With the rapid development of artificial intelligence (AI) technology, its application in the field of auditing has gained increasing attention. This paper explores the application of AI technology in audit risk assessment and control (ARAC), aiming to improve audit efficiency and effectiveness. First, the paper introduces the basic concepts of AI technology and its application background in the auditing field. Then, it provides a detailed analysis of the specific applications of AI technology in audit risk assessment and control, including data analysis, risk prediction, automated auditing, continuous monitoring, intelligent decision support, and compliance checks. Finally, the paper discusses the challenges and opportunities of AI technology in audit risk assessment and control, as well as future research directions.

Synthetic membranes play a crucial role in a wide range of separation processes, including dialysis, electrodialysis, ultrafiltration, and pervaporation, with growing interest in synthetic emulsion membranes due to their precision, versatility, and ion exchange capabilities. These membranes enable tailored solutions for specific applications, such as water and gas separation, wastewater treatment, and chemical purification, by leveraging their multi-layered structures and customizable properties. Emulsion membrane technology, particularly in pressure-driven methods like reverse osmosis (RO) and nanofiltration (NF), has shown great potential in overcoming traditional challenges, such as fouling and energy inefficiency, by improving filtration efficiency and selectivity. This review explores the latest advancements in emulsion membrane development, their adaptability to various industrial needs, and their contribution to addressing long-standing limitations in membrane separation technologies. The findings underscore the promise of emulsion membranes in advancing industrial processes and highlight their potential for broader applications in water treatment, environmental management, and other key sectors.

Graphene, an innovative nanocarbon, has been discovered as a significant technological material. Increasing utilization of graphene has moved research towards the development of sustainable green techniques to synthesize graphene and related nanomaterials. This review article is basically designed to highlight the significant sustainability aspects of graphene. Consequently, the sustainability vision is presented for graphene and graphene nanocomposites. Environmentally sustainable production of graphene and ensuing nanomaterials has been studied. The formation of graphene, graphene oxide, reduced graphene oxide, and other derivatives has been synthesized using ecological carbon and green sources, green solvents, non-toxic reagents, and green routes. Furthermore, the utilization of graphene for the conversion of industrial polymers to sustainable recycled polymers has been studied. In addition, the recycled polymers have also been used to form graphene as a sustainable method. The implication of graphene in the sustainable energy systems has been investigated. Specifically, high specific capacitance and capacitance retention were observed for graphene-based supercapacitor systems. Subsequently, graphene may act as a multi-functional, high performance, green nanomaterial with low weight, low price, and environmental friendliness for sustainable engineering and green energy storage applications. However, existing challenges regarding advanced material design, processing, recyclability, and commercial scale production need to be overcome to unveil the true sustainability aspects of graphene in the environmental and energy sectors.

Highly nutritive and antioxidants-enriched okra (Abelmoschus esculentus) gets sub-optimal field yield due to the irregular germination coupled with non-synchronized harvests. Hence, the research aimed at assessing the combined impact of seed priming and field-level gibberellic acid (GA₃) foliar spray on the yield and post-harvest quality of okra. The lab studies were conducted using a complete randomized design (CRD), while the field trials were performed following a factorial randomized complete block design (RCBD) with three replications. Okra seeds were subjected to ten different priming methods to assess their impact on seed germination and seeding vigor. In the premier step, okra seeds were subjected to ten different priming methods, like hydro priming for 6, 12, and 18 h, halo priming with 3% NaCl at 35 ℃, 45 ℃, and 60 ℃, acid priming with 80% H₂SO₄ for 2.5, 5, and 10 min. Based on the observation, hydro priming for 12 h exhibited the best germination rate (90%), followed by halo seed priming at 60 ℃ and acid priming for 5 min. Furthermore, the halo priming at 60 ℃ demonstrated the greatest seedling vigor index (1965), whereas acid priming for 5 min resulted in favorable outcomes in terms of early emergence in 2.66 days. In addition, varying concentrations of GA₃ (0, 100, 200, and 300 ppm) were also administered to the best three primed seedlings for evaluating their field performance. The findings indicated that applying GA₃ at a concentration of 300 ppm to seedlings raised through acid priming (80% H₂SO₄ for 5 min) resulted in improved leaf length, reduced time to flowering (first and 50%) and harvest, increased pod diameter, individual pod weight, and yield per plant (735.16 g). Additionally, the treatment involving GA₃ at 300 ppm with halo priming (3% NaCl) at 60 ℃ exhibited the longest shelf life (21 days) of okra with the lowest levels of rotting (6.73%) and color change (1.12) in the polyethylene storage condition.

The present study aimed to delineate subsurface features and identify prospective metallic mineral deposits in the Adıyaman-Besni area, situated within the Southeastern Anatolian Thrust Belt of Turkey. This region, characterized by ophiolitic mélanges and volcanic massive sulfide (VMS) deposits in its geological framework, possesses significant mineralization potential, encompassing copper, lead, and various other sulfide minerals. Utilizing the combined methodologies of Induced Polarization (IP) and Electrical Resistivity Tomography (ERT), a comprehensive electrical mapping of the subsurface structures was conducted, revealing that mineralized zones had low resistivity and high chargeability. The findings indicate that the combined use of IP and ERT techniques yields excellent precision in accurately delineating the features of sulfide mineralization and the peripheries of mineral deposits. This study offers fundamental data for the economic assessment of prospective mineral deposits in the Adıyaman-Besni region and underscores the benefits of IP and ERT techniques in subsurface mapping and mineralization delineation investigations. The mineralized zone has low resistivity (< 50 ohm-m) and strong chargeability (> 30 ms), according to geophysical tests. It also offers a methodological framework for subsequent mineral exploration research in analogous geological formations.

Diamond-like Nanocomposites (DLN) is a newly member in amorphous carbon (a:C) family. It consists of two or more interpenetrated atomic scale network structures. The amorphous silicon oxide (a:SiO) is incorporated within diamond-like carbon (DLC) matrix i.e. a:CH and both the network is interpenetrated by Si-C bond. Hence, the internal stress of deposited DLN film decreases remarkably compare to DLC. The diamond-like properties have come due to deform tetrahedral carbon with sp³ configuration and high ratio of sp³ to sp² bond. The DLN has excellent mechanical, electrical, optical and tribological properties. Those properties of DLN could be varied over a wide range by changing deposition parameters, precursor and even post deposition treatment also. The range of properties are: Resistivity 10^-4 to 10¹⁴ Ωcm, hardness 10–22 GPa, coefficient of friction 0.03-0.2, wear factor 0.2-0.4 10^-7mm³/Nm, transmission Vis-far IR, modulus of elasticity 150-200 GPa, residual stress 200-300 Mpa, dielectric constant 3-9 and maximum operating temperature 600^°C in oxygen environment and 1200^°C in O₂ free air. Generally, the PECVD method is used to synthesize the DLN film. The most common procedures used for investigation of structure and composition of DLN films are Raman spectroscopy, Fourier transformed infrared spectroscopy (FTIR), HRTEM, FESEM and X-ray photo electron spectroscopy (XPS). Interest in the coating technology has been expressed by nearly every industrial segment including automotive, aerospace, chemical processing, marine, energy, personal care, office equipment, electronics, biomedical and tool and die or in a single line from data to beer in all segment of life. In this review paper, characterization of diamond-like nanocomposites is discussed and subsequently different application areas are also elaborated.