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 excellent specifications of electrodes coated with lead dioxide material make it of great importance in the industry. So it was suggested this study, which includes electrodeposition of lead dioxide on graphite substrate, knowing that the electrodeposition of lead dioxide on graphite studied earlier in different ways.

In this work the deposition process for lead dioxide conducted using electrolytic solution containing lead nitrate concentration 0.72 M with the addition of some other material to the solution, such as copper nitrate, nickel nitrate, sodium fluoride and cetyl trimethyl ammonium bromide, but only in very small concentrations. As for the operating conditions, the effect of change potential and temperature as well

 For many years controlled shot peening was considered as a surface treatment. It is now clear that the performance of control shot peening in terms of fatigue depends on the balance between its beneficial (compressive residual stress and work hardening) and beneficial effects (surface hardening).

The overall aim of this paper is to study the effects of aggressive shot peening on fatigue life of 7075 – T6 aluminum alloy. The fatigue life reduction factor (LRF) due to the aggressive shot peening was established and empirical relations were proposed to describe the behavior of LRF, roughness and fatigue life. The benefits of shot peering in terms of fatigue life are dependent on the shot peening time (SPT).

Most recognition system of human facial emotions are assessed solely on accuracy, even if other performance criteria are also thought to be important in the evaluation process such as sensitivity, precision, F-measure, and G-mean. Moreover, the most common problem that must be resolved in face emotion recognition systems is the feature extraction methods, which is comparable to traditional manual feature extraction methods. This traditional method is not able to extract features efficiently. In other words, there are redundant amount of features which are considered not significant, which affect the classification performance. In this work, a new system to recognize human facial emotions from images is proposed. The HOG (Histograms of Or

Abstract
On 11/1/2008 amounts of snows fell on various sections of Iraq, one of
which is Baghdad. The analysis process of climatic maps proved that the
advance trough of Sudanese depression towards the city is the reason behind
the formation of this weather state supported by could trough in the (500) mb
pressure level. .
The research concluded that the phenomenon of global warming
witnessed by the world recently had a main role in the occurrence of this
phenomenon due to the raise in earth temperature as a result of evaporation
rate increase leading to an increase in water vapor and cloud formation with
high tops and low bases which form sows with high rates accumulating at high
and moderate latitudes le

In this research is to study the influence of the aging heat treatment on the pitting corrosion resistance of martensitic stainless steel (MSS), where a number of specimens from martensitic stainless steel were subjected to solution treatment at 1100 ^oC for one hour followed by water quenching then aging in the temperatures range (500-750) ^oC for different holding times (1,5,10,15&20) hr. Accelerated chemical corrosion test and immersion chemical corrosion test were performed on samples after heat treatment. The results of the research showed that the pitting corrosion resistance is significantly affected by the aging temperature. Where found that the aging samples at a temperature of 500 °C have the highest ra

In this work, results of a mathematical analysis of the role of workpiece preheating in laser keyhole welding were presented. This analysis considered the steady-state welding as well as certain range of boundary conditions over which preheating effect would be indicated. This work is an attempt to interpret the role of preheating to increase welding depth and perform keyhole welding with high quality using physical and thermal properties of steel alloys.

creating unique exercises utilizing a teaching approach that works with the research sample, determining how special exercises affect the development of torso flexibility, and determining how special exercises affect the development of bow ability. Activate the search The results of the pre- and post-tests for the control and experimental research groups show a statistically significant association that is favoring the post-test in the development of bow skill performance Using the experimental technique, the researcher set up one group and gave them two tests (pre and post) based on scientific theories that made sense for the topic at hand. Forty adolescent wrestlers from the Adhamiya Club in the Baghdad Governorate were recognized

The objective of this study is to demonstrate the corrosion behavior of dental alloys Co-Cr-Mo, Ni-Cr-Mo and Ti-Al-V in artificial saliva at pH=4 and 37oC enriched with ethyl alcohol at 8% percentage. The linear and cyclic polarizations were investigated by electrochemical measurements. Laser surface modification was achieved for the three dental alloys to improve corrosion resistance. The results show that corrosion resistance of Co-Cr-Mo and Ni-Cr-Mo alloys only were increased after laser treatment due to the fact that laser radiation has caused a smoother surface, in addition to the decrement in corrosion current densities (icorr) for Co-Cr-Mo and Ni-Cr-Mo alloys and the reverse scan in cyclic polarization became in the wider range of

Czerwi’nski et al. introduced Lucky labeling in 2009 and Akbari et al and A.Nellai Murugan et al studied it further. Czerwi’nski defined Lucky Number of graph as follows: A labeling of vertices of a graph G is called a Lucky labeling if  for every pair of adjacent vertices u and v in G where . A graph G may admit any number of lucky labelings. The least integer k for which a graph G has a lucky labeling from the set 1, 2, k is the lucky number of G denoted by η(G). This paper aims to determine the lucky number of Complete graph K_n, Complete bipartite graph K_m,n and Complete tripartite graph K_l,m,n. It has also been studied how the lucky number changes whi