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.
In this paper we will explain ,how use Bayesian procedure in analysis multiple linear regression model with missing data in variables X's as the new method suggest , and explain some of missing Patterns under missing mechanism , missing complete at random MCAR and compare Bayesian estimator with complete case estimator by use simulation procedure .
All praise be to Allah, Lord of the worlds, and prayers and peace be upon the most honourable of the prophets and messengers, our beloved Muhammad, and on his family and companions until the Day of Judgment
This research is marked by "a look at the art of farming in Islam" to sign Mehdi Mohaqiq worthy of translation into Arabic because it is known in the arts and sciences of agriculture in the Islamic heritage, which was known and which has been translated into Arabic, has dealt with the following topics:
- The attention of Muslim scholars to study the works of Greece
- The discretion of the caliphs and the judges and the Senate Agriculture ordered
الفيدرالية : نظرة في منطلقاتها الفكرية وآفاقها المستقبلية
العلوم الاجتماعية في جامعة بغداد .. التاريخ والتطورات
ادى انتشار الاسلام وانتعاش الاوضاع الى تطور السياحة البحرية
ماهية الازمة الدولية : دراسة في الاطار النظري
The city of Baghdad has witnessed multiple stages in its
growth and development, and this is reflected in its intellectual
space, which responds to urban, economic, social and political
changes, which was reflected in its fabric and land uses. Baghdad
was characterized by the spontaneous weaving and hierarchy of
streets and alleys, s
The current research deals with an analytical study of the ceramic works of one of the most important Japanese cities in the ceramics industry, which is the city (Dachi-Cho), which is characterized by a special and unique style from the rest of the other Japanese cities, as it uses special techniques for its potters and the families to which they belong, such as the technique of grafting and neriage. And printing graphics on ceramic pots. These and other techniques have spread in various countries of Asia and Europe, all the way to America, and transformations and revolutions have begun in these techniques until they have reached the point of absurdity. With all this scientific and technological development, the city (Dachi-Chu) remained
... Show More
البيروني مؤلف عربي، أصله فارسي ، رحل للهند ودرس لغتها وثقافتها وديانتها، نبغ في كثير من العلوم فأضحى مؤرخاً ولغوياً وأدبياً وعالماً بالرياضيات والطبيعيات والفلك والطب والفلسفة والتصوف والأديان ، ولهُ بتلك العلوم مصنفات قيمة تمتاز بالبحث الدقيق والإحاطة الشاملة ، وسائل في المعادن والتنجيم، كما له مراسلات وموازنات قيمة بين المذاهب الفلسفية والصوفية عند الهند والمسيحيين والمسلمين