Tax fraud is following different methods of tax evasion (bypassing the laws, instructions and regulations related to tax) by not showing the real taxable income by using laws, instructions and regulations improperly, and because of the weak basic role of forensic accounting in detecting and reducing tax fraud, the problem has become more influential on the state general tax income. The main objective of the research is to identify forensic accounting and the extent to how it can be applied in the General Tax Authority to assist forensic authorities in issuing judgments in fraud cases. To achieve the objectives of the research, the descriptive analytical approach was used to reach the topic of the research, and a questionnaire (consist of 24 items) was evaluated as a tool for data collection. In order to test the research hypotheses, a set of statistical measurements were used to analyze the data and reach the results using the SPSS statistical application.
In this paper, the concept of a hyper structure KU-algebra is introduced and some related properties are investigated. Also, some types of hyper KU-algebras are studied and the relationship between them is stated. Then a hyper KU-ideal of a hyper structure KU-algebra is studied and a few properties are obtained. Furthermore, the notion of a homomorphism is discussed.
Lexicography, the art and craft of dictionary-making, is as old as writing. Since its very early stages several thousands of years ago, it has helped to serve basically the every-day needs of written communication among individuals in communities speaking different languages or different varieties of the same language. Two general approaches are distinguished in the craft of dictionary-making: the semasiological and the onomasiological. The former is represented by usually-alphabetical dictionaries as such, i.e. their being inventories of the lexicon, while the latter is manifested in thesauruses. English and Arabic have made use of both approaches in the preparation of their dictionaries, each having a distinct aim ahead. Wit
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عند إطلالتنا على هذا البلد العربي لابد من التقصي ولو بعجاله عن اقتصاده وهو الاهم باعتبار ان الاقتصاد هو شريان الحياة لأي أمة فلا غنى ولا تهاون في نفس الوقت عن هذا الجانب المهم الذي يرتبط مدى تطوره بتطور البلد وهذا الاخير مرتبط بما متوفر لديه من موارد بشريه ومادية وان تفاوتت النسبة بينها فلا ضير في ذلك فالاهم هو وجود الموجه والمخطط بالاتجاه الصحيح نحو الاستغلال الامثل لهذه الموارد
(وان قلّتْ) وبالتالي
Target costing is one of the modern techniques in strategic Management accounting, Is has shown active adoption to changes in current business environments, In addition, is has seen a growth in strategic approach, The goal of using target costing is to build and strengthen competition abilities of economic units through introducing appropriate ways to decrease cost values while maintaining and improving quality of product, So this study is aim to show how can economic units use target costing to achieve competitive advantages .
Owing to their remarkable characteristics, refractory molybdenum nitride (MoNx)-based compounds have been deployed in a wide range of strategic industrial applications. This review reports the electronic and structural properties that render MoNx materials as potent catalytic surfaces for numerous chemical reactions and surveys the syntheses, procedures, and catalytic applications in pertinent industries such as the petroleum industry. In particular, hydrogenation, hydrodesulfurization, and hydrodeoxygenation are essential processes in the refinement of oil segments and their conversions into commodity fuels and platform chemicals. N-vacant sites over a catalyst’s surface are a significant driver of diverse chemical phenomena. Studies on
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The study aims at evaluating the penalty of semi- intentional killing felony in the Egyptian and Algerian criminal law following the Islamic Law (Shari'a). The study used the descriptive, evalutive and analytical methodology to reach the topic in question. To meet the theoretical significance of the study, much data has been collected to give a comprehensive picture about the topic under examination. As for the practical significance of the study, it helps the juridical power to reconsider and phrase the legal materials of the semi-intentional killing penalty based on the Islamic law. The study has come to the conclusions that the Islamic Law (Shari'a) imposes a compensation (blood-money) to be g
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Abstract
The aim of the current research is to prepare an integrated learning program based on mathematics standards for the next generation of the NYS and to investigate its impact on the development of the teaching performance of middle school mathematics teachers and the future thinking skills of their students. To achieve the objectives of the research, the researcher prepared a list of mathematics standards for the next generation, which were derived from a list of standards. He also prepared a list of the teaching competencies required for middle school mathematics teachers in light of the list of standards, as well as clarified the foundations of the training program and its objectives and the mathematical
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There is a theoretical controversy in the books of Usul al-Fiqh, in the past and the present, about whether the ruling should be attached to its reason (al-Hikmah), or its apparent and stable cause (al-Illah). Looking at the practical cases of the jurists, we found them sometimes attaching rulings to its reason, and sometimes to its cause, so there is a need to know the factors that affect their choices. By extrapolation, the researcher reached at nine factors that affect referring the ruling to its cause or to its reason in jurisprudential cases.
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