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

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.

The subject of the Internet of Things is very important, especially at present, which is why it has attracted the attention of researchers and scientists due to its importance in human life. Through it, a person can do several things easily, accurately, and in an organized manner. The research addressed important topics, the most important of which are the concept of the Internet of Things, the history of its emergence and development, the reasons for its interest and importance, and its most prominent advantages and characteristics. The research sheds light on the structure of the Internet of Things, its structural components, and its most important components. The research dealt with the most important search engines in the Intern

This study aimed at isolating uropathogenic Escherichia coli from urinary tract infections (UTIs) of human and cattle to examine the molecular diversity and phylogenetic relationship of the isolates. A total of 100 urine samples were collected from UTIs of human and cattle. The isolates identification was done using routine diagnostic methods and confirmed by Vitek2. Antimicrobial susceptibility was tested against 10 antimicrobials. Random amplified polymorphic DNA (RAPD)-polymerase chain reaction (PCR) was applied to identify the genetic diversity among E. coli isolates from human and animal origin by using five different octamer primers. The gelJ software for the phylogenetic analysis created Dendrograms. Out of 50 human urine samples, E.

Strengthening of composite beams is highly needed to upgrade the capacities of existing beams. The strengthening methods can be classified as active or passive techniques. Therefore, the main purpose of this study is to provide detailed FE simulations for strengthened and unstrengthened steel–concrete composite beams at the sagging and hogging moment regions with and without profiled steel sheeting. The developed models were verified against experimental results from the literature. The verified models were used to present comparisons between the effect of using external post-tensioning and CFRP laminates as strengthening techniques. Applying external post-tensioning at the sagging moment regions is more effective because of the e

Single Walled Carbon nanotubes (SWCNTs), as nano-needle structures, are good candidates as nanocarrier delivery systems that carry drug to the site of action. They are good due to their unique pharmaceutical properties. Teniposide is an anticancer drug, which is widely used, but it has a problem of low solubility. In this study, to improve the properties of carbon nanotubes, pre-functionalization of carbon nanotubes via carboxylation with strong acids has been performed and then functionalized through attaching them to the polymer and copolymer. Concurrently, a proper polymer-copolymer combination has been selected by the UV-Visible spectrometer at 880nm. It is selected based on the qualitative dispersibility analysis, the visual observa

In the present work, we use the Adomian Decomposition method to find the approximate solution for some cases of the Newell whitehead segel nonlinear differential equation which was solved previously with exact solution by the Homotopy perturbation and the Iteration methods, then we compared the results.

   The ZnTe alloy was prepared as  deposited thin films on the glass substrates at a thickness of 400±20 nm using vacuum evaporation technique at pressure (1 × 10^-5) mbar and room temperature. Then the thin films under vacuum (2 × 10^-3 mbar) were annealing at (RT,100 and 300) °C for one hour. The structural properties were studied by using X-ray diffraction and AFM, the results show that the thin films had approached the single crystalline in the direction (111) as preferred orientation of the structure zinc-blende for cubic type, with small peaks of tellurium (Te) element for all prepared thin films. The calculated crystallite size (C_s) decreased with the increase in the anne