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

In the age of information and communication revolution, education as one of life
aspects has influenced with that revolution by integrating technology in education, which
have become as an important learning tools of the whole educational process . Technology,
when used appropriately, can help make science classroom a site of active learning and
critical thinking, furthering student inquiry and connections with different materials. It is
necessary to develop human rights education programs and materials for discretionary and
extracurricular activities as it provide them with the skills and tools so that they are
empowered to take action to realize their rights. Human rights education is a critical means of
instill

The condition of Islam and Muslims and what their political, social, cultural and educational status, and even religious and faith status, has led to whoever feels his belonging to this great religion and that middle nation, to try as much as he can to fix what has been corrupted as much as he can, and perhaps in diagnosing illness and illness as It was said half the way to treatment, and from this standpoint I liked to occupy thought, work consideration and harness part of the youth’s life in order to reach what contributes to reforming the situation and the safety of generations, and this is only in seeking knowledge and learning it by following the guidance of the Messenger (r) and his companions ( y) Therefore, the subject of my re

The popular art movement emerged in the mid-fifties in Britain in parallel with its appearance in America.. It was linked to contemporary social reality and what distinguishes this art is the most sophisticated and less aesthetic means and the most blatant in the field of media, ie back to the image used in the media, journalism, magazines, television and photo Which reflect the reality of the neutral artist. This research included the methodological framework represented by the research problem that emerged from pop art as a new experimental vision that emerged in the twentieth century and the importance of the research and its objectives and limits and the definition of terms. The theoretical framework dealt with evolution Technology,

Al- belenoby , Andalusian obscure poet .I choose to study poetic rhythm in this poetic and the appropriateness of with what  rhythm touring in his self to give beautiful meaning raise to receiver to put the hands of continental placements creativity in poetry .I divided my research into ideas are presented in a sequential manner , I started researching with poetic rhyme than rhyme they represent the form of the poem, they represent the external form of the poem and their music that farm the general concept then the rhetorical styles that represent the internal form of the poem and it music that the listener works and enjoying it part by part all this led to the put the hands of the receiver placement creativity in Belenoby Poet.&nbs

This study included estimation of glutathione (GSH) and Malondialdehyde (MDA) levels in the serum of diabetic patients type II who are treated with a polyherbs mixture (Nigella sativa, Trigonella foenum-graeum, Cyperus rotundus and Teucrium polium) for three months of treatments. Seventy samples of diabetic patients Type II male and females with age about (35-60) years were taken including 44 samples for group one (24 male, 20 female) who used herbs accompanied with chemical treatment (drugs) and 26 samples for the second group (13male and 13 female) who used herbs only. These groups were compared with 60 samples obtained from healthy persons (29 male, 31 female) at the same age of patients as a control group. Effect of age and treatment fo

Researchers classified deconstruction as a strategy concerned with reading the philosophical, literary, artistic and critical texts according to (construction and deconstruction) binarism, which is an applied procedural space that calls for researching the layers of meaning and its non-closure. It establishes reversals in the text level.  The center changes into a margin and vice versa.  Thus the two researchers sought to study the deconstruction strategy and its work in the theatre field, that deconstruction is considered one of the most important modern currents  that actively inters in reading the theatre show.  The research studies the procedure of the construction and deconstruction of the Iraqi theatre actor reg

That interdependence in Islam is cooperation, love and fraternity and give and take
and let him look rich to the poor, every Muslim is himself liable hungry and poor no matter
how many races and colors. That interdependence is cruel, spending for God and is the
greatest supporter of charities that deal with housing, food and medicine for the unemployed
and needy, and social solidarity the consolidation of the values of brotherhood and love,
where is the greatest support of corrupt and concerted community and causes prosperity in
societies and has a significant impact on the unity of Muslims and their club and their
collection. The Islamic regime tops major systems in entrusting the achievement claimed the
lives of

The research includes a description of the controversial issues mentioned by Ibn Al-Anbari in his book between the Egyptians, Basra and Kufa. The reason for choosing the book is because it

This research aims to numerous risks to the portfolio of the insurance company that arise from practicing the activity in general, and the risks arising from insurance contracts in particular, and what is the role of the company in the disclosure to help users (such as owners) to understand and concentration of risks in the financial reporting and identifying movable risks size to reinsurers that may affect the solvency of the portfolio and makes them at a given moment required to fulfill the obligations towards policyholders outweigh the financial capacity, which leads to stumble or bankruptcy.

So I sought this research is to identify the extent of the obligation to disclose the accounting for this risk and the extent of their i