The use of generalized audit software by Egyptian external auditors: the effect of audit software features

YesPurpose - This study aims to explore: the actual usage of GAS features among Egyptian external auditors, through the technology acceptance model (TAM); how the conceptual complexity of GAS features impact its actual usage; and what factors influencing the GAS use by Egyptian external auditors. Design/methodology/approach - External audit professionals at twelve international audit firms, including the Big 4 and eight medium-sized firms, in Egypt were surveyed. Findings - The results show that the basic features including database queries, ratio analysis, and audit sampling were higher in GAS use, perceived usefulness, and perceived ease of use among Egyptian external auditors than the advanced features: digital analysis, regression/ANOVA, and data mining classification. The SEM analysis by GAS features suggests that perceived ease of use has a stronger effect on GAS use when the conceptual complexity of GAS features is high. The analysis also support that the use of GAS by Egyptian external auditors is more affected by co-worker, supervisor, or organization through perceived usefulness, but not by job relevance, output quality, and result demonstration. Research limitations/implications - Although Egyptian external auditors participated in this study may limit the extent to which the findings may be generalized, the responses provide an insight into the actual usage of GAS features by external auditors and the impact of conceptual complexity of GAS features, which is consistent with the literature concerning the relatively low level of utilizing the advanced features of GAS by internal auditors, suggesting that the issues revealed should be of concern. Practical implications - The results reported in this paper are useful to audit software developers and audit firms in their understanding of factors influencing GAS usage in a different audit context. Originality/value - The study adds value to prior research by providing context-contingent insight into the application of technology acceptance model in an unexplored audit context

Antimicrobial Activities of some Synthesized Pyridines, Oxazines and Thiazoles from 3-Aryl-1-(2-naphthyl)prop-2-en-1-ones

3-Aryl-1-(2-naphthyl)-prop-2-en-1-ones were reacted with ethyl cyanoacetate to produce 4-aryl-6-(2-naphthyl)-2-oxo-1,2-dihydropyridine-3-carbonitriles, which were treated with ethyl chloroacetate to give the corresponding ester. Treatment of the latter ester with hydrazine hydrate or anthranilic acid afforded hydrazides and benzoxazines. The hydrazides were reacted with benzaldehyde or phenylisothiocyanate to afford the corresponding hydrazone and thiosemicarbazide derivatives, which were cyclized with chloroacetic acid or thioglycolic acid to the corresponding thiazole derivatives. 3-Aryl-1-(2-naphthyl)-prop-2-en-1-ones were either condensed with malononitrile under different conditions to produce carbonitrile derivatives or treated with active methylene reagents to afford the substituted cyclohexene derivatives. The structure assignment of the new compounds is based on chemical and spectroscopic evidence. Some of these compounds exhibited antimicrobial activities comparable to Ampicillin® as reference drug

A deep learning based steganography integration framework for ad-hoc cloud computing data security augmentation using the V-BOINC system

Abstract In the early days of digital transformation, the automation, scalability, and availability of cloud computing made a big difference for business. Nonetheless, significant concerns have been raised regarding the security and privacy levels that cloud systems can provide, as enterprises have accelerated their cloud migration journeys in an effort to provide a remote working environment for their employees, primarily in light of the COVID-19 outbreak. The goal of this study is to come up with a way to improve steganography in ad hoc cloud systems by using deep learning. This research implementation is separated into two sections. In Phase 1, the “Ad-hoc Cloud System” idea and deployment plan were set up with the help of V-BOINC. In Phase 2, a modified form of steganography and deep learning were used to study the security of data transmission in ad-hoc cloud networks. In the majority of prior studies, attempts to employ deep learning models to augment or replace data-hiding systems did not achieve a high success rate. The implemented model inserts data images through colored images in the developed ad hoc cloud system. A systematic steganography model conceals from statistics lower message detection rates. Additionally, it may be necessary to incorporate small images beneath huge cover images. The implemented ad-hoc system outperformed Amazon AC2 in terms of performance, while the execution of the proposed deep steganography approach gave a high rate of evaluation for concealing both data and images when evaluated against several attacks in an ad-hoc cloud system environment

