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Factors Affecting Timeliness Issuance of Corporate Financial Reporting Listed Companies in Palestine Exchange (PEX) (An Empirical Study)
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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 method Experimental analysis and descriptive statistical tests. For population of (32) Listed company on PEX

       The study found that: The following variables have a significantly related to the timeliness of corporate financial reporting as :( 1) Audit report lag. (2) Profitability of the company (3) Gearing (4) Profit or Loss Company. The other Eight Variables are not significantly associated with the Timeliness "Reporting Lag".The Adjusted R2 of The Multiple regression analysis model is )41%(. Descriptive statistics shows that the mean reporting lag is (85(days which is less than the legally stipulated period (90) days, and the mean of audit lag is) 67(days.                                                              

       The study recommended a set of points including enforcing, the corporate company in reporting lag Specific company law, Act for the preparation and issuance of financial reports, in appropriate time. In addition, enforcing the audit firms, not to delay their reports, where the delay of audit reports, leads to a delay in the issuance of annual financial reports for companies. There should be legislation that required companies, to issue their financial reports, within a specified period after the audit period, to reduce reporting Lag. The need to confirmation and activation toward violators, of the regulations and directives, related to disclosure including the time limit, to publication financial reports, Moreover the need for companies to determine.

 

 

 

 

 

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Publication Date
Wed Aug 04 2021
Journal Name
Membranes
Model Based Simulation and Genetic Algorithm Based Optimisation of Spiral Wound Membrane RO Process for Improved Dimethylphenol Rejection from Wastewater
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Reverse Osmosis (RO) has already proved its worth as an efficient treatment method in chemical and environmental engineering applications. Various successful RO attempts for the rejection of organic and highly toxic pollutants from wastewater can be found in the literature over the last decade. Dimethylphenol is classified as a high-toxic organic compound found ubiquitously in wastewater. It poses a real threat to humans and the environment even at low concentration. In this paper, a model based framework was developed for the simulation and optimisation of RO process for the removal of dimethylphenol from wastewater. We incorporated our earlier developed and validated process model into the Species Conserving Genetic Algorithm (SCG

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Publication Date
Sat Aug 08 2026
Journal Name
Scientific Reports
Enhancement of selecting the cluster head based on the voting mechanism and Elliptic Curve Cryptography for Wireless Sensor Networks (ECHVM)
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Abstract<p> The Wireless Sensor Networks (WSNs), which are deployed in harsh environments, are extremely susceptible to localized battery exhaustion as well as intelligent inside routing threats, especially sinkhole and data falsification attacks. In this paper, we present ECHVM (Enhanced Cluster Head selection by Voting and an ECC-based Blockchain Mechanism), a novel, secure, and energy-efficient routing framework to achieve an optimal trade-off between network security and hardware resource efficiency. We present the ECHVM protocol that combines Elliptic Curve Cryptography (ECC) with a lightweight, local distributed ledger to mitigate risks of centralized authority by tr</p> ... Show More
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Publication Date
Tue Feb 22 2022
Journal Name
Water
Subsurface Flow Phytoremediation Using Barley Plants for Water Recovery from Kerosene-Contaminated Water: Effect of Kerosene Concentration and Removal Kinetics
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A phytoremediation experiment was carried out with kerosene as a model for total petroleum hydrocarbons. A constructed wetland of barley was exposed to kerosene pollutants at varying concentrations (1, 2, and 3% v/v) in a subsurface flow (SSF) system. After a period of 42 days of exposure, it was found that the average ability to eliminate kerosene ranged from 56.5% to 61.2%, with the highest removal obtained at a kerosene concentration of 1% v/v. The analysis of kerosene at varying initial concentrations allowed the kinetics of kerosene to be fitted with the Grau model, which was closer than that with the zero order, first order, or second order kinetic models. The experimental study showed that the barley plant designed in a subsu

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Publication Date
Mon Jun 01 2026
Journal Name
Journal Of Trace Elements In Medicine And Biology
Synthesis, structural characterization, biological activity of trace metal complexes with a 2-aminobenzothiazole-derived schiff base: Experimental and docking studies
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Publication Date
Sun Dec 01 2024
Journal Name
Journal Of Ecological Engineering
Asphalt Binder Modification with High-Density Polyethylene Polymer and Low-Density Polyethylene Polymer – Efficiency of Conducting Semi-Wet Mixing Process
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In this research, the performance of asphalt mixtures modified with polyethylene polymer (PE) by adding 2%, 4%, and 6% percentages was evaluated. Two kinds of PE are employed: Low-Density PE (LDPE) and High-Density PE (HDPE). The semi-wet mixing technique (SWM) was conducted to avoid stability issue for PE-modified binder during storage condition. Many experimental tests were conducted to evaluate the ability of these mixtures to withstand the effects of loads and moisture. The hardness index of these mixtures was also measured to determine their resistance to the effects of high temperatures without causing permanent deformations. The results showed that adding PE led to a remarkable enhancement in the performance of PE-modified mixtures.

