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 this paper is to design artificial neural network as an alternative accurate tool to estimate concentration of Cadmium in contaminated soils for any depth and time. First, fifty soil samples were harvested from a phytoremediated contaminated site located in Qanat Aljaeesh in Baghdad city in Iraq. Second, a series of measurements were performed on the soil samples. The inputs are the soil depth, the time, and the soil parameters but the output is the concentration of Cu in the soil for depth x and time t. Third, design an ANN and its performance was evaluated using a test data set and then applied to estimate the concentration of Cadmium. The performance of the ANN technique was compared with the traditional laboratory inspecting

The D-enantiomers of amino acids have been thought to have relatively insignificant function in biological processes like, D-amino acids are sometimes found in proteins that are not synthesized by ribosomes. While L-amino acids clearly permanent in nature, D-amino acids have previously inapprehensible regulatory roles in the bacterial kingdom, any diverse of bacterial phyla made from these D-amino acids regulate cell wall remodeling in stationary phase and cause biofilm dispersal in aging bacterial communities. Clarification the mechanism by which D-amino acids given cell wall reorganization and biofilm disassembly will undoubtedly discover new paradigms for understanding how extra cytoplasmic processes are regulated as well as lead to d

Football has progressed from being a ritual and a celebration to become an amateur sport, a professional sport, and now, increasingly, a commercial sport. In the analysis of football business model, the systemic approach should be adopted. If sport is regarded as one of the business sectors, then the application of business system methodology can be fully justified. The interest to create strong football business system calls for the search of the ways of popularizing football business model and boosting the economic potential of its participants. In the research literature tend to ignore the business processes within the sports business. Besides, the systemic approach in football business is usually limited to p

     This research deals with the study of the types and distribution of petrographic microfacies and Paleoenvironments of Mishrif Formation in Halfaya oil field, to define specific sedimentary environments. These environments were identified by microscopic examination of 35 thin sections of cutting samples for well HF-9H as well as 150 thin sections of core and cutting samples for well HF-I. Depending on log interpretation of wells HF-1, HF-316, HF-109, IIF-115, and IIF-272, the sedimentary facies were traced vertically through the use of various logs by Petrel 2013 software in addition to previous studies. Microfacies analysis showed the occurrence of six main Paleoenvironments within Mishrif succession, represented

This research concerns the fact of the school garden and how can we tackle this issue. The research starts with a question forwarded to those who are interested in the ministry of education matters; the question is that how is the extent of interest in the school garden project? And how it is activated in the Iraqi Educational Institution program? In addition, the analysis reveals the importance of the school garden since we, as teachers and students, suffer from seeing the view of the trashes, the wastes of school furniture, the stinking water and the weeds and how it is accumulated in the back yard of the school. To add fuel to the fire, the increase in number of the students; year after year. This increase leads to adding more classes

         The objective of this research is to determine the relationship between the performance evaluation process and the training programs for the employees, to identify the extent of the organization's commitment to perform the performance evaluation process for its employees and to use the results of this process in determining the appropriate training programs. Performance evaluation, functional analysis, evaluation method used, dependent variable (training programs) and its dimensions, type of programs, program objectives, program curriculum, And the application of the field research methodology and the questionnaire, which included 146 individuals to know their views and analyz

The aim of the research is to know the characteristics of both variables in order to be able the to construct the integrated framework of its paragraphs through the available information on both inspirational leadership and organizational health. as fundamental variables of research,  as well as the extent of the influence of the inspirational variable as an independent variable in the  organizational health variable as a variable in its three  physical, mental and social dimensions. The research is important to stimulate the behavior side of the staff. Which is one of the top concerns of senior management in the ministry, because of its great importance in increasing the effectiveness of the  performance of e

The Reasons behind the decadence of the studies concerning the evening school in Salah al Deen A field study

The gravity field of southern Iraq shows steep gradient of regional trend. The gravity contours over the anticline structures in this area do not show the closure characteristic of these structures. The effect of lateral density variation for Hormuz Salt complicates the case in the area. Higher derivatives are one of the means that have been used to remove the effect of such regional gravity variations, which can easily mask significant structures. Biharmonic Operator is used to delineate these distort structures, follow their extent and at the same time distinguish new features. The Biharmonic operator manipulation has ability to suppress the effect of regional and enhance the local anomalies. The problem with higher derivatives operati