This study examined the relationship between the reporting lag (the timeliness of corporate financial reporting) and several independent variables: (1) Audit reporting lag,(2)Company Size,(3) Profitability of the company,(4)Company Age,(5) Sector Type.(6)Audit’s Opinion,(7) Market Type,(8) Gearing,(9) Concentration of ownership,(10) Audit Firm Size(11)Profit or Loss Company(12) Companies Listed lag on the PEX. In order to achieve the objectives of the study and testing its hypotheses, the data Obtained through actual data of a financial reports, and based on me

The pure ZnS and ZnS-Gr nanocomposite have been prepared
successfully by a novel method using chemical co-precipitation. Also
conductive polymer PPy nanotubes and ZnS-PPy nanocomposite
have been synthesized successfully by chemical route. The effect of
graphene on the characterization of ZnS has been investigated. X-ray
diffraction (XRD) study confirmed the formation of cubic and
hexagonal structure of ZnS-Gr. Dc-conductivity proves that ZnS and
ZnS-Gr have semiconductor behavior. The SEM proved that
formation of PPy nanotubes and the Gr nanosheet. The sensing
properties of ZnS-PPy/ZnS-Gr for NO2 gas was investigated as a
function of operating temperature and time under optimal condition.
The sensitivity,

In this work, the structure properties of nano Lead sulfide PbS thin films are studied. Thin samples were prepared by pulse laser deposition and deposited on glass substrates at wavelength 1064nm wavelength with a various laser energies (200,300,400,500)nm. The study of atomic force microscope (AFM) and X-ray diffraction as well as the effect of changing the laser energy on the structural properties has been studied. It has been observed that the membrane formed is of the polycrystalline type and the predominant phase is the plane (111) and (200). The minimum grain size obtained was 16.5 nm at a laser energy about 200 mJ. The results showed that thin films of average granular sizes (75 nm) could be prepared.As for the optical properties,

Inelastic longitudinal electron scattering form factors to 2+ and 4+ states in 65Cu nucleus has been calculated in the (2p3/2 1f 5/2 2p1/2) shell model space with the F5PVH effective interaction. The harmonic oscillator potential has been applied to calculate the wave functions of radial single-particle matrix elements. Two shell model codes, CP and NUSHELL are used to obtain results. The form factor of inelastic electron scattering to 1/21−, 1/22−, 3/22−, 3/23−, 5/21−, 5/22− and 7/2- states and finding the transition probabilities B (C2) (in units of e2 fm4) for these transitions and B (C4) (in units of e2 fm8) for the transition 7/2-, and comparing them with experimental data. Both the form factors and reduced transition pr

     This research aims at recognizing the concept of Innovation in offering the banking services as well as the concept and dimensions of competitive advantage . And to identify and analyze the relationship ( correlation and impact ) between the concept of Innovation in  offering the banking services and the dimensions of the competitive advantage under discussion . The research includes all Iraqi private banks in Baghdad city only of the (20) banks . The researcher adopted , in this study , a random sample of the distribution of the questionnaire to members of the research sample are managers , customers and employees in these banks , and were distributed ( 115 ) form  questionnaire , ( 97 ) form w

Hemogloin (Hb) and serum ferritin levels are used to assess anemia in pregnancy. Some studies referred to the influence of maternal age, body mass index (BMI) and parity on Hb and serum ferritin levels. The study aimed to examine the possible association of maternal Hb and serum ferritin with maternal age, parity, and BMI in a sample of pregnant women in Baghdad.

 Ninety healthy pregnant women, grouped in three equal groups according to the pregnancy trimester, and thirty apparently healthy non-pregnant women from Baghdad were enrolled in this observational study.  Blood and serum samples were obtained for the estimation of Hb and serum ferritin levels.

