The research seeks to highlight the importance of digital finance in banking by providing financial and banking services and its role in improving the access of financial services to customers at the farthest possible point by using modern technology to finance their needs by granting them cash credits through electronic payment tools to facilitate them and shorten time and effort as well as Low cost, and this cannot be achieved without concerted efforts and the provision of basic infrastructure that includes connecting the Internet to all targeted areas, whether cities or rural areas, as well as distributing the largest possible number of ATMs and sending specialized teams to those areas that develop in customers the culture of digital

While hepatitis viruses A–E are established, emerging evidence points to additional, novel viral hepatitis agents. The torqueteno virus (TTV) has garnered interest due to its prevalence among patients with hepatitis, suggesting potential hepatotropism.

Purpose: The study aims to investigate the extent to which material and non-material requirements are available in applying budgeting programs and performance in Iraqi governmental companies that are not aimed at achieving profits. whose activities are limited to providing services of public interest. This is done by studying the extent to which the requirements of each stage of preparing the programs and performance budget can be met.   Theoretical framework: The process of evaluating financial performance is the main objective of all economic units, whether they are governmental or private economic units. Budgets contribute to the evaluation process by analyzing deviations in the application. The study includes an analytical pres

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

An analytical method and a two-dimensional finite element model for treating the problem of laser heating and melting has been applied to aluminum 2519T87and stainless steel 304. The time needed to melt and vaporize and the effects of laser power density on the melt depth for two metals are also obtained. In addition, the depth profile and time evolution of the temperature before melting and after melting are given, in which a discontinuity in the temperature gradient is obviously observed due to the latent heat of fusion and the increment in thermal conductivity in solid phase. The analytical results that induced by  laser irradiation is in good agreement with numerical results.

The issue of image captioning, which comprises automatic text generation to understand an image’s visual information, has become feasible with the developments in object recognition and image classification. Deep learning has received much interest from the scientific community and can be very useful in real-world applications. The proposed image captioning approach involves the use of Convolution Neural Network (CNN) pre-trained models combined with Long Short Term Memory (LSTM) to generate image captions. The process includes two stages. The first stage entails training the CNN-LSTM models using baseline hyper-parameters and the second stage encompasses training CNN-LSTM models by optimizing and adjusting the hyper-parameters of

Background: Acne is a common disorder experienced by adolescents and persists into adulthood in approximately 12%–14% of cases with psychological and social implications of high gravity. Fractional resurfacing employs a unique mechanism of action that repairs a fraction of skin at a time. The untreated healthy skin remains intact and actually aids the repair process, promoting rapid healing with only a day or two of downtime. Aims: This study, was designed to evaluate the safety and effectiveness of fractional photothermolysis (fractionated Er: YAG laser 2940nm) in treating atrophic acne scars. Methods: 7 females and 3 males with moderate to severe atrophic acne scarring were enrolled in this study that attained private clinic for Derm

The aim of this essay is to use a single-index model in developing and adjusting Fama-MacBeth.  Penalized smoothing spline regression technique (SIMPLS) foresaw this adjustment.  Two generalized cross-validation techniques, Generalized Cross Validation Grid (GGCV) and Generalized Cross Validation Fast (FGCV), anticipated the regular value of smoothing covered under this technique. Due to the two-steps nature of the Fama-MacBeth model, this estimation generated four estimates: SIMPLS(FGCV) - SIMPLS(FGCV), SIMPLS(FGCV) - SIM PLS(GGCV), SIMPLS(GGCV) - SIMPLS(FGCV), SIM PLS(GGCV) - SIM PLS(GGCV). Three-factor Fama-French model—market risk premium, size factor, value factor, and their implication for excess stock returns and portfolio return