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

Decolorization of red azo dye (Cibacron Red FN-R) from synthetic wastewater has been investigated as a function of solar advanced oxidation process. The photocatalytic activity using ZnO as a photocatalysis has been estimated. Different parameters affected the removal efficiency, including pH of the solution, initial dye concentration and H2O2 concentration were evaluated to find out the optimum value of these parameters. The results proved that the optimal pH value was 8 and the most efficient H2O2 concentration was 100mg/L. Toxicity reduction percent for effluent solution was also monitored to assess the degradation process. This treatment method was able to strongly reduce the color and toxicity of reactive red dye-238 to about (99 an

For more than a decade, externally bonded carbon fiber reinforced polymer (CFRP) composites successfully utilized in retrofitting reinforced concrete structural elements. The function of CFRP reinforcement in increasing the ductility of reinforced concrete (RC) beam is essential in such members. Flexural and shear behaviors, ductility, and confinement were the main studied properties that used the CFRP as a strengthening material. However, limited attention has been paid to investigate the energy absorption of torsion strengthening of concrete members, especially two-span concrete beams. Hence, the target of this work is to investigate the effectiveness of CFRP-strengthening technique with regard to energy absorption of two-span RC

This study involves the design of 24 mixtures of fiber reinforced magnetic reactive powder concrete containing nano Silica. Tap water has been used in mixing 12 of these mixtures, while the other 12 have been mixed using magnetic water. Nano Silica (NS) with ratios (1, 1.5, 2, 2.5 and 3) % were used. The results showed that the mixture containing 2.5%NS gives the highest compressive strength at age 7 days. Many different other tests were carried out, the results showed that the fiber reinforced magnetic reactive powder concrete containing 2.5% NS (FRMRPCCNS)  has the higher bulk density, dynamic modulus of elasticity, ultrasonic pulse velocity  electrical resistivity and lesser absorption than fiber reinforced

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 crude o

The aim of this research work is to evaluate the use of 980 nm diode laser in clotting the blood
in the bone socket after tooth extraction. The objective is to prevent possible clot dislodgement which is
a defect that may lead to possible infection. A number of rabbits were irradiated using 980nm CW mode
diode laser, 0.86W power output for 9s and 15s exposure time. The irradiated groups were studied
histopathologically in comparison with a control group. Results showed that laser photothermal
coagulation was of benefit in minimizing the possibility of the incidence of postoperative complications.
The formation of the clot reduces the possibility of bleeding and infection.

An experimental program was conducted to determine the residual of composite Steel Beams-Reinforced Concrete (SB-RC) deck floors fabricated from a rolled steel beam topped with a reinforced concrete slab, exposed to high temperatures (fire flame) of 300, 500, and 700ºC for 1 hour, and then allowed to cool down by leaving them in the lab condition to return to the ambient temperature. The burning results showed that, by exposing them to a fire flame of up to 300ºC, no serious permanent deflection occurred. It was also noticed that the specimen recovered 93% of 19.2 mm of the deflection caused by burning. The recovered deflection of burned composite SB-RC deck floor at 500ºC was 40% of 77.9 mm of the deflection caused by burning with a res