Accounting Fraud. Accounting fraud is a deliberate manipulation of accounting records in order to make a company's financial performance or condition seem better than it actually is.ccounting Fraud. Accounting fraud is a deliberate manipulation of accounting records in order to make a company's financial performance or condition seem better than it actually is.
However, flying fast in level flight takes much more effort. A relative of the common swift, the white-throated needletail, also known as the needle-tailed swift or spine-tailed swift (Hirundapus caudacutus) is commonly reported as the fastest bird in level flight. Please turn on JavaScript. Media requires JavaScript to play.
Life in the Fastlane: A ruby-throated hummingbirds heart beats from 225 times a minute when the bird is at rest to more than 1,200 times per minute when its flying around. Its wings beat about 70 times per second in direct flight and over 200 times per second while diving.