This study aimed to investigate the role of Big Data in forecasting corporate bankruptcy and that is through a field analysis in the Saudi business environment, to test that relationship. The study found: that Big Data is a recently used variable in the business context and has multiple accounting effects and benefits. Among the benefits is forecasting and disclosing corporate financial failures and bankruptcies, which is based on three main elements for reporting and disclosing that, these elements are the firms’ internal control system, the external auditing, and financial analysts' forecasts. The study recommends: Since the greatest risk of Big Data is the slow adaptation of accountants and auditors to these technologies, wh

        The aim of studying the role of environmental taxation is to reduce or mitigate the problem of environmental pollution and obtain a clean environment. And the importance of research lies in the fact that environmental taxation is one of the basic tools to achieve environmental balance. As it is considered one of the sustainable economic tools that focuses on the concept of environmental taxes and fees. Therefore, the incentives stimulated institutions to invest in clean energy and use environmentally friendly machines. Through it, the rules of the competition are updated in favor of organizations that respect the environment so that they can obtain a green competitive advantage. And that the mai

Large quantities of petroleum-contaminated soil are generated with increased global energy consumption and crude oil production. This theoretical study evaluates the treatment of 1 ton of petroleum-contaminated soil using seven methods: incineration, physical washing, chemical washing, thermal pyrolysis, Fenton-oxidation-pyrolysis, the biological treatment, and asphaltenes. Data were based on experimental results from the Nahran Bin Omar oil lake in Basra Governorate, Iraq, (2019–2021). The methods were compared by waste generation, treatment cost, and duration. Results indicate that using petroleum-contaminated soil as a raw material for asphalt manufacturing is most beneficial since it is sold as a raw material. Incineration is faster a

Saccharomyces Cerevisiae cells were immobilized in calcium alginate beads and activated charcoal for use in the
production of ethanol from batch fermentation of sugar beet waste. Treatment of the waste with NaOH to increase the
ability of lignocellulose material to hydrolysis by acid (2N H2SO4) to monosaccharide and disaccharide (mainly glucos).
The high reducing sugar concentration obtained was equal to 9.2gm/100ml (10Brix) after treatment. Fermentation
parameters, are (pH, glucose concentration (2.5-25 gm/100ml), immobilized agent concentration (2.5-25 gm/100ml)
were studied to find the optimum physiological condition. And the highest ethanol concentration obtained from the
fermentation in the presence of 20%(wt/v) ca

The distress of moisture induced damage in flexible pavement received tremendous attention over the past decades. The harmful effects of this distress expand the deterioration of other known distresses such as rutting and fatigue cracking. This paper focused on the efficiency of using the waste material of demolished concrete to prepare asphalt mixtures that can withstand the effect of moisture in the pavement. For this purpose, different percentages of waste demolished concrete (0, 10, 20, 30, 50, 70 and 100) were embedded as a replacement for coarse aggregate to construct the base course. The optimum asphalt contents were determined depending on the Marshall method. Then after, two parameters were founded to evaluate the moisture

Background: Green Tea is made from the leaf of the plant “Camellia sinensis”. Green tea is reported to contain thousands of bioactive ingredients including catechins which have shown great promise for having antimicrobial effects. Periodontal diseases represent one of the most prevalent diseases around the world and the main etiologic factor behind it, is plaque accumulation, in addition certain kinds of bacteria have been detected frequently in subjects suffering from periodontitis, Several studies suggested that the outcome of periodontal treatment is better if particular pathogens including Aggregatibacteractinomycetemcomitans can no longer be detected after therapy. Materials and Methods: plaque samples were collected from 2

Programs and performance budget represents a sophisticated method of public budget numbers, which includes all allocations to be determined for each job or activity within a government entity, which is analyzed according to their needs and costs, and this method can be applied using one of the cost accounting techniques, which is the technique of analyzing the value chain that reduces costs by avoiding activities that do not add value and enhance activities that add value to the economic entity, the current research aims to develop the budget system in government entity by using the budget of programs and performance as a tool for planning and monitoring events and activities, thereby reducing the waste of public money by reducing unnecessa