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

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Objective(s): To determine the interventional program effectiveness on nurses' practices concerning diet instructions for orthopedic patients treated by internal fixation devices.

Methodology: A quantitative approach using prexperimental design is conducted to determine the effectiveness of an interventional program on nurses’ practices regarding orthopedic patients diet instruction and teaching after internal fixation implemented. The study has started from 1^st of April 2022 and ended on 15^th of December, 2022. The conduction of the study in Misan governorate  / Al-Zaharawy surgical hospital. A non-probability, purpo

Purpose: The aim of this study is to examine knowing the real role and impact of manufacturing flexibility on competitiveness through operations management practices, which is to determine the role and impact of manufacturing flexibility on competitiveness directly in the General Company for the Battery Industry. On the other hand, identifying the indirect role of flexible manufacturing systems in enhancing competitiveness.   Theoretical framework: The main purpose of the theoretical framework is to identify all the dimensions and variables included in the current study, and thus form a deep scientific view of the study and its variables.   Design/methodology/approach: field coexistence, personal interviews, and classification of

The Coronavirus Disease 2019 (COVID-19) pandemic has caused an unprecedented disruption in medical education and healthcare systems worldwide. The disease can cause life-threatening conditions and it presents challenges for medical education, as instructors must deliver lectures safely, while ensuring the integrity and continuity of the medical education process. It is therefore important to assess the usability of online learning methods, and to determine their feasibility and adequacy for medical students. We aimed to provide an overview of the situation experienced by medical students during the COVID-19 pandemic, and to determine the knowledge, attitudes, and practices of medical students regarding electronic medical education.

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       Although the subject of biofuels industry is linked directly to the energy sector, but has links and numerous indirect effects, in particular effects on the environment and agriculture, this study (opportunities and challenges of biofuels industry and impact on the development of the agricultural sector in developing countries) a modest step to identify the industry in detail and identify the types of products and raw materials entering, then define or limit the positive and negative impacts of this industry in General and for specific products In particular, detailed, and then flip all those effects on the agricultural sector in developing countries can benef

The research aims to build a training program to develop the willpower in the kindergarten children. In order to achieve the objective of the research, the two researchers have developed a Training Program according to the following steps:

- Determining the general objective of the Training Program.

- Determining the behavioral objectives of the Training Program.

- Determining the content of the Training Program.

- Implementing the content of the Training Program sessions.

- Evaluating the Training Program.

The training program consisted of (15) sessions, each session included a set of parts (title, general objective, methods, time and place to implement the sessions, behavioral goals, tool

The embryonic development of the Mosquito fish(Gambusia affinis) eye lens was investigated using light microscopy .The results indicated that the embryonic development of the lens does not correspond to that of the non spherical lenses of terrestrial vertebrates .This study showed that a very small cavity in the lens vesicle appears during development ,but it differs from that of the mammalian lens. The most important aspect in this study is that ,the posterior edge of the simple cuboidal epithelium which covers the anterior half of the surface of the lens is situated well beyond the equatorial region of the lens .As a result , the germinal and transitional zones became closer to the posterior pole rather than the anterior pole of the le

The primary aim of this study was to find out the effect of a training program on the development of physical abilities in football goalkeepers. The current study was conducted on goalkeepers of the Academy of Espanyol Sports Club in the premises of Haifa Sports Club Stadium. The study was completed by the researchers within the timeline of May 2021 to August 2021. A total of 7 goalkeepers falling within the age group of 15-17 years were recruited as the sample participants for the study. Out of 7 goalkeepers, 5 goalkeepers were included in the primary experiment and 2 of them were excluded. The training program applied had a positive effect on the development of physical abilities in the football goalkeepers of the sa