained in examples (4.1) and (4.2). The comparison shows that the used method is powerful and efficient.

    Today the Genetic Algorithm (GA) tops all the standard algorithms in solving complex nonlinear equations based on the laws of nature. However, permute convergence is considered one of the most significant drawbacks of GA, which is known as increasing the number of iterations needed to achieve a global optimum. To address this shortcoming, this paper proposes a new GA based on chaotic systems. In GA processes, we use the logistic map and the Linear Feedback Shift Register (LFSR) to generate chaotic values to use instead of each step requiring random values. The Chaos Genetic Algorithm (CGA) avoids local convergence more frequently than the traditional GA due to its diversity. The concept is using chaotic sequences with LFSR to gene

The main goal of this paper is to study and discuss a new class of meromorphici "functions[ which are multivalent defined by [fractional  calculus operators. Coefficients iestimates , radiisi of satarlikeness , convexityi and closed-to-iconvexity are studied. Also distortion iand closure theorems for the classi" ,  are considered.

This paper introduces the Multistep Modified Reduced Differential Transform Method (MMRDTM). It is applied to approximate the solution for Nonlinear Schrodinger Equations (NLSEs) of power law nonlinearity. The proposed method has some advantages. An analytical approximation can be generated in a fast converging series by applying the proposed approach. On top of that, the number of computed terms is also significantly reduced. Compared to the RDTM, the nonlinear term in this method is replaced by related Adomian polynomials prior to the implementation of a multistep approach. As a consequence, only a smaller number of NLSE computed terms are required in the attained approximation. Moreover, the approximation also converges rapidly over a

The study aims to indicate the role of the mechanisms and principles of corporate governance in the activation of social responsibility reports, and increase disclosure, to achieve sustainability, legitimacy, and integrity of the business. Through the presentation of the conceptual framework for corporate governance and social responsibility, identify the key dimensions of social responsibility and the statement of the relationship between the mechanisms of governance and social responsibility reports in accordance with these dimensions. To prove the hypothesis research has selected a sample of listed companies in the Iraqi market for securities,

The effect of short range correlations on the inelastic longitudinal Coulomb form
factors for the lowest four excited 2+ states in 18O is analyzed. This effect (which
depends on the correlation parameter β) is inserted into the ground state charge
density distribution through the Jastrow type correlation function. The single particle
harmonic oscillator wave function is used with an oscillator size parameter b. The
parameters β and b are, considered as free parameters, adjusted for each excited state
separately so as to reproduce the experimental root mean square charge radius of
18O. The model space of 18O does not contribute to the transition charge density. As
a result, the inelastic Coulomb form factor of 18

Purification of fifteen NaCl samples from natural and different area in the middle and south of Iraq are prepared  and studied the structural characteristics of samples by powder X-ray diffraction analysis at 𝛌=1.542Ã…. The present work considered the specific activities of naturally occurring radioactive materials in salt samples, which are measured and analyzed using high resolution HPGe system. Also, the radiological parameters have been considered in this work. The average specific concentration (in Bq.kg^-1) of the salt samples is found 16.864.92 for ²²⁶Ra, 5.972.05 for ²³²Th and 9.852.8 for ⁴⁰K, respectively, which are below the national levels, 40Bq.kg^-1, 30Bq.k