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.
Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of Messengers, Muhammad and his family
The good and pure and after his companions
God Almighty said: ( ) Do they not contemplate the Qur’an? If it had been from other than God, they would have found in it much discrepancy. God Almighty has made the well-being of people and their lives linked to faith in it. So what is the need of people today to return to the Book of their Lord so that they may return to the right path that God intended for His servants so that they may attain sustenance? Security and the good life. How could it not be, when many of the nations of the world no longer see security or stability because their leaders and politic
... Show MoreThis research aims to test the effect of strategic cohesion with its dimensions (organizational excitement, organizational casting, organizational synergy) as an independent variable on administrative excellence as a dependent variable in the Ministry of Planning, and through surveying several employees (general managers, heads of departments, and units managers). As a research community, and based on the importance of the research topic in the aforementioned research community. The researchers have adopted the descriptive-analytical using the questionnaire as the main data collection. 155 questionnaires were distributed, yet,114 of them were retrieved and 110 were used for final statistical analysis. The researchers used the relev
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Abstract:
This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statement
... Show MoreObjective: impact of the education program for nurses' knowledge toward children under mechanical
ventilation, and to find out the relationships between nurses' knowledge and their general information.
Methodology: Quasi experimental study was carried out at the respiratory care units of Baghdad
Pediatric Teaching Hospitals started from February15th, until September 26th, 2011, A purposive (nonprobability)
sample of (23) nurses working in the respiratory care units, were selected from Children
Welfare and Pediatric Central Teaching Hospitals. The data were gathered through using of the
constructed multiple choice questionnaire using to evaluate the nurses knowledge using checklist, The
questionnaire consists of two p
Unmanned aerial vehicles (UAVs) can provide valuable spatial information products for many projects across a wide range of applications. One of the major challenges in this discipline is the quality of positioning accuracy of the resulting mapping products in professional photogrammetric projects. This is especially true when using low-cost UAV systems equipped with GNSS receivers for navigation. In this study, the influence of UAV flight direction and camera orientation on positioning accuracy in an urban area on the west bank of the Euphrates river in Iraq was investigated. Positioning accuracy was tested in this study with different flight directions and camera orientation settings using a UAV autopilot app (Pix4Dcapture software
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The aim of this research was to indicate the opinion of the Iraqi consumer about the quality and safety of local food products, the questionnaire was included 19 questions for product quality, price, distribution and promotion as a tool to survey the opinions of 128 consumers in Baghdad, the data was analyzed by using percentage, weighted mean, and weight percent, the results obtained showed that the Iraqi consumer prefer local food products for their high quality and appropriate price, however they need attention to packaging, promotion and distribution.
Objective(s): To measure the level of job satisfaction and job performance of nurses and to find out
the association between participants' socio-demographic characteristic of nurse and their job
satisfaction and job performance.
Methodology: A descriptive analytic study design was carried out to measure the nurses' level of job
satisfaction and job performance in Al-Suwaira general hospital and to find out the association between
nurses and their socio-demographic characteristic. The study was started from March 5th, 2017 to
September 31th, 2017. The sample was Non - probability (purposive) sample of (100) nurses were
selected according to the study that are actual working in nursing department in Al-Suwaira General<
Adolescent pregnancy is common health problem still found in both developed and developing countries; as adolescent may have early sexual practice or early marriage. Adolescent mothers face substantially higher maternal and perinatal morbidity and mortality than adult women. This is a randomized prospective clinical study conducted at Al-Elwiya Maternity Teaching Hospital, Baghdad, Iraq. The objective of this work is to assess the adverse maternal, fetal and neonatal outcomes in early and late teenage pregnant mothers. Study sample consisted of 220 primigravid women with a singleton, cephalic, viable fetus and no congenital abnormality that gave birth at Al-Elwiya Maternity Teaching Hospital, Baghdad, Iraq. The 1stgroup: early teenage (46 w
... Show MoreThe study aims to examine the problem of forced displacement and its social and economic problems in light of the Syrian crisis. Such an aim helps to know the difficulties and challenges facing the children of displaced families in learning, and the reasons for their lack of enrolment. It also clarifies whether there are significant statistical differences at among the attitudes of the children of the displaced families towards education regarding the following variables: (the work of the head of the family, the economic level of the family, and the work of the children). The study has adopted the descriptive-analytical approach; a questionnaire was adopted as a tool to collect information. The study was applied to a sample o
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This study aimed to clarify the legal provisions concerning the senses and their role in financial transactions, in the light of the definition of all the vocabulary presented by this study (senses - the definition of senses apparent: they are hearing - sight - smell - taste - touch) in the first section. The study deals with the second topic of the reference and writing denominator phrase and includes two requirements, the first requirement: the establishment of the denominator of the phrase, which has two branches: Section I: signal Akhras. Section II: Signal of the Spokesman.
The second requirement is that writing takes the place of the phrase in financial transactions. The owners argue that the sale of the blind is correct a