This growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.

This research was built on an applied sample of audit committee works

Based on the diazotization-coupling reaction, a new, simple, and sensitive spectrophotometric method for determining of a trace amount of (BPF) is presented in this paper. Diazotized metoclopramide reagent react with bisphenol F produces an orange azo-compound with a maximum absorbance at 461 nm in alkaline solution. The experimental parameters were optimized such as type of alkaline medium, concentration of NaOH, diazotized metoclopramide amount, order additions, reaction time, temperature, and effect of organic solvents to achieve the optimal performance for the proposed method. The absorbance increased linearly with increasing bisphenol F concentration in the range of 0.5-10 μg mL^-1 under ideal conditions, with a correlati

Physics and applied mathematics form the basis for understanding natural phenomena using differential equations depicting the flow in porous media, the motion of viscous liquids, and the propagation of waves. These equations provide a thorough study of physical processes, enhancing the understanding of complex applications in engineering, technology, and medicine. This paper presents novel approximate solutions for the Darcy-Brinkmann-Forchheimer moment equation, the Blasius equation and the FalknerSkan equation with initial / boundary conditions by using two iterative methods: the variational iteration method and the optimal variational iteration method. The variational iteration method is effectively developed by adding a control paramete

      In this study, simple, low cost, precise and speed spectrophotometric methods development for evaluation of sulfacetamide sodium are described. The primary approach contains conversion of sulfacetamide sodium to diazonium salt followed by a reaction with p-cresol as a reagent in the alkaline media.  The colored product has an orange colour with absorbance at λmax 450 nm. At the concentration range of (5.0-100 µg.mL^-1), the Beer̆ s Low is obeyed with correlation coefficient (R²= 0.9996), limit of detection as 0.2142 µg.mL^-1, limit of quantification as 0.707 µg.mL^-1 and molar absorptivity as 1488.249 L.mol^-1.cm^-1. The other approach, cloud point extraction w

      In this research, carbon nanotubes (CNTs) is prepared  through the Hummers method with a slight change in some of the work steps, thus, a new method has been created for preparing carbon nanotubes which is similar to the original Hummers method that is used to prepare graphene oxide. Then, the suspension carbon nanotubes is transferred to a simple electrode position platform consisting of two electrodes and the cell body for the coating and reduction of the carbon nanotubes on ITO glass which represents the cathode electrode while platinum represents the anode electrode. The deposited layer of carbon nanotubes is examined through the scanning electron microscope technique (SEM), and the images throughout the research show the

In this research the results of applying Artificial Neural Networks with modified activation function to
perform the online and offline identification of four Degrees of Freedom (4-DOF) Selective Compliance
Assembly Robot Arm (SCARA) manipulator robot will be described. The proposed model of
identification strategy consists of a feed-forward neural network with a modified activation function that
operates in parallel with the SCARA robot model. Feed-Forward Neural Networks (FFNN) which have
been trained online and offline have been used, without requiring any previous knowledge about the
system to be identified. The activation function that is used in the hidden layer in FFNN is a modified
version of the wavelet func

In this research the results of applying Artificial Neural Networks with modified activation function to perform the online and offline identification of four Degrees of Freedom (4-DOF) Selective Compliance Assembly Robot Arm (SCARA) manipulator robot will be described. The proposed model of identification strategy consists of a feed-forward neural network with a modified activation function that operates in parallel with the SCARA robot model. Feed-Forward Neural Networks (FFNN) which have been trained online and offline have been used, without requiring any previous knowledge about the system to be identified. The activation function that is used in the hidden layer in FFNN is a modified version of the wavelet function. This approach ha

Markov chains are an application of stochastic models in operation research, helping the analysis and optimization of processes with random events and transitions. The method that will be deployed to obtain the transient solution to a Markov chain problem is an important part of this process. The present paper introduces a novel Ordinary Differential Equation (ODE) approach to solve the Markov chain problem. The probability distribution of a continuous-time Markov chain with an infinitesimal generator at a given time is considered, which is a resulting solution of the Chapman-Kolmogorov differential equation. This study presents a one-step second-derivative method with better accuracy in solving the first-order Initial Value Problem