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 financial report. There is a negative significant impact of audit committees and external audit quality on timeliness of annual financial report. Based on the previous results, the study recommends the necessity of directing attention and developing the awareness of the Managements of Egyptian joint stock companies to take all appropriate procedures, which guaranty avoidance, or limiting the delay in issuing the financial report. By doing these we can achieve fairness and transparency and protect the investor from the risks that he might be exposed to as a result of not publishing the financial reports on time. Practical evidence: The results of the study may be of interest to investors and companies when they determine the factors affecting the timing of issuance of financial reports for business establishments in the Egyptian environment. The results may also provide information that may be useful to the auditing authorities and the financial auditing authority on the motives of business establishments for delaying the issuance of annual financial reports.
The research problem can be summarized through focusing on the environment that surrounds students and class congestion, how these factors affect directly or indirectly the academic achievement of students, how these factors affect understanding the scientific material that the student receives in this physical environment, how classroom’s components such as seats, space With which the student can move, the number of students in the same class, the lighting, whether natural or artificial, and is this lighting sufficient or not enough, the nature of the wall paint old or modern, is it comfortable for sight, the blackboard if it is Good or exhausted, In addition to air-conditioning sets in summer and winter, this is on the on
... Show MoreAn experiments were carried out at the College of Veterinary Medicine, University of Baghdad, during the period from October 26th 2023 to December 20th 2023, to study the effect of pasteurizing treatments of shell table egg using traditional Microwave oven on its quality characteristics during Zero, 1, 2, 4 and 8 weeks of refrigerator storage. A total of 120 fresh table eggs (White shell eggs) were collected from 20000 Luhman layer hens flock at Al-Amir project commercial farm, Al-Musaib city. These eggs were divided into 4 treatment of microwave pasteurization treatments which were Zero, 10, 20, and 30 sec. Results revealed that significant differences (P<0.05) for the internal characteristics of the egg after storage for 2, 4
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Experiments were carried out at the College of Veterinary Medicine, University of Baghdad, during the period from October 26th 2023 to December 20th 2023, to study the effect of pasteurizing treatments of shell table egg using traditional Microwave oven on its quality characteristics during Zero, 1, 2, 4 and 8 weeks of refrigerator storage. A total of 120 fresh table eggs (White shell eggs) were collected from 20000 Luhman layer hens flock at Al-Amir project commercial farm, Al-Musaib city. These eggs were divided into 4 treatment of microwave pasteurization treatments which were Zero, 10, 20, and 30 sec. Results revealed that the numbers of total bacteria and total coliform on the surface of table egg shells is affected by pasteuri
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The study aimed to estimate the content of lead and determine the quality of the internal coating of metal cans through electrical conductivity as well as to determine the accuracy of the information card for some types of canned food that available in local markets. The information card test showed that all of these samples contained the name of the food, trade mark, country origin, weight, and components, as was indicated by the company producing in all of them except for the C12 sample which was otherwise, and the batch number was mentioned in all samples except for the C3 and C17 which was not clear and not mentioned in the C21, and the validity period was observed (produce and fini
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The paper is concerned with, the behavior of the hydrostatic thrust bearings lubricated with liquid-solid lubricants using Einstein viscosity formula, and taking into account the centrifugal force resulting from high speed. Also studied is the effect of the bearing dimensions on the pressure, flow rate, load capacity, shear stress, power consumption and stiffness.
The theoretical results show an increase in load capacity by (8.3%) in the presence of solid graphite particles with concentration of (16%) by weight as compared with pure oil, with increasing shear stress. .
In general the performance of hydrostatic thrust bearings improve for load carrying capacity, volume flow rate,
... Show MoreThe aim of the research is to show the importance of international auditing standards and the effect of this in reducing the incidence of financial irregularities in government service units and how to address them. The research adopted the descriptive, analytical and inductive approaches. In the analytical approach, a questionnaire model was designed and distributed to internal auditors in some of the subordinate government units. For the Ministry of Health, appropriate statistical methods were used that showed the extent of the general understanding of the internal auditor’s relationship with international standards and the impact of this on preserving public money and the role of the internal auditor in detecting financial irregulariti
... Show MoreAgricultural companies could push investment forward and help in production base variation and developing production techniques. They also play a significant role in organizing and providing requirements of market economy. This work aimed at studying economic efficiency of the six agricultural companies that are registered at Iraqi stock market for the period 2005-2016. Capital of these companies was between (300 million-7.5 billion IQD). Several financial analysis indicators were applied such as activity percentages. Average of capital circulation was 0.91 for private company of agricultural production، and lowest share was for Iraqi company for producing and marketing field crops. Assets average circulation was highest for the pr
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The purpose of this study is to evaluate the effect of hydrated lime addition methods as filler replacement on fatigue performance of Hot Mix Asphalt (HMA). Three types of addition methods of hydrated lime were introduced namely dry HL on dry aggregate and saturated surface aggregate above 3% and slurry HL on dry aggregate, ordinary Lime stone powder was reduced by three HL percentage (1.0, 2.0 and 3.0 %). The effect of different methods were investigated on the fatigue properties of HMA using, third-point flexural fatigue bending Test. Pneumatic Repeated Load System (PRLS) was carried out to establish the effect of hydrated lime on the fatigue failure criteria and to select the proper hydrated lime application methods on fatigue behavior o
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خلفية البحث: مع دخول جائحة COVID-19 عامه الثالث ، من الواضح أن آثاره تمتد إلى ما بعد الجهاز التنفسي وهي مهمة سريريًا. قد يكون لهذه العواقب أيضًا تأثير على الصحة ونوعية الحياة. ربما يكون ثلث النساء قد عانين من تغيرات عابرة في أنماط الدورة الشهرية نتيجة للضغوط المرتبطة بوباء COVID-19. وقد يكون هذا التغيير ناتجًا عن التوتر والقلق. يمكن أن يكون عدم انتظام الدورة الشهرية أو غيابها مؤشرًا على انخفاض الخصوبة ، والذي يمكن
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The impact of management control systems (MCS) on organizations performance empirical research has been the subject of numerous studies during the past decade in developed and emerging economies. In the contemporary competitive, complex and changing global business environment, firms are being challenged to adopt business models that enable them to address the strategic uncertainties and risks they face in their business environments. The main issue of this study is that management accounting researchers argue that one of the ways firms can continually rejuvenate themselves to survive and succeed in these complex and uncertain environments is to understand the role of management control systems in Formulating a b
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