This paper analysed the effect of electronic internal auditing (EIA) based on the Control Objectives for Information and Related Technologies (COBIT) framework. Organisations must implement an up-to-date accounting information system (AIS) capable of meeting their auditing requirements. Electronic audit risk (compliance assessment, control assurance, and risk assessment) is a development by Weidenmier and Ramamoorti (2006) to improve AIS. In order to fulfil the study’s objectives, a questionnaire was prepared and distributed to a sample comprising 120 employees. The employees were financial managers, internal auditors, and workers involved in the company’s information security departments in the General Company for Electricity D

Copper oxide (CuO) nanoparticles were synthesized through the thermal decomposition of a copper(II) Schiff-base complex. The complex was formed by reacting cupric acetate with a Schiff base in a 2:1 metal-to-ligand ratio. The Schiff base itself was synthesized via the condensation of benzidine and 2-hydroxybenzaldehyde in the presence of glacial acetic acid. This newly synthesized symmetric Schiff base served as the ligand for the Cu(II) metal ion complex. The ligand and its complex were characterized using several spectroscopic methods, including FTIR, UV-vis, 1H-NMR, 13C-NMR, CHNS, and AAS, along with TGA, molar conductivity and magnetic susceptibility measurements. The CuO nanoparticles were produced by thermally decomposing the

Precise and interpretable classification of autism-related behaviors is important for initial diagnosis, personalized intervention, and support arrangements. This study proposes an interpretable machine learning (ML) model using Light Gradient Boosting Machine (LightGBM) and Categorical Boosting (CatBoost) to classify behavioral patterns into four categories (normal, mild, moderate, and severe) associated with Autism Spectrum Disorder (ASD) based on a custom 377-instance survey dataset from Iraqi parents and teachers of children aged 6-12. The model observes 16 key features across communication and social interaction, repetitive behaviors, language, and adaptive skills, preprocessed via interquartile range (IQR) outlier removal, me

Abstract: Many treatment modalities have been introduced for correction of deficient alveolar ridge width. Bone expansion through the ridge split procedure is one of them. This technique was initiated in order to overcome many problems that usually associated with grafting procedures. The present study evaluated the effectiveness of piezoelectric device in performing ridge split using single-stage approach and assessed the outcomes during a period of about 4 months after surgery. A total of 23 patients aged in range between 18 and 60 years underwent ridge split procedure with immediate insertion of dental implants. A panoramic radiograph was obtained before surgery. The gained bone was measured and surgical complications were recorded. Impl

This work studied the facilitation of the transportation of Sharqi Baghdad heavy crude oil characterized with high viscosity 51.6 cSt at 40 °C, low API 18.8, and high asphaltenes content 7.1 wt.%, by reducing its viscosity from break down asphaltene agglomerates using different types of hydrocarbon and oxygenated polar solvents such as toluene, methanol, mix xylenes, and reformate. The best results are obtained by using methanol because it owns a high efficiency to reduce viscosity of crude oil to 21.1 cSt at 40 °C. Toluene, xylenes and reformate decreased viscosity to 25.3, 27.5 and 28,4 cSt at 40 °C, respectively. Asphaltenes content decreased to 4.2 wt. % by using toluene at 110 °C. And best improvement in API of the heavy cr

Discrete Racah polynomials (DRPs) are considered essential for several applications such as approximation theory, quantum physics, and digital signal processing. However, the computation of high-order DRPs presents significant numerical and computational challenges. Even though the recent advancements in algorithms have improved numerical stability, the inherently sequential nature of these algorithms continues to be a bottleneck for large-scale implementations. This paper proposes a new multithreading-based algorithm for computing the DRP coefficients. The proposed algorithm is designed to accelerate the computation of high-order DRPs by considering the advantages of the independence of different tasks and the ability to process mu

Objective: This paper attempts to shed light on the despoilment of membership of Egyptian Parliament members during 1976-1979 and be a run down to how does revocation against them had comprehended provisions of 1971 Egypt constitution. ‎ Method: This is a historical-analytical design to study reasons provided on the Membership Revocation for Members of the Egyptian People's Assembly, which comes because of the loss of credibility, and not performing the ‎obligations of the membership. Study data ‎were sourced from legislative documents and legal documents. This was followed by detailed case studies of Kamal ‎El-Din Hussein, Sheikh Ashour Mohamed Nasr, and Abdel Fattah Hassan. Results: There was a political motive behind thes

Aim of the study: Using surface roughness and tensile bond strength tests, the objective of this investigation was to ascertain the impact of laser surface modification on the binding strength of injectable thermoplastic acrylic denture base material to acrylic-based soft-liner material. Materials and methods: Acrylic base soft liner material was bonded to injectable thermoplastic acrylic resin (Deflex). Forty specimens were created (20 disc, 20 dumbbells) 10 of each specimen type as control specimens, and 10 were treated with nano pulse Nd: YAG laser. The data were analyzed using the Kruskal-Wallis test and unpaired t-test (a=.05) and the roughness test was performed utilizing a double column universal test machine. Results: Compar

In this study, a packed bed was used to remove pathogenic bacteria from synthetic contaminated water. Two types of packing material substrates, sand and zeolite, were used. These substrates were coated with silver nanoparticles (AgNPs), which were prepared by decomposition of Ag ions from AgNO3 solution. The prepared coated packings were characterized using scanning electron microscopy, energy-dispersive X-ray spectroscopy and transmission electron microscopy. The packed column consisted of a PVC cylinder of 2 cm diameter and 20 cm in length. The column was packed with silver nanoparticlecoated substrates (sand or zeolite) at a depth of 10 cm. Four types of bacteria were studied: Escherichia coli, Shigella dysenteriae, Pseudomonas aerugi