Reconciliation Process Research Articles

Breaking the cycle: Presenting insights and strategies to overcome violent conflicts hindering social cohesion and progress in South African communities

ABSTRACT This study addresses the pervasive issue of violent conflicts that undermine social cohesion and hinder progress within South African communities. Thus, the study explores the root causes and contributing factors of these conflicts to provide a foundation for developing effective, evidence-based intervention strategies. The investigation revealed five critical themes: (1) community awareness and perceptions of safety, (2) communication and information to ensure safety, (3) causes of violent conflicts in South Africa, (4) community engagement and membership influence and (5) Five Year/third-quarter 2019/2023 Crime Statistics. These themes underscore the complexity of violent conflicts in post-apartheid South Africa, where the persistence of a violent culture, pervasive corruption, and connections between criminal syndicates and government officials exacerbate the situation. The methodology used is desktop research that combined critical review of literature, reports and discussions of identified themes. The study is centred around the concept of Conflict Transformation, which plays a crucial role in fostering relationships and facilitating reconciliation processes in society. This includes grassroots initiatives and the participation of leaders at different levels. The study concludes that that violent conflicts can be mitigated through informed actions and strategic interventions. With these insights, this study offers recommendations as a framework for policymakers and practitioners to develop targeted measures aimed at fostering a safer, more cohesive society. The goal is to break the cycle of violent conflicts to pave the way for sustainable social progress in South African communities.

Study of Medication Reconciliation Process at the Time of Admission in the Patients of a Tertiary Care Teaching Hospital

Study of Medication Reconciliation Process at the Time of Admission in the Patients of a Tertiary Care Teaching Hospital

Truth Telling and Reconciliation in the Pacific: Solomon Islands' Experience

Truth-telling was necessary as part of Solomon Islands’ reconciliation and peace-building process following the violent conflict between 1998 and 2003. When Solomon Islands gained constitutional independence from Great Britain in 1978, the architects of independence did not anticipate that the country would be embroiled in a violent conflict 20 years later. This conflict left the national economy in ruins, the nation-state on the verge of disintegration with law and order in disarray and an Australian-led Pacific Islands Forum regional intervention force was deployed in 2003. The Solomon Islands government later established a Truth and Reconciliation Commission (TRC) to address the causes of the conflict and establish sustainable peace. From 2010 to 2012, the TRC facilitated a process of truth-telling that was seen as important to secure reconciliation and peace. The truth-telling process focused on the plight of the victims and perpetrators with limited focus on traumas that were generated due to factors such as governance, socio-economic issues, land alienation and displacement. This article will discuss transitional justice by paying attention to the role of the TRC and the effects that it produced. Given this context, the conversations around truth-telling should recognise the intersection between the colonially prescribed state and Indigenous expressions of sovereignty defined through socio-cultural relationships and protocols.

Impact of medication reconciliation and medication reviews on the incidence of preventable adverse drug reactions during hospitalization of elderly patients. A randomized controlled trial.

Background: Of all adverse drug reactions, 35-45% are due to medication errors and would therefore be preventable. Thus, it is essential to implement effective strategies to prevent medication errors. However, it remains unclear whether medication reviews provide an additional benefit compared to medication reconciliation regarding medication safety. Aim: The present study aimed to evaluate whether medication reconciliation and medication reviews affect the incidence of preventable adverse drug reactions in elderly patients. Method: Non-elective patients 65 years and above admitted to the hospital, taking at least one high-risk drug, were eligible for participation in a three-armed randomized controlled trial. One group went through the medication reconciliation process, a second group received a comprehensive medication review, including medication reconciliation, and the third group did not receive any pharmaceutical intervention (control group). The incidence of preventable adverse drug reactions during hospitalization was set as the primary endpoint. The severity of the preventable adverse drug reactions and the number and clinical relevance of drug-related problems and discrepancies were defined as secondary endpoints. Results: In 207 patients, 74 preventable adverse drug reactions were detected. Neither medication reconciliation nor medication reviews showed a significant impact on the incidence of preventable adverse drug reactions compared to the control group. However, medication reviews significantly reduced the severity of preventable adverse drug reactions (p=0.017). Conclusion: The current study results suggest that medication reviews may have an impact on a clinically relevant outcome by reducing the severity of preventable adverse drug reactions. A significant impact of medication reconciliation on clinically relevant outcomes could not be demonstrated. Based on the results of this study, when deciding on a pharmaceutical intervention comprehensive medication reviews should be preferred over sole medication reconciliation whenever possible.