The pooled data of participants showed a n

Change detection is a technology ascertaining the changes of
specific features within a certain time Interval. The use of remotely
sensed image to detect changes in land use and land cover is widely
preferred over other conventional survey techniques because this
method is very efficient for assessing the change or degrading trends
of a region. In this research two remotely sensed image of Baghdad
city gathered by landsat -7and landsat -8 ETM+ for two time period
2000 and 2014 have been used to detect the most important changes.
Registration and rectification the two original images are the first
preprocessing steps was applied in this paper. Change detection using
NDVI subtractive has been computed, subtrac

The actual observations for Jupiter radio storm were taken for Hawaii station within multi years from 2001 to 2012. The Central Meridian Longitude (CML_ІІІ) and Io's phase (γ_Io) were calculated for each year from Radio Jove program, the results of CML_ІІІ for year 2006 was A=(180-300)º,B=(15-239)º, C=(60-280)º, phase was A=(182-260)º,B=(40-109)º, C=(200-260)º, which were close to the theoretical values, longitude was A=(180-300)º, B=(15-240)º, C=(60-280)º and phase was A=(180-260)º,B=(40-110)º and C=(200-260)º.

لا يمكن تعريف "الحرية" على أنها فكرة مجردة، فالحرية لا يمكن تحديد قيمتها إلا بناء على ارتباطها بالسلوك العام والخاص، الفرديّ والمجتمعي، سواء كان ذلك ذا طبيعة اجتماعية أو سياسية. سنركّز في بحثنا على حرية الرأي الخاص بالكتابة والنشر في مختلف الطرق والوسائل المرتبطة بهذا الشأن.

وغالباً ما يتأثر المشرّع بفلسفة الأخلاق المشرّع يعتمد على الأخلاق في وضع قوانين المجتمع، وخاصة فيما يتعلق بحرية التعبير التي تعت

The research explain the analysis of finance investments through  analyze the finance tables for commercial banks, by using the pointers to indicate the limits of economical benefit for these investments, and fix the negative deviations and as well positive, for the purpose of  diagnostic the negative (disadvantage) and develop the advantage deviation, For the importance of finance investments in the development operation and economical growth, further to that the finance investments is represent one of the most activities in the commercial banks in which aim the adequate incomes as a result of the commercial banks act to receipt the banks deposits and then make it growth and develop through  commercial advantage o

الاشاعة هي مزيج عجيب من الواقع والتخيلات من الصعوبة تحديد العناصر الواقعية وفصلها عن الجوانب الخيالية أو تكون خالية من أي حقيقة . وتلعب الاشاعة المالية دورا كبيراً في واقع المجتمع العراقي بل إن المواطن العراقي أكثر عرضة لما يشاع مما يعلن أو يبث أو ما يتناقله الناس فيما بينهم تلك هي حقيقة المجتمع العراقي .وتستهدف الاشاعة المالية خلق حالة من اختلال الاستقرار النقدي وانتشار القلق والخوف والتردد محاولة خلق حال

إن المُهندِس المعماري وهو ينتج الأعمال المعمارية، يحتاج إلى من يوفر له الحماية المدنية، لكي يستطيع أن يُبدِع وينجز أعمالاً وظيفية وجمالية تتفاعل مع البيئة المكانية، ومن ثم يمكن أن نجد تصميمًا يحقق المتطلبات الفنية والإنسانية والجمالية. لذا يعتبر قانون حقوق المؤلف والحقوق المجاورة الإماراتي رقم 38 لسنة 2021 هو الأجدر بتنظيم وحماية هذا الفن المعماري إضافة إلى أحكام قانون المعاملات المدنية الإماراتي رقم (5) لسن

يتناول البحث موضوع المسؤولية التأديبية للمترجم القانوني في التشريع الإماراتي والجوانب القانونية والأخلاقية التي تحكم عمل المترجمين في المجالات القانونية، ويركز البحث ابتداء على تعريف المترجم القانوني كفرد مختص في ترجمة الوثائق القانونية والنصوص القضائية كما يجب أن يكون مؤهلاً لفهم المصطلحات القانونية، كما استعرض البحث القوانين واللوائح المعمول بها في الإمارات التي تنظم عمل المترجمين، مثل قانون المتر

           Vitamin E, having the well known antioxidant activity  through scavenging free radicals Ùˆ it occurs in several  isomeric forms , these isomers have relatively different functions . One of these actions is related to its ability to inhibit platelets aggregation and hence thrombosis. The present study included a total number of apparently healthy  62 males . 11of them served as standard group , treated  with 100 mg aspirin /day for more than one month . Another 31 subjects were randomly grouped into 5 groups that received different daily doses of α – tocopherol : 400 IU , 800 IU and 1200 IU for  2-6 months.The remainder ( 20 ) subjects served

