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

Background: Due to the variations in tooth anatomy and size among different populations, this study aimed to compare the mesiodistal width of primary second molars in Iraqi children with the mesiodistal width of stainless-steel crowns from different companies. Materials and Methods: This cross-sectional study was conducted on 220 intact maxillary and mandibular primary second molars selected from boys and girls’ Iraqi children aged 8-9 years collected from different primary schools in Baghdad city. The mesiodistal dimensions of the selected teeth and the available maxillary and mandibular stainless-steel crowns from three different companies were measured by using a 3-D scanner, and then the whole measurements were calculated usin

This work investigates the structural, optical, and surface properties of ZnO thin films prepared by sol-gel method. The effect on waveguide sensor was examined at different irradiation durations of alpha particles. The X-ray diffraction (XRD) measurements revealed that the crystalline phase of ZnO thin films does not change after irradiation and showed a hexagonal structure of wurtzite type with an orientation toward (002). Moreover, ZnO thin films absorbance was increased with increasing irradiation time, whereas the transmittance was decreased. Additionally, increasing the irradiation time of alpha particles caused an increase in the extinction coefficient and the imaginary part,  while the optical energy gap of the ZnO samples w

This research includes the use of CdTe in the design of a solar cell. The SCAPS-1D computer program was used to simulate thin cell capacity of CdTe/CdS by numerical analysis with the addition of a buffer layer (Zn₂SnO₄) to enhance cell efficiency. The thickness of the window layer (n-CdS) was reduced to 25nm with the inclusion of an insulating layer of 50 nm thickness to prevent leakage towards the forward bias with respect to the lower charge carriers. As for the absorber layer thickness (p-CdTe), it varied between 0.5µm and 6µm. The preferable thickness in the absorbent layer was 1.5µm. Different operating temperatures (298K-388K) were used, while the highest conversion efficiency (η=18.43%) was obtain

   The modified Hummers method was applied to prepare graphene oxide (GO) from the graphite powder. Tin oxide nanoparticles with different loading (10-20 wt.%) supported on reduced graphene oxide were synthesized to evaluate the oxidative desulfurization efficiency. The catalyst was synthesized by the incipient wetness impregnation (IWI) technique. Different analysis methods like FT-IR, XRD, FESEM, AFM, and Brunauer-Emmett-Teller (BET) were utilized to characterize graphene oxide and catalysts. The XRD analysis showed that the average crystal size of graphene oxide was 6.05 nm. In addition, the FESEM results showed high metal oxide dispersions on the rGO. The EDX analysis shows the weight ratio of Sn is close to its theoretical weight.

  The study entitled (Anthropometric Treatments of the Study Seat Units Used in Elementary stages) highlighted the relations between the sizes of dimensions of the study seats and the different anthropometric sizes of the students. The study problem is manifested in the following question: what are the anthropometric treatments used in the design of the study seats in the elementary stages? The research aims at finding design treatments for the anthropometric variables of the study seats used in the elementary stages, because the study seats have to do with preserving students health and safety through providing an ideal seating mechanism compatible with the anthropometric variables which enhances comfort, safety and focus in the mo

Abstract

Due to the lack of previous statistical study of the behavior of payments, specifically health insurance, which represents the largest proportion of payments in the general insurance companies in Iraq, this study was selected and applied in the Iraqi insurance company.

In order to find the convenient model representing the health insurance payments, we initially detected two probability models by using (Easy Fit) software:

First, a single Lognormal for the whole sample and the other is a Compound Weibull  for the two Sub samples (small payments and large payments), and we focused on the compoun

A numerical investigation was performed for the radiative magnetohydrodynamic (MHD) viscous nanofluid due to convective stretching sheet. Heat and mass transfer were investigated in terms of viscous dissipations, thermal radiation and chemical reaction. The governing Partial Differential Equations (PDEs) were transformed into an arrangement of non-linear Ordinary Differential Equations (ODEs) by using the similarity transformation. The resulting system of ODEs is solved numerically by using shooting method along with Adams-Moulton Method of order four with the help of the computational software FORTAN. Furthermore, we compared our results with the existing results for especial cases. which are in an excellent agreement. The
numerical

In this paper, an inexpensive, simple and well-accurate process of the generation of bimetallic silver Ag//gold Au core//shell is colloidal metal nanoparticles (MNPs). This is achieved via an atmospheric pressure non-thermal plasma glow discharge between two electrodes. One of these electrodes is a capillary tube placing over solution about (1 cm) that acts as the cathode, while the other electrode is a metal disk immersed in the solution and acts as an anode. Glow discharge process carried out at room temperature using a home-made cell with (6 KV) applied voltage and direct current (DC) about (1.8 mA) for different discharge periods. A wide range of bimetallic Ag//Au colloidal MNPs was rapidly synthesized as a result of non-thermal plas