The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:

1. The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am

Flexible pavements are subjected to three main distress types: fatigue crack, thermal crack, and permanent deformation. Under severe climate conditions, thermal cracking particularly contributes largely to a considerable scale of premature deterioration of pavement infrastructure worldwide. This challenge is especially relevant for Europe, as weather conditions vary significantly throughout the year. Hydrated lime (HL) has been recognized as an effective additive to improve the mechanical properties of asphalt concrete for pavement applications. Previous research has found that a replacement of conventional limestone dust filler using hydrated lime at 2.5% of the total weight of aggregates generated an optimum improvement in the mec

Abstract

The study aims to find out the degree of practicing professional leadership of the faculty’s deans, deputies, and heads of the scientific divisions at Al-Qaseem University. The study has adopted the descriptive analytical method. To achieve the objective of the study, the researcher developed a questionnaire consisting of (45) items distributed to six fields that were applied to a sample of (116) faculty deans, deputies, and the head of division at Al-Qaseem University. The results showed there is a high practicing degree of the study sample individuals of the professional leadership on the questionnaire’s fields as a whole, strategic thinking field came at the first rank, while the innovation, creat

The purpose of my thesis is to prepare four new ligands (L1-L4) that have been ‎used to prepare a series of metal complexes by reacting them with metal ions:‎ ‎ M=(Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II), Hg(II) ‎ ‎ Where succinyl chloride was used as a raw material for the preparation of ‎bi-dented ligands (L1-L4) by reacting it with potassium thiocyanate as a first ‎step and then reacting with (2-aminobenzothiazole, Benzylamine, 4-‎aminoantipyrine, Sulfamethoxazole) respectively as a second step with the use ‎of dry acetone as a solvent, the chemical formula of the four ligands prepared in ‎succession:‎ N1,N4-bis(benzo[d]thiazol-2-ylcarbamothioyl)succinamide (L1)‎ N1,N4-bis(benzylcarbamothioyl)succinami

      Strategies to reduce obesity have become main priority for many health institution and health staff around the world, as the prevalence of obesity has risen and exacerbated in most of the world mainly because of the modern life style which tend to be more sedentary with an increase eating unhealthy fast western food. Many years ago, the lipid-lowering drug simvastatin; and omega-3 were considered as a traditional lipid-lowering drug that have been well-documented to possess anti-inflammatory, cardioprotective and triglyceride-lowering properties; and their co-administration may demonstrate a complementary effect in lowering patients' triglycerides and total cholesterol to treat atherosclero

Background: Recently, Poly propylene fibers with and without plasma treatment have been used to reinforce heat cure denture base acrylic but, so far some of properties like tensile strength , wettability and wear resistance not evaluated yet, the aim of the study is to clarify the influence of incorporation of treated and untreated fibers on these properties. Materials and methods: Twenty one specimens were fabricated for every tested property(tensile strength, wear resistance and wettability) that classified into three groups(control, untreated poly propylene fibers reinforced specimens and Oxygen plasma treated group)and for each test sevens amples were used(n=7). Tensile strength was tested using Instron universal testing machine, wear

The current study aimed to identify the difficulties faced by the student in mathematics and possible proposals to address these difficulties. The study used a descriptive method also used the questionnaire to collect data and information were applied to a sample of (163) male and female teachers. The results of the study found that the degree of difficulties in learning mathematics for the fifth and sixth grades is high for some paragraphs and intermediate for other paragraphs, included the student's field. The results also revealed that there were no statistically significant differences at the level of significance (α = 0.05) between the responses of the members of the study sample from male and female teachers to the degree of diffi

Two molecular imprinted polymer (MIP) membranes for Levofloxacin (LEV) were prepared based on PVC matrix. The imprinted polymers were prepared by polymerization of styrene (STY) as monomer, N,N methylene di acrylamide as a cross linker ,benzoyl peroxide (BPO) as an initiator and levofloxacin as a template. Di methyl adepate (DMA) and acetophenone (AOPH) were used as plasticizers , the molecular imprinted membranes and the non molecular imprinted membranes were prepared.  The slopes and detection limits of the liquid electrodes ranged from -21.96 – -19.38 mV/decade and 2×10^-4M- 4×10^-4M, and Its response time was around 1 minute, respectively. The liquid  electrodes were packed with 0.1 M standar

Developing smart city planning requires integrating various techniques, including geospatial techniques, building information models (BIM), information and communication technology (ICT), and artificial intelligence, for instance, three-dimensional (3D) building models, in enabling smart city applications. This study aims to comprehensively analyze the role and significance of geospatial techniques in smart city planning and implementation. The literature review encompasses (74) studies from diverse databases, examining relevant solutions and prototypes related to smart city planning. The focus highlights the requirements and preparation of geospatial techniques to support the transition to a smart city. The paper explores various aspects,