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Publication Date
Wed Apr 01 2026
Journal Name
Journal Of Ecological Engineering
Evaluating the removal of malachite green and methyl violet dyes from aqueous environment by three-dimensional electrocoagulation-flotation batch reactor
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When dye is present in wastewater, it is considered a hazardous organic pollutant and must be eliminated. The goal of the current study was to evaluate the elimination of Malachite green (MG) and Methyl violet (MV) dyes using Ni foam (NiF) as an anode, along with stainless steel mesh electrodes as cathodes, and alum sludge (AS) as a third particle electrode in a three-dimensional electrocoagulation-flotation system (3DECF). With an electrolysis period of 30 minutes and pH = 7, response surface method was used to estimate the optimum conditions of studied parameters. These parameters were current density within the range of 1–5 mA/cm², concentration of NaCl within the range of 0.4 –1 g/L, and air flow rate within a range of 1–5 L/min.

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Publication Date
Mon Apr 13 2026
Journal Name
Micro And Nanostructures
Numerical modelling of Fabry–Pérot cavities for integrated photonics: Investigating material-dependent tunability via a-Si:H and Si3N4 Bragg mirrors
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This work investigates the use of hydrogenated amorphous silicon (a-Si:H) as a high-refractive-index material for quarter-wave distributed Bragg reflectors (DBRs) in photonic applications. In comparison to Si3N4, a-Si:H enables enhanced optical confinement, broader omnidirectional reflectance, and improved figures of merit, including higher Purcell and quality factors, while minimizing mirror complexity. To evaluate the practical impact of these advantages, a theoretical comparison is conducted between Fabry–Pérot cavities based on a-Si:H/SiO2 and Si3N4/SiO2 DBRs, examining resonance shifts as functions of cavity refractive index (1.0–3.0) and temperature (0–250 °C). The numerical results indicate that Si3N4/SiO2 planar Bragg caviti

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Publication Date
Mon Nov 01 2021
Journal Name
Applied Thermal Engineering
Investigation on the combustion and performance characteristics of a DI free piston linear generator engine fuelled with CNG-CO2 blend
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Publication Date
Mon Jan 18 2016
Journal Name
Open Journal Of Biophysics
Structural and Characteristics of Manganese Doped Zinc Sulfide Nanoparticles and Its Antibacterial Effect against Gram-Positive and Gram-Negative Bacteria
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The Manganese doped zinc sulfide nanoparticles of the cubic zinc blende structure with the average crystallite size of about 3.56 nm were synthesized using a coprecipitation method using Thioglycolic Acid as an external capping agent for surface modification. The ZnS:Mn2+ nanoparticles of diameter 3.56 nm were manufactured through using inexpensive precursors in an efficient and eco-friendly way. X-Ray Diffraction (XRD), Scanning Electron Microscopy (SEM) and Fourier Transform Infrared (FTIR) spectroscopy are used to examine the structure, morphology and chemical composition of the nanoparticles. The antimicrobial activity of (ZnS:Mn2+) nanocrystals was investigated by measuring the diameter of inhibition zone using well diffusion mechanism

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Publication Date
Fri Sep 01 2023
Journal Name
Journal Of Optics
Structural and optical properties of C60-ZnO thin films synthesized by spray pyrolysis technique with plasma treatment as antibacterial activity
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Spray pyrolysis technique was used to make Carbon60-Zinc oxide (C60-ZnO) thin films, and chemical, structural, antibacterial, and optical characterizations regarding such nanocomposite have been done prior to and following treatment. Fullerene peaks in C60-ZnO thin films are identical and appear at the same angles. Following the treatment of the plasma, the existence regarding fullerene peaks in the thin films investigated suggests that the crystallographic quality related to C60-ZnO thin films has enhanced. Following plasma treatment, field emission scanning electron microscopy (FESEM) images regarding a C60-ZnO thin film indicate that both zinc oxide and fullerene particles had shrunk in the size and have an even distribution. In addition

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