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

Technological development in recent years leads to increase the access speed in the networks that allow a huge number of users watching videos online. Video streaming is one of the most popular applications in networking systems. Quality of Experience (QoE) measurement for transmitted video streaming may deal with data transmission problems such as packet loss and delay. This may affect video quality and leads to time consuming. We have developed an objective video quality measurement algorithm that uses different features, which affect video quality. The proposed algorithm has been estimated the subjective video quality with suitable accuracy. In this work, a video QoE estimation metric for video strea

A new, Simple, sensitive and accurate spectrophotometric methods have been developed for the determination of sulfamethoxazole (SMZ) drug in pure and dosage forms. This method based on the reaction of sulfamethoxazole (SMZ) with 1,2-napthoquinone-4-sulphonic acid (NQS) to form Nalkylamono naphthoquinone by replacement of the sulphonate group of the naphthoquinone sulphonic acid by an amino group. The colored chromogen shows absorption maximum at 460 nm. The optimum conditions of condensation reaction forms were investigated by (1) univariable method, by optimizing the effect of experimental variables (different bases, reagent concentration, borax concentration and reaction time), (2) central composite design (CCD) including the effect of

Cadmium oxide (CdO) thin films were deposited using the sequencing ion layer adsorption and reaction (SILAR) method. In this study, the effect of the pH value of an aqueous solution of cadmium acetate at a concentration of 0.2 mol of the cadmium oxide film was determined. The solution source for the cadmium oxide film was cadmium ions and an aqueous ammonia solution. The CdO films were deposited on glass substrates at a temperature of 90 ℃. The cadmium oxide film thickness was determined by the weight difference method at pH values ​​(7.2, 8.2). X-ray diffraction (XRD) and scanning electron microscopy (SEM) showed that the size of the crystals increased with the increase in the solution (pH). While the UV-visible spectra of the fil

Silver sulfide and the thin films Ag2Se0.8Te0.2 and Ag2Se0.8S0.2 created by the thermal evaporation process on glass with a thickness of 350 nm were examined for their structural and optical properties. These films were made at a temperature of 300 K. According to the X-ray diffraction investigation, the films are polycrystalline and have an initial orthorhombic phase. Using X-ray diffraction research, the crystallization orientations of Ag2Se and Ag2Se0.8Te0.2 & Ag2Se0.8S0.2 (23.304, 49.91) were discovered (XRD). As (Ag2Se and Ag2Se0.8Te0.2 & Ag2Se0.8S0.2) absorption coefficient fell from (470-774) nm, the optical band gap increased (2.15 & 2 & 2.25eV). For instance, the characteristics of thin films made of Ag2Se0.8Te0.2 and Ag2Se0.8S0.2

Electrochemical method was used to prepare carbon quantum dots (CQDs). Size of matter was nature when evaluate via X-ray diffraction (XRD). A distinct peak at 2θ equal to 31.6° and three other small peaks at 38.28°, 56.41° and 66.12° were observed. The measures of Fourier Transform Infrared Spectroscopy (FTIR) showed the bonds in the transmittance spectrum are manufactured with carbon nanostructures in view. The first peaks are the O–H stretching vibration bands at (3417 and 2922) cm−1, (C–O–H at 1400, and 1317) cm−1, (C–H), (C=C), (C–O–H), (C=O), and (C–O) bonds at 2850, 1668, 1101, and 1026 cm−1 sequentially. The transmission electron microscopy (TEM) results presented that the spherical CQDs are in shape and on a

Polyaniline (PANI) polymer was successfully prepared by the chemical oxidation method at 0 ^oC. Polyaniline-nano grapheme (GN) powder nanocomposites were prepared by the addition of GN with different weight ratios (0.1, 1, 5, and 10 g wt. %) during the polymerization of PANI. It was found that the polymerization reaction of poly-aniline was exothermic.  The effect of adding nano-graphene powder during polymerization process on the time and temperature of the reaction was studied. The resulting polymer was diagnosed using several methods, including Fourier transform infrared spectroscopy (FT-IR) and UV-VIS spectrophotometry. The results of FTIR demonstrated a shift to higher wave numbers in the peaks of nanocomposites, due

    Utilizing first principles calculations within PW91 exchange-correlation method, we investigated a boron sheet that exhibits related electronic properties. The 2-dimensional boron sheet is flattened and has an atomic structure where the pair cores of every three ordered hexagons within the hexagonal network are loaded up by extra atoms, which saves the triangular lattice symmetry. The boron sheet takes possession of intrinsic metal properties and the electronic bands are comparable to the  bands of the graphene that are close to the Fermi level. The real and imaginary parts of the dielectric function show a metallic or semiconductor behaviour, depending on the electric field direction.

      Land surface temperature (LST) is crucial for determining the region's environmental quality because a significant temperature rise causes disasters, which cause environmental imbalance, reducing biodiversity and hastening desertification. In this study, remote sensing and geographic information systems were used to estimate the change in the LST of Babylon, Iraq, using two satellite images taken 20 years apart (2002, 2022). The temperature was extracted using a specific mathematical model in ArcMap10.8 software. The findings demonstrated a significant variation in temperatures and the concentration in various regions of Babylon between 2002 and 2022 and the relationship between LST and Normalized difference

SUMMARY. – Nanocrystalline thin fi lms of CdS are deposited on glass substrate by chemical bath deposited technique using polyvinyl alcohol (PVA) matrix solution. Crystallite size of the nanocrystalline films are determining from broading of X-ray diffraction lines and are found to vary from 0.33-0.52 nm, an increase of molarity the grain size decreases which turns increases the band gap. The band gap of nanocrystalline material is determined from the UV spectrograph. The absorption edge and absorption coefficient increases when the molarity increases and shifted towards the lower wavelength.