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
... Show MoreIn This paper, we have been approximated Grűnwald-Letnikov Derivative of a function having m continuous derivatives by Bernstein Chlodowsky polynomials with proving its best approximation. As well as we have been solved Bagley-Torvik equation and Fokker–Planck equation where the derivative is in Grűnwald-Letnikov sense.
The research aims to identify the level of psychological pollution in Iraqi society and the significant differences in psychological pollution in the Iraqi society according to variables. A sample of (600) individuals randomly selected from all governorates of Iraq, with (285) males and (315) females was used in the current study. The researcher adopted the scale of (Muhammad, 2004) psychological pollution consisting of (118) items, which limited (46) items after modification distributed into four areas: denial and abuse of the civilized identity, attachment to foreign formal aspects, effeminacy, and anarchism. The results of the research showed that there is no statistical significance among the individuals of the research sample. They
... Show MoreThe organation ⁄monomer N-naphthylacrylamide (NAA) was prepared; subsequently the synthesized monomer was successfully copolymerized with acrylicacid (AA) and methylacrylate (MA) by free radical technique using dry benzene as solvent and benzoyl peroxide (BPO) as initiator. The overall conversion was kept low (≤ 10% wt/wt) for all studies copolymers samples. The synthesized monomer and copolymers were characterized using Fourier transform infrared spectroscopy (FT-IR), and their thermal properties were studied by DSC and TGA. The copolymers compositions were determined by elemental analysis. Kelen-Tudes and Finmman-Ross graphical procedures were employed to determine the monomers reactivity ratios. The der
... Show MoreLow conversion copolymerization of N-vinyl-2-pyrrolidon M.W = (111.14) VP (monomer-1) has been conducted with acrylic acid AA and methymethacrylate MMA in ethanol at 70ºC , using Benzoyl peroxide BPO as initiator . The copolymer composition has been determined by elemental analysis. The monomer reactivity ratios have been calculated by the Kelen-Tudos and Finman-Ross graphical procedures . The derived reactivity ratios (r1 , r2 ) are : (0.51 , 4.85) for (VP / AA ) systems and (0.34 , 7.58) for (VP , MMA) systems , and found the reactivity ratios of the monomer AA , MMA is mor than the monomer VP in the copolymerization of (VP / AA) and (VP /MMA) systems respectly . The reactivity ratios values were used for microstructures calculation.
The organation ⁄monomer N-naphthylacrylamide (NAA) was prepared; subsequently the synthesized monomer was successfully copolymerized with acrylicacid (AA) and methylacrylate (MA) by free radical technique using dry benzene as solvent and benzoyl peroxide (BPO) as initiator. The overall conversion was kept low (≤ 10% wt/wt) for all studies copolymers samples. The synthesized monomer and copolymers were characterized using Fourier transform infrared spectroscopy (FT-IR), and their thermal properties were studied by DSC and TGA. The copolymers compositions were determined by elemental analysis. Kelen-Tudes and Finmman-Ross graphical procedures were employed to determine
... Show MoreThe research discusses one of the most critical issues of corporate finance which is related to asset utilization efficiency. Researchers used internal growth rate as independent variable (Proxy of asset utilization efficiency) and sustainable growth rate-dependent variable (proxy of stockholders wealth). According to these two variables, researchers formulate major hypotheses (There is no significant effect of internal growth rate on sustainable growth rate), as well as two sub-hypotheses, examine the components of major variables. Sample of Iraqi industrial companies which listed in the Iraqi stock exchange selected to test and examine main hypotheses. Result of simple and multiple regressions explain there is a significant effect of i
... Show MoreGymnastics play from sports games that need to use appropriate methods and strategies that address mental abilities and that let the learner create and think about better performance with the supervision and guidance of the teacher. The researcher has chosen meditative thinking, which is a kind of thinking that needs to be taken care of. It is thinking about the situation in front of the individual, analysing it to his elements and drawing up plans that need to be understood with a view to reaching the results required by the situation and evaluating the results in the light of the plans. The analysis of the situation looks to different elements and look for internal relationships between these elements in this case. The problem is that fem
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