The Foreign Account Tax Compliance Act (FATCA) basically targets US citizens’ accounts hold at foreign banks and financial institutions blush, seems and non-financial sector by the Act:( retirement plan companies, investment funds, hedge funds and family investment companies.)

The non Compliance of Foreign of financial institutions act will lead to financial looses and harm regarding reputation, especially for the countries that rely on foreign relations in their financial and banking activities, in addition to deducting 30 % of their total incomes and sales coming from the USA. These institutions can avoid it by entering into agreement with the Internal Revenue Service's to be foreign financial institutions complied with the a

The aim of this study was to know the inhibition activity of squeezed grape waste extract on Bacillus stearpthermophilus by using three different tempretures degree 40, 60 and 80c, in order to reduce the time exposure of food for preservation. This study include two branchs: First: isolation and identification of Bacillus stearothermophilus from soil, 5 sample were collected from the soil of the college agriculture/Baghdad university. Samples were cultured on nutrient agar, microscopic and culturing tests were conducted and many biochemical tests were done. The isolates were cultivated at 55 c and 65 c for differentiate it from Bacillus coagulans which is can^'t grow at 65 c^o. The c

From 1979 to 1999 several theatricl groups had produced (Mackbeth) by shakespear which were directed by different director and the role being played by different actors. So the questions are: How did those a Iraqi actors approach that character by their performance? Did they interpret the character Truelly as the poet wanted to be. The researcher aims to find out the true performance by the actor who impersonate (mackbeth) as a wicked personality, who had un rational ambition. The researcher also aims to expose the style of acting fallowed by the Iraqi actors in that play. In chapter of review of literature, The researcher discusses the weaning and procedure of the actor performance which include characterization and transformation. He a

             bjective researcher through this research to Put a theoretical framework to strategic orientation the center on the market in the business and the diagnosis and interpretation of the nature of the link between relationships and influencing strategic orientation dimensions Almtmthelh organizations (Entrepreneurial Orientation, market Orientation, Interaction Orientation) and  the performance of the Iraqi Private Banks The research community and the  level of dimensional and through the use of scale (Balanced Scorecard) Bmnzawradtha the four, the test of this research in the Iraqi banking sector (Gulf Commercