The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external

With the increasing demands to use remote sensing approaches, such as aerial photography, satellite imagery, and LiDAR in archaeological applications, there is still a limited number of studies assessing the differences between remote sensing methods in extracting new archaeological finds. Therefore, this work aims to critically compare two types of fine-scale remotely sensed data: LiDAR and an Unmanned Aerial Vehicle (UAV) derived Structure from Motion (SfM) photogrammetry. To achieve this, aerial imagery and airborne LiDAR datasets of Chun Castle were acquired, processed, analyzed, and interpreted. Chun Castle is one of the most remarkable ancient sites in Cornwall County (Southwest England) that had not been surveyed and explored

Many objective optimizations (MaOO) algorithms that intends to solve problems with many objectives (MaOP) (i.e., the problem with more than three objectives) are widely used in various areas such as industrial manufacturing, transportation, sustainability, and even in the medical sector.  Various approaches of MaOO algorithms are available and employed to handle different MaOP cases. In contrast, the performance of the MaOO algorithms assesses based on the balance between the convergence and diversity of the non-dominated solutions measured using different evaluation criteria of the quality performance indicators. Although many evaluation criteria are available, yet most of the evaluation and benchmarking of the MaOO with state-of-art a

Due to technological developments in the Iraqi banking sector, which is the use of electronic payment systems within the banking infrastructure. This has led to speed and accuracy in the completion of transactions, reduced costs, increased revenues and efficiency. This research examines the challenges and risks facing the Iraqi banking sector as a result of its use of electronic payment systems. And show its impact on the profitability of commercial banks. The research was based on the main hypothesis that there is a statistically significant moral impact relationship between electronic payment systems and the profitability of banks. Iraqi commercial banks were chosen as a research community, All Iraqi commercial banks that parti

This study examines the impact of Digital Transformation (DT) on the Financial Reporting Quality (FRQ), taking into account the moderating role of the Trust Services Framework (TSF), in the context of rapid developments in the digital business environment and the resulting challenges and opportunities for accounting and financial systems. To achieve the study objectives, a descriptive–analytical approach was adopted, and a questionnaire was used as the primary data collection instrument. The study sample comprised 87 professionals working in accounting and financial functions. DT was measured through four dimensions: cloud computing, automation, data analytics, and systems integration. FRQ was assessed using the dimensions of accuracy and

The e-news is one of the most important journalistic arts in new media (the Internet). The process of telling the story by the journalist is an important aspect of the communicative process between the users of the internet and the reporter. The electronic news is characterized by having text, fixed images, animations, videos and sound. All these give greater vitality to the communicative process and increase the semiotic dimensions. Also, it makes the narrative process more distinctive and embodied of the elements of the event. This research studies all these aspects and tries to show the distinction between the semiotics of narration and the electronic news.