Targeted this study underlined the importance of the adoption of international accounting standards and their impact on the process of tax for settlements to achieve taxation justice the application on a sample of foreign banks investing in the local environment in order to achieve many of the objectives:

1. Definition of the concept of justice for settlements taxation.
2. To identify the impact of adopting international accounting standards in achieving the justice for settlements taxation.
3. To determine the impact of the adoption of international accounting standards in attracting foreign investment.

They are summed up the problem of the study in the light of the nature of the problem and que

Objective(s): The study aims to identify the role of sociodemographic factors in predicting the level of psychological hardiness of nurses.

Methodology: A descriptive correlational study conducted in the Medical City hospitals in the city of Baghdad during the period from November 1, 2022 to May 1, 2023 on a sample of 156 male and female nurses.  The validity of the quest

Catalytic wet air oxidation of aqueous phenol solution was studied in a pilot plant trickle bed reactor using copper
oxide catalyst supported on alumina and silica. Catalysts were prepared by impregnating method. Effect of feed solution
pH (5.9, 7.3, and 9.2), gas flow rate (20%, 50%, 80%, and 100%), WHSV (1, 2, and 3 h-1), temperature (120°C, 140°C,
and 160°C), oxygen partial pressure (6, 9, 12 bar), and initial phenol concentration (1, 2, and 4 g/l).Generally, the
performance of the catalysts was better when the pH of feed solution was increased. The catalysts deactivation is related
to the dissolution of the metal oxides from the catalyst surface due to the acidic conditions. Phenol oxidation reaction
was strongly

Background: The early detection of oral cancers gives the greatest chance of curing and the delay in presentation has a significant impact on the associated morbidity and mortality. The lack of general dental practitioners (GDP) knowledge in early cancer detection has been shown to contribute to delays in referral and treatment. The aim of this study was to investigate the oral cancer awareness among a group of GDP by assessing their knowledge of detection and prevention of oral cancer. Materials and methods: A questionnaire based study was designed. The questionnaire was delivered to 200 GDP assessing oral examination method, knowledge of oral cancer risk factors, clinical appearance and the most common site, point of referral and requests

The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                         

This study is at the heart of the pragmatic theory, as this research seeks to highlight the concept of necessity, and what the researchers have tended to do is that the development that has acquired integrated pragmatics is only for the development of the subject of necessity, as it is one of the contents of the saying, and this is what made Decroux define it as the semantic element that Concerning the saying, as for Grace; He paid great attention to the conversational imperative, and understood the requirement by clues or suggestions, as it is an element known for its absence and presence in the linguistic structures included in the text when reading or when understanding. This study has paved the way for clarifying the concept of necessi

Rheumatoid arthritis is a worldwide inflammatory chronic autoimmune disease with varying severity. Due to no definitive cure for this disease, current therapies aim to decrease the pain and slow further damage. The interleukin (IL)‐36 cytokine was little known for its role in rheumatoid arthritis; this research aimed to evaluate the serum IL36 levels in RA patients compared to healthy controls. This study included 80 patients with rheumatoid arthritis registered at the Rheumatology Clinic in Baghdad teaching hospital. The patients were divided into three groups based on the treatments received. Group 1 included patients treated with biological therapy (etanercept, adalimumab), Group2 patients with non-biological treatment (methotr