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

APDBN Rashid, Review of International Geographical Education Online (RIGEO), 2021

Abstract:

                The aim of this research to try to determine the type of expected relationship between inflation as the explanatory variable and market performance as a dependent variable, for that used data issued and published by the Central Bank of Iraq and the Iraqi Stock Exchange for a sample consisting of (159) observations using the intentional or intentional sampling method for the period extending between the months (January 2010 to March 2023), in the light of each of the Consumer Price Index (CPI), the Iraqi Stock Exchange Index, the number of traded shares and the number of market capital shares to ex

This study addresses the issue of academic writing in English by comparing pragmatic argumentation in the writing of 40 graduate students studying at Iraqi universities (SSIU) with the writing of 40 graduate students studying at American universities (SSAU). In these 80 theses, six selected aspects of academic writing were analyzed: (a) paragraph structure, (b) length and construction of sentences, (c) organization of information in sentences, (d) vocabulary, (e) topic sentences, and (f) discourse markers. This study seeks to go beyond the traditional and often onedimensional analysis of pragmatics of argumentation in English academic writing to distinguish and describe different aspects of academic writing and their results when used by EF

Single Point Incremental Forming (SPIF) is a forming technique of sheet material based on layered manufacturing principles. The sheet part is locally deformed through horizontal slices. The moving locus of forming tool (called as toolpath) in these slices constructed to the finished part was performed by the CNC technology. The toolpath was created directly from CAD model of final product. The forming tool is a Ball-end forming tool, which was moved along the toolpath while the edges of sheet material were clamped rigidly on fixture.

This paper presented an investigation study of thinning distribution of a conical shapes carried out by incremental forming and the validation of finite element method to evaluate the limits of the p

Social media has become an essential educational tool nowadays. Most existing research on digital learning in EFL contexts has primarily focused on traditional classroom-based instruction and less attention has been paid to social media platforms. The present study aims to fill the gap by using social semiotics to analyze four Instagram posts: two from BBC Learning English (@bbclearningenglish) and the other two from Learn English with Emma (@englishwithemma). Instagram posts are classified as multimodal texts with participatory and representational elements. The study adopts Kress and van Leeuwen’s (2005) Social Semiotic Multimodal Framework to analyze four purposely selected posters by answering the following research questions

The researchers wanted to make a new azo imidazole as a follow-up to their previous work. The ligand 4-[(2-Amino-4-phenylazo)-methyl]-cyclohexane carboxylic acid as a derivative of trans-4-(aminomethyl) cyclohexane carboxylic acid diazonium salt, and synthesis a series of its chelate complexes with metalions, characterized these compounds using a variety technique, including elemental analysis, FTIR, LC-Mass, ¹H-NMRand UV-Vis spectral process as well TGA, conductivity and magnetic quantifications. Analytical data showed that the Co (II) complex out to 1:1 metal-ligand ratio with square planner and tetrahedral geometry, respectively while 1:2 metal-ligand ratio in the Cu(II), Cr(III), Mn(II), Zn(II), Ru(III)and Rh(III)complexes

The researchers wanted to make a new azo imidazole as a follow-up to their previous work. The ligand 4-[(2-Amino-4-phenylazo)-methyl]-cyclohexane carboxylic acid as a derivative of trans-4- (aminomethyl) cyclohexane carboxylic acid diazonium salt, and synthesis a series of its chelate complexes with metalions, characterized these compounds using a variety technique, including elemental analysis, FTIR, LC-Mass, 1H-NMRand UV-Vis spectral process as well TGA, conductivity and magnetic quantifications. Analytical data showed that the Co (II) complex out to 1:1 metal-ligand ratio with square planner and tetrahedral geometry, respectively while 1:2 metal-ligand ratio in the Cu(II), Cr(III), Mn(II), Zn(II), Ru(III)and Rh(III)complexes with octahed

The efficiency of Nd:YAG laser radiation in removing debris and smear layer from prepared root
canal walls was studied. Fifty-seven human extracted single rooted anterior teeth were divided into three
groups. A group that was not lased is considered as a control group. The remaining teeth were exposed to
different laser parameters regarding laser energy, repetition rate and exposure time. For the case of the set of
parameters of 7 mJ laser energy, the cleaning was maximum at 3 p.p.s. repetition rate for 3 seconds exposure
time for, the coronal, middle and apical thirds. Above and below this energy level, there was an overdose
(melting) or under dose (no effect). Nevertheless for 10mJ laser energy case, the cleaning effi