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

The increasing population growth resulting in the tremendous increase in consumption of fuels, energy, and petrochemical products and coupled with the depletion in conventional crude oil reserves and production make it imperative for Nigeria to explore her bitumen reserves so as to meet her energy and petrochemicals needs. Samples of Agbabu bitumen were subjected to thermal cracking in a tubular steel reactor operated at 10 bar pressure to investigate the effect of temperature on the cracking reaction. The gas produced was analyzed in a Gas Chromatograph while the liquid products were subjected to Gas Chromatography-Mass Spectrometry (GC-MS) analysis. Heptane was the dominant gas produced in bitumen cracking at all temperatures and the r

In this report Silver doped Tin Sulfide (SnS) thin films with ratio of (0.03) were prepared using thermal evaporation with a vacuum of 4*10-6 mbar on glass with (400) nm thickness and the sample annealing with ( 573K ). The optical constants for the wavelengths in the range (300-900) nm and Hall effect for (SnS and SnS:3% Ag) films are investigated and calculated before and after annealing at 573 K. Transition metal doped SnS thin films the regular absorption 70% in the visible region, the doping level intensification the optical band gap values from 1.5- 2 eV. Silver doped tin sulfide (SnS) its direct optical band gap. Hall Effect results of (SnS and SnS:3% Ag) films show all films were (p-type) electrical conductivity with resistivity of

The role of internal control is based on the effectiveness of the budget through an analysis of the reality of the budget in the research sample as it was studied in the preparation and preparation stages and the implementation stage. The sample showed that the sample did not comply with what is stated in the Ministry of Finance publication of instructions and ceilings. In the process of preparing and resulting from the occurrence of deviations in large proportions both in the discussion of the Ministry of Finance or when implementation as a low rate of implementation and the absence of allocations for some items, although there is a need for them as well as the transfer of large proportions of transfers both up or down and the purpose o

Dyspepsia is a significant public health issue that affects the entire world population. In this work, we formulate and analyze a deterministic model for the population dynamics of Gut bacteria in the presence of antibiotics and Probiotic supplements. All the possible equilibria and their local stability are obtained. The global stability around the positive equilibrium point is established. Numerical simulations back up our analytical findings and show the temporal dynamics of gut microorganisms.

Security concerns in the transfer of medical images have drawn a lot of attention to the topic of medical picture encryption as of late. Furthermore, recent events have brought attention to the fact that medical photographs are constantly being produced and circulated online, necessitating safeguards against their inappropriate use. To improve the design of the AES algorithm standard for medical picture encryption, this research presents several new criteria. It was created so that needs for higher levels of safety and higher levels of performance could be met. First, the pixels in the image are diffused to randomly mix them up and disperse them all over the screen. Rather than using rounds, the suggested technique utilizes a cascad

The artistic process operates whether in general in all arts or specifically in one type of arts or one of the genres of arts types on the preoccupations of the pressing artistic references as the founder of the artistic work in the material formulations on the one hand and on the other hand as a translator to understand the artistic achievement in general and plastic art in particular and for the importance The researcher chose the title of her research tagged (the preoccupations of the pressing reference and its impact on the formations of postmodern arts).
The first chapter of the methodological framework deals with the problem of research, importance, objective, limits, and then terminology and its definition, and then the secon

Porous silicon (PS) layers were formed on n-type silicon (Si) wafers using Photo- electrochemical Etching technique (PEC) was used to produce porous silicon for n-type with orientation of (111). The effects of current density were investigated at: (10, 20, 30, 40, and50) mA/cm2 with etching time: 10min. X-ray diffraction studies showed distinct variations between the fresh silicon surface and the synthesized porous silicon. The maximum crystal size of Porous Silicon is (33.9nm) and minimum is (2.6nm) The Atomic force microscopy (AFM) analysis and Field Emission Scanning Electron Microscope (FESEM) were used to study the morphology of porous silicon layer. AFM results showed that root mean square (RMS) of roughness and the grain size of p