Development of AVR controller performance using exponential distribution and transit search optimization techniques

This paper attempts to obtain the optimal solution to enhance the performance of the Automatic Voltage Regulator (AVR) Controller, as it is an essential tool to control the synchronous generator output voltage. The controller improves AVR system stability and response time; moreover, it is demonstrated that the Proportional Integral Derivative (PID) controller achieves the goal by applying two artificial intelligence techniques to design the optimal values of the Automatic Voltage Regulator (AVR) PID controller for a single area model. The first is the Exponential Distribution Optimization Algorithm (EDO), and the second is the Transit Search Optimization Algorithm (TS). EDO and TS are used to determine the best PID controller parameters and have also recently been developed in the breadth of optimization problems and associated computational complexities field. The objective function, Integrated Square Error (ISE), minimizes the error voltage for improved stability and response. The outcomes are compared to various optimization techniques to prove the validation of the two proposed methods. The results show that the EDO and TS proved their superiority through their stability level to the AVR system and their steady-state error improvement. Moreover, the dominant effect of damping frequency decreases the oscillation and the reduced maximum overshoot that protects the loads from being subjected to non-permissible over-voltage levels. Finally, a robustness test is applied to the two proposed optimization methods to prove their reliability and effectiveness

Improvement of iron-deficiency anemia resulting from gastric antral vascular ectasia in patients with systemic sclerosis: cyclophosphamide versus argon plasma coagulation

Background Systemic sclerosis is an autoimmune disease characterized by multisystem affection that could involve the gastrointestinal tract in the form of gastric antral vascular ectasia (GAVE) that might cause iron-deficiency anemia. Objective Evaluation of the outcome and the experience of management of iron deficiency anemia resulting from GAVE in patients with scleroderma using cyclophosphamide therapy compared with argon plasma coagulation (APC). Patients and methods This study was conducted over a 2-year period from February 2015 to February 2017. Scleroderma patients with GAVE and iron deficiency anemia were treated with cyclophosphamide (group I) others with APC application to areas with mucosal vascular lesions (group II). Results In total, 14 scleroderma patients with iron deficiency anemia resulting from associated GAVE were enrolled into two groups: group I included seven patients who were treated with cyclophosphamide infusion and group II were exposed to APC in sessions. Patients were followed up at 3 and 6 months; the endpoint was a complete response with improved anemia [hemoglobin (HB) and blood indices], and it was achieved in both groups as we found in group I patients there was a highly significant improvement (P<0.001) in HB, 3 and 6 months after therapy and in group II patients there was a highly significant improvement (P<0.001) in iron level 3 and 6 months, HB 6 months after. On comparing both groups it was clear that there was a significant improvement in group I as regards HB and ferritin levels 3 and 6 months after treatment when compared with group II, and highly significant increase in serum iron level 6 months after treatment in group I when compared with group II. Conclusion We found that cyclophosphamide and APC are highly efficacious and safe in controlling anemia resulting from scleroderma-associated GAVE. Also, cyclophosphamide is more efficient than APC in improving in those patients

Impacted Application of Water-Hyacinth-Derived Biochar and Organic Manures on Soil Properties and Barley Growth