Adaptive optics revolutionizes telescopic resolution but faces cost, complexity, and calibration hurdles. Neural network adaptive optics (NNAO) offers promise by using neural networks to tailor corrections to telescopes and atmospheric conditions, by passing calibration and sensors. This MATLAB-based study examines NNAO's impact on astronomical image quality, revealing it as a cost-efficient solution that enhances adaptive optics in astronomy. The numerical simulation results were encouraging, with a compensation rate exceeding 50% due to favorable monitoring conditions.  The results indicate that the dominant factor affecting image quality is the variance of wavefront aberrations. The Strehl ratio (SR) decreases from an average of 0.54

The recognition of the dynamic organizational capabilities in their actual and influential extent in the work environment achieves a set of positive data that can fall under the addition axes, particularly with regard to the organization's ability to manage human talents in them, so the researchers sought to identify the level of contribution of dynamic organizational capabilities in the management of human talents in terms of Keep them away in the research organization by indicating the level of relationship and impact between them. The presidency of Mosul University was chosen as a field for the current study, and data were collected by adopting the questionnaire form as the main tool for the study. The study used a deliberate

Abstract

       The current study was carried out to reveal the plasma parameters such as ,the electron temperature ( ), electron density (n_e) , plasma frequency (fp), Debye length ( ) , Debye number (   for  CdS to employ the LIBS for the purpose of analyzing and determining spectral emission lines using . The results of electron temperature for CdS range (0.746-0.856) eV , the electron density(3.909-4.691)×10¹⁸ cm^-3. Finally ,we discuss plasma parameters of CdS  through  nano second  laser generated plasma .

We have investigated in this research, the contents of the electronic cigarette (Viber) and the emergence of the phenomenon of electronic smoking (vibing) were discussed, although the topic of smoking is one of the oldest topics on which many articles and research have been conducted, electronic smoking has not been studied according to statistical scientific research, we tried in this research to identify the concept of electronic smoking to sample the studied data and to deal with it in a scientific way. This research included conducting a statistical analysis using the factor analysis of a sample taken randomly from some colleges in Bab Al-medium in Baghdad with a size of (70) views where  (КМО) and a (bartlett) tests

Abstract

In this research we study the wavelet characteristics for the important time series known as Sunspot, on the aim of verifying the periodogram that other researchers had reached by the spectral transform, and noticing the variation in the period length on one side and the shifting on another.

A continuous wavelet analysis is done for this series and the periodogram in it is marked primarily. for more accuracy, the series is partitioned to its the approximate and the details components to five levels, filtering these components by using fixed threshold on one time and independent threshold on another, finding the noise series which represents the difference between

This paper aims to review the intellectual to the most important thought leaders administrative and strategic They both (Henry Fayol and Michelle Porter), who forward a lot of ideas that have helped countries in the advancement and progress their economies , has been drawing literature theoretical common border in Contributions ( Fayol ) philosophical and between applications ( Porter ), which reversed strategies of the three ( the leadership of the cost, differentiation, and focus ), so browse search how to apply and use the principles of Fayol in the implementation of strategies competitiveness of Porter, and stems from a problem ( ( to what extent a reflection of the principles ( Fayol) fourteen strategies (Porter ) competitiv

I mpact strength for Epoxy/Polyurethane, Blends and their composites with two
layers of Glass fibers (0-90) are calculated.
The impact strength of the blends and composites decrease with increasing weight
by weisht percentage of polyurethane . This result is attributed to the high elasticity
of PU , and to the immiscibility between the polymer blends as well as the fiber
delaminates

The CdS quantum dots were prepared by chemical reaction
of cadmium oleylamine (Cd –oleylamine complex) with the
sulfite-oleylamine (S-oleylamine) with 1:6 mole ratios. The
optical properties structure and spectroscopy of the product
quantum dot were studied. The results show the dependence of the
optical properties on the crystal dimension and the formation of
the trap states in the energy band gap.

