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.
Futsal and blind football are group games of a competitive nature due to their excitement, excitement, fun, and aesthetic goals with charming artistic touches. This explains the public's passion for these two games, whether healthy people or blind people play them, to expand their vision and knowledge. About these two games, a historical approach is presented about their origins, development, and how they became globally recognized competitive sports with unified rules and world championships at various levels. Studying the origin and global spread of both futsal and blind football and identifying the most prominent developments in the rules and tools for futsal and blind football. The most important findings were that both futsal and footb
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This study aims at identifying the correlation between digital transformation and knowledge building in educational institutions, as well as finding the influence relationship between digital transformation and knowledge building in educational institutions and knowing the dimensions of digital transformation that have the most impact in improving the level of knowledge building, and by adopting the methodological descriptive analysis method in the Ministry of Education. Education and educational institutions in Baghdad. This research deals with digital transformation as an independent variable according to two dimensions (digital adaptability and digital readiness). Knowledge building was adopted as an approved variable using the s
... Show MoreThis study aims to investigate the features of stellar-gaseous kinematics and dynamics mass using scaling coefficient relationships (such as the Faber–Jackson relation (FJR)) of two samples of elliptical and lenticular galaxies. These two samples of 80 ellipticals and 97 lenticulars were selected from previous literature works. The Statistical Package for Social Sciences )SPSS( and Matrix Laboratory (MATLAB) program were used to find out the associations of multiple factors under investigation such as main kinematic properties of the gaseous-stellar (effective radius Re, surface density within the effective radius (Ʃeff) , stellar mass in the blue band (Mstar (B)), gas mass ( Mgas), dynamic (Mdyn) and baryonic (Mbar), supermassiv
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This article is devoted to the stylistic and educational characteristics of the language of Russian diplomacy. The article describes the stylistic and educational aspect of the appearance of the Russian protocol, its relation to universal diplomacy, the relationship between the diplomatic language and the business sub-style. Here the semantic features of the diplomatic vocabulary are determined and the factors influencing its formation and the emergence of new terms in the language of Russian diplomacy are considered. The article also examines the national and cultural identity of the language of Russian diplomacy, provides rules for drafting diplomatic documents and conducting negotiations, defines the concept of a document as a whole, giv
... Show MoreThe Historical effect of Conflict between North and South
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To determine the relationship between celiac disease and reproductive disorder, twenty two women with recurrent spontaneous abortion (18-35) years have been investigated from the period 2017/11/1 – 2018/2/1 and compared wih twenty two parentally healthy women. All studied groups were carried out to measure antitissue transglutaminase IgA and IgG antibodies by Enzyme linked immunosorbent assay (ELISA) technique, There were a highly significant differences (P < 0.01) in the concentration of anti TtG IgA and IgG Ab compared to control group, while there was non-significant differences (P > 0.05) in the concentration of anti TtG IgA according to the age group and there was a significant difference (P < 0.05) in the concentration of anti TtG I
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