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

Background: Several infectious lung diseases often develop in patients with Rheumatoid arthritis (RA), especially during immunosuppressive medication, including disease-modifying anti-rheumatic drugs (DMARDs). The present study aimed to determine the role of respiratory tract bacterial infection in RA activity. Methods: Blood and sputum samples were collected from 31 patients with RA and 12 healthy subjects as control. The bacterial isolates were isolated and identified in collected sputum by biochemical tests and Vitec 2 system. Results: In the present study, thirty-one patients with RA were compared with 12 healthy subjects. Eight patients with RA were not infected with pathogenic bacteria (RA-NIPB) (25.8%). Twenty-three RA patients wer

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The research deals with the statement of the importance of unanimous in Islamic Sharia in terms of being the third source of Islamic legislation after the Holy Qur’an and the Sunnah of the Prophet, and the extent of interest of the scholars of interpretation in it, and those who took great interest in mentioning what was agreed upon in every site that necessitated mentioning its issues within, or mentioning an event that has encountered an unanimous, and in various sciences, to extract and extrapolate Sharia rules when these rules are lost in the texts, because it is based on them and derived from them. Among these distinguished scholars is Muhammad bin Jarir al-Tabari. Besides, the research discusses in

PVA:PEG/MnCl2 composites have been prepared by adding (MnCl2) to the mixture of the poly vinyl alcohol (PVA) and poly ethylene glycol (PEG) with different weight percentages (0, 2, 4, 6, 8 and 10) wt.% by using casting method. The type of charge carriers, concentration (nH) and Hall mobility (μH) have been estimated from Hall measurements and show that the films of all concentration have a negative Hall coefficient. In D.C measurement increase temperature leads to decrease the electrical resistance. The D.C conductivity of the composites increases with the increasing of the concentration of additive particles and temperature. The activation energy decreases for all composites with increasing the concentration of the additive particles.

The Dielectric properties of EP/TiO2 and MgO nanocomposite at
a frequency range of (102-106 Hz) were studied. The composite were
prepared with the state volume ratio (0, 0.05, 0.1) for EP/TiO2 and
MgO respectively. The impedance, dielectric constant and dielectric
loss were found decrease with frequency increase.

Aim To develop a low-density polyethylene–hydroxyapatite (HA-PE) composite with properties tailored to function as a potential root canal filling material. Methodology Hydroxyapatite and polyethylene mixed with strontium oxide as a radiopacifier were extruded from a single screw extruder fitted with an appropriate die to form fibres. The composition of the composite was optimized with clinical handling and placement in the canal being the prime consideration. The fibres were characterized using infrared spectroscopy (FTIR), and their thermal properties determined using differential scanning calorimetry (DSC). The tensile strength and elastic modulus of the composite fibres and gutta-percha were compared, dry and after 1 month storage in

Hand-lay up method was used to prepare the samples made of epoxy (EP) as a matrix reinforced with chopped carbon fibers (CCF). The fatigue behavior of epoxy resin /chopped carbon fiber composites was studied with different weight percentage of chopped carbon fibers (2.5%,5%,7.5%,10%,12.5%). The fatigue test was carried out under alternate bending method, which was made by applying sinusoidal wave with constant displacement (15mm), stress ratio R=-1,and loading frequency 10Hz, which is believed to give a negligible temperature rise during the test. The results of the maximum stress, fatigue strength, fatigue limit and fatigue life of the tested composites are calculated from stress(S)-number of cycles(N) (S-N) curves.
It was shown that

The current work is concerned with preparing cobalt manganese ferrite (Co1-xMnxFe2O4) with different concentrations of cobalt and manganese (x=0.2, 0.4, and 0.6) and decorating it with polyaniline (PAni) for use in supercapacitive applications. The results of the X-ray diffraction (XRD) manifested a broad peak of PAni and a cubic structure of cobalt manganese ferrite having crystal size between 60 nm and 138 nm, which decreases with increasing concentration of Mn. The field emission scanning electron microscopy (FESEM) images evidenced that the PAni has nanofiber (NF) structures, according to the method of preparation, where the hydrothermal method was used. The magnetic properties of the prepared ferrite, as well as the prepared PAni/Co1-x