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

Flame atomic absorption spectrophotometer (FAAS) was used in this study to determine the concentrations of heavy metals such as Ca, Fe, Mn, Cd, Co, Cr, Ni, Cu, Pb and Zn in some food additives of Iraq. The order of metal contents in food additives was found to be Ca ˃ Mn ˃ Fe ˃ Cu ˃ Zn ˃ Pb ˃ Cr ˃ Ni ˃ Co ˃ Cd. The concentration level of each metal was compared with that recommended by food agriculture organisation (FAO) and world health organisation (WHO). Calibration curves were linear for all standard solutions of heavy metals in the range starting from 0.02-0.4 mg/kg for Cd to 11-100 mg/kg for Ca. The correlation coefficients values (R2) of calibrations were investigated and ranged from 0.9971 for Cr to 0.9999 for Ca. Th

Coronavirus disease (Covid-19) has threatened human life, so it has become necessary to study this disease from many aspects. This study aims to identify the nature of the effect of interdependence between these countries and the impact of each other on each other by designating these countries as heads for the proposed graph and measuring the distance between them using the ultrametric spanning tree. In this paper, a network of countries in the Middle East is described using the tools of graph theory.

By optimizing the efficiency of a modular simulation model of the PV module structure by genetic algorithm, under several weather conditions, as a portion of recognizing the ideal plan of a Near Zero Energy Household (NZEH), an ideal life cycle cost can be performed. The optimum design from combinations of NZEH-variable designs, are construction positioning, window-to-wall proportion, and glazing categories, which will help maximize the energy created by photovoltaic panels. Comprehensive simulation technique and modeling are utilized in the solar module I-V and for P-V output power. Both of them are constructed on the famous five-parameter model.  In addition, the efficiency of the PV panel is established by the genetic algorithm

The research seeks to identify the effectiveness of a selective program in modifying irrational thinking that causes anger among an important class of societies in general. namely teachers. Specifically female teachers because of the pressures they suffer because of the nature of this profession. It may develop into anger outburst, which may cause irrational thinking arose as a result of the different situations they are going through. The sample of the program consisted of (12) teachers in Egypt, from different educational sectors. The researcher intended to clarify the emotion of anger and the irrational thoughts associated with it and the contribution of the selective counseling program in modifying those irrational thinking. This was

Despite scholars’ attention on the typology of modality as a linguistic phenomenon, yet the use of modality across varieties of English is not well visible in communication-based researches that take semantics, pragmatics and discourse issues as the objects for their investigation. The paper generates its data from six M. A. dissertations from Nigerian University and equal number of the M. A. dissertations from Iraqi University to qualitatively and quantitatively investigate the contextual use of modality within the pragmatic perspective. The data analysis reveals that modality such as usuality, potentiality, necessity, probability and obligation in the dissertations encapsulates interpersonal and authorial voice in which the mean

This research aims to analyze the indicators of spatial variation in the guide of health field in both Al-Adhamiyah and Rusafa districts according to the environmental and administrative units in 2016. The analysis was done by groups of health guide indicators. The objectives of the study were to identify the spatial variation of health services and assess the health situation for families following the environmental and administrative units of the studied area. Such objectives can be done by specifying the extent of the families’ consent to the type of services, measuring the cases of deprivation, and identifying the most deprived areas. The study has finally concluded that there is a clear spatial variation between the indicators and

Objective: The present study was aimed to develop a pH-triggered in situ gel for local release of lidocaine hydrochloride (lidocaine HCL) in the buccal cavity to improve the anesthetic effect of this amino amide drug which has very high water solubility. The formulations were introduced to the oral cavity as a spray to improve compliance and for easier administration.Methods: In this work, two grades of carbopol (934 and 940)-based in situ gel spray were designed. The formulations containing lidocaine HCl 5% were prepared by mixing different concentrations of carbopol with xanthan gum. Eight formulations were investigated and evaluated for gelation capacity, spray angle, volume of solution delivered per each actuation, rheological p

Proverbs are considered as a major source of ancient events and happenings. Similar to other past events related to life, proverbs have many important and famous values in people's life. This study will shed lights on the use of proverbs as short sentences based on long experiences. The aim of the study is to explicate the roles, and the importance of proverbs in our life and how they are used to convey thoughts to people throughout simple words with denotation. Thus, proverbs explicate the truth and experience of our grandfathers when directed for criticism. Few proverbs were used by writers to criticize, mimic and reprint their personalities. Hence, proverbs will achieve portions of the unique roles of understanding. The model to

A two time step stochastic multi-variables multi-sites hydrological data forecasting model was developed and verified using a case study. The philosophy of this model is to use the cross-variables correlations, cross-sites correlations and the two steps time lag correlations simultaneously, for estimating the parameters of the model which then are modified using the mutation process of the genetic algorithm optimization model. The objective function that to be minimized is the Akiake test value. The case study is of four variables and three sites. The variables are the monthly air temperature, humidity, precipitation, and evaporation; the sites are Sulaimania, Chwarta, and Penjwin, which are located north Iraq. The model performance was