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

Cancer stem cells (CSCs) are defined as a population of cells present in tumours, which can undergo self-renewal and differentiation. Identification and isolation of these CSCs using putative surface markers have been a priority of research in cancer. With this background we selected pancreatic normal and tumor cells for this study and passaged them into animal tissue culture medium. Further staining was done using alkaline phosphatase and heamatoxilin staining. Blue to purple colored zones in undifferentiated pluripotent stem cells and clear coloration in the chromatin material indicated pancreatic cells. Further studies on the cell surface marker CD 44 were done using ELISA. For this, the protein was extracted from cultivated normal and t

 As long as Islamic banks cannot operate in an environment that deals with traditional banking instruments based on the interest rate (bank interest) that is prohibited by Article No. (6) of the Islamic Banking Law No. (43) of 2015 which stipulates that (do not deal in any activity that carries Interest (neither taking nor giving)). Therefore it seeks to provide an alternative strategic solution within the framework of the provisions and rules of Islamic Sharia, on the basis of participating in profit and loss to avoid the method of interest taking and giving, to find investment methods to provide new financial products, such as Islamic certificates of deposit and investment funds according to the method Murabaha, speculation (Mudar

This study aimed at evaluating the torsional capacity of reinforced concrete (RC) beams externally wrapped with fiber reinforced polymer (FRP) materials. An analytical model was described and used as a new computational procedure based on the softened truss model (STM) to predict the torsional behavior of RC beams strengthened with FRP. The proposed analytical model was validated with the existing experimental data for rectangular sections strengthened with FRP materials and considering torque-twist relationship and crack pattern at failure. The confined concrete behavior, in the case of FRP wrapping, was considered in the constitutive laws of concrete in the model. Then, an efficient algorithm was developed in MATLAB environment t

Background: The success and maintenance of indirect dental restorations is closely related to the marginal accuracy, which is affected by many factors like preparation design, using of different fabrication techniques, and the time of taking final impression and pouring it. The purpose of this in vitro study was to evaluate the effect of different pouring time of conventional impression on the vertical marginal gap of full contour zirconia crowns in comparison with digital impression technique. Materials and Methods: Forty sound recently extracted human permanent maxillary first premolar teeth of comparable size and shape were collected. Standardized preparation of all teeth samples were carried out to receive full contour zirconia crown re

Background: The success and maintenance of indirect dental restorations is closely related to the marginal accuracy, which is affected by many factors like preparation design, using of different fabrication techniques, and the time of taking final impression and pouring it. The purpose of this in vitro study was to evaluate the effect of different pouring time of conventional impression on the vertical marginal gap of full contour zirconia crowns in comparison with digital impression technique. Materials and Methods: Forty sound recently extracted human permanent maxillary first premolar teeth of comparable size and shape were collected. Standardized preparation of all teeth samples were carried out to receive full contour zirconia crown re

This research is a new reading of some of the words in the Holy Quran, which is very old. It is a human reading in which religions are intertwined by recognizing the relationship between man and his fellow man in the unity of existence and the unity of the source of religions and the unity of language. The importance of this research in comparing some of the Arabic words has been contained among books believed by followers that it is from the one God Sunday.

When words are spoken in one way in the form of one creature, from the beginning of creation to the present day, this indicates the single origin of the languages..

The research tools were books of heavenly religions, the Quran, dictionaries and interpretations.

There are many studies that discussed the famous museum's graveyards in the Islamic worlds, to study the lives of these figures, there are many difficulties for their studies because the first we need the regularity and history information, and many sciences support, such as in language, geography information.

I am studying the research from Maraqid Al-Maaraf book by Harz Aldeen, the book has large members about the persons have graved in Persian Country in the middle ages, there are more than (30) figures in my study, I have studied every figure in this research depending on the sources and references books.

The research to knows some biomechanics variables in different spots with and without players in basketball youth players and analysis by using destructive method in surfing study and the research were applied for jump shoot from one of basketball players in ( middle , left , right ) in side zone and out of zone also from three point shoot with and without defense and we depend on successful shoot on analyze .The results and conclusions that center of weight of the player on standby on high and knee angel and hips were more wide also the two angle of wrist , elbow on start of shooting be more wide with defender more than without defender .the maximum high center of weight and shooting angle and ball entrance being less degree with defender