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.
Scientists were interested in the statement of the concept of companions and the definition of the companion in terms of his status or his novel or inherent to the Prophet of Allah (peace be upon him) and was for those who did not walk in the translations and the abundant share in this work, and among these scientists Hafiz Shams al-Din al-Dhahabi, which was translated to the companions His books, indicating their status and effort, and who had a novel of them - what we will see in the folds of the research, God willing -
This research has tackled a scientific figure belongs to Koofi grammatical school. He is Abdullah Al-Tuaal who has occupied the fourth layer among the Koofi grammarians. There was a confusion between him and another Koofi grammarian from the same layer (Mohammed Bin Qaadim) in some old references. This research has clarified this confusion to affirm that they are two different grammarians.This research also tackles the scientific status of Al-Tuaal and the grammatical views that have been ascribed to him in addition to the analysis and discussion of these views. All this in the light of what has been mentioned in grammar books about the issues in which these views were stated.
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Back ground: The innervations of the pineal
gland from the superior cervical ganglion have
shown some form of a chromatolysis reaction.
Objective:
1-Tracing the innervations of the pineal gland by
removing the target tissue (the pineal gland in
this study) i.e. (pinealoctomy) and removal of the
superior cervical ganglion i.e. (ganglionectomy).
2- The localization and total number of the
neurons which project into the rat pineal gland
3-The effect of pinealoctomy on the SCG after a
different time interval.
Methods: Twenty five albino rats were used in
this study, Pinealoctomy was done, then after a
different time interval ganglionectomy was done,
in order to study the Chromatolysis in their cel
This research examines aspects of Imam Al-Qurtubi's efforts in matters related to the topics of faith that he dealt with in his interpretation (the provisions of the provisions of the Qur’an); and it has been shown that Imam Al-Qurtubi in most of the doctrinal issues dealt with in his interpretation approximates the doctrine of the Sunnis of Ash'aris, Maturids and people of impact. He had responses to some of the teams, such as stereoscopic, karami, and Mu'tazilite, reinforcing the responses with transfer and mental evidence.
It was found that Imam Al-Qurtubi says that there is an increase in faith and a decrease in it, that the increase is through actions (so obedience increases and decreases in sin) and that the
من أجل فهم دور سلطنة عُمان في المفاوضات الإقليمية والوساطة وحل النزاعات يجب تقدير سياستها الخارجية، والتي سيتم تقييمها من أجل فهم كيفية نشأتها وتشكلها وأثر ذلك على مواقفها السياسية طوال سنوات حكم السلطان الراحل قابوس بن سعيد. وتقع عُمان في منطقة مضطربة، وقد طُلب منها في عدة مناسبات أن تعمل كمفاوض أو وسيط في الصراعات الإقليمية. سيبحث هذا البحث في كيفية قيام السلطنة بالوساطة الدولية، خاصة في الصراع الأمريكي
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The covid-19 global pandemic has influenced the day-to-day lives of people across the world. One consequence of this has been significant distortion to the subjective speed at which people feel like time is passing. To date, temporal distortions during covid-19 have mainly been studied in Europe. The current study therefore sought to explore experiences of the passage of time in Iraq. An online questionnaire was used to explore the passage of time during the day, week and the 11 months since the first period of covid-19 restrictions were imposed in Iraq. The questionnaire also measured affective and demographic factors, and task-load. The results showed that distortions to the passage of time were widespread in Iraq. Participants co
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This study aimed to clarify the provisions of taking the mother for breastfeeding in Islamic jurisprudence, a comparative study between doctrines of jurisprudence. The ruling on forcing the mother to breastfeed, and the ruling on taking the mother for breastfeeding while she is in the infallibility of her husband, as well as in several reactionary divorces, and the ruling on breastfeeding in several divorced divorces. On breastfeeding in infallibility Face, as well as a several divorce reactionary, and worth the fare which is in several final divorces, and after the end of the marital relationship, has been proposed a number of recommendations, including it, is recommended to teach the provisions of the mother taking the taxi on breastfe
... Show MoreThe mechanical function of the heart is governed by the contractile properties of the cells, the mechanical stiffness of the muscle and connective tissue, and pressure and volume loading conditions on the organ. Although ventricular pressures and volumes are available for assessing the global pumping performance of the heart, the distribution of stress and strain that characterize regional ventricular function and change in cell biology must be known. The mechanics of the equatorial region of the left, ventricle was modeled by a thick-walled cylinder. The tangential (circumferential) stress, radial stress and longitudinal stress in the wall of the heart have been calculated. There are also significant torsional shear in the wall during b
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