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.
A hummingbird is the only bird able to fly backwards (under its control). It is not aerodynamically possible for most birds to fly backwards. However, some are able to turn somersaults or cartwheels in mid-air, as a means of better pursuing or catching their prey. One example of this is the Roller Pigeon, which uses the technique to catch insects in flight.