We investigate the effects of both busyness audit committee (AC) members and chairs on report lag (ARL) among Saudi non-financial firms between 2018 2021. In this study, a sample comprising total 515 firm-year observations from 140 was used. Measures for AC chairs, as well measure ARL, were derived previous literature to examine these relationships in Arabia. Our findings, based two regression ...

Software engineering development is crucial for industrial and commercial applications as systems are required to operate in increasingly complex, distributed, open, dynamic, unpredictable, and inherently highly interactive environments. This work is being motivated by the need to engineer complex systems with autonomous entities, to manage systems’ inherent complexity during analysis, design a...

A distribution-free tabular CUSUM chart is designed to detect shifts in the mean of an autocorrelated process. The chart’s average run length (ARL) is approximated by generalizing Siegmund’s ARL approximation for the conventional tabular CUSUM chart based on independent and identically distributed normal observations. Control limits for the new chart are computed from the generalized ARL approx...

Advances in methods and techniques for software engineering are crucial for industrial and commercial applications, as these systems are required to operate in increasingly complex, distributed, open, dynamic, unpredictable, and inherently highly interactive environments. This article presents Agent Role Locking (ARL) theory supported by a case study as an example of engineering complex systems...

The company's financial performance for each period is always reported in the form of audited reports, especially companies listed on Indonesia Stock Exchange (IDX). In submission audit report, there a time difference between end fiscal year and date issuance which called report lag. factors that affect lag include company size (Size), Return On Assets (ROA), Financial Distress (FD) Public Acco...

The cell and tissue specificity of antisera prepared to chromatin fractions from a nontumorigenic adult rat liver-derived clonal epithelial cell line (ARL-15Cl1) was characterized with immunotransfer analysis and immunoabsorption experiments. These antisera reacted with a range of high-molecular-weight chromosomal proteins greater than Mr 100,000. Extensive immunoabsorption-immunoblocking studi...

In May of 1980 the Association of Research Libraries (ARL) adopted new criteria for membership in the association based, in large part, on what is known as the ARL Library Index. 1 This index is derived from a model containing ten categories, or variables, which characterize library size. While the Library Index model was developed as a measure of an institution's overall standing relative to t...

This paper analyses Rosca's ARL as a general framework for automatic subroutine discovery. We review and compare a number of heuristics for code selection, and experimentally test their e ectiveness in the ARL framework. We also propose and analyse a new heuristic, the Saliency, and two extensions to ARL: di usion of the new subroutines through mutation and the MaxFit technique to adaptively ch...

Bovine chromaffin cells contain an ecto-ATPase (K(m)=1.57 +/- 0.27 x 10(-4) M) which can hydrolyze ATP present in the culture media. ARL 67156 is a competitive inhibitor of this ATPase (K(i)=2.55 +/- 1.36 x 10(-7) M). A small increase in potency (threefold) is seen when ARL 67156 is included during measurement of ATP-stimulated inositol phosphate formation. ARL 67156 also acts on chromaffin cel...

AIDS-related lymphoma (ARL) is a serious complication of HIV infection. We performed MEAM (MCNU + etoposide + cytarabine + L-PAM) regimen with autologous stem cell transplantation (ASCT) for three patients with refractory or relapsed ARL. All three patients had been treated with highly active anti-retroviral therapy (HAART) during the course of the treatment regimen and ASCT. The regimen was we...