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 attempts to propose production and acquisition of scientific knowledge among the students of educational science faculties in some universities Governmental Jordanian (Yarmouk, Jordan, Muta). In addition to sources of educational gained in some of the Governmental Jordanian universities (Yarmouk, Jordan, Muta), and to propose the necessary socio-cultural dimensions of knowledge acquisition and production, using developmental screening method, which is represented in the study design tool (questionnaire), which consisted of 4 scales, scale: The reality of the acquisition of knowledge / reality of the production of knowledge / social dimensions of knowledge acquisition and production / cultural dimensions of knowl
... Show MoreFacial recognition has been an active field of imaging science. With the recent progresses in computer vision development, it is extensively applied in various areas, especially in law enforcement and security. Human face is a viable biometric that could be effectively used in both identification and verification. Thus far, regardless of a facial model and relevant metrics employed, its main shortcoming is that it requires a facial image, against which comparison is made. Therefore, closed circuit televisions and a facial database are always needed in an operational system. For the last few decades, unfortunately, we have experienced an emergence of asymmetric warfare, where acts of terrorism are often committed in secluded area with no
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The main focus of this research is to examine the Travelling Salesman Problem (TSP) and the methods used to solve this problem where this problem is considered as one of the combinatorial optimization problems which met wide publicity and attention from the researches for to it's simple formulation and important applications and engagement to the rest of combinatorial problems , which is based on finding the optimal path through known number of cities where the salesman visits each city only once before returning to the city of departure n this research , the benefits of( FMOLP) algorithm is employed as one of the best methods to solve the (TSP) problem and the application of the algorithm in conjun
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The rapid changes in the field of transferring and exchanging information via cloud platforms have revolutionized the field of modern visual media, as cloud computing technology has greatly influenced the media institutions, providing effort, money and high-quality materials. The research included five chapters, the first came under the methodological framework for the research and the second Theoretical framework, the first two included the concept of cloud computing and the second platforms for cloud computing in the visual media and the third chapter Research procedures and the fourth chapter The sample analysis and the fifth chapter The research results were the most prominent
1. The cloud service made the benefit beyond the typic
In der Nachwendezeit erschienen im deutschen Buchmarkt zahlreiche Werke deutscher Autoren, die einen Trend oder Tendenz markieren können. Im Mittelpunkt der vorliegenden Arbeit steht die Analyse der Struktur und des Inhalts von drei erst nach der Wende erschienen Briefromanen: Alles, alles Liebe (2000) von Barbara Honigmann (geb. 1949), Die Liebenden (2002) von Gerhard Henschel (Jahrgang 1962) und Neue Leben (2005) des im Jahre 1962 geborenen Ingo Schulze. Dieser Beitrag macht sich zur Aufgabe zu erklären, ob der Briefroman ein neuer Trend in der deutschen Literatur nach der Wende ist.
Abstract
In the after( Wende) period a large collection of literary works for German writers has been p
... Show MoreThis Study is concerned with The Fast communications in the wars of arab moslims until the middle of fourth century . it pointed to many communications for that , Like using the fast horses , and carrier pigeon , Almanader (Almanawin) wich used to tell for long distances , and drums , trumpets…
هدف البحث إلى الکشف عن العلاقة بين الصحة النفسية وتقدير الذات لدى أطفال الشوارع، تألفت عينة البحث من (50) طفلاَ وطفلة، وتم تطبيق مقياسا البحث - مقياس الصحة النفسية ومقياس تقدير الذات وهما (من إعداد الباحثة)، وقد اسفرت نتائج البحث عن إن أطفال الشوارع اظهروا مستوى منخفض في الصحة النفسية وکذلک الحال بالنسبة لتقدير الذات، فضلاً عن وجود علاقة ارتباطية موجبة دالة إحصائيا بين الصحة النفسية وتقدير الذات. وفي ضوء نتائج
... Show Moreان هدف من هذا البحث هو تحليل محتوى كتاب الفيزياء للصف الرابع العلمي و المقرر تدريسه للعام الدراسي (2018-2017). ولتحقيق هذا الهدف، و بعد مراجعة الادب السابق في ضوء مفاهيم التنمية المستدامة، تم تطوير اداة تتضمن مفاهيم التنمية المستدامة وابعادها، حيث تكونت في صورتها النهائية من 51قضية فرعية موزعة بين المفاهيم الثلاثة الساسية: الاجتماعية، والاقتصادية، والبيئية .وبعد التأكد من صدق الاداة وثباتها، تم تحليل محتوى كتاب
... Show MoreThe Stressful Life Events consider one of the important thing in humans life in different period of life even school period, where it is deal with vital period of life which is the youth period that represent the hope and precious resources that nation depend on it in building her civilization, structure anddevelopment ,they are part from the present and whole future .As the great effect of stressful life event on humans , increase the need to put a program about psyching-up which consider one of the modren and effective programs.The aim of current search:1. Measure the level of stressful events at the junior high school studen
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