Financial information manipulation has been one of the most important issues since the failure of major corporations worldwide such as Enron, World.Com, Arthur Anderson and others. Although, these companies differ in their core and operations, they share the same causes for their failure, which is really the practice of financial information manipulation. These manipulation activities are commonly referred to as "creative accounting." However, the concept of creative accounting is sometimes used as a synonym for accounting fraud in literature. Thereby, this research aims to review the existing literature in order to shed more light on the main features of creative accounting and accounting fraud, as well as the distinctions between them. In doing so, the findings of other prior studies, using a range of alternative available resources to gather the related literature, were reviewed to present the results of this research. The main findings of this research suggest that professional accountants and companies‘ executives are still able to find loopholes in the existing accounting standards to manipulate financial reports. In addition, it is still difficult to establish a framework that incorporates all the considerations that are essential to distinguish between creative accounting and accounting fraud. To overcome

on this phenomenon, the potential solution is by identifying executives‘ motivations to engage in manipulation behaviour, which can enable academics and regulators to establish a framework for distancing them, as well as may help to identify fraudulent actions by pursuing how executives behave to achieve their goals and intentions.

Abstract

Objective: Chronic diabetes mellitus is associated with detrimental cardiovascular complications and electrolyte imbalances such as hypomagnesaemia. We investigated the effect of magnesium (Mg2+) on cardiac function and the possible role of histological and electrical alterations in chronic, streptozotocin-induced diabetic rats.

Methods: Wistar rats were treated once intraperitoneally with streptozotocin or citrate, and then daily with MgSO4 or saline for four weeks. Cardiac contractile and electrocardiographic parameters were measured on Langendorff-perfused hearts. Other hearts were histologically stained or immunoblotted for the mitochondrial ATP synthase (ATP5A).

Results: In diabetic hearts, Mg2+ prevented a diabetes-induced decrease in left ventricular developed pressure and improved contractility indices, as well as attenuated the reduction in heart rate and prolongation of QT interval, but not the QT interval corrected for heart rate (QTc). Histologically, there

were neither differences in cardiomyocyte width nor interstitial collagen. The expression of ATP5A was not different among the treatment groups.

Conclusion: Mg2+ supplementation improved cardiac contractile activity in chronic diabetic hearts via mechanisms unrelated to electrocardiographic or histologically detectable myocardial alterations.

Abstract: The effects of early-life fructose consumption on hepatic signaling pathways and their

relation to the development of metabolic disorders in later life are not fully understood. To investigate

whether fructose overconsumption at a young age induces alterations in glucocorticoid signaling

that might contribute to development of metabolic disturbances, we analyzed glucocorticoid

receptor hormone-binding parameters and expression of its target genes involved in gluconeogenesis

(phosphoenolpyruvate carboxykinase and glucose-6-phosphatase) and lipid metabolism (lipin-1),

as well as redox and inflammatory status in the liver of female rats subjected to a fructose-rich

diet immediately after weaning. The fructose diet increased hepatic corticosterone concentration,

11-hydroxysteroid dehydrogenase type 1 level, glucocorticoid receptor protein level and

hormone-binding activity, as well as lipin-1 level. The expression of glucose-6-phosphatase was

reduced in fructose-fed rats, while phosphoenolpyruvate carboxykinase remained unaltered.

The fructose-rich diet increased the level of fructose transporter GLUT2, while the expression

of fructolytic enzymes fructokinase and aldolase B remained unaltered. The diet also affected

pro-inflammatory pathways, but had no effect on the antioxidant defence system. In conclusion,

a fructose-rich diet applied immediately after weaning promoted lipogenesis and enhanced hepatic

glucocorticoid signaling, possibly to protect against inflammatory damage, but without an effect on

gluconeogenesis and antioxidant enzymes. Yet, prolonged treatment might ultimately lead to more

pronounced metabolic disturbances.

APSTRACT

 The present study investigated EFL Libyan undergraduate students’ attitude towards effect of note taking strategies on academic achievement. The study also explored whether there is a significant difference in students’ attitude towards effect of note taking strategies on academic achievement regarding to gender. A total of 80 participants were all EFL undergraduate students from Tripoli University. The data were collected by a questionnaire and analyzed statistically by SPSS Program. The findings indicated that the participants showed positive attitudes towards the benefit of note taking strategies on academic achievement i.e. note taking helps to improve academic achievement. It was also found that there is not a statistically significant difference in students’ attitude towards the effect of note taking strategies on academic achievement due to gender. In the light of above results, some recommendations are finally provided for teachers and students to consider. Key words: note taking strategies, academic achievement, attitude, gender.

The Role of Website Visual Design in Predicting Consumers' Purchase Intention: an Empirical Study in a B2C Environment