Internal audit effectiveness has become critical in helping businesses achieve their objectives. In today’s business world, information technology (IT) is frequently used in internal audit activities. Internal auditing is an important part of an organization’s control. Because internal audit and information technology play such important roles in each firm, this study looks at the function of organizational culture (OC) in mediating the link between the efficacy of information technology and internal audit in the Jordanian public sector. The study looks at this issue by gathering information from 153 internal auditors in Jordanian public enterprises. According to the findings of the study, information technology use and OC support are critical to increasing the efficacy of internal audits. The findings indicate that there is a considerable association between information technology and the efficacy of internal audits. Additionally, organizational culture has a key role in mediating the link between information technology and the success of internal audits. Future studies may examine managerial support and internal audit compliance

The current study investigates the causality relationship between financial development and carbon dioxide (CO2) emission in Bahrain by adopting time series data from 1980–2018. The vector error correction model (VECM) is employed as an appropriate model in order to analyse the data. While the augmented Dickey-Fuller (ADF) test was used in order to detect the stationary variables. However, the domestic per capita has been used as a proxy of economic growth, while financial development is measured by domestic credit provided by the financial sector. The results indicate that there is a long-term association amongst all intended variables at a 5% significant level. Meanwhile, only financial development has an impact on carbon emission in the short term. For the Granger causality test, only financial development and population led positive impact on CO2, while carbon emission does not Granger-cause financial development and population. However, the study findings did not support the hypothesis of the environmental Kuznets curve (EKC), and these findings are in line with other previous empirical findings (Saidi & Mbarek, 2017). These findings are essential and contribute to policymakers controlling credit policies that confirm that the loans availed by the financial sector to the domestic firms are used as friendly machinery tools for the environment that can decrease CO2 emission.

It is critical to safeguard confidential data, especially secret and private messages. This study introduces a novel data cryptography approach. The new approach will be capable of encrypting and decrypting any communication size. The suggested approach will use a sophisticated private key with a convoluted structure. The private key will have 5 components with a double data type to prevent guessing or hacking. The confidential data will produce two secret keys, the first of which will be taken from the image key. These keys will be vulnerable to slight changes in private key information. To maximize the approach's efficiency, the suggested method will deal with lengthy messages by splitting them into chunks. On the other hand, the chaotic logistic map model will be used to create the second key. The suggested technique will be implemented, and several sorts of analysis (sensitivity, quality, security, and speed analysis) will be undertaken to demonstrate the benefits of the proposed method. The quality metrics MSE, PSNR, and CC will be computed to validate the suggested method's quality. To illustrate the efficiency of the proposed technique, encryption and decryption times will be measured, and cryptography throughputs will be determined. Various PKs will be tried throughout the decryption process to demonstrate how sensitive the produced outputs are to changes in the private key. The suggested approach will be tested, and the results will be compared to the results of existing methods to demonstrate the improvement offered by the proposed method.

Recently, mobile commerce started to attract the interest of workers in the commercial sector for ease of application, where people can buy and sell items at the same time by using the internet on a mobile phone. Therefore, this research aims to investigate the extent of citizens' confidence and trust in m-commerce. The study reveals how m-commerce process over time changes the role of trading from the traditional way to the electronic one. The objective of this study is to determine the impact of trust, ease of use on satisfaction in m-commerce among citizens. Data of this research was collected from teaching staff, employees, and students and they numbered 216, the result indicates that there is a positive relationship between research model variables and that all antecedents affected citizens toward the satisfaction of m-commerce.

The Indian textile industry is the most prominent sector of the economy and plays a crucial role in its growth and development. The study is based on secondary data collected from the websites of the leading textile companies in India. The purpose of this study is to determine the disparity between the total resource growth of the top Indian textile companies and its effect on profitability. Financial ratios and statistical tools are utilized to determine the profitability, disparity in resource growth, and its effect on the profitability of the leading textile companies in India. The relationship between total resources and gross profitability (profit before depreciation, interest, and taxes) is concluded to be positive but U-shaped in leading textile companies in India. The governance of profitability on capital employed (ROCE -return on capital employed) is superior to that of profitability on total resources (ROA-return on assets). Based on analysis and findings it is advised to invest in the current assets of the leading Indian textile firms to maximize returns until the profitability of the sales begins to decline (PBDIT) because the relationship between enhancement of resources and the profitability of the sales or gross profitability (PBDIT) is U-shaped.