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The impact of creative accounting practices that are reflected on the sincerity and fairness of financial statements on tax evasion
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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.

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
الرواة الذين حكم البخاري بضعفيم في تارخيه الكبري ًالضعفاء الصغري وقواهم ابو حاتم فيما رواه عنه ابنه في كتابه الجرح والتعديل
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Narrators who ruled Bukhari weak
In its great history, the small weak
And their strength Abu Hatim narrated by his son in his book wound and amendment

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Publication Date
Sat Jan 05 2019
Journal Name
Journal Of Planner And Development
دور وحدة الجيرة في تشكيل المجمعات السكنية المستدامة في العراق منطقة الدراسة الميدانية مجمع 28 نيسان السكني ومجمع سبع ابكار السكني
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Publication Date
Wed Nov 14 2018
Journal Name
Arab Science Heritage Journal
صلاة فقه الحديث في قوله (صلى الله عليه وسلم) " صلاة في مسجدي هذا أفضل من ألف صلاة مما سواه إلاّ المسجد الحرام"
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Prayer It is the second pillar of Islam, which is what Allaah erases sins, the Prophet, peace be upon him say: "Do you see if the river at the door of you wash it every day five, what it says: it keeps dirt," they said, does not keep the dirt something, He said: «That is like the five daily prayers, Allaah erases sins", Bukhari (1/112), and the places and times supervised thanks to worship them, was to pray at the three mosques (the Grand Mosque and the Prophet's Mosque and the Al-Aqsa Mosque) private virtue from the rest of the mosques and this virtue include the obligatory prayers and Voluntary Prayers.

 

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Publication Date
Thu Aug 27 2020
Journal Name
Arab Science Heritage Journal
دور أحمد بن موسى (عليه السلام) في اثبات الإمام علي بن موسى الرضا (ع) نظراً إلى مسألة أزمة الخلافة في الإمامة الشيعية
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The purpose of this research is to investigate the events and events that took place after the death of Imam Musa al-Kadhim (peace be upon him) and the role of Ahmad ibn Musa (peace be upon him) in the succession of Imam al-Rida (peace be upon him). Will the writer attempt to answer the question about the role

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Publication Date
Tue Dec 15 2015
Journal Name
مجلة العلوم الاقتصادية والادارية
‫تحديد أثر أخلاقيات العلاقات العامة في القرارات الإستراتيجية دراسة وصفية تحليلية لآراء عينة من القيادات الإدارية في وزارة التعليم العالي والبحث العلمي
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يختلف دور العلاقات العامة (PR) وأهميتها من مجتمع إلى آخر، تبعاً لاختلاف ثقافات هذه المجتمعات عموماً, ولاختلاف القيم الأخلاقية المعمول بها من ممارسيها في منظمات هذه المجتمعات, فالعلاقات العامة في المجتمعات المتقدمة وبعض الدول النامية قد خطت خطوات جبارة ووصلت إلى مرحلة المساهمة في التخطيط الاستراتيجي وعملية اتخاذ القرار, في إطار التزام إداراتها بقيم ومعايير أخلاقية محددة لممارسيها, وبالمقابل نجد أن تطبيقها في

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Publication Date
Sun Dec 01 2013
Journal Name
مجله ديالى للبحوث الانسانية
تقويم دور مختبرات قسم الكيمياء في العملية التعليمية في كلية التربية – للعلوم الصرفة - ابن الهيثم - جامعة بغداد من وجهة نظر المدرسين والمعيدين
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يعد الكيمياء من العلوم المهمة التي تدرس في جميع مراحل التعليم الاساسي ومراحل التعليم العالي في كليات (الزراعة ، العلوم ، الصيدلة ، التربية الاساسية ، الطب ، طب الاسنان ، الطب البيطري) لأنها تدخل في الكثير من مفاصل الحياة اليومية وما لها من تأثير في تقدم المجتمعات من الناحية الصناعية والاقتصادية حيث تدخل الكيمياء في الصناعات الغذائية ، والصناعات الدوائية او صناعة الاقمشة والزراعة وتطوير الثروة الحيوانية عن ط

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Publication Date
Tue Nov 13 2018
Journal Name
Arab Science Heritage Journal
فقه فقه الحديث في قوله (صلى الله عليه وسلم) " صلاة في مسجدي هذا أفضل من ألف صلاة مما سواه إلاّ المسجد الحرام"
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Prayer It is the second pillar of Islam, which is what Allaah erases sins, the Prophet, peace be upon him say: "Do you see if the river at the door of you wash it every day five, what it says: it keeps dirt," they said, does not keep the dirt something, He said: «That is like the five daily prayers, Allaah erases sins", Bukhari (1/112), and the places and times supervised thanks to worship them, was to pray at the three mosques (the Grand Mosque and the Prophet's Mosque and the Al-Aqsa Mosque) private virtue from the rest of the mosques and this virtue include the obligatory prayers and Voluntary Prayers

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Publication Date
Sun Oct 31 2021
Journal Name
مجلة علوم الرياضة الدولية
تأثير تدريبات خاصة وفق جهاز الكتروني مصنع في التحكم بتوازن القوة للرجل الأمامية و الخلفية أثناء التقدم و الرجوع في رياضة المبارزة
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Publication Date
Tue Mar 12 2024
Journal Name
مداد الآداب
“As if sky was blue”: An Eco-Marxist Reading of Caryl Churchill’s Play Not Not Not Not Not Enough Oxygen
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 Humanity is confronted with a growing array of environmental challenges that demand immediate attention and cannot be disregarded. One of the issues the world faces is air pollution, which presents a significant risk to both the environment and human well-being. The capitalist system has a great impact on the exacerbation of air pollution and environmental deterioration. This impact is reflected in Caryl Churchill’s post-apocalyptic play Not Not Not Not Not Enough Oxygen (1971). The play presents a futuristic scenario in which humanity faces grave consequences due to the polluting practices of capitalism and the unsustainable exploitation of natural resources. It depicts a future in which environmental degradation drives people

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Publication Date
Thu Jun 30 2022
Journal Name
Eastern-european Journal Of Enterprise Technologies
Investigation of evaluated temperature oxidation for IN-738 LC superalloy turbine blade thermally coated by AL2O3 using slurry coating process
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The study aims to investigate the effect of Al2O3 and Al additions to Nickel-base superalloys as a coating layer on oxidation resistance, and structural behavior of nickel superalloys such as IN 738 LC. Nickel-base superalloys are popular as base materials for hot components in industrial gas turbines such as blades due to their superior mechanical performance and high-temperature oxidation resistance, but the combustion gases' existence generates hot oxidation at high temperatures for long durations of time, resulting in corrosion of turbine blades which lead to massive economic losses. Turbine blades used in Iraqi electrical gas power stations require costly maintenance using traditional processes regularly. These blades are made

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