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

Abstract- Asymptomatic or clinically silent kidney stones are possibly serious because, in their expected passage, they may cause infection, obstruction and renal impairment. The purpose of this study was to determine the prevalence of silent kidney stones in a sample of Baghdad population and consider how this value could affect the justification for a screening system. To our best knowledge, this is the first study of its kind conducted in Iraq. We investigated 714 consecutive patients who sustained an abdominal ultrasound at our hospital with further kidney screening. All these patients did not have clinical signs and symptoms of nephrolithiasis. Age, sex, the indication for ultrasound, the size, side, and the number of the disco

The objective of the research is to determine the nature of the strategic direction of the institution and its impact on enhancing the indicators of institutional performance. The strategic direction is the main purpose for which it was found. Therefore, it is the main engine for all activities and tasks that the institution can carry out to achieve its objectives within the environment in which it operates. The promotion of corporate performance indicators is one of the major challenges that senior management must address in order to help the organization invest its human resources in the best possible way.

The research problem was determined by means of the intentional sample, consisting of (33) members

The electoral poster is the most important means and methods of the electoral campaign because of its advantages and capabilities if it is organized properly. It is an intensive propaganda message with psychological figures and semiotic connotations belonging to sub-culture. Its construction depends on a group of elements (logo, photo symbols, color and picture) and their consistency is varying from one to another. Posters must be committed the determinants of attraction, excitement, simplicity and clarity. They are working according to the following base: (fixed audience X moved recipients) and walking towards (moving X moving) due to the technical development of optical screens. These developments require double the force of the impact

Abstract :

The research aims to study the basic concepts of banking productivity and discuss different approaches to study what ends to identify the most important possible standards applied to measured within the Iraqi banking environment as well as research into the causes of low and high Iraqi banking productivity and identify possible treatments to curb those reasons as to ensure the rise. And in line with the research problem, which states what is the level of productivity and what are the causes of decline and the rise in private banking research sample individually. And what the Iraqi private banks and what is the relationship between performance and the impact of productivity change in the perform

Railway right-of-ways, traditionally reserved for transportation, present significant potential for development as environmental and recreational spaces, particularly in urban areas. In the Municipality of Dora, the active railway line is crucial to the region's transportation network, yet the adjacent lands remain underutilized and could be transformed into spaces that benefit the community. The key challenge lies in balancing the operational integrity of the railway with the local community’s aspirations for green and recreational developments. This study aims to assess the preferences of local residents and key decision-makers regarding the potential development of the railway right-of-way in Dora. The goal is to propose sustainable so

The research aims to identify the role of organizational identity in improving work teams, and to suggest ways to deal with the outputs of work teams in a way that achieves the goals of the Baghdad Traffic Directorate as it is the subject of the application of the research, while the research community was represented by its officers, while the research sample was embodied in (General Director, Associate The Director General, the directors of Rusafa and Karkh traffic and their assistants, as well as the heads of the divisions and the officials of the departments) in it. The sample was (200) observations. The descriptive exploratory approach was devoted to conducting the research, relying on the questionnaire in data collection, as well as e

The topic of this research deals with an analytical study of the nature of the visual sent by the sculptural monument of the person of Christ around the world, the nature of this monument, the manner of its embodiment, the mechanism of reception for each of the societies that this monument addressed to them, how it was reflected on them, how it was reflected on them, and whether these works are related to their culture or not, I discussed this study All this, and the researcher has established theoretical research axes for the research according to the desired goal of this study, which is the definition of the mechanism of visual discourse of statues of Christ around the world and were as follows: (The first axis: the discourse and visua