Steel fiber aluminum matrix composites were prepared by atomization technique. Different air atomization conditions were considered; which were atomization pressure and distance between sample and nozzle. Tensile stress properties were studied. XRF and XRD techniques were used to study the primary compositions and the structure of the raw materials and the atomized products. The tensile results showed that the best reported tensile strength observed for an atomization pressure equal to 4 mbar and sample to nozzle distance equal to 12 cm. Young modulus results showed that the best result occurred with an air atomization pressure equal to 8 mbar and sample to nozzle distance equal to 16cm

The temperature influence on the fluorescence lifetime, quantum yields and non-radiative rate parameter or coumarin 460 dye dissolved in methanol was investigated in the temperature range (160-300 k). A single photon counting technique was used or measuring the fluorescence decay curves. A noticeable decrease of the fluorescence lifetime with increasing the temperature was observed. The non-radiative activation energy of 10.57 K.J. mole-1 was measured by the help of Arrhenius plot.

يهدف هذا البحث إلى تسليط الضوء،على القيود التي تُفرض على سلطة القاضي عند ممارسته الرقابة على مدى التزام الإدارة بالمبادئ الحاكمة لسلطتها، وذلك في سياق توقيع العقوبات الإدارية على المتعاقدين معها. وقد سعى البحث إلى تصنيف هذه القيود إلى نوعين رئيسيين أولهما :القيود الشكلية، والتي تنشأ إما من طبيعة بعض العقود الإدارية أو من الأساس القانوني الذي تقوم عليه، كالقيود المستمدة من نصوص تشريعية آمرة أو من شروط تعاق

يشكل التطور المتسارع في التكنولوجيا الحديثة تحديًا متناميًا أمام المشرّعين في ما يتعلق بحماية الحقوق الناتجة عن الابتكارات التقنية، ومن أبرز هذه الابتكارات التصميمات التخطيطية للدوائر المتكاملة، التي تمثل عنصرًا محوريًا في صناعة الأجهزة الإلكترونية الدقيقة. وتنبع أهمية حماية هذه التصميمات من كونها نتاجًا لعمليات ذهنية معقدة وجهود هندسية عالية الكلفة، مما يجعل التعدي عليها انتهاكًا لحقوق ملكية فكرية ح

يعد عقد التامين الرياضي الية قانونية لحماية الرياضيين من الاضرار التي تسببها المخاطر الرياضية , فبموجبه يصبح من حق المتضرر مطالبة المؤمن بالتعويض متى ما توافرت فيه الاركان والشروط الخاصة به , ويهدف عقد التامين الرياضي الى احداث اثار قانونية , أي ايجاد وضع جديد يرتب حقوق والتزامات لم يكسبها ولم يتحملها المتعاقدين من قبل , فيرتب التزامات على عاتق طرفي العقد والمتمثلة في التزامات المؤمن له من جهة والتزامات الم

تختلف الدساتير والقوانين الانتخابية في دول العالم في الجهة التي تسند إليها مهمة الفصل بالطعون الانتخابية، فذهبت بعض الدساتير إلى إسناد الفصل في الطعون المتعلقة بالانتخابات النيابية إلى المجالس النيابية المنتخبة ذاتها , بينما عمدت دساتير أخرى إلى إسناد الفصل في هذه الطعون للقضاء لما استقر في ضمير مشرعيها من أن الطعن الانتخابي لا يعدوا أن يكون خصومة قضائية بكل ما تحمله الكلمة من معنى. كما أن مرحلة المصادقة ع

تواجه المجتمعات البشرية تحديات متزايدة بسبب العواقب السلبية لتغير المناخ، التي يمتد تأثيرها لابعاد مختلفة، صحية، اقتصادية، واجتماعية، في ظل ذلك يواجه الملايين من السكان، خطر البقاء بلا مأوى، وذلك بأن يصحبوا لاجئين خارج أوطانهم أو نازحين داخلها، بسبب هذه العواقب، ومع الاعتراف والتأكيد المتزايد على الصلة بين التغيرات البيئية والهجرة البشرية، إلا أن هذه الفئة لا زالت تعاني من معضلة الاعتراف القانوني، مما

يمنح المشرع للغير في بعض العقود كعقود التصرف التي يبرمها النائب القانوني أو القضائي عن القاصر، أو العقود الرياضية الخاصة بالرياضيين المحترفين، أو عقود الاستهلاك سلطة التدخل الغير في التحقق من مضمونها عن طريق اشتراط الموافقة عليه أو إمكانية الطعن به بعد تمامه، وحاولت هذه الدراسة بيان فكرة الموافقة، وطبيعتها القانونية، والآليات القانونية التي يمكن من خلالها الطعن بمضمون العقد، والجهات التي يحق لها ذلك، وا