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.
Most of World nations are striving to provide the necessary needs to protect their economic properties assets against natural or abnormal disasters that may be inflicted on such property and the means that used by such countries to reduce the damages is insurance, whereas insurance as a system that collects and distributes different risks into the group thus to achieve a social symbiosis between individuals. The system works to transfer the risks from the individual to the group and then distributes the losses to all members of the group.
According to the importance of the insurance sector and the need to develop it as well as working on improving its performance, this search aims to identify the ac
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Objective: To assess mothers' knowledge and practices concerning cholera and their relationship with some
sociodemographic characteristics of those mothers.
Methodology: A sample of (100) mother was selected through a convenience sample for the period of July First
through August 31 2007 '؛
. Data were collected through interview of mothers were visiting PHC centers by using
of constructed questionnaire developed by the researcher that contains (31) item. Reliability and Validity of the
tool were determined through pilot study. A descriptive and inferential statistical approaches were used for data
analysis.
Results: The study indicated that mothers’ knowledge and practices concerning cholera were unacceptable
Abstract: Background: Drug toxicity and chemotherapeutic side effects negatively impact the quality of life of breast cancer patients. Objectives: to evaluate the efficacy of pharmaceutical Interventions (PI) on quality of life (QOL)Among chemotherapy intake breast cancer women. Method: A pre-post interventional study was carried out at the chemotherapy ward of Alhabobi Hospital in Alnasiriyah City. Eligible patients received comprehensive pharmaceutical care and a self-compiled Breast Cancer Patients Medication Knowledge Guide pamphlet. Each patient received two sessions, the first at baseline and the second after 7, 14, or 21 days depending on the next taking dose of chemotherapy. Each session lasted for approximately 15-30 minutes. Par
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Abstract Background: The emptied sheep’s ovarian follicles recently used as a container for spermatozoa during cryopreservation, it was found a proper carrier to cryopreserving spermatozoa in vapor-dependent cryopreservation. The aim of this study was to evaluate the effect of two periods of exposure to liquid nitrogen (LN2)vapor on the parameter of spermatozoa during cryopreservation in this technique. Method: The study was conducted on 30 semen samples from patients with oligozoospermia diagnosed by semen analysis according to the standard criteria of World Health Orgnization (WHO) 2010. Sheep’s ovarian follicles obtained from local slaughterhouse and prepared by slicing the ovaries and evacuating the follicular fluid and oocyt
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The study aimed to know the effect of the use alcoholic ethanol extraction of Boswellia Carterii In prolonging the period of preservation cooled ground meat in 4C for 6 days, it has been mixing ground meat with 150,300,450 mg/ml of alcoholic extract Consecutive, Where (0 was the control sample), All samples were stored separately for 0 , 3 , 6 days in Refrigerator temperature 4 C, Conducted by some microbial tests, Results have shown that mixing the ground meat with Boswellia Carterii extraction Led to prolong the storage of meat for 6 days at 4 C .and the Best result came when adding alcoholic ethanol extract of Boswellia Carterii by 450mg/ml Which Equal 0.9 g ,that reducing microbial load more higher than 150&300 mg/ml. All of thes
... Show MoreThe present work studies the mechanical properties of SiO2 μPs, and NPs in St/PVA blends. The samples were prepared by casting method as PVA, St/PVA blends at different concentrations (30, 40, 50, and 60 %). DSC and TGA tests were carried out to the samples evolved. The result showed a single glass transition temperature (Tg) for all St /PVA blends that was attributed to the good miscibility of the blends involved. It was found that (Tg) decrease with starch ratio increase. It was seen that (PVA) of (Tg=105 oC); The glass transition temperature which was decrease with starch ratio that was attributed to glass transition relaxation process due to micro-Brownian motion of the main chain back bond. The endothermic peak at 200 oC was attrib
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(2)
Thi s study included the effect of chronic exposure of di fferent concentrations of Nan on the biology of fresh water zroDplonk ton species Moina 41.112' ( Cladcxe'ra The concentrations used for chronic exposure were 03, 0.75. 1 960 to investigate iI effects on the life cycle and la lables of this species after exposure period and the range of this exposure effects on the rate of expectation for further life, also the effect of salinity on reproduotive parameters was studied which included average of total number of eggs and young produced, volume clutch's (6.95. indiclutch for control group , 14.516 indi clutch for 0.596a ,3_65 ind./ clutch for (175 5(.. and 03 Ind} cruel] for 1960) and number of Clutch's (5.5 clutch/ female for control gr
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(83)
(87)
This study is concerned with organizational learning and its impact on total quality management in the education sector. Organizational learning is a process that provides the educational sector with the ability to adapt and respond rapidly to developments and changes in a better way according to its main dimensions (Mental Models, Personal Mastery, Team Learning, Shared Vision, System Thinking) by adopting the philosophy of Total Quality Management (TQM) in accordance with its basic dimensions (leadership, customer satisfaction, participation of workers, continuous improvement, training and education). The main purpose of this study is to know (the impact of the Senge model of organizational learni
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