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: As acetaminophen (APAP) toxicity has become more common in many countries, related cases of poisoning, whether deliberate or unintentional, have been identified as a key contributor to acute liver failure. Aime: To discover if omega-369 fatty acids could protect the liver of male mice from the effects of acetamiophen. Methods: Thirty-five albino male mice were allocated to one of five groups at random. Group 1 served as the "negative control" and received a single intraperitoneal injection (10 ml/kg) of normal saline on the eleventh day of the test following ten days of receiving liquid paraffin orally at a dose of 10 ml/kg. The liquid paraffin was given to group 2 "positive control". Group 3 received Omega 369 (50 mg/kg

In gene regulation, transcription factors (TFs) play a key function. It transmits genetic information from DNA to messenger RNA during the process of DNA transcription. During this step, the transcription factor binds to a segment of the DNA sequence known as Transcription Factor Binding Sites (TFBS). The goal of this study is to build a model that predicts whether or not a DNA binding site attaches to a certain transcription factor (TF). TFs are regulatory molecules that bind to particular sequence motifs in the gene to induce or restrict targeted gene transcription. Two classification methods will be used, which are support vector machine (SVM) and kernel logistic regression (KLR). Moreover, the KLR algorithm depends on another regress

Traffic management at road intersections is a complex requirement that has been an important topic of research and discussion. Solutions have been primarily focused on using vehicular ad hoc networks (VANETs). Key issues in VANETs are high mobility, restriction of road setup, frequent topology variations, failed network links, and timely communication of data, which make the routing of packets to a particular destination problematic. To address these issues, a new dependable routing algorithm is proposed, which utilizes a wireless communication system between vehicles in urban vehicular networks. This routing is position-based, known as the maximum distance on-demand routing algorithm (MDORA). It aims to find an optimal route on a hop-by-ho

In this work, a chemical optical fiber sensor based on Surface Plasmon Resonance (SPR) was designed and implemented using plastic optical fiber. The sensor is used for estimating refractive indices and concentrations of various chemical materials (methanol, distilled water, ethanol, kerosene) as well as for evaluating the performance parameters such as sensitivity, signal to noise ratio, resolution and the figure of merit of the fabricated sensor. It was found that the value of the sensitivity of the optical fiber-based SPR sensor, with 40 nm thick and 10 mm long Au metal film of exposed sensing region, was 3μm/RIU, while the SNR was 0.24, the figure of merit was 20, and the resolution was 0.00066. The sort of optical fiber utilized i

Klebsiella pneumoniae is a pathogen of the Enterobacteriaceae family that causes healthcare-associated infections and has recently emerged as one of the most antibiotic-resistant organisms responsible for outbreaks in both community and healthcare settings. The aim of this study is to determine the resistance pattern of Klebsiella pneumoniae isolated from selected tertiary hospitals in Osun state, Nigeria. A total of 62 Klebsiella pneumoniae isolates were obtained from 1056 samples of urine, wound swab, ear swab, eye swab and other collection sites that were routinely submitted to the diagnostic laboratories of the selected tertiary
hospitals. Susceptibility to twelve (12) antibiotics (Oxoid) was det

Glass Fiber Reinforced Polymer (GFRP) beams have gained attention due to their promising mechanical properties and potential for structural applications. Combining GFRP core and encasing materials creates a composite beam with superior mechanical properties. This paper describes the testing encased GFRP beams as composite Reinforced Concrete (RC) beams under low-velocity impact load. Theoretical analysis was used with practical results to simulate the tested beams' behavior and predict the generated energies during the impact loading. The impact response was investigated using repeated drops of 42.5 kg falling mass from various heights. An analysis was performed using accelerometer readings to calculate the generalized inertial load

Background: It's believed that HBD-3 is involved in the tissue remodeling process of articular cartilage. Also, HBD-3 has anti-inflammatory properties. Objectives: The purpose of this study is to assay human beta-defensine-3 (HBD-3) in serum from rheumatoid arthritis (RA) patients and investigate its correlation with proinflammatory cytokines. Methods: In this case-control study, fifty-eight RA patients were aged 20–65 years, and 29 age-matched healthy subjects (HS) had no inflammatory rheumatic diseases. The disease activity score-28 joint erythrocyte sedimentation rate (DAS28-ESR) was used to measure RA activity. CRP, ACPA, HBD-3, TNF-α, and IL-1β were assessed using the enzyme-linked immunosorbent assay technique (ELISA). Res

Osmotin and osmotin-like proteins belong to the PR-5 pathogenesis-related group of proteins and are induced in response to various types of biotic and abiotic stresses in several plant species. Carrot was transformed with a tobacco osmotin gene that encodes a protein lacking the vacuolar-sorting motif that is composed of a 20-amino-acid sequence at the C-terminal end, under the control of the cauliflower mosaic virus 35S promoter, using Agrobacterium-mediated transformation. Transgene integration and expression were confirmed by Southern and western blot analyses, and three selected transgenic lines were evaluated for their ability to tolerate drought stress. Under drought stress conditions, all transformants exhibited slower rates of wilti