This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

This study aimed to identify the employment of the social networking platform «Twitter» in the 2016 presidential campaign led by the Republican candidate, Donald Trump; and analyse his tweets through his personal account on «Twitter»  for the period from: 10/ 8/2016 to: 11/ 8/2016 which represents the last month of the election campaign.

The study belongs to the type of descriptive studies using the analytical method through an analysis index that includes sub-categories and other secondary categories. The research has adopted the ordinary unit of information material (tweet) as an analysis unit for this purpose.

The study aimed to identify the effect of Total Quality Management on enhancing competitiveness through the opinions of employees of the front- rows of customer service in local Palestinian banks, the researcher adopted an analytical descriptive method through developing a special questionnaire to accomplish the study’s objectives and answer its questions. The study involved all the Palestinian local banks, with their scattered branches in West Bank. The study sample consisted of 3470 executive employees for banking services out of 4753 employees, in the rate of 73%, and the study sample reached (485) employees who were randomly selected working in the front -rows to provide services in the local Palestinian banks during the ye

This piece of research work aims to study one of the most difficult reaction and determination due to continuous and rapid variation of reaction products and the reactants. As molybdenum (VI) aid in the decomposition of hydrogen peroxide in alkaline medium of ammomia, thus means a continuous liberation of oxygen which cuases and in a continuous manner a distraction in the measurement process. On this basis pyrogallol was used to absorbe all liberated oxygen and the result is an a clean undisturbed signals. Molybdenum (VI) was determined in the range of 4-100 ?g.ml-1 with percentage linearity of 99.8% or (4-300 ?g.ml-1 with 94.4%) while L.O.D. was 3.5 ?g.ml-1. Interferring ions (cations and anions) were studied and their main effect was red

It is no secret to anyone that studying and investigating books of jurisprudence, despite their suffering, is a pleasure that cannot be compared to pleasure, and it has benefits and importance that cannot be limited and summed up, and it has great fruits that researchers and students of knowledge reap, as well as enriching libraries with jurisprudential material, after dusting them and taking them out to the light of libraries to be seen. Researchers and scholars, generation after generation, so that this nation can benefit from this pioneering intellectual and scientific product that was written for us by our first ancestors of working scholars who enriched human civilization with this scientific material, which has become a beacon guid

The study aimed to prepare a nanocapsules formulation from the acetonic extract of Moringa oleifera leaves, using polymeric capsules, and test its toxicity against the third instar larvae of Culex pipiens mosquitoes. The leaf extract was prepared using acetone as a solvent, and the nano polymeric capsules were prepared using the synthetic polymer polyethylene glycol 4000. The results showed the successful preparation of nano polymeric capsules from the leaf extract, with an average particle size of 259.2 nm, and a nanocapsule diameter of 263.83 nm, as determined by DLS and SEM analysis, respectively. The toxicity results indicated that the nano polymeric capsules of the leaf extract exhibited higher mortality rates, reaching 97.6% a

Achieving the Book of Return to the End of the Book of Alimony from the Manuscript of the Forum of the Abhar of the Sheikh (Abraham Bin
Muhammad ibn Ibrahim al-Halabi (d. 956 AH), who was a member of the Hanafi sect, was a long man
Fiqh, interpretation, modernity, Arab sciences, and readings
Hanafi as well as that he was Abid Zahid and the reason for his claim to this book that asked him some
He asked him to take advantage of it
Al-Hanafiya said, mentioning the sources from which he was taken, and presented his opinion and evidence on the correct
He mentioned the issues of the Hanafi jurisprudence in his book according to the chapters of the jurisprudence
Reaction is done to what you have achieved previously in the h

The study aimed to evaluate the distance learning experience in light of the spread of the Corona pandemic - Covid19 - from the teachers' point of view in Islamic Science Institutes in the Sultanate of Oman, which was applied during the second semester of the 2019/2020 academic year. The study sample consisted of (77) teachers from The Islamic Science Institutes of The Sultan Qaboos Higher Center for Culture and Science. The researchers prepared a questionnaire to evaluate the reality of the experience. The study results  revealed, the followings: The Department of Educational Affairs and Training at The Sultan Qaboos Higher Center for Culture and Science was able to a moderate degree in the rapid transition to a distance learning s

This study aims to study some morphological and reproductional characteristics in eleven species of two genera belonging to the family of Asparagaceae, which are Bellevalia Lapeyrouse, 1808 and Ornithogalum Linnaeus, 1753 and the species are: Bellevalia chrisii Yildirim and Sahin, 2014; Bellevalia flexuosa Boissier, 1854; Bellevalia kurdistanica Feinbrun, 1940; Bellevalia longipes Post, 1895; Bellevalia macrobotrys Boissier, 1853; Bellevalia paradoxa Boissier, 1882; Bellevalia parva Wendelbo, 1973; Bellevalia saviczii Woronow, 1927; Ornithogalum brachystachys C. Koch, 1849; Ornithogalum neurostegium Boissier, 1882 and Ornithogalum pyrenaicum Linnaeus, 1753. These species were identified and compared with each other; the results showed th