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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
Fri Mar 15 2019
Journal Name
Journal Of The College Of Education For Women
(A Message in Nile) For Ahmed هbn Imad ibn Yusuf al-Aqfhasi
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Ahmed ibn Imad ibn Yusuf al-Aqfhasi (808 AH / 1405 AD) is a small message that speaks about the Nile River in all its sides, despite its limited papers, but it is one of the manuscripts of the important geographical literature for its geographical, historical, religious and grammatical information. it was not limited to the information of the author alore, but taken from many sources below, which added to the importance of the fact that it has saved us the names of the sources that preceded him in mentioning this river with the names of its authors.The method of the Aqfhasi was characterized by scientific methodology in writing and clarity, with reference to some of the myths that people carried in their minds about the Nile River at tha

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Publication Date
Wed Nov 14 2018
Journal Name
Arab Science Heritage Journal
المكانة المكانة التاريخية للمرأة ودورها في المجتمعات القديمة دراسة تمهيدية
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It was a women's importance in ancient societies، especially Mesopotamia as they worship mother goddess first entrance religious belief، which is undoubtedly a reflection of the vision of the community it represents the natural fertility cycle and Ishtar but realistic image of women dual and contradictory and nature of the code it by a thin love compassionate and another treachery and betrayal side and hatred. As we have seen in the Epic of Gilgamesh

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Publication Date
Wed Oct 04 2023
Journal Name
Arab Science Heritage Journal
أثر العامل النفسي في حدوث اللثغة عند الأطفال/ دراسة صوتية
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Language is a gift from God to His servants, as it is a tool of communication, rather it is a tool of life, and without it, life cannot be straight and complete.

  A language is a kind of substitution. A vocal disorder that  may be a disease of speech, and it is one of the obstacles caused by organic and congenital causes, perhaps the common one is genetic.If we separate between lisping in children and separating it from what happens in adults, we find that lisping in children may have psychological causes as well as other ones, this is what we will show in this research.

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Publication Date
Sat Dec 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
محاولة جادة لتأطير نظرية اصحاب المصالح في دراسات إدارة الاعمال
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المستخلص

تتميز هذه الورقة بتناولها موضوعاً يخشى الكثيرون الخوض فيه للملابسات الدائرة حوله، وهو اصحاب المصالح كموضوع مهم في الفكر الستراتيجي. فخاضت في مفاهيمه العامة وتصنيفاته ومنظوراته، ووجدت في مفهومه بأنهم اولئك الذين يمكن تمثيلهم بالمجاميع او الوحدات المستقلة التي ترتبط بمنظمة الاعمال عبر شبكة علاقات مؤثرة مختلفة الابعاد والاتجاهات، واذا ما حدث أي خلل في توازن هذه العلاقات، قد ت

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Publication Date
Sat Oct 27 2018
Journal Name
Journal Of Planner And Development
"(الامكانات التنموية واستثمارها في التنمية السياحية "منطقة الدراسة – (قضاء بلد
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Publication Date
Mon Dec 26 2022
Journal Name
Arab Science Heritage Journal
الجوانب النفسية في تفسير الأمثل للشيخ الشيرازي ) آيات التحدي إنموذجاً(
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The wisdom of the Creator ensures the call of every prophet with a miracle that would be something beyond what is familiar from the customs.the prophet Mohammad (pbuh)whose miracle was the Qur’an in a clear Arabic tongue

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
Posttraumatic growth in Iraqi women who have lost close relatives
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During recent decades, hundreds of thousands of Iraqis lost their lives as a result of wars, economic blockade, or acts of violence and terrorism. The loss of a family member, especially husband makes women suddenly bears full responsibility for the family. Lost could impose new changes in psychological, social, and economical roles. These changes usually combine with the negative effects aftermath the lost trauma. Some of the reports in Iraq showed there were increased and huge numbers of widows and orphans. This study aimed to identify the aspects of Posttraumatic Growth (PTG) in Iraq women who lost their close relatives (especially husbands). 52 of Iraqi women who lost their husband and 49 women who experienced other traumatic events

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Publication Date
Sun Nov 11 2018
Journal Name
Arab Science Heritage Journal
الصورة الصورة الواقعية في التراث السردي العربي ((الشخصيات والأماكن مثالاً))
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(Abstract)

A man find himself in front of narrative literal productions when he read the title of this paper that deals with specialist , followers of Arabic literal narration productions through the era of Arabic literature in a period arrived to 1500 years. It is strange to present (Narration art in Arabic heritage) , in addition to (Arabic diwan) . This matter introduces us to come back to the past to inspect Arabic narration production , specially that is called (Artistic narration ) which is full ,variety of purposes and goals.

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Publication Date
Sun Mar 10 2019
Journal Name
مجلة علوم الانسان والمجتمع
قياس الشخصية الاستغلالية لدى طلبة الجامعة في ضوء بعض المتغيرات
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دف البحث إلى قياس الشخصية الاستغلالية لدى طلبة الجامعة على وفق متغيرات: الجنس والتخصص والمرحلة الدراسية ، تكونت عينة البحث من (200) طالباً وطالبة من طلبة جامعة بغداد، قامت الباحثة ببناء مقياس الشخصية الاستغلالية وبعد تطبيقه على العينة وتحليل البيانات بالوسائل الاحصائية المناسبة ، اظهرت نتائج البحث عن شيوع الشخصية الاستغلالية لدى الطلبة ، وان الذكور لديهم شخصية استغلالية اكثر موازنة بالاناث كما اظهرت نتائج ا

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Publication Date
Mon Jul 14 2025
Journal Name
Al-hiqouq
حماية الخصوصية المدنية للطفل في مواقع التواصل الاجتماعي - دراسة مقارنة
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