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.
This research aims to determine the importance of the role that agile leadership plays in supporting programs and areas of investment in human capital, as it is the most important type of capital that the organization possesses and achieves returns that are many times the cost it bears, due to its rare and valuable characteristics. Through six behaviours: (humility behaviour, calm behaviour, wisdom behaviour, patience behaviour, objectivity behaviour, trust behaviour). As for investment in human capital, it was measured through its four elements (skills, knowledge, capabilities, experiences). Despite this, the researched organizations suffer from a decrease in awareness of the importance of this type of investment and the role of
... Show More
في نقده للآراء التفسيرية في مجال علوم القرآن، ركز الطاهر بن عاشور، العالم التونسي المعروف، على تحليل وتقييم المناهج والمنهجيات المستخدمة في التفسير. استند بن عاشور في نقده إلى المنهج العلمي والمنطقي، مطالبًا بتطبيقه في فهم وتفسير القرآن الكريم. أبرز بن عاشور أهمية استخدام العلوم الإنسانية والاجتماعية في الفهم الصحيح للقرآن، مع التأكيد على الأسس اللغوية والتاريخية للتفسير. كما أكد على ضرورة اتباع منهج الاع
... Show MoreThe Results Of Interest In Capitals And Major Cities Have Become Major Attraction Centers For People In Rural Areas And Different Regions, Especially With The Concentration Of Industrial And Commercial Establishments And Public Services, Which Helped To Find The Wide Differences Between Them. Recently, The Trend To Develop Small Urban Centers In Rural Back Areas Great And Serious Attempt To Reduce Inflation. The Suburb Of Abu Ghraib Is One Of The Important Suburbs Near The City Of Baghdad And Through The Study Of The Reality Of The Suburb Shows That The Outcome Of Its Career And Urban Development Lies In Its Mutual Relationship With The City Of The Mother In The Light Of Considerations And Measures Of The Most Important Accessibility And
... Show MoreThe excellence and uniqueness is what makes the artwork creative or not, and the School of Op. Art in Iraq came to reveal new phenomena distinct style, unique in units built, although a few worked in this aspect of the art, but they left their mark distinct, in the research, construction and installation of what binds them in heritage and civilization, it is a new vision of linking the past with the present, they adopt and engineering units may be architectural sometimes in composition, concluded a researcher at the end of the research to the main findings and conclusions, which is that more business was a square-shaped or semi-square, which is commensurate painting with visual, which is a set of vocabulary or repeat units, we do not fin
... Show More
Due to the increase in the number of the satellite channels which resulted from the satellite broadcasting, the demand for the television drama production has increased dramatically, and there has been a significant competitive market, which encouraged the producers to adopt many carrots among them the inclusion of TV series large scenes whose main purpose is to show the volume of the production in the series, let alone achieving the dramatic function. The researcher called this type of scenes (the productive scenes), a name which has not been used before. The researcher studied these scenes and determined his research subject under the title (the production scenes in the TV series) where the research problem has been determined through
... Show More
أن للتطرف العنيف أسباب متنوعة تقف وراء ظهوره وتمدده في دول العالم المختلفة على نطاق واسع، إذ إن لكل بيئة ظروفها وخصوصياتها الكلية والفرعية التي تسهم في تعزيز القدرة التأثيرية للسلوكيات العنفية في إطار مجتمع ما، لاسيما إذا علمنا إن التطرف العنيف المؤدي الى الإرهاب كسلوكيات عنفية متطرفة مدمرة للبناء المجتمعي ما كان ليستمر لولا وجود بيئة حاضنة وظروف تساعد في انتشاره واستمرارية قدراته التأثيرية في البناء السي
... Show Moreكَشفت التنقيبات في مدن العراق القديم كالوركاء وماري عـن بقايا أبنية المدارس الموسيقية ( ) . وفي العصر السومري الحديث ( 2000 – 1950 ق. م. ) حُفِظ ما يؤيد وجود مواد المنهج الموسيقي النظري والعملي لعملية التعليم في مدرسة المعبد أو القصر الملكي ، إضافة لبعض اللقى الآثارية كآلات فخارية خاصة بالطفل ، والتي بوساطتها كان يتم تعليم الطفل في البيت ( ) . واحتلت الموسيقى مكانة هامة في حضارات الشرق المختلفة المُتزامنة مع حضارات و
... Show MoreThe main subject of this poem is a chance meeting between Baudelaire and unknown beautiful lady. Her presence represents the far-fetched, magnificent beauty. This beauty forms an aspect of idealism that takes its real existence and disappears immediately.
This emotional poem deals with the continuous despair that dates back to the Romantic age where it was a key topic; the passing woman embodies destiny. All this comes from constant experience and mad love through the poet’s view to a woman paving the way toward the unknown. Baudelaire, however, noticed this unknown through a passer-by that reflected the real and magical image of this unk
... Show MoreIt was the sayings of Andalusia scholars in agriculture based on experiments and theories that helped a lot in the success and development of agriculture in the Andalusia ,and also The divisions of the soil and out types and forms it helped a lot of to know arable of non-arable land earth and all off the determination of the color of repentance is important often discovered by agricultural scientists and that helped in the cultivation of certain crops in certain land without another land.and though each particular agricultural crops specific soil in which to live and not live in other soil
الامم المتحدة وقضايا التنمية في العالم الثالث