Navigating ISO 20022 maintenance in a connected world: A vision for harmonisation

The implementation of ISO 20022 in payment infrastructures has been hailed as a paradigm shift towards seamless transactions, heralding flexibility for financial market infrastructures (MIs) and enabling the creation of bespoke ISO 20022 variants. The initial allure of this flexibility, however, led to an unintended consequence — a proliferation of variants with different timelines, versions and market practices. This fragmented landscape has introduced challenges for organisations seeking to achieve high levels of automated ‘straight-through processing’. Different variants affect end-users’ ability to automate reconciliation processes and complicates endeavours to establish and sustain a cohesive ISO 20022 future. As we navigate the intricacies of a globally interlinked financial ecosystem, the role of ISO 20022 maintenance has emerged as a linchpin in the seamless exchange of standardised financial messages. This paper emphasises the importance of streamlining the ISO 20022 environment and messaging life cycle to facilitate efficient maintenance processes, foster broader harmonisation and usher in an era of truly frictionless payments. In proposing this shift, the paper advocates for a transformative approach. It posits two opportunities: the establishment of a unified, industry-led governance structure and the definition of a common message template. These initiatives are envisioned as essential to harmonising the fragmented ISO 20022 landscape, offering a path for end-to-end interoperability across the diverse payment chain. While acknowledging the ambitious nature of these proposals and timelines, the potential benefits are significant. The proposed initiatives could lead to more efficient maintenance processes, enhanced interoperability and a shared framework for ISO 20022 payments. The industry faces a crucial choice — whether to embrace this ambitious evolution or settle for the status quo. The imperative is clear: achieving a more interoperable and harmonised future for ISO 20022 payments is not just an opportunity but a necessity for the industry’s continued growth, resilience and operational efficiency.

Cultural Memory and Trauma: Commemorating the Past in Post-Conflict Bosnia Herzegovina

Post-conflict societies grapple with the complex interplay of cultural memory and trauma. Bosnia and Herzegovina, marked by the devastating 1992-1995 war, provides a poignant case study. This research delves into how collective memory shapes commemoration practices and influences the ongoing process of healing and reconciliation. A mixed-methods approach was employed, incorporating qualitative data collection and analysis. In-depth interviews were conducted with survivors, community leaders, and cultural practitioners. Additionally, content analysis was performed on commemorative events, memorials, and public discourses. Findings highlight the dynamic nature of cultural memory. Commemoration practices serve as sites of contestation, reflecting diverse narratives and interpretations of the past. Trauma manifests in both individual and collective experiences, shaping identity and influencing social relations. In conclusion, the study underscores the crucial role of cultural memory in post-conflict societies. Commemoration serves as a vehicle for acknowledging suffering, promoting healing, and fostering reconciliation. However, it is essential to navigate the complexities of diverse narratives and ensure inclusive representation.

