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.
Two tubular nostrils are situated on the upper bill, a unique feature of the Procellariiformes, a group of birds which includes the shearwaters, albatrosses and petrels . Infrequently heard in flight, the sooty shearwater is a noisy bird when ashore; its most common calls are a der-rer-ah or coo-roo-ah .