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.
Water balance approaches are strategies for resolving key theoretical and practical hydrological issues. The major goals of this study are to examine climatic elements and conditions to calculate groundwater recharge using the water balance approach. The study area is located in Mandaly city, Diyala Governorate, eastern Iraq. The metrological data was gathered between 1994 and 2020 to evaluate the study area's climate. The annual rainfall rate has been 248.61 mm, with a relative humidity of 43.89%, a temperature of 24.41 oC, a wind speed of 1.99 m/sec, sunshine of 8.32 hours per day, and evaporation of (268.09 mm). The total amount of corrected evapotranspiration was 1010.09 mm, with a peak value of 225.29 mm in Jul
... Show More
(1)
This work addressed the assignment problem (AP) based on fuzzy costs, where the objective, in this study, is to minimize the cost. A triangular, or trapezoidal, fuzzy numbers were assigned for each fuzzy cost. In addition, the assignment models were applied on linguistic variables which were initially converted to quantitative fuzzy data by using the Yager’sorankingi method. The paper results have showed that the quantitative date have a considerable effect when considered in fuzzy-mathematic models.
(5)
(2)
Skin detection is classification the pixels of the image into two types of pixels skin and non-skin. Whereas, skin color affected by many issues like various races of people, various ages of people gender type. Some previous researchers attempted to solve these issues by applying a threshold that depends on certain ranges of skin colors. Despite, it is fast and simple implementation, it does not give a high detection for distinguishing all colors of the skin of people. In this paper suggests improved ID3 (Iterative Dichotomiser) to enhance the performance of skin detection. Three color spaces have been used a dataset of RGB obtained from machine learning repository, the University of California Irvine (UCI), RGB color space, HSV color sp
... Show MoreIn this paper , an efficient new procedure is proposed to modify third –order iterative method obtained by Rostom and Fuad [Saeed. R. K. and Khthr. F.W. New third –order iterative method for solving nonlinear equations. J. Appl. Sci .7(2011): 916-921] , using three steps based on Newton equation , finite difference method and linear interpolation. Analysis of convergence is given to show the efficiency and the performance of the new method for solving nonlinear equations. The efficiency of the new method is demonstrated by numerical examples.
This book includes four main chapters: 1. Indefinite Integral. 2. Methods of Integration. 3. Definite Integral. 4. Multiple Integral. In addition to many examples and exercises for the purpose of acquiring the student's ability to think correctly in solving mathematical questions.
Abstract Software-Defined Networking (commonly referred to as SDN) is a newer paradigm that develops the concept of a software-driven network by separating data and control planes. It can handle the traditional network problems. However, this excellent architecture is subjected to various security threats. One of these issues is the distributed denial of service (DDoS) attack, which is difficult to contain in this kind of software-based network. Several security solutions have been proposed recently to secure SDN against DDoS attacks. This paper aims to analyze and discuss machine learning-based systems for SDN security networks from DDoS attack. The results have indicated that the algorithms for machine learning can be used to detect DDoS
... Show More
(1)
The corrosion behavior of 2024 aluminium alloy was investigated in alkaline medium (pH=13) containing 0.6 . in absence and presence of different concentrations of three amino acids separately [Methionine, Glutamice acid and Lysine] as environmentally friendly corrosion inhibitors over the temperature range (293-308)K. Electrochemical polarization method using potentiostatic technique was employed. The inhibition efficiency increased with an increase of the inhibitor concentration but decreased with increase in temperature . The maximum efficiency value was found with lysine =80.4 of 293 k and 10 . concentration of lysine. The adsorption of the amino acids was found to obey Langmuir adsorption isotherm . Some thermodynamic parameter âˆ
... Show MoreBackground: DVT is a very common problem with a very serious complications like pulmonary embolism (PE) which carries a high mortality,and many other chronic and annoying complications ( like chronic DVT, post-phlebitic syndrome, and chronic venous insufficiency) ,and it has many risk factors that affect its course, severity ,and response to treatment. Objectives: Most of those risk factors are modifiable, and a better understanding of the relationships between them can be beneficial for better assessment for liable pfatients , prevention of disease, and the effectiveness of our treatment modalities. Male to female ratio was nearly equal , so we didn’t discuss the gender among other risk factors. Type of the study:A cross- secti
This book includes three main chapters: 1. Functions & Their Derivatives. 2. Minimum, Maximum and Inflection points. 3. Partial Derivative. In addition to many examples and exercises for the purpose of acquiring the student's ability to think correctly in solving mathematical questions.
World statistics declare that aging has direct correlations with more and more health problems with comorbid conditions. As healthcare communities evolve with a massive amount of data at a faster pace, it is essential to predict, assist, and prevent diseases at the right time, especially for elders. Similarly, many researchers have discussed that elders suffer extensively due to chronic health conditions. This work was performed to review literature studies on prediction systems for various chronic illnesses of elderly people. Most of the reviewed papers proposed machine learning prediction models combined with, or without, other related intelligence techniques for chronic disease detection of elderly patie
... Show More
(12)
(9)