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.
Jumping ability is a fundamental variable in many sports, as its execution requires an integration of muscular strength Q1 and certain biomechanical variables. This is particularly evident in gymnastics jumping events and jump shots in ball games, both of which rely on a high level of vertical resistance. Vertical resistance serves as an indicator of an athlete’s ability to overcome their body weight while counteracting gravitational force to achieve optimal performance. As such, it is considered one of the key factors in movements that demand explosive power and speed. The researchers believe that despite the significant relationship between vertical resistance, speed-strength of the arms and legs, and certain biomechanical varia
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In order to specify the features of higher education process and its quantitative and qualitative development in Iraq ; one should look back at its historical process and the need of interesting with it .
Accordingly , there will be a chance for verifying the demand of the Iraqi society according to the political , social , and cultural changes especially during the national governance (1932 – 1958 ) .
For depicting the most important quantitative and qualitative development of this kind of education the period of 1932 -1958 , and since there is no previous study that tackled this topic , here comes the need of writing this paper .
After historical
... Show MoreThe research problem is that most of the construction projects exceed the planned value, due to the failure to implement the plans on time. The current study aims to monitor the implementation of the project and for each of the executed tasks of the table of quantities in order to detect deviations at the time they occur, evaluate the time and cost performance, and then identify the areas of waste and analyze the implementation of each task in order to diagnose the underlying problems and find possible and applicable solutions in the environment Iraqi. The research was applied in one of the companies specialized in the field of construction projects, and one of the most important conclusions reached is the possibility of applying
... Show MoreThe world faces, in the last years of the last century and the beginning
of the current century i.e. the 21st century, a great expansion and a large
openness on new worlds in studies differ in their development, detection of
thinking methods and practice of mental processes.
The recent studies have proved an increase in the scientific
achievement among students through the presence of new techniques one of
which is Landa Organizing and Exploring Model concerning Physiology that
deals with various body organs.
This research aims at identifying the effectiveness of Landa Model on
the achievement of the Technical Medicine Institute students in Physiology so
as to be sure of the following nil hypothesis: there i
This purpose of the research is to test liquidity ratios to assess bank liquidity risks represented by liquidity ratios (current assets / current liabilities, current assets / total deposits, current assets / total assets, cash credit / total deposits, liquidity coverage ratio LCR, net stable financing ratio NSFR). This research involves evaluating these risks in banks via these ratios, and reveal the most important means used to solve these risks, including the capital adequacy ratio under the Basel II decisions and for selected period (2017-2019).The research reached the most important conclusion, which is the bank sample did not fall into bank liquidity risks throughout the years of research. Tracking specific ratio with adequ
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The aim of organizational contemporary is development man power active, in spit-of there are littlie resources. But in the Iraqi environment there are too much resources with performance inhabiting. specially in the ministry of water resources (sample of this research), about dryness and lower levels of rivers. There for this study have some important variable, it is ethical leadership & transformational leadership as (independent variable), and Perceived organizational support(dependent variable). Over here to invest with authority on the problem of research, is weakness harmony between employed perception and the pattern of leadership. We find decline in of reaction of organ compound between the variable to weaken high perf
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The Turkish intervention in the Libyan crisis in the recent period was a trigger for more tension than a solution - as Turkey claims - as Turkey seeks to quickly set a welcome military footing in Libya to prevent the reconciliation government from falling and planning to start exploration for gas and oil in Libya to solve the Turkish energy crisis, that is, the energy exchange for security and trying to exploit the situation to establish a new gathering of proTurkish political Islam, as for the Iranian position on the Libyan crisis, it does not exceed a logistical role and provide Turkey with expertise in circumventing international sanctions and assisting it in transporting fighters and weapons to Libya, Iran has also deliberately added so
... Show MoreKlebsilla pneumoniae is one of must opportunistic pathogens that causes nosocomial infection, UTI, respiratory tract infections and blood infections. ZrO2 nanoparticles have antimicrobial activity against some pathogenic bacteria and fungi. Ceftazidime is one of third generation cephalosporins groups of antibiotecs, characterized by its broad spectrum on bacteria in general and particularly on Enterobacteriaceae family like Klebsiella spp. Method: Diverse clinical samples of Klebsilla pneumoniae were isolated from several hospitals in Baghdad – Iraq and ZrO2 nanoparticles was investigated against it. Ceftazidime was also investigated against K. pneumoniae. Both of ZrO2 nanoparticles and ceftazidime were mixed together and investigated aga
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The current study suggested a thermal treatment as a necessary proactive step in improving the adsorption capacity of bio-waste for contaminants removal in wastewater. This approach was based on the experimental and histological investigation of biowaste pods shell. This investigation showed that these shells compose of parenchyma cells that store secondary metabolites compounds produced from cells were exhibited in present study. The results also reported that these compounds are extracted directly from the cells as soon as they are exposed to an aqueous solution, hampering their use as an adsorbent material. The increase in the weight of bio-waste adsorbent at unit liquid volume increases the production of secondary metabolites compounds
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