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. After tooth extraction, alveolar bone resorption is inevitable. This clinical phenomenon challenges dental surgeons aiming to restore esthetic and function. Alveolar ridge preservation can be applied to minimize dimensional changes with a new socket grafting material, an autogenous dentin graft, produced by mechanically and chemically processing natural teeth. This study assessed the safety and efficacy of using autogenous dentin biomaterial in alveolar ridge preservation. Materials and Methods. Patients with nonrestorable maxillary anterior teeth bounded by natural sound teeth were included in this study. After a detailed clinical and tomographic examination, eligible participants were randomly allocated into two groups

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

The use of sugarcane molasses (SCM) as a sustainable stabilizing agent for geomaterials, particularly granular subbase soils, has recently attracted growing attention as an alternative to traditional stabilization methods employing cement, lime, or bitumen, which are often associated with high costs and environmental concerns. This study presents a mechanistic–experimental evaluation of SCM for stabilizing granular subbase materials at dosages of 2.5%, 5%, 7.5%, and 10% by weight of dry granular material. A comprehensive testing program was conducted, including compaction characteristics, California Bearing Ratio (CBR), resilient modulus (Mr), permanent deformation under repeated loading, optical microscopy, and FTIR spectroscopy.

Water, an essential element for life, is becoming increasingly contaminated due to the continuing discharge of hazardous substances into our water sources. Pharmaceuticals, industrial chemicals, dyes, colorants, heavy metals, and pesticides are examples of some of the organic and inorganic substances that persistently contaminate water systems and traditional wastewater treatment systems are not designed to remove dissolved organic constituents, which is why their entry into the environment is so ubiquitous. Common pharmaceuticals such as aspirin, amoxicillin, ciprofloxacin, paracetamol, and ibuprofen, are amongst the most substantial contributors to water pollution The efficient and eco-friendly management of pharmaceutical pollutants pres

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