This study aimed to identify the role of digital transformation in improving the quality of the internal audit process. The researchers used the descriptive analytical approach, and the questionnaire was relied on as a study tool that was applied to the study population consisting of internal auditors working in banks listed on the Palestine Stock Exchange, and their number was (85). A checker and a comprehensive inventory method was used due to the small size of the community, where the response data of the questionnaire was analyzed and interpreted using the Statistical Packages Program (SPSS).

The results of the study showed that the use of digital transformation contributes to ensuring the quality of

This study investigated the structural behavior of a beam–slab member fabricated using a steel C-Purlins beam carrying a profile steel sheet slab covered by a dry board sheet filled with recycled aggregate concrete, called a CBPDS member. This concept was developed to reduce the cost and self-weight of the composite beam–slab system; it replaces the hot-rolled steel I-beam with a steel C-Purlins section, which is easier to fabricate and weighs less. For this purpose, six full-scale CBPDS specimens were tested under four-point static bending. This study investigated the effect of using double C-Purlins beams face-to-face as connected or separated sections and the effect of using concrete material that contains different recycled

Hydrogels are hydrophilic biocompatible polymers that can be used as a drug delivery material in different medical branches, including vital pulp therapy. The aim of this study is to characterize the physical and biological properties of the newly developed formula as a candidate direct pulp-capping material. The hydrogel composite was prepared from natural and synthetic origins (polyvinyl alcohol (PVA), hyaluronic acid (HA), and sodium alginate (SA)) with the incorporation of bioactive Moringa. Different formulas of hydrogel containing different concentrations were evaluated for physicochemical (FTIR, XRD, SEM, degradation, and swelling), mechanical (viscosity, folding endurance, film thickness), and biological (antioxidant, antibacterial,

Heat transfer around a flat plate fin integrated with piezoelectric actuator used as oscillated fin in laminar flow has been studied experimentally utilizing thermal image camera. This study is performed
for fixed and oscillated single and triple fins. Different substrate-fin models have been tested, using fins of (35mm and 50mm) height, two sets of triple fins of (3mm and 6mm) spacing and three frequencies
applied to piezoelectric actuator (5, 30 and 50HZ). All tests are carried out for (0.5 m/s and 3m/s) in subsonic open type wind tunnel to evaluate temperature distribution, local and average Nusselt number (Nu) along the fin. It is observed, that the heat transfer enhancement with oscillation is significant compared to without o

Abstract: Recently, there is increasing interest in using mode-division multipelexing (MDM) technique  to enhace  data rate transmission over multimode fibers.  In this technique, each fiber mode is treated as a separate optical carrier to transfer its own data.  This paper presents a broadband, compact, and low loss three-mode (de)multiplexer designed for C+L band using subwavelength grating (SWG) technology and built-in silicon-on-insulator SOI platform. SWG offers refractive index engineering for wider operating bandwidth and compact devices compared to conventional ones. The designed (de)multiplex deals with three modes (TE0, TE1, and TE2) and has a loss > -1 dB and crosstalk < −15 dB, and its operation c

In light of the intellectual and technological progress within the current developments of time, as well as the emergence of digital tools and means of display and communication, which had a major role in the shifts of the time of globalization in various commercial and economic fields, as well as areas of transferring the design image and its stages of development to customers and the convergence of views between the customer and the interior designer, which are the most important pillars of the design process As a whole, and accordingly, there is an urgent need for a process of intellectual balance between them through digital tools from the technical side and through social media from the intellectual side. Customer comments via socia

This study aims at identifying the correlation between digital transformation and knowledge building in educational institutions, as well as finding the influence relationship between digital transformation and knowledge building in educational institutions and knowing the dimensions of digital transformation that have the most impact in improving the level of knowledge building, and by adopting the methodological descriptive analysis method in the Ministry of Education. Education and educational institutions in Baghdad. This research deals with digital transformation as an independent variable according to two dimensions (digital adaptability and digital readiness). Knowledge building was adopted as an approved variable using the s