The aim of this study is to get practical evidence from the Egyptian business environment The Impact of Audit Committees Effectiveness and External Audit Quality on Timeliness of annual Financial Report. Design and methodology: The study based on the content analysis technique to examine the annual reports of a sample of (30) companies listed on the Egyptian Stock Exchange (EGX100) during the period (2016-2019) with a total of (120) respondents. To test the research hypotheses, the results of the study indicate that there is a negative significant impact of audit committees on timeliness of annual financial report. Moreover, while there is a negative impact on the quality of the external audit on the timing of issuing the annual

Vascular plants that have been identified during the study seasons in the Island. The cultivated plants were 126 species belong to 103 genera and to 49 families of the year 2001-2002 . The natural vegetation in this Island has been subjected to a total disturbance and subsidence due to the comprehensive turbidity of the Island environment.Number of names of that natural vegetation has been mentioned in the study within the weed plants.The results of the study of the period of flowering and their attitudes show clear seasonal differences. During the cold months of winter, the number of the cultivated and the natural plants was at the rate of 15%.These kinds of flowers require high level of care to increase their numbers. While in the spring

Background: The microhardness of a composite resin is a vital parameter that is used to determine its clinical behavior. Measuring the microhardness of a composite resin has been used as an indirect method to assess its degree of conversion and extent of polymerization. The purpose of this in vitro study was to evaluate the effect of three curing distances (0, 2, and 4 mm) on the microhardness of the top and bottom surfaces of three types of flowable bulk-fill composite resins (smart dentin replacement, Opus bulk fill flow, and Tetric N). Material and method: Sixty-three specimens from the three types of composite resins (n=21) were fabricated using Teflon mold with a 4mm depth and a 5 mm internal diameter and cured for 20 seconds. For e

Dyspepsia is a significant public health issue that affects the entire world population. In this work, we formulate and analyze a deterministic model for the population dynamics of Gut bacteria in the presence of antibiotics and Probiotic supplements. All the possible equilibria and their local stability are obtained. The global stability around the positive equilibrium point is established. Numerical simulations back up our analytical findings and show the temporal dynamics of gut microorganisms.

Water flooding is one of the most important methods used in enhanced production; it was a pioneer method in use, but the development of technology within the oil industry, takes this subject toward another form in the oil production and application in oil fields with all types of oils and oil reservoirs. Now days most of the injection wells directed from the vertical to re-entry of full horizontal wells in order to get full of horizontal wells advantages.
This paper describes the potential benefits for using of re-entry horizontal injection wells as well as combination of re –entry horizontal injection and production wells. Al Qurainat productive sector was selected for study, which is one of the four main productive sectors of Sout

The isolation and characterization of Escherichia coli O157:H7 strains from 22 out of 174 fecal samples from petting zoo animals representing twenty‐two different species (camel, lion, goats, zebra, bear, baboon monkey, Siberian monkey, deer, elk, llama, pony, horses, fox, kangaroo, wolf, porcupine, chickens, tiger, ostrich, hyena, dogs, and wildcats) were investigated. One petting Al‐Zawraa zoological society of Baghdad was investigated for E. coli O157:H7 over a 16‐month period that spanned two summer and two autumn seasons. Variation in the occurrence of E. coli O157:H7‐positive petting zoo animals was observed, with animals being culture pos

The research aims to know the extent of the impact of the risks of foreign exchange centers represented in the risks of commitment, exchange rate changes and liquidity risks in audit procedures, and accordingly the research will provide an applied framework of knowledge that shows the relationship between the variables addressed, and the importance of the research lies in the light of its presentation of intellectual, cognitive and applied contributions On the risks of foreign exchange centers and audit procedures, the research community is represented in the banking sector. The sample included nine private commercial banks listed in the Iraqi Stock Exchange. The research relied on a time series consisting of four years that extended fro

A new reversed phase- high performance liquid chromatographic (RP-HPLC) method with Ultraviolet-Visible spectrophotometry has been optimized and validated for the simultaneous extraction and determination of organic acids present in Iraqi calyces of Hibiscus Sabdraffia Linn. The method is based on using ultrasonic bath for extracting organic acids. Limit of detection in µg/ml of Formic acid, Acetic acid, Oxalic acid, Citric acid, Succinic acid, Tartaric acid, and Malic acid 126.8498×10-6, 113.6005×10-6, 97.0513×10-6, 49.7925×10-6, 84.0753×10-6, 92.6551×10-6, and 106.1633×10-6 ,respectively. The concentration of organic acids found in dry spacemen of calyces of Iraqi Hibiscus Sabdraffia Linn. under study: Formic acid, Acetic acid,

Background: This study report the corrosion behavior of commercially pure titanium and Ti-6Al-4V alloy samples without coating and with hydroxyapatite, partial stabilized zirconia and mixture of partial stabilized zirconia and hydroxyapatite coating and comparison between them through electrochemical polarization tests in 37 0 C Hank's solution. Materials and methods: Electrophoretic deposition technique (EPD) was used to achieve the coating from each one of three types of the coating materials (HAP, PSZ and mixture of 50% HAP and 50%PSZ) on Cp Ti and Ti-6Al-4V alloy samples. The electrochemical corrosion test was performed when samples were exposed to Hank's solution prepared in the laboratory and the polarization potential, corrosion rate