The research aims to achieve a set of objectives, the most important of which is to educate the management of companies operating in the private sector about the advantages and risks of using creative accounting practices, as on the one hand they serve the interests of the company and improve its image, and on the other hand it exposes it to the risks of non-compliance with tax laws and legislation or the risks of default and bankruptcy as a result of exploiting gaps and flexibility in the application Accounting standards, and in line with the objectives and through the research problem that was formulated in the form of a question (Are their creative accounting practices that are reflected in the honesty and fairness of financial statements lead to an increase in tax evasion) the researcher seeks to test the main research hypothesis and the sub-hypotheses, and to achieve a designed questionnaire that was distributed According to the research sample, statistical methods were used to clarify and analyze the results of the questionnaire, and the researcher reached a set of conclusions, the most important of which are: Most of the responses of the research sample individuals were in favor with a high percentage that creative accounting practices have a significant impact on the fairness and validity of the financial statements and lead to an increase in tax evasion Finally, the researcher recommends a number of recommendations, the most important of which is working to provide the requirements and requirements he needs Here corporate accountants so that their accounting creativity is within the limits of accounting laws and standards and in a manner that does not affect the fairness and validity of the financial statements and tax evasion.
This century is witnessing changes in various fields,which have become a challenge to the enterprises in the contemporary business environment, the most important of which is the importance of measurement and disclosure of the role of knowledge capital in the transition to the knowledge economy, which is no longer the land and labor and physical capital resources the basic. Knowledge-based capital has emerged that provides the enterprise with an area of excellence and enhances its position to achieve competitive advantage. The research tackled the concept, objectives, components and importance of knowledge capital, which is fundamental in knowledge management, creating value added and enhancing competitiveness, as well as an
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A series of heterogeneous basic catalysts of CaO, MgO and CaMgO2 at different calcination temperature were synthesized via solution combustion method. Different characterization techniques have been carried out to investigate the structure of the produced catalysts i.e. X-ray diffraction (XRD), particle size analyzer, morphology by atomic force microscope (AFM) and reflection using UV-VIS diffuse reflectance spectra. The particles size analyzer revealed that the mixed oxide catalysts calcined at different calcination temperature possess smaller nano size particles compared to pure CaO. Moreover, the energy band gap was calculated based on the results of diffuse reflectance spectra. The energy band gap was redu
... Show MoreThis study was undertaken to prepare Nano zinc oxide (ZnO) by precipitation and microemulsion methods. Scanning electron microscopy (SEM), X-ray diffraction (XRD), FTIR spectrometry, atomic force microscopy (AFM), and Brunauer Emmett Teller (BET) surface area were the techniques employed for the preparation. The particle size of prepared nano ZnO was 69.15nm and 88.49nm for precipitation and microemulsion methods, respectively, which corresponded to the BET surface area 20.028 and 16.369m2/g respectively. The activity of prepared nano ZnO as a photocatalyst was estimated by the removal of ampicillin (Amp) under visible light. This study, therefore, examined the effect of pH in the range of 5-11, initial concen
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The pioneers in the Iraqi theatre were of a great significance in the production of the theatre shows associated with social and political problems, which necessitated a kind of directing that contributed in installing the sociological pillar of the Iraqi theatre, where these shows were close to the traditional realistic shows some of which is soaked with simple symbolism. That could have given it some traits and characteristics which enabled these connotations to determine the type of the theatrical show and the forms of the direction advances according the adopted style by each theatre director, which forms a clear phenomenon in dealing with the ground of the Iraqi social reality and its reflection on the text and the show. The Iraqi t
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Background: Recently with improvement of dental implantology science, osseointegrated implants show a considerable durability, however; failures are not completely avoidable. Matrix metalloproteinase-2 (MMP-2) expression is disturbed in many pathological conditions such as peri-implantitis and periodontitis. This study was carried out to investigate the tissue expression of MMP-2 in the extracellular matrix of osseointegrated and diseased implants. Subjects and methods: Gingival biopsies were collected from six patients having osseointegrated or working implants and twenty with diseased or non osseointegrated implants and (6) controls having no implants. In situ hybridization technique was used to analyze the changes in immunoreactivity of
... Show MoreA field experiment was conducted at the field of the Dept. of Field Crop Sci. / College of Agriculture / University of Baghdad . The objective was to determine the values of relative constant of three – way and double crosses of maize . Ten inbreds were used and crossed during spring and fall seasons of 2009 to produce three - way and double crosses , and ten hybrids were taken from each group . The ten hybrids were grown and selfed during spring 2010 to produce 2 seed . Three way and double crosses were sown with their parents and 2 seed during fall 2010 in RCBD with four replicates . Leaf area , total dry matter , row/ear , grain/ear , grain weight and grain weight/plant of hybrids , parents and 2 plants were taken . Results showed that
... Show MoreResearchers need to understand the differences between parametric and nonparametric regression models and how they work with available information about the relationship between response and explanatory variables and the distribution of random errors. This paper proposes a new nonparametric regression function for the kernel and employs it with the Nadaraya-Watson kernel estimator method and the Gaussian kernel function. The proposed kernel function (AMS) is then compared to the Gaussian kernel and the traditional parametric method, the ordinary least squares method (OLS). The objective of this study is to examine the effectiveness of nonparametric regression and identify the best-performing model when employing the Nadaraya-Watson
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The aim of this paper is to describe an epidemic model when two SI-Type of diseases are transmitted vertically as well as horizontally through one population. The population contains two subclasses: susceptible and infectious, while the infectious are divided into three subgroups: Those infected by AIDS disease, HCV disease, and by both diseases. A nonlinear mathematical model for AIDS and HCV diseases is Suggested and analyzed. Both local and global stability for each feasible equilibrium point are determined theoretically by using the stability theory of differential equations, Routh-Hurwitz and Gershgorin theorem. Moreover, the numerical simulation was carried out on the model parameters in order to determine their impact on the disease
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The study was aimed to determine the coordinates of the points were measured by different ways and different instruments, the most precise way using the differential global positioning system (DGPS) that will be the reference measurements in comparison, less precise way using navigator GPS. Google earth (pro.), and the other applications of GPS mobile ( Samsung and I-phone). In this research (8 points) were chosen that are occasional in location. The comparison of the different observations can give us an idea of the extent to which the accuracy of the observations differs from the different devices used in the observing, as well as through the knowledge of the best device and the best way to measure coordinates accurately t
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