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.
The industrial development and raise the level of income that has emerged clearly in the middle of the last century in many rich and medium rich countries has great influence on the risen of the health care level. Which led to a significant increase in the reconstruction of people over 65 years and this in turn has produced markets for products and services through modifications to the existing products to meet their physical needs. The importance of research also has the universal design of a comprehensive actually so that it covers as much as possible from human physical & cultural activities. The importance of research locally is to concentrate on this subject who has not been taken into consideration so far to accommodate the eld
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In his masterpiece ’The Prophet’, Kahlil Gibran presents his unwavering faith and passionate belief in the healing power of universal love that brings humans to sublime ideas and elevates their souls and behavior. The current study aims to find out the stylistic devices utilized to represent the concept of love based on the hypothesis that Gibran tends to use certain stylistic effects to convey his meaning. The study adopts Leech and Short’s (2007) framework of stylistic analysis to analyze the lexical items and figures of speech in selected extracts from the book. The findings reveal that Gibran prefers concrete nouns, dynamic verbs, and physical adjectives over abstract nouns, stative verbs, and psychological adjectives to s
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The current research aimed to investigate the psychometric characteristics of the Arabic version of the Nomophobia scale for the Omani youth. The scale was administered to a random sample of students from public and private universities and colleges in Oman. The research sample consisted of 2507 students, of whom 868 males and 1639 females. The validity of the measure was first checked by presenting the scale to a group of experts in this field. Then the exploratory and confirmatory factor analysis was carried out. The exploratory factor analysis revealed the existence of three main factors: the fear of connectivity loss, the fear of communication loss with others, and the fear of network outages. These factors accounted for 65.6% of the
... Show MoreThe marketing logistic chain, as an integrated system aimed to balance the achievement of its main opposite objectives which represented in the access to the best service presented to the customer with lowest possible logistic costs especially the transportation costs, where encourages the researcher to choose the second objective as a field of this study in order to reduce the transportation costs in the final link of marketing logistic chain which related to delivering of fuel oil to the customer that falls within organizational responsibilities of the company under consideration (Oil Marketing Company) and also known in a brief name by (SOMO) through two methods, the first is by functioning quantative techniques by using trans
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La disciplina sémantica siendo una rama de la lingüística y relacionada con los significados que residen detrás de los vocablos sería muy intereseante ser estudiada y investigada, sobre todo cuando tratamos de penetrarnos dentro de la evolución semántica y los motivos por los que se suceden estos cambios. Pues, es injusto dejar de dar una definición aclaratoria sobre esta disciplina y sus componentes.
El significado de los léxicos que se forma por un conjunto de semas o rasgos significativos mínimos. Sin embargo, no todos esos semas son igualmente intervenidos por los hablantes de una comunidad lingüística, sino que hay algunos de ellos que siempre están presentes, mientras que otros varían. Es decir, el significado
... Show MoreDarcy-Weisbach (D-W) is a typical resistance equation in pressured flow; however, some academics and engineers prefer Hazen-Williams (H-W) for assessing water distribution networks. The main difference is that the (D-W) friction factor changes with the Reynolds number, while the (H-W) coefficient is a constant value for a certain material. This study uses WaterGEMS CONNECT Edition update 1 to find an empirical relation between the (H-W) and (H-W) equations for two 400 mm and 500 mm pipe systems. The hydraulic model was done, and two scenarios were applied by changing the (H-W) coefficient to show the difference in results of head loss. The results showed a strong relationship between both equations with correlation coefficients of 0.999,
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Concentrations 25, 50 and 100 mg of nano-capsules linolenic acid and non-capsulated fatty acid for 1kg of Milk was used for yogurt manufacture. The results showed no significant differences in the ratio of titration acidity and pH values between all processed treatments at the beginning and during of period storage. The treatments was added to it coated omega-3 by nano method were the least exposed to the oxidation process from the non-capsules omega-3, And for shield of The poly lactic acid had a significant role in the protection of alpha-linolenic acid against lipolysis by the formation of a protective layer to protect the acid from the activity of lipases enzymes, and the addition of fatty acid linolenic to milk was determined the gr
... Show MoreThis study included isolation of some active materials from Curcuma longa such as tannins, saponins and volatile oils with percentage of 59%, 31%, and 9% respectively. Also the study included the determination of minerals in Curcuma longa such as " Na, Ca and K" using Flame photometer. The concentrations of these minerals were (14 ppm),(10 ppm) and )76 ppm) respectively. The anti-bacterial activity study was performed for the active materials isolated from Curcuma longa against two genus of pathogenic bacteria, Escherichia Coli and Staphylococcus aurous by using agar-well diffusion method. It appeared from this study that all of the extraction have inhibitory effect on bacteria was used. The inhibition zone diameter varies with
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In the article we consider features of official style, its functions and factors which influence the definition of the style. The topicality of the issue can be explained by rapid development of market economy which affects in its turn business correspondence. In this regard, there are a lot of cliché, terms and professionalisms appeared recently. Only correct usage of them can serve as a key to successful communication in Russian as well as other languages. This work highlights documents that are part of the diplomatic style such as declarations, credentials, notes, resolutions and other documents. The administrative style can include orders and instructions.
Аннотация.
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The article examines the definition of the verb in the form of the imperative mood (imperative) _ general information about the verb in Russian .
A verb in Russian is one of the parts of speech that unify all parts of speech, expressing the meaning of action, movement, process in grammatical forms of time, type, mood, face and voice. The imperative mood is a grammatical feature of the verb expressed through several forms of the verb that urges someone to do things. In other words, imperative mood or (imperative) : - one of the single meaning of the form . The form of the imperative expresses a supplicatio
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