Businesses are incorporating internal audits into their corporate governance systems at an increasing rate. This article explores how internal auditing regulates corruption, enhances corporate governance, and investigates the potential of internal auditing as a means to combat corruption. The specific function of internal auditors in identifying control defects, preventing and detecting fraud, and promoting ethics is examined. By assessing risks, monitoring compliance, and detecting misconduct, internal auditors enhance corporate governance, according to this study (Koutoupis et al., 2018; Boskou et al., 2019). It emphasizes the objectivity, competence, and independence of internal auditors. Additionally, the report explores the potential benefits of implementing advanced technology, data analytics, and continuous monitoring to enhance internal audits. The findings of the study demonstrate that internal auditing is an essential component in the fight against corruption and the maintenance of good corporate governance. In doing so, it highlights the significance of having strong internal audit functions as well as a culture that is both ethical and open. The conduct of internal audits has the potential to improve corporate governance, reduce instances of misconduct, and ensure that a business will continue to be profitable in the future.

In the present study, the computational fluid dynamics (CFD) method was utilized to explore the rheological behavior of the flat solar collector. ANSYS 16.1 has been used to do an analysis on the drafted three-dimensional model. In order to investigate the heat transmission from the solar panel to the fluid, a CFD tool has been used. The effectiveness of the heat transfer across the entire system has been evaluated with the help of Nano fluid. Both 0.3 and 0.5 meters per second might be considered the speed of the water. These results have been compared to others and validated in accordance with those standards. The most recent findings from this line of investigation have shown that include a greater number of specifics in the working fluid of the system can contribute to an increase in the temperature at which the solar plate discharges its heat. In addition to this, it is possible to get the highest possible temperature by bringing the velocity value down to its lowest possible range.

In this study, it is evaluated how different types of organizations influence the connection between accounting quality and trade credit in Iraqi public companies. Trade credit, defined as accounts payable as a percentage of total assets, is the dependent variable of this study. Accounting quality is the independent variable, and it is measured in three ways: the ability to sustain profits, the ability to predict profits, and the ability to manage real earnings (Arora & Singh, 2021). The sample size is 35 different companies from the years 2011–2016. When we look at this time frame, we see a financial crisis between 2011 and 2013 (when ISIS invaded Iraq) and a period after the crisis, from 2014 to 2016, where things began to stabilize again. To test our assumptions, we employ panel data in Stata 14. According to the findings, firm type has no bearing on the connection between firm sustainability and trade credit, but it does moderate the connection between profit predictability and trade credit. Finally, firm type has a positive and statistically significant bearing on the connection between real earnings management and trade credit.

This paper presents a finite element analysis of a composite shaft under dynamic variable fatigue loading. The object of this study is the behavior of the fatigue life of a composite shaft under dynamic variable fatigue loading. The fatigue life of the shaft is then determined by analyzing the stress distribution and its effect on the material's fatigue strength. The investigation of fatigue behavior involves evaluating factors such as stress concentrations, fatigue crack initiation and propagation, and the cumulative damage caused by cyclic loading. The study explores the impact of biaxial loading on the shaft's fatigue performance and provides insights into its significance in predicting fatigue life and it is 10e7 cycles. Furthermore, a damage indicator is predicted to assess the accumulated damage and monitor the progression of fatigue-related degradation. This indicator serves as a valuable tool for predicting the remaining useful life of the composite shaft. The equivalent alternative stress is calculated to characterize the combined effect of different loading conditions on the fatigue life of the composite shaft. By quantifying the stress level and variations experienced by the structure, this parameter allows for a comprehensive assessment of the fatigue performance under variable loading scenarios 250 N. The findings of this research contribute to the understanding of fatigue behavior in composite shafts under dynamic variable fatigue loading. The insights gained from the fatigue life investigation, biaxiality indication, damage prediction, and equivalent alternative stress calculation can aid in optimizing design considerations, maintenance planning, and enhancing the reliability and durability of composite shafts in various engineering applications

In this paper, the numerical simulation of the mechanical performance of a composite prosthetic keel structure under static load has been explored, and the findings of this inquiry have been included. The prosthetic keel is constructed from an epoxy and glass fiber composite, 3 percent weight (MWCNTs with SiC), and a carbon nanotube, which are utilized in conjunction with other materials to create the structure. The force that is applied in this example is 1,000 N, and it is applied in accordance with the boundary condition that has been previously established in this case. The ANSYS modeling software package was used to create the prosthetic keel model, which was meshed and created. Because of the total deformation, the fundamental simulation results of the prosthetic keel model have been converged in line with the total deformation, which was used as a reference to determine the total deformation. The major outcome of the current numerical analysis has been successfully validated by considering the findings of the earlier experimental study. The mechanical performance of the composite prosthetic keel structure is determined by four primary criteria, the results of which are based on the findings. Aspects to analyze include equivalent elastic strain, three-axis directed deformation, total deformation, and equivalent stress (von Mises). Although only 0.00058 mm total deformation is created by the imposed static load of 1,000 N (the least attainable value), it represents the largest total deformation. The equivalent stress (von Mises) responded to the load with a response of 0.045 MPa, which is quite small. Furthermore, the equivalent elastic strain has also been undertaken and it resulted in a value of elastic strain of 3.4*10^7.

In this research, commotional analysis based on the finite element analysis (FEA) has been performed to investigate IZOD impact test based on the ASTM D256 standard. The ANSYS model primarily employs a composite constructed of glass fiber-reinforced polyester for the boundary conditions. The CEAST 9050 instrument was used to implement the impacting technique in the experimental inquiry. By employing mathematics, we have calculated that the applied force is 9.2 N. A hammer traveling at a speed of 3.5 meters per second is used to strike the samples, and the results are recorded after each blow. The object of this study is the mechanical properties and structural integrity of the composite material composed of glass fibers and polyester when subjected to impact forces. The main hypothesis of the study encompasses the optimism that the glass fiber-reinforced polyester composite, when put through the Izod impact test in accordance with ASTM D256. Convergence between the overall deformation indicator and the numerical result has occurred. Results from the numerical analysis were examined and confirmed, and compared to those from the experiment. The specimens in this study were totally distorted at three different thicknesses (6 mm, 8 mm, and 10 mm). Deformation was found to be greatest for the thinnest value of thickness considered in the study (6 millimeters), as determined by the results of the computer analysis. This was the case even though the thickness value was not the sole criterion. This is the actual state of affairs. The specimen was subjected to a von-Mises stress at three different thicknesses of 6 mm, 8 mm, and 10 mm. The computer investigation revealed that the Von-Mises stress was highest at the thinnest possible thickness of just 6 millimeters. Internal energy, kinetic energy, and touch energy are only few of the various types of energy that have been studied in the context of energy conservation