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.
Nowadays, people's expression on the Internet is no longer limited to text, especially with the rise of the short video boom, leading to the emergence of a large number of modal data such as text, pictures, audio, and video. Compared to single mode data ,the multi-modal data always contains massive information. The mining process of multi-modal information can help computers to better understand human emotional characteristics. However, because the multi-modal data show obvious dynamic time series features, it is necessary to solve the dynamic correlation problem within a single mode and between different modes in the same application scene during the fusion process. To solve this problem, in this paper, a feature extraction framework of
... Show More
(4)
(2)
The study aims to identify the students’ attitudes toward recent techniques’ use in teaching; using power point software and data show to facilitate teaching approaches as well as following the approach of lecture in giving subjects, do these techniques facilitate, increase, and tackle the difficulties of subjects, do these attitudes positive or negative?, and to what extent these techniques raise up students’ motivation.
Various semantic innovations and expansions have been tackled as factors and sources of neos. A variety of internal (linguistic) and external (extra-linguistic) motives and motifs leads to the appearance of new terms causing such changes in the political language. Some statesmen are productive in introducing new terms and creative in manipulating expressions and meanings.
New words are nonces that get metaphorical expansion for quadrilateral motivations resting on extra meaning innovation, new terms at the semantic expansions to be honed as neos. In tracing the phases of the semantic processes of neos and hulks, lexical and semantic changes might be of widening or narrowing of refe
... Show MoreThe aim of this paper is to determine the effect of nostalgia marketing on consumers’ purchase intention and demographic factors. Nostalgia marketing is one of the marketing ideas that some organizations use it to attract customers by evoking memories or heritage in their minds. This method would affect the emotions and feelings of people, which may raise their desire to buy. The questionnaire was used as a tool for data collection, and it was distributed to a random sample of 512 individuals. A sample is a group of individuals who have seen small sculptures displayed in shops inside Babylon Mall in Baghdad. The small sculptures show the life of Baghdadis in the fifties and sixties of the last century. Statistical software was used for
... Show More
(5)
An experiment in the semester, the second semester of the academic year (2022-2023), and the data used was not processed (the second test for two independent, inaccurate samples, the Bermon correlation coefficient, and the Spearman correlation coefficient), and the following results were reached: There is a statistically significant difference at the level of ( 0) average, 05) between the third grade who studied the plan for asking cluster questions, and between the average of those who studied the special feature according to the traditional method of selecting achievement, and enjoyed completing the specialization, choosing the experimental group, because the strategy of asking cluster questions is one of the externalities that... Lear
... Show MoreIn this research we have tackled the role of Talent management (as a private variable) within (the Talent attraction, the Talent management performance, Talent development and Talent retention) on strategic performance reinforcement ( accredited variable) within its dimensions ( financial perspective, costumer perspective, internal operations perspective and learning and development perspective). The research conducted on sample of some college teachers from two of Sumer's colleges. The research problem represented by the broad organization's competition as well as universities; which led these colleges to investigate it's skillful human staff to meet it's strategic performance.
To meet the aims of
... Show More
Recent developments in two main phases of cumulus cloud studies are discussed; first the relations between the clouds and their energy sources in the subcloud layer and second, the interaction between the clouds and their environment in the cloud layer. Under the first heading, the various originating impulses for cumulus formation are mentionitd. and how the character of this impulse affects the spacing, scale and temperature structure of the clouds. The possible origins of trade cumuli are considered.
Introduction: Sleep, an essential therapeutic part of human physiology, Sleep problems was widespread among students in medical colleges, and excessive stress and the pressure of holding grades can affect their sleep quality. The relationship between sleep, stress and cognition/learning is far more complex than perceived. Material and Method: Cross sectional study was conducted in Al-Kindy College of Medicine, during the period from (2022 to 2023) academic year. The electronic questionnaire was distributed among all students. Analysis of data was carried out using IBM SPSS version 24. Results: A total of (500) medical students' online surveys were analyzed from AL-Kindy College of Medicine, The highest number of participants was fro
... Show More
(1)
Soft red winter wheat (SRW) is characterized by high yield and relatively low protein content. In Kentucky, there is growing demand from local artisan bread bakers for regionally produced flour, requiring production of grain with increased protein content and/or strength. The objective of this two-year field experiment was to evaluate the effect of nitrogen (N) management on five cultivars of winter wheat on yield and bread baking quality traits of modern and landrace SRW cultivars (Triticum aestivum L.). All five cultivars were evaluated using two N application rates in conventional and organic production systems. All traits measured were significantly affected by the agricultural production system and N rate, although plant height
... Show More
(5)
(5)
In this investigation a high density polyethylene (HDPE) was used as a substitute to polyvinylchloride in the production of lead acid battery separators. This has been achieved by preparing mixtures of different percentages of the feed materials which include a high density polyethylene (HDPE) locally produced, filler materials such as silica and oils such as dioctylphthalate (DOP) or paraffin which were added to the mixture to improve the final properties of the separator. The materials were compounded by two roll-mills under the same conditions. The following parameters are involved: &nb
... Show More