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

In data transmission a change in single bit in the received data may lead to miss understanding or a disaster. Each bit in the sent information has high priority especially with information such as the address of the receiver. The importance of error detection with each single change is a key issue in data transmission field.
The ordinary single parity detection method can detect odd number of errors efficiently, but fails with even number of errors. Other detection methods such as two-dimensional and checksum showed better results and failed to cope with the increasing number of errors.
Two novel methods were suggested to detect the binary bit change errors when transmitting data in a noisy media.Those methods were: 2D-Checksum me

Summary of the research : Our research tagged (Arabic language in the media between warning and development) attempts to follow the most prominent phenomena that accompanied the evolution of the use of Arabic language in the media with the development of these means and spread technically globally, and how divided researchers and linguists and intellectuals Arabs into two teams, each demanding what contradicts the other, in the matter The use of the Arabic language in the media, and the arguments of each team in the need to deal with the media as one of the pillars of the nation culturally, historically and civilized, in order to enhance its position and maintain unity, continued the research highlighted the positions of hard-lin

Iraq has the second largest proven oil reserves in the world. According to oil experts, it is expected that the Iraq's reserves to rise to 200+ billion barrels of high-grade crude.

Oil is a strategic commodity for producing and exporting countries in general, and Iraq in particular, as demonstrated by the international experience that oil is an important means to achieve economic growth, an important tool in the overall economic, social and political development. It is also an important source of hard currency for any national economy and a means to connect the local economy and the global economy. In this paper we focus our attention on selecting the best regression model that explain the effect of human capita

To determine the relationship between hepatitis C virus infection and Diabetic mellitus type 2 , twenty patient's with diabetic mellitus type 2 aged (30-61) years old have been investigated from 01/11/2014 to 01/02/2015 and compared with fifteen parentally healthy individuals. All the studies groups were carried out to measure anti-HCV Abs by enzyme linked immunosorbent assay (ELISA), There was significant elevation (P≤0.05) in the HCV Abs compared with control groups .The percentage of HCV Abs was 15% and there was highly significant (P≤0.01) differences between studied group, while there was non-significant differences (P≥0.05) between patients groups according to age and gender compared with control groups. These results indicated

Background: Excision repair cross-complementing group 2 gene (ERCC2) polymorphisms have been linked as being a risk factor for colorectal cancer (CRC) emergence. However, data from several studies are contradictory. To validate genetic biomarkers of the CRC; the impact of the following ERCC2 polymorphism (rs1799793 and rs238406) was examined on CRC susceptibility among sample of Iraqi population. Methods: A total of 126 subjects were enrolled in this case control study; 78 CRC patients and 48 apparently healthy individuals who are age, gender, smoking status and BMI matched. Polymerase chain reaction (PCR) was used for genotyping, followed by sequencing then the association between genetic polymorphisms and CRC risk was investigate

study aimed to recognize The relationship between Intrinsic Motivation Academy and Time Management among University students and measure Intrinsic Motivation Academy And Time Management for sample and Balancing Degrees of Basic Research on the two scales According to the Variable genders and Specialization, The sample consisted (350) students by (230) female (120) male , and the sample  responded scales of Intrinsic Motivation Academy for (Alwan & Attaat2009) and Time Management (Building tool), The Results of this study show that: There are statistically significant differences according to gender variable in Intrinsic Motivation Academy and Time Management in favor of the male, and there are statistica

Address the intellectual controversy nature of the gap of knowledge and the strategic performance gap. The researcher start off from this intellectual controversy to seek to test the nature of the relationship and impact between them across a sample of (61) academics in the colleges of business and economics at the universities in Baghdad ,as the more specialized in the fields of knowledge and the strategic performance, The researcher is attain to the existence of relationship and impact of knowledge gap in strategic performance gap, the research included four axes first went to the methodology and second to theoretical frame and the third to view and analyze the results and test hypotheses while the fourth was devoted to the con

One of the main significant purposes of learning the English language is the need to have an effective communication allowing for exchange and transmitting information. As a basic form of human communication that allows people to connect, communicate, and share experiences with one another is writing skill. Through practicing trainable abilities like speaking, and writing, adaptation skills are required to overcome issues that develop in unfamiliar environments. Learners must be cognitively flexible to reconstruct and adjust to these situations' demands. This study aims at looking into the level of cognitive flexibility and writing abilities of Iraqi EFL university students. It also seeks to determine how these two variables are related. It