Unlocking the potential of advanced large language models in medication review and reconciliation: A proof-of-concept investigation

BackgroundMedication review and reconciliation is essential for optimizing drug therapy and minimizing medication errors. Large language models (LLMs) have been recently shown to possess a lot of potential applications in healthcare field due to their abilities of deductive, abductive, and logical reasoning. The present study assessed the abilities of LLMs in medication review and medication reconciliation processes. MethodsFour LLMs were prompted with appropriate queries related to dosing regimen errors, drug-drug interactions, therapeutic drug monitoring, and genomics-based decision-making process. The veracity of the LLM outputs were verified from validated sources using pre-validated criteria (accuracy, relevancy, risk management, hallucination mitigation, and citations and guidelines). The impacts of the erroneous responses on the patients' safety were categorized either as major or minor. ResultsIn the assessment of four LLMs regarding dosing regimen errors, drug-drug interactions, and suggestions for dosing regimen adjustments based on therapeutic drug monitoring and genomics-based individualization of drug therapy, responses were generally consistent across prompts with no clear pattern in response quality among the LLMs. For identification of dosage regimen errors, ChatGPT performed well overall, except for the query related to simvastatin. In terms of potential drug-drug interactions, all LLMs recognized interactions with warfarin but missed the interaction between metoprolol and verapamil. Regarding dosage modifications based on therapeutic drug monitoring, Claude-Instant provided appropriate suggestions for two scenarios and nearly appropriate suggestions for the other two. Similarly, for genomics-based decision-making, Claude-Instant offered satisfactory responses for four scenarios, followed by Gemini for three. Notably, Gemini stood out by providing references to guidelines or citations even without prompting, demonstrating a commitment to accuracy and reliability in its responses. Minor impacts were noted in identifying appropriate dosing regimens and therapeutic drug monitoring, while major impacts were found in identifying drug interactions and making pharmacogenomic-based therapeutic decisions. ConclusionAdvanced LLMs hold significant promise in revolutionizing the medication review and reconciliation process in healthcare. Diverse impacts on patient safety were observed. Integrating and validating LLMs within electronic health records and prescription systems is essential to harness their full potential and enhance patient safety and care quality.

Global perceptions of state apologies for human rights violations.

State apologies for human rights violations are often seen as a key mechanism in reconciliation processes. Nevertheless, they are often contested as well and have not been embraced equally by countries around the world. This raises questions about their universal value and potential to address or redress past harmdoing by countries. In a study across 33 countries (n = 11,023), we found that people around the world consider apologies by states for human rights violations to be reasonably important but tend to be less supportive of the idea that their own country should apologize for past harmdoing. We found that this discrepancy was amplified in countries with stronger honour norms and a stronger collective sense of victim- rather than perpetratorhood. Moving beyond the decontextualized approach that has prevailed in previous psychological research on this topic, our findings show that people's attitudes towards apologies by their country do not exist in a cultural and social vacuum but depend on the extent to which the broader context affords a critical reflection on past harmdoing. As such, they help explain why some countries have been reluctant to offer apologies, and why such gestures may also be more controversial in some contexts than in others.

Online nonlinear data reconciliation to enhance nonlinear dynamic process monitoring using conditional dynamic variational autoencoder networks with particle filters

In the chemical plants, data-driven process monitoring serves as a vital tool to ensure product quality and maintain production line safety. However, the accuracy of monitoring hinges directly upon the quality of process data. Given the inherently slow and complex nature of chemical processes, coupled with the potential for gross errors in process data leading to inaccuracies in model predictions, this paper proposes a method called Conditional Dynamic Variational Autoencoder combined with a Particle Filter (CDVAE-PF) for data reconciliation and subsequent process monitoring. CDVAE-PF leverages the capabilities of Conditional Dynamic Variational Autoencoder (CDVAE) to effectively model chemical process data in the presence of noise. This probabilistic model serves as the foundation for the Particle Filter (PF), which is employed for data reconciliation. Moreover, CDVAE-PF incorporates mechanisms to detect and rectify gross errors in process data, further enhancing its efficacy in data reconciliation. Subsequently, monitoring indices based on CDVAE are established to facilitate process monitoring. Through numerical simulations of a two-to-one variables Continuous Stirred Tank Reactor (CSTR) example and a fifteen-to-one variables dichloroethane distillation process from an actual chemical plant, CDVAE-PF demonstrates its effectiveness by reducing mean absolute error to 7.8 % and 12.8 % respectively in gross error data reconciliation. Moreover, in terms of monitoring performance, CDVAE-PF successfully mitigates misjudgments caused by gross errors, thereby significantly enhancing the reliability of process monitoring in chemical plants.

