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

Levels of the Factors structure of the scale Costa and McCrae applied to the Iraqi environment

      A previously_prepared Iraqi version of Costa & McCrae the big five factor has been adminstered to (200) students at University of Baghdad in order to investigate the hypothesized differences in factor structures between the original version of Costa & McCrae test and the Iraqi version.

    To verify the hypothesized differences , the minieigen value. Factors , maximum likelihood criteria of determining the number of factors , and varimax and promax as methods of rotation have been used.

    The

This research is based on the idea of showing the extent to which the public relies on satellite channels as sources for news of the demonstrations in Iraq .This was the essence of the problem for which the researcher set several goals, including knowing the public’s confidence in the news of these satellite channels and comparing them with others. The researcher chose an available intended sample of (117) respondents in Baghdad - Karkh and Rusafa by adopting the survey method and applying a questionnaire form and the theory of media dependence for the period from 15/11/2019 to 1/1/2021 . By using statistical methods, the researcher reached many results, the most important of which are: Satellite channels are a source for 79% of the pu

Support vector machines (SVMs) are supervised learning models that analyze data for classification or regression. For classification, SVM is widely used by selecting an optimal hyperplane that separates two classes. SVM has very good accuracy and extremally robust comparing with some other classification methods such as logistics linear regression, random forest, k-nearest neighbor and naïve model. However, working with large datasets can cause many problems such as time-consuming and inefficient results. In this paper, the SVM has been modified by using a stochastic Gradient descent process. The modified method, stochastic gradient descent SVM (SGD-SVM), checked by using two simulation datasets. Since the classification of different ca

Microalgae present much usefulness for antimicrobial research because of its enormous biodiversity and rapid growth rate. From this study results it is reaveled that Chlamydomonas reinhardtii were isolated from a pond of water in the province of Diwaniyah. The culture supernatants were obtained when extracted with methanol solvent. Antimicrobial activity of extracts was tested for pathogens, and the best inhibition zone obtained was against Candida albicans (32mm), S.aureus (15mm), and to E.coli (9mm). While it showed no effect against both S.epidermidis and Klebsiella spp. Biofilm was formed by all tested isolates with differences in its strength formation. The C. reinhardtii

Permanent magnets of different intensities were used to investigate the effect of a magnetic field in the process of preventing deposits of calcium carbonate. The magnets were fixed on the water line from the tap outside. Then heating a sample of this water in flasks and measuring the amount of sediment in a manner weighted differences. These experiments comprise to the change of the velocity of water flow, which amounted to (0.5, 0.75, 1) m/sec through the magnetic fields that are of magnetic strength (2200, 6000, 9250, 11000) Gauss, and conduct measurements, tests and compare them with those obtained from the use of ordinary water.The results showed the effectiveness of magnetic treatment in reducing the rate of deposition of calcium carb

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In this Paper, we proposed two new predictor corrector methods for solving Kepler's equation in hyperbolic case using quadrature formula which plays an important and significant rule in the evaluation of the integrals. The two procedures are developed that, in two or three iterations, solve the hyperbolic orbit equation in a very efficient manner, and to an accuracy that proves to be always better than 10-15. The solution is examined with and with grid size , using the first guesses hyperbolic eccentric anomaly is and , where is the eccentricity and is the hyperbolic mean anomaly.

This study, which was conducted in the city of Mosul, through collected 1200 samples from the stool of patients with diarrhea attending hospitals and private clinics for the period from the beginning of January 2019 to the end of December 2019, those whose ages ranged from less than a year-60 year, and for both sexes and by reality 700 samples stool for males and 500 samples stool for females. Samples were collected in clean, sterile, and sealed 40ml plastic bottles. Patient information is noted, name of the parasite, history, sex, age, address. The result showed that climate and temperature have a significant effect on increase the incidence of intestinal parasites through the direct effect on the increase in infection rate. This effect wa