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

Improving students’ use of argumentation is front and center in the increasing emphasis on scientific practice in K-12 Science and STEM programs. We explore the construct validity of scenario-based assessments of claim-evidence-reasoning (CER) and the structure of the CER construct with respect to a learning progression framework. We also seek to understand how middle school students progress. Establishing the purpose of an argument is a competency that a majority of middle school students meet, whereas quantitative reasoning is the most difficult, and the Rasch model indicates that the competencies form a unidimensional hierarchy of skills. We also find no evidence of differential item functioning between different scenarios, suggesting

The present study deals with the effect of teaching speaking Strategies (SS) on
EFL Iraqi College students. The use of speaking strategies not only solves learners’
communication problems, but also enhances the learner’s interaction in target language,
and improves their oral proficiency .The aim of the study is to find out the effect of
teaching SS used by EFL College students .The learner of the first stage is population of
the study at the Department of English, College of Education /Ibn-Rushd .The sample
consists of (60) students distributed on experimental group(A) as well as control
group(B) each group contains (30) students . In order to achieve the aim of the study,
questionnaire has been constructed t

This study Arabic dialect prevailing in the province of Khuzestan [southwest Islamic Republic of Iran] as one of the Arabic dialects abundant qualities and characteristics of linguistic entrenched in the foot, which includes among Tithe thousands composed of vocabulary and structures and phrases classical that live up to the pre-Islamic era, if what Tasha researcher and reflect accurately the find of a large number of phrases and vocabulary and acoustic properties by nature accent, and formal, and nature of the synthetic, and characteristics semantic and contextual in this dialect studied without being something of them heavy on the tongue and without displays her tune or Tasha or distortion and so on all of which constitute a catalyst i

The principle in the language is that each word has one meaning. This is because the purpose of language development is for understanding, understanding, and communication between people. The language is sounds with which each people expresses their Arabic language did not stop at this point, but rather needed another next stage or to convey additional features or characteristics that would qualify it. To be the language of the Qur’an and revelation, and capable of carrying this heavy burden.

This is a research that deals with one of the topics of Arabic grammar, namely, the plural noun, and it is not hidden from the students the importance of grammatical topics in preserving the tongue from melody, and what it has of fundamental importance in knowing the graphic miracles of the Qur’an, and I called this research:

(plural noun in Arabic a grammatical study)

Censure in poetry is a pattern of poetic construction, in which the poet evokes a voice other than his own voice or creates out of his own self another self and engages with him in dialogue in the traditional artistic style whose origin remains unknown. Example of the same may be found in the classical Arabic poets’ stopping over the ruins, crying over separation and departure and speaking with stones and andirons; all in the traditional technical mould. Censure confronting the poet usually emanates from the women as blaming, censure and cursing is closer to woman’s hearts than to the man’ hearts. Censure revolves around some social issues, such as the habit of over drinking wine and extravagant generosity taking risks, traveling,

Abstract of the research:

     This research sheds light on an important phenomenon in our Arabic language, which is linguistic sediments, and by which we mean a group of vocabulary that falls out of use and that native speakers no longer use it, and at the same time it happens that few individuals preserve the phenomenon and use it in their lives, and it is one of the most important phenomena that  It should be undertaken and studied by researchers;  Because it is at the heart of our huge linguistic heritage, as colloquial Arabic dialects retain a lot of linguistic sediments, and we usually find them at all levels of language: phonetic, banking, grammatical and semantic.  In the

Providing stress of poetry on the syllable-, the foot-, and the phonological word- levels is one of the essential objectives of Metrical Phonology Theory. The subsumed number and types of syllables, feet, and meters are steady in poetry compared to other literary texts that is why its analysis demonstrates one of the most outstanding and debatable metrical issues. The roots of Metrical Phonology Theory are derived from prosody which studies poetic meters and versification. In Arabic, the starting point of metrical analysis is prosodic analysis which can be attributed to يديهارفلا in the second half of the eighth century (A.D.). This study aims at pinpointing the values of two metrical parameters in modern Arabic poetry. To