Pharmacists' Medication Reconciliation Interventions During Admission and Transfer from an Emergency Department at a Tertiary Care Hospital: A Randomized Pilot Study and Evaluation of Physician and Patient Perceptions.

The study aimed to assess the impact of pharmacist interventions during the transition of care. Medication discrepancies can occur at various levels of transition, such as during admission, the transition from emergency to special wards or from special to general wards, and during discharge. Discrepancies can be detected through the process of medication reconciliation. The objective of the study was to compare discrepancies among patients exposed to pharmacist intervention groups and those who were not and assess the perception of healthcare professionals and patients towards integrating pharmacists in the transition care process. A pharmacist-led interventional study was conducted for six months on patients above 18 years of age and either sex who were admitted to the emergency department, had chronic diseases, and subsequently transferred to another department (any). The patients were randomized into intervention and control groups. The pharmacist performed a medication reconciliation and medication review to identify discrepancies in every transition in both the groups, and then reported to the treating physician to resolve in the intervention group. Among the 73 patients recruited in the study, 152 discrepancies were identified. The total discrepancies observed in the control and intervention groups were 78 (51.3%) and 74 (48.6%), respectively. The majority, 35.53%, were found during the transition from emergency to special wards. The physician, upon pharmacist recommendations, accepted and resolved 48 discrepancies in the intervention group. The healthcare professional acceptance rate of pharmacist interventions was 64.86%. The transitions of care are at risk for errors due to medication discrepancies, and pharmacists could potentially identify and resolve discrepancies. Healthcare professionals and patients reported to be satisfied by the involvement of clinical pharmacists in the healthcare team.

Commemorating the Events of May 4, 1970 at Kent State University, USA: An Analysis of the Reconciliation Process

On May 4, 1970, American history saw a violent outburst between the US government and anti-Vietnam War demonstrators. On this day, protesters who were unarmed and gathered on the Kent State University campus were opened fire upon by Ohio State National Guardsmen. Four students were dead and nine injured in the span of thirteen seconds. Emotions swept across the USA following the shootings. Discussions concerning the shootings' purpose, significance, and memory are still ongoing. Many memorials have been built in the decades after the May 4th shootings as a way to remember the atrocity. This study aims to provide an overview of the May 4th events at Kent State University and the memorializing process that has occurred on campus. This study describes and analyzes some of the commemorations such as the candlelight walk and vigil, memorials, and their function in the transitioning process. The main discussion of this article revolves around the effectiveness of the assistance given to the victims in their healing journey, the adequacy of the support, and the exploration of other options. Additionally, it explores alternative strategies for healing. Finally, this article offers the establishment of a historical truth commission for promoting the healing process.

Hybrid Twins Modeling of a High-Level Radioactive Waste Cell Demonstrator for Long-Term Temperature Monitoring and Forecasting.

Monitoring a deep geological repository for radioactive waste during the operational phases relies on a combination of fit-for-purpose numerical simulations and online sensor measurements, both producing complementary massive data, which can then be compared to predict reliable and integrated information (e.g., in a digital twin) reflecting the actual physical evolution of the installation over the long term (i.e., a century), the ultimate objective being to assess that the repository components/processes are effectively following the expected trajectory towards the closure phase. Data prediction involves using historical data and statistical methods to forecast future outcomes, but it faces challenges such as data quality issues, the complexity of real-world data, and the difficulty in balancing model complexity. Feature selection, overfitting, and the interpretability of complex models further contribute to the complexity. Data reconciliation involves aligning model with in situ data, but a major challenge is to create models capturing all the complexity of the real world, encompassing dynamic variables, as well as the residual and complex near-field effects on measurements (e.g., sensors coupling). This difficulty can result in residual discrepancies between simulated and real data, highlighting the challenge of accurately estimating real-world intricacies within predictive models during the reconciliation process. The paper delves into these challenges for complex and instrumented systems (multi-scale, multi-physics, and multi-media), discussing practical applications of machine and deep learning methods in the case study of thermal loading monitoring of a high-level waste (HLW) cell demonstrator (called ALC1605) implemented at Andra's underground research laboratory.

Transformative justice to support truth and reconciliation within nurse-midwifery education.

Nursing education holds a history framed in white supremacy and whiteness. Efforts to employ antiracist strategies have been hindered, largely due to an inability for faculty to acknowledge and hold accountability for racialized harms that occur within nursing educational structures. A nurse-midwifery program in the Pacific Northwest United States uncovered harm that impacted students and identified a need to respond and hold accountability. Guided by the framework of Transformative Justice, a truth and reconciliation process was implemented as a first step to better address racism within nursing and nurse-midwifery education. This paper describes the process to support other institutions in their work to address harms within nursing education.

Effectiveness of internal controls mechanisms in preventing and detecting fraud

This review examines the effectiveness of internal control mechanisms in preventing and detecting fraud within organizations. Internal control mechanisms are essential components of corporate governance, designed to safeguard assets, ensure the accuracy of financial records, and promote operational efficiency. The study begins by defining internal controls and their critical role in fraud prevention and detection, highlighting the significance of a robust control environment. The components of the internal control environment, risk assessment, control activities, information and communication, and monitoring activities are discussed to provide a comprehensive understanding of their structure and function. Preventive controls, such as segregation of duties, authorization processes, and access controls, are analyzed to assess their role in minimizing the risk of fraud occurrence. Case studies and examples of organizations with effective preventive measures are presented to illustrate best practices. The challenges and limitations faced by organizations in implementing preventive controls are also explored. Detective controls, including reconciliation processes, internal audits, and whistleblower hotlines, are evaluated for their ability to identify and expose fraudulent activities. The review reviews case studies demonstrating the success of detective controls in uncovering fraud and discusses the obstacles organizations encounter in maintaining effective detection mechanisms. The evaluation section of the study focuses on metrics and indicators used to assess the effectiveness of internal controls, such as the reduction in fraud incidents and increased detection rates. Tools and techniques for evaluation, including internal and external audits, are examined to understand their role in ensuring control effectiveness. The review concludes by offering best practices for enhancing internal control mechanisms, emphasizing continuous monitoring, employee training, and the adoption of advanced technologies. The critical role of management in fostering a culture of ethical behavior and supporting internal audit functions is underscored. Recommendations for organizations and directions for future research are provided to guide ongoing efforts in fraud prevention and detection. Keywords: Fraud Prevention, Internal Control, Detective Control.

الصلح في التحفيظ العقاري كآلية بديلة لفك النزاعات

It is known that real estate preservation disputes are characterized by the complexity of their procedures, their high cost, and the length of the decision-making process. There was no way out of this impasse except to find a legal mechanism for settling disputes, namely: “reconciliation”; Where the legislator sought to include it within the jurisdiction of the real estate portfolio. However, this mechanism began to raise many questions such as the extent to which the reconciliation is considered binding by the real estate governor, and what are the implications of it, and the extent to which the records completed in this regard acquire the legal value, and the extent of the efficacy of conducting it in the disputes of real estate preservation cases. This study aims to highlight the role given by the Western real estate legislator to the Governor's Institution in order to strengthen the preservation procedure through the reconciliation mechanism. To address the issue from its various aspects, according to the questions raised, we have adopted multiple approaches. Including the descriptive method, which is indispensable in the study of any legal topic, in addition to the analytical method, through which we analyze legal requirements, especially new ones, as well as the inductive method. The researchers concluded that there are several obstacles that prevent people from benefiting from the reconciliation mechanism in real estate conservation disputes. They also presented a set of suggestions, including the inclusion of specific language within real estate conservation laws requiring the governor to conduct reconciliation and the official documentation of the reconciliation process.The researchers concluded that there are several obstacles that lead to the failure to benefit from the reconciliation mechanism in disputes related to real estate conservation. They also presented a set of suggestions, including the inclusion of specific literal text within real estate conservation laws requiring the governor to conduct reconciliation and the official documentation of the reconciliation process.

Implementing community-based medication reconciliation programs in the USA: Enhancing continuity of care and reducing errors

This concept paper proposes the implementation of community-based medication reconciliation programs in the USA to improve continuity of care and reduce medication errors. By engaging patients, caregivers, and healthcare providers in medication reconciliation processes, this paper aims to promote medication safety and enhance healthcare coordination within the community. Community-based medication reconciliation programs are critical for improving healthcare outcomes in the United States by enhancing continuity of care and reducing medication errors. This concept paper explores the implementation of such programs, focusing on their benefits, challenges, and strategies for successful execution. The paper emphasizes the importance of medication reconciliation in preventing adverse drug events and improving patient safety. It reviews existing literature to provide a comprehensive understanding of the subject and identifies gaps in current community-based medication reconciliation programs. Key components of successful implementation are highlighted, including stakeholder engagement, technological support, and patient education. The paper also discusses the role of healthcare providers, pharmacists, and patients in ensuring the effectiveness of these programs. Overall, this concept paper provides valuable insights into the design and implementation of community-based medication reconciliation programs in the USA. By implementing these programs, healthcare organizations can significantly enhance continuity of care, improve patient safety, and reduce medication errors. Keywords: Medication, Community, Care, Patients, Safety, Error, USA.

The many conceptions of post-conflict reconciliation: learning from practitioners

ABSTRACT Reconciliation is a ubiquitous concept in peacebuilding, marred by a disconnect between philosophical perspectives and practical realities. The concept's broad range of meanings produce differing and potentially contradicting policy recommendations. Moreover, although reconciliation is embedded in intimate community relationships, grassroots reconciliation initiatives are often treated as dependent on national and international programmes loosing their conceptual agency. The paper explores the impact of different views of reconciliation, defined by two main characteristics: whether they are relational or reflexive and whether they set well-defined goals or take an open-ended approach. Consequently, five reconciliation types emerge: instrumental, dialogical, restorative, transformative, and experiential. Each reflects unique views of conflict and peace and different visions of what it takes to transform society. The typology contributes to a comparative study of peacebuilding processes and encourages paying greater attention to local politics and communitarian agency in peacebuilding and reconciliation processes.

Neighbours under the North Star: Civil wars in Finland and Korea

The article has two objectives. The first one is to advance the existing studies on civil wars by developing a comparative approach. It explores similarities and differences between the Finnish and Korean experiences. The broader objective of the article is to initiate a project to explore potential connections between the Nordic region and the Korean peninsula. There are various direct and indirect linkages between the Nordic countries and Korea. Finland had long been part of Sweden and then part of Russia. Finland achieved independence, but it was immediately overshadowed by the war. Korea had long been influenced heavily by China and then colonised by Japan. Independence brought sunshine on the peninsula, but it soon disappeared with the Korean War. Against this backdrop, the article investigates the civil wars in Finland and Korea. In order to go beyond the existing research, the article pays attention to popular culture (film) depicting the two wars. The article also sheds light on how Finland and Korea have tried to pave the way to reconciliation. If the war still divides Finland even after 100 years, the reconciliation process in Korea would be much more complex and difficult.

Education Research: What Medical Students Value in Neurology Residents: A Qualitative Study to Inform Resident as Teacher Curricula.

Residents are responsible for much of the formal and informal teaching of neurology clerkship medical students. High-quality resident teachers can enhance clerkship satisfaction, decrease neurophobia, and increase specialty interest. To train such residents, some institutions have developed resident as teacher (RAT) curricula. Existing RAT curricula are highly variable, partly because of our limited understanding of medical student attitudes and expectations regarding the qualities and skills of effective resident teachers. We sought to identify important themes in resident teaching, based on qualitative analysis of written evaluations by students, to better inform future RAT curricula in neurology. Clerkship student evaluations of residents from 2012 to 2023 at a single institution were collected and anonymized. The narrative comments were thematically coded using conventional content analysis in an iterative process of reconciliation and recoding. Randomly selected evaluations were analyzed in batches of 50 at a time until thematic saturation was achieved. A total of 200 evaluations yielded 6 themes with 27 subthemes: (1) Work-based learning, teaching and assessment: "sets expectations," "student involvement in care," "student autonomy over care," "helps students prepare/practice," "gives feedback," "mentorship and coaching," and "challenges students"; (2) Attitudes as teacher: "likes to teach," "made time to teach," "inspirational/fun," "patience," "approachability," and "learner-centric"; (3) Learning environment: "safety" and "clear communication"; (4) Role modeling: "knowledge," "skills," "attitudes," and "leadership"; (5) Content of teaching: "clinical skills," "medical knowledge," "nonmedical topics," and "directed to further learning"; and (6) Context of teaching: "bedside/in exam room," "attending rounds," "in workflow," and "break for teaching." The most prevalent subthemes were "student involvement in care," "gives feedback," "safety," "made time to teach," and "approachability." In their written evaluations of neurology residents, medical students identified many attributes, skills, and methods that led to a positive learning experience. Many of these themes highlighted the importance of residents facilitating work-based learning, cultivating the learning environment, and serving as role models rather than formal teaching activities alone. We provide recommendations for further RAT curricular development informed by these results. Using these findings, we further illustrate how residents influence the tripartite interaction between the learner, their subject, and their environment seen in existing learning theories.

Taxable Business Income in Palestine: Tax Treatment in Palestine for Depreciation Expense for Assets vs. Accounting Treatment According to International Accounting Standards

Accounting is the source of information that any facility's relevant body requires in order to make economic judgments because it arranges the facility's financial reports regularly. The administration, for example, benefits from financial accounting findings because it uses them to plan, direct, and supervise financial operations. Additionally, it oversees and decides on the affairs of lenders, investors, governmental organizations, and scientific research institutions [3] There is a need for unified accounting standards to govern measuring and releasing information whenever financial reports are made in the age of globalization, the expansion of global marketplaces, and the beginning of the industrial revolution. Beneficiaries will be able to quickly compare them to assess and evaluate financial reports and make the most accurate decisions. In 1973, the International Accounting Standards Committee (IASC) issued the first international standards, the International Accounting Standards (IAS). They also wanted to make global business comparisons easier, increase transparency, and restore faith in financial reports. Later, the International Financial Reporting Standards (IFRS) replaced the International Accounting Standards (IAS) [9]. Moreover, the primary goals of commercial accounting and taxation are not the same. The former requires a straightforward representation of the actual data because it involves gathering information to monitor and make decisions; the latter—even though its primary goal is to increase revenue is frequently employed as a tool for the state's economic and social objectives [16]. The taxation reconciliation process often begins with the financial report's 'net income before taxation', unless there are special purpose financial reports that directly result in 'net [taxable] income'. Subsequently, this value is modified by a range of factors to provide 'net income' [6]. Net profit prepared according to international accounting standards, amending reports based on the approved income tax act to account for any liabilities in Palestine. The purpose of the research is to identify issues in the computation of taxable income in Palestine about which assessors and taxpayers have different opinions in Calculating the issue of depreciation assets and what is tax-recognized and what is not tax-accepted.