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The impact of creative accounting practices that are reflected on the sincerity and fairness of financial statements on tax evasion
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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.

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Publication Date
Sun Jul 07 2013
Journal Name
Journal Of Educational And Psychological Researches
العولمة الثقافية في القيم التربوية لطالبات قسم رياض الاطفال
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Seemed reflections of cultural globalization are clear on the values of communities those values that preserve each community privacy, so that became members of these communities lack the ability to distinguish clearly between what is right and what is wrong and adoption of ideas and values imported from abroad, regardless of whether positive or negative. The aim of the research was to: - 1 - Detection of cultural globalization in the educational values for students kindergarten section. 2 - To identify the most prominent educational values (social, scientific, aesthetic, moral and spiritual) globalized culture. The current Aqtsralbges on: - Department of kindergarten students to study in the morning College for Girls, Baghdad University

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Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
القبائل الآمورية ودورها التأريخي في بلاد الرافدين وبلاد الشام
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The research titles “Ammorrite tribes and their historical role in Mesopotamia and Levant” deals with tribe structure, nomination, political and cultural roles of these tribes in Mesopotamia and Levant, as it terminate Sumerian presence in Iraq and changed historical course and contributed in changing population landmarks and started new bright era, in addition to admitting new beliefs, gods and laws, beside ruling principles which became tribal, i.e., dynasties instead of Sumerian rulings based on religion belief.

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Publication Date
Thu Dec 13 2018
Journal Name
Arab Science Heritage Journal
صك صك الرزق في القرن الأول الهجري(البطاقة التموينية)
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 The government gave the muslims additional things to the sum of money ,it was al rizq which was given to the mujahidin .

   Those who distributed the ata where called al urafa ,they were from the best biography people

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Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
مسؤولية مراقب الحسابات في تقويم مخاطر المشروعات الصغيرة والمتوسطة
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There are many characters which belong to small & medium projects, this is not relate to their size only but also to its quality charchcters & the quantities indicators.

There is a focus in the ownership, management, Resources beside the limited internal control system.

 the auditor must put his program according to the project’s circumstance, so auditing the small projects differs than other projects which maybe is less complex and done by limited persons

This research aims to show the responsibility of certified public accountant in evaluation the risks of the small & medium projects through depending the audit- based risk program which develop the useful information.

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Publication Date
Sun Dec 02 2007
Journal Name
Political Sciences Journal
التطورات السياسية في افريقيا جنوب الصحراء بعد الحرب الباردة
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التطورات السياسية في افريقيا جنوب الصحراء بعد الحرب الباردة

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Crossref
Publication Date
Sun Jan 01 2012
Journal Name
Journal Of The College Of Languages (jcl)
הריאליזם ביצירותיו של אהרן מגד "דוגמאות נבחרות מיצירותיו"
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הקדמה

             הריאליזם הספרותי במשמעו הכללי מצייג אשר כל מה מציינת בה הספרות מציורים מדוייקים לסביבה ולכן אדם. ויש להתחשב בפרטים המשותפים לחיים היומיומית.

             האסכולה הריאליזטית מצטיינת בזיאנרים אין זוכים בם איזו אסכולה ספרותית אחרת. האסכולה הזאת הופיעה בספרות העברית החדשה כתוצאה להשפעתה של הספרות העברית בס

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Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
قضية قانونية من العهد الاشوري القديم في بلاد الأناضول
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  Assyrian merchants established in the second millennium BC Assyrian commercial settlements in Anatolia, and these settlements had a great cultural value

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Publication Date
Mon Jan 14 2019
Journal Name
Arab Science Heritage Journal
الوجوه والنظائر في كتاب (غريب القرآن) للسجستاني دراسة دلالية
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الحمد لله رب العالمين والصلاة والسلام على سيد المرسلين أبي القاسم محمد    (صلى الله عليه وآله وسلم ) وعلى آله الأطهار الميامين ، وصحبه الأبرار المنتجبين إلى يوم الدين 0

وبعد : فإن أجلّ ما بأيدي أبناء هذه الأمة القرآن كتاب ربّها ، الناطق بمصالح دينها ودنياها ، الذي جعله الله تعالى هدىً ورحمةً للعالمين ، وأنزله على خير خلقه من عباده محمّد الصادق الأمين ، وحث المسلمين على أتباعه ، وأمرهم على ل

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Publication Date
Wed May 18 2016
Journal Name
Al-academy
Music Jawq military in Iraq: زينب صبحي عبد البياتي
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Was and military music still in Iraq whatever tributary of Music, where contributed Brphi Iraqi music musicians, authors and composers of musicians skilled and qualified teachers, was, and still have a big role in the growth and prosperity and progress of contemporary Iraqi music through active and vital role and make a lot of musical tenders excellence in various military and civilian walks of life whether it be in the days of war or peace.As it is the military music schools and the main source of the most important in the education of these machines and training. Therefore occupies the military musicians in Iraq prestigious and important, particularly in the Iraqi National Symphony Orchestra started the forefront of the musical instrum

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Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
الألفاظ المَعبِّرة عن المطر في القرآن الكریم دراسة دلالیة
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The Holy Koran is the highest text in the eloquence, It is one of the
important sources of the linguistic syntactic and eloquent study; it impacts
upon these sciences Avery intense impact through advancing its verses as an
argument in the confirmation of the significance of the term
The holy Koran was and still the fountain of the linguistic studies, as
they tend towards it since the second century of the hegira. So this research is
a study of the expressive terms concerning the rain in the holly Koran, a
linguistic study; it aims to study the term concerning its linguistic and
conjugate significance and its expression concerning the rain through reality
and metaphor.

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