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, which have become a reality that most firms seek for management and competitive purposes, accounting skills of accountants must be developed, and to take advantage of the full potential of business intelligence, to deal with the large amount of available data and Big Data applications.
The aim of the research is to clarify the role of service quality through its dimensions represented by (tangibility, reliability, safety, response, empathy) in tax compliance with taxpayers, i.e. performance of the duties and obligations of the taxpayer through its dimensions (registration, accounting, payment of the amount of tax), and to know For this role, a sample was taken from the taxpayers of the branches of the General Authority for Taxes spread in the governorate of Baghdad and its affiliated districts, which amount to (15) tax branches, as (215) questionnaires were distributed to know the impressions and reactions of the taxpayers regarding the level of service quality through the aforementioned dimensions. Using the statistic
... Show MoreThis paper discusses estimating the two scale parameters of Exponential-Rayleigh distribution for singly type one censored data which is one of the most important Rights censored data, using the maximum likelihood estimation method (MLEM) which is one of the most popular and widely used classic methods, based on an iterative procedure such as the Newton-Raphson to find estimated values for these two scale parameters by using real data for COVID-19 was taken from the Iraqi Ministry of Health and Environment, AL-Karkh General Hospital. The duration of the study was in the interval 4/5/2020 until 31/8/2020 equivalent to 120 days, where the number of patients who entered the (study) hospital with sample size is (n=785). The number o
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This research aims to reform the Iraqi public budget through going into the challenges the budget faces in applying item-line budget in its preparation, implementation and control; which encourage extravagance and waste instead of rationalizing expenditures. This is shown in the data analysis of Federal public budget laws in Iraq for the years from 2005 till 2013; there was a continuous increase in the aggregate public expenditures in the public budget for the years previously mentioned, as the public expenditures growth has reached into the percent 284.71% in 2013. In addition the public budget for these years (2005-2013) is being prepared with planned deficit without confirming that
... Show MoreArabic language the timeless language of the Qur'an ((I made it read Arabic you may understand)) (Al-Zukhruf No 3). It is a way to express his thoughts and feelings and capable of giving constant absorbed the needs of the times and meet the General requirements and interactive needs of life to achieve social and intellectual aspects.
The aim of current research to identify what teaching the contemporary trends in teaching, what the nature of knowledge and teaching methods, how do you rate the modern Arabic language teaching methods, the criteria for evaluating the effectiveness of teaching where the researcher has reached some recommendations: 1. establish the basics of environmental ed
... Show Moreدور اللوبي الصهيوني في صنع السياسة الأمريكية
Big data analysis is essential for modern applications in areas such as healthcare, assistive technology, intelligent transportation, environment and climate monitoring. Traditional algorithms in data mining and machine learning do not scale well with data size. Mining and learning from big data need time and memory efficient techniques, albeit the cost of possible loss in accuracy. We have developed a data aggregation structure to summarize data with large number of instances and data generated from multiple data sources. Data are aggregated at multiple resolutions and resolution provides a trade-off between efficiency and accuracy. The structure is built once, updated incrementally, and serves as a common data input for multiple mining an
... Show MoreSurvival analysis is one of the types of data analysis that describes the time period until the occurrence of an event of interest such as death or other events of importance in determining what will happen to the phenomenon studied. There may be more than one endpoint for the event, in which case it is called Competing risks. The purpose of this research is to apply the dynamic approach in the analysis of discrete survival time in order to estimate the effect of covariates over time, as well as modeling the nonlinear relationship between the covariates and the discrete hazard function through the use of the multinomial logistic model and the multivariate Cox model. For the purpose of conducting the estimation process for both the discrete
... Show MoreThere is an assumption implicit but fundamental theory behind the decline by the time series used in the estimate, namely that the time series has a sleep feature Stationary or the language of Engle Gernger chains are integrated level zero, which indicated by I (0). It is well known, for example, tables of t-statistic is designed primarily to deal with the results of the regression that uses static strings. This assumption has been previously treated as an axiom the mid-seventies, where researchers are conducting studies of applied without taking into account the properties of time series used prior to the assessment, was to accept the results of these tests Bmanueh and delivery capabilities based on the applicability of the theo
... Show MoreThis paper deals to how to estimate points non measured spatial data when the number of its terms (sample spatial) a few, that are not preferred for the estimation process, because we also know that whenever if the data is large, the estimation results of the points non measured to be better and thus the variance estimate less, so the idea of this paper is how to take advantage of the data other secondary (auxiliary), which have a strong correlation with the primary data (basic) to be estimated single points of non-measured, as well as measuring the variance estimate, has been the use of technique Co-kriging in this field to build predictions spatial estimation process, and then we applied this idea to real data in th
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