The biochar application can improve the physiochemical properties of both sandy and clayey loam soils and is considered a potential adaptation tool toward climate change. Therefore, the current study is novel in combining water-hyacinth-derived biochar with organic manures as a suggested effective way of treating the soil with biochar under arid and semiarid conditions. Water hyacinth weeds were slow pyrolyzed at a temperature of 300 &deg;C, which resulted in nonalkaline biochar with a pH value of 6.31, which is suitable for alkaline soils. A pot experiment was established to study the impact of the solo application of nonalkaline water-hyacinth-derived biochar (WHB) and its combined application with farmyard (WHB/FM) and poultry manure (WHB/PM) at a rate of 1.5 and 3%, respectively, on some chemical and physical properties of sandy and clay loam soils and some barley&rsquo;s growth parameters. WHB, WHB/FM, and WHB/PM significantly affected the soil pH at different application rates (1.5 and 3%) in sandy soil. A considerable alteration in water-stable aggregates (WSA), dispersion ratio (DR), available water content (AWC), and cation ratio of soil structural stability (CROSS) index resulted from combining manures (FM and PM) with biochar better than the solo application of biochar. WHB/PM treatments had a superior effect in improving barley&rsquo;s growth. Relative increases were by 37.3 and 11.0% in plant height and by 61.6 and 28.5% in the dry matter in sandy and clayey loam soils, respectively. Under the conditions of this study, we can conclude that treating the soil with WHB/PM at a rate of 1.5 and 3% is the most effective application. The current study may have a vital role in Egyptian agriculture sustainability by enhancing the soil characteristics of the old agricultural and the newly reclaimed lands

Impacted Application of Water-Hyacinth-Derived Biochar and Organic Manures on Soil Properties and Barley Growth

The biochar application can improve the physiochemical properties of both sandy and clayey loam soils and is considered a potential adaptation tool toward climate change. Therefore, the current study is novel in combining water-hyacinth-derived biochar with organic manures as a suggested effective way of treating the soil with biochar under arid and semiarid conditions. Water hyacinth weeds were slow pyrolyzed at a temperature of 300 °C, which resulted in nonalkaline biochar with a pH value of 6.31, which is suitable for alkaline soils. A pot experiment was established to study the impact of the solo application of nonalkaline water-hyacinth-derived biochar (WHB) and its combined application with farmyard (WHB/FM) and poultry manure (WHB/PM) at a rate of 1.5 and 3%, respectively, on some chemical and physical properties of sandy and clay loam soils and some barley’s growth parameters. WHB, WHB/FM, and WHB/PM significantly affected the soil pH at different application rates (1.5 and 3%) in sandy soil. A considerable alteration in water-stable aggregates (WSA), dispersion ratio (DR), available water content (AWC), and cation ratio of soil structural stability (CROSS) index resulted from combining manures (FM and PM) with biochar better than the solo application of biochar. WHB/PM treatments had a superior effect in improving barley’s growth. Relative increases were by 37.3 and 11.0% in plant height and by 61.6 and 28.5% in the dry matter in sandy and clayey loam soils, respectively. Under the conditions of this study, we can conclude that treating the soil with WHB/PM at a rate of 1.5 and 3% is the most effective application. The current study may have a vital role in Egyptian agriculture sustainability by enhancing the soil characteristics of the old agricultural and the newly reclaimed lands

The outcome of micro vascular reconstruction of the lower limb after resection of primary bone tumors

Background: Surgical and medical care for patients with bone and soft tissue tumors of the extremities continues to improve with advancement of chemotherapeutic strategies, surgical techniques, and understanding of pathogenesis. Aim and Objective: To Analysis of the results of lower limb preservation after neoplastic resection to reproduce an advisory algorithm for surgical decision making to achieve optimal functional results.Methods: This retrospective study was performed in the microsurgery unit Assiut university hospital between 2013 and 2019, involved (40) patients with primary malignant bone tumors and benign aggressive bone tumors who had wide local resection and reconstruction by vascularized fibula (osteoseptocutaneous flap). Results: The highest mean time of union rate was 5.75±2.06 for GCT. The least mean time of union rate was 3.86±1.21 forChondrosarcoma. the least Mean±SD of function was 2.83±0.75 in chondrosarcoma while the highest Mean±SD of emotional acceptance was 4±0.82 in Ewing sarcoma. The Mean±SD of pain were equal in both Ewing sarcoma and GCT. Conclusions: Benign aggressive tumors &amp; primary malignant bone tumors now become not a rare tumor.&nbsp; Free vascularized fibular graft is one of several methods of bone reconstruction after bone tumor resection. Using as a means of reconstruction.&nbsp