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.
Computational linguistics is a modern branch of linguistics concerned with computer processing of natural languages. It makes computer as human brain simulate to human mind to understand language endoscopy and application. It stems from the use of computers to create programs and information systems that help the user to solve linguistic issues such as translation, analysis, parsing, and others This research seeks to show the employability of Arabic grammar, especially the past tense of it, in the light of this theory The study made use of the computer program (Madamera) to apply its samples of past phrasal verbs, In its methodology
Graph is a tool that can be used to simplify and solve network problems. Domination is a typical network problem that graph theory is well suited for. A subset of nodes in any network is called dominating if every node is contained in this subset, or is connected to a node in it via an edge. Because of the importance of domination in different areas, variant types of domination have been introduced according to the purpose they are used for. In this paper, two domination parameters the first is the restrained and the second is secure domination have been chosn. The secure domination, and some types of restrained domination in one type of trees is called complete ary tree are determined.
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حل الاشكالية المنهجية في العلوم الانسانية المنهج البنيوي انموذجاً مقترحاً
ن الهدف من هذا البحث هو معرفة أثر إستراتيجية تعليمية في تحصيل مادة العلوم لدى طلاب الصف الاول المتوسط. ولتحقيق هدف البحث صاغ الباحثان الفرضية الآتية: لا توجد فروق ذو دلالة إحصائية عند مستوى (0,05) بين متوسط درجات طلاب المجموعة التجريبية الذين يدرسون مادة العلوم وفق إستراتيجية تعليمية وبين متوسط درجات طلاب المجموعة الضابطة الذين يدرسون المادة نفسها بالطريقة التقليدية في اختبار التحصيل. بلغت عينة البحث (59) طالبا
... Show MoreIn the past, an absolute authority was held by the father and his decisions were imposed
and obeyed strictly without discussion. Later, many economical changes took place and
affected all of the family members dramatically creating a whole new concept of authority
in the family, a one that is based upon sound leadership, mutual understanding and
consultation among family members.
Women carried responsibility of doing all domestic jobs and served family members,
however, when she went to work outside her house, these loads began disturbing and
exhausting her. Therefore, man started to participate in assisting his wife. In addition,
industrial advances contributed in making these jobs easier than before.
This has
Thank Allah and prayers on the Prophet Mohammed the man of truth and honest (PBUH).
The initiations in the role of Imam Ali (PBUH) is considered among the important initiations in Islamic thinking .It is considered the way to invest the conditions that the individual in the light of it can reach to make gains and achievements
The sculpture composing of iron materials is being considered most important raw material that has been used by the modern artist ,especially period of post –modernism. The works of the two artists ( SALIH AL-QARAGHULI and AHMED AL-BAHRANI) the most important works that entailed to be studied for being using iron material in most of their sculpturing works; in works of Al-Quraghuli, we find ores composing of iron wires , animals threads and remaining of trash and to be assembled in a sculptured text with unique style in Arab Home. Moreover, we find huge works of (al-Bahrani) represented into formations characterized with its ironic flexibility, its abstracted engineering forms. Al-Bahrani solely has used iron plates represented in its
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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 message of the Kurdish tag tagged with(Mada alfay fi taqrir lays kamithlih shay) one of his most prominent scientific messages in the door of faith, especially in the matter of the unification of the divine self and its distancing from all analogies and representations and the importance of this message historically, due to its documentation of a stage in the development of Islamic speech thought, where the logical method was taken over the minds of the intellectuals of Islam, including the kurani, whether it is in understanding the quranic and modern meaning or as a way of convincing me towards the opponent.
The Kurd was able to use logical concepts to marginalize the difference between grammarians and interprete
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