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 research investigated the effect of adding two groups of reinforcement materials, including bioactive materials Hydroxyapatite (HA) and halloysite nanoclay and bioinert materials Alumina (AL2O3) and Zirconia (ZrO2), each of them with various weight ratios (1,2,3,4 &5)% to the polymer matrix PMMA. The best ratios were selected, and then a hybrid was preparing Composite red from the best ratios from each group. Thermal properties, including thermal conductivity and Thermomechanical Analysis (TMA) technology, have been studied. The results showed that adding 3% Hydroxyapatite (HA) and 5% halloysite nanoclay to the polymethacrylate (PMMA) mer leads to an increase in thermal conductivity. It was also found from the Thermomechanical Analysis

The effect of applied current on protection of carbon steel in 0.1N NaCl solution (pH=7) was investigated under flow conditions (0-0.262 m/s) for a range of temperatures (35-55°C) using rotating cylinder electrode. Various values of currents were applied to protect steel from corrosion, these were Iapp.=Icorr., Iapp.=2Icorr. and Iapp.=2.4Icorr. under stationary and flow conditions. Corrosion current was measured by weight loss method. The variation of protection potential with time and rotation velocity at various applied currents was assessed. It is found that the corrosion rate of carbon steel increases with rotation velocity and
has unstable trend with temperature. The protection current required varies with temperature and it inc

orphological changes, represented by erosion and sedimentation, are a natural phenomenon that occurs in most river estuaries, causing changes in waterways and affecting offshore structures. One of these estuaries is the Shatt Al-Arab River estuary, which is the main waterway for trade and a major outlet for oil exports, is suffering from these changes. Moreover, the Thalweg Line, which is the deepest point within the estuary, forms the international border between Iraq and Iran. This line is moving at some rate towards the Iraqi land. To understand the process of erosion and sedimentation within the Shatt Al-Arab River estuary, a hydraulic mathematical simulation by using both HEC RAS and ANSYS Software. The HEC RAS was used to simulate the

The current research illustrates experimentally the effect of series and parallel connection (Z-I Configurations) of flat plate water solar collectors array on the thermal performance of closed loop solar heating system. The study includes the effect of changing the water flow rate on the thermal efficiency. The results show that, the collector's efficiency in series connection is higher than the parallel connection within flow rate level less than (100) ℓ/hr. Moreover, the collector efficiency in parallel connection of (I-Configurations) is more than the (Z- Configurations) with increasing the water flow rate .The maximum daily efficiency for parallel (I-Configurations) and (Z- Configurations) are (55%) and (51%) at w

Double drum dryer is operated for producing pregelatinized maize starches using feed starch slurries of different
solids(7, 10 and13 g/100 g )content . Steam pressure (2,3,and 4 bar), the level of pool between the drums (4,7,and 10
cm) , and speed of drums rotation (3,4,and 6 rpm) are varied together with the feed solids content in a practical range of
values. The response of the dryer is registered by measuring several output variables, i.e. external drum temperature,
product moisture content, mass flow rate.

osion and deposition are natural phenomena in rivers that can be identified by using velocity profiles and shear stress as indicators. The Shatt Al-Arab River located south of Iraq suffers from these phenomena. Based upon the basic principles of hydraulics, it is reasonably easy to identify shear stress distributions within the river reach of the Shatt Al-Arab; and that will allow us to know the locations of the erosion and deposition. For this purpose, a 2D model using HEC-RAS software was developed to simulate the flow within the lower reach of Shatt Al-Arab. The results showed that the maximum shear stress at the right bank of Shatt Al- Arab reached 0.1N/m2 at 12 km upstream of Ras- Al-Bisha. This value of shear stress was recorded durin

نتيجة للتطورات الأخيرة في أبحاث الطرق السريعة بالإضافة إلى زيادة استخدام المركبات، كان هناك اهتمام كبير بنظام النقل الذكي الأكثر حداثة وفعالية ودقة (ITS) في مجال رؤية الكمبيوتر أو معالجة الصور الرقمية، يلعب تحديد كائنات معينة في صورة دورًا مهمًا في إنشاء صورة شاملة. هناك تحدٍ مرتبط بالتعرف على لوحة ترخيص السيارة (VLPR) بسبب الاختلاف في وجهة النظر، والتنسيقات المتعددة، وظروف الإضاءة غير الموحدة في وقت الحصول

As a result of recent developments in highway research as well as the increased use of vehicles, there has been a significant interest paid to the most current, effective, and precise Intelligent Transportation System (ITS). In the field of computer vision or digital image processing, the identification of specific objects in an image plays a crucial role in the creation of a comprehensive image. There is a challenge associated with Vehicle License Plate Recognition (VLPR) because of the variation in viewpoints, multiple formats, and non-uniform lighting conditions at the time of acquisition of the image, shape, and color, in addition, the difficulties like poor image resolution, blurry image, poor lighting, and low contrast, these