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

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

The current study aimed to determine the morphometric and meristic characteristics of the North African catfish Clarias gariepinus (Burchell, 1822). Six specimens of C. gariepinus were collected from the Tigris River, in central Iraq. This study is considered the confirmation first record of this species in Iraq, and the second documentation of this exotic fish. The present species is characterized by a very long dorsal fin, a rounded caudal fin and four pairs of barbels.

Baghdad (the capital of the Abbasid Caliphate, and his legacy oldest civilizations in history, with glory ethyl). 1. benediction this city landmarks archaeological evidence of their own Kkabbab mosques and forms gates and (Aelchenachel) 2, which adorn the walls of buildings and Chaababeckha high and palm trees, all these vocabulary inspired artists embody Baghdad warmest dissolved in their artwork and all those who lived and grew up in Baghdad embodied in his memory for the nights Beauties and their lights and Hoa_khasha. Ceramic Arts art one who embodied the most important symbols that represent the beauty and credited with Baghdad. And many Iraqis potters inspired single Baghdadi in their work, notably ceramists late arrows Saudi which

Photonic Crystal Fiber Interferometers (PCFIs) are widely used for sensing applications. This work presents the fabrication and study the characterization of a relative humidity sensor based on a polymer-infiltrated photonic crystal fiber that operates in a Mach- Zehnder Interferometer (MZI) reflection mode. The fabrication of the sensor only involves splicing and cleaving Photonic Crystal Fiber (PCF) with Single Mode Fiber (SMF). A stub of (LMA-10) PCF spliced to SMF (Corning-28). In the splice regions. The PCFI sensor operation based on the adsorption and desorption of water vapour at the silica-air interface within the PCF. The sensor shows a high sensitivity to RH variations from (27% RH - 95% RH), with a change in its reflected powe

Sheet piles are necessary with hydraulic structures as seepage cut-off to reduce the seepage. In this research, the computational work methodology was followed by building a numerical model using Geo-Studio program to check the efficiency of using concrete sheet piles as a cut-off or reducer for seepage with time if the sheet piles facing the drawdown technique. Al-Kifil regulator was chosen as a case study, an accurate model was built with a help of observed reading of the measuring devices, which was satisfactory and helped in checking the sheet piles efficiency. Through the study, three scenarios were adopted (with and without) drawdown technique, it was found that at the short time there's no effect of the drawdown technique on

This study delves into the realm of advanced cooling techniques by examining the performance of a two-stage parallel flow indirect evaporative cooling system enhanced with aspen pads in the challenging climate of Baghdad. The objective was to achieve average air dry bulb temperatures (43 ^oC) below the ambient wet bulb temperatures (24.95 ^oC) with an average relative humidity of 23%, aiming for unparalleled cooling efficiency. The research experiment was carried out in the urban environment of Baghdad, characterized by high temperature conditions. The investigation focused on the potential of the two-stage parallel flow setup, combined with the cooling capability of aspen pads, to surpass the limitat

Translation as a human endeavor has occupied the attention of nations since it bridges the gab between cultures and helps in bringing out national integration. The translation of Kurdish literature started with personal efforts in which newspapers and magazines had played a vital role in supporting translation and paved the way for promoting the publication of Kurdish products.

      The bulk of the materials translated from Arabic exceeds that translated from other languages owing to the influence of religious and authoritarian factors.

The survey of the Kurdish journals was limited to the period 1898-1991 since it marked a radical and historic change represented by the birth of Kurdish journalis

Аннотация

      В статье считается национально-культурная специфика и языковое изменчивость выражения заключений в художественном тексте. В настоящее время в изучении художественного текста существует множество взаимодополняющих подходов и концепций, которые способствуют лучшему пониманию его языковых и культурных аспектов. Художественный текст как «воспроизведение» и от

    אורי-צבי גרינברג, אחד המשוררים היהודים הבולטים במאה ה-20, ולפי מבקרים רבים, היה גרינברג מהמשוררים החלוצים בתקופה שמלאה בחדשנות ובתנודת האירועים הפוליטיים והביטחוניים, באירופה ובמזרח התיכון. גרינברג יליד גליציה ב-1894, גדל במשפחה חסידית, הוא הגר פלסטינה ב-1923, ומשנה ההיא גרינברג נצל את עצמו לעבודה הספרותית והפוליטית ביחד. הוא תרם להקמתם של כתבי-עת והעתונים וכתב יצירות ספרותיות רבות, רובן היו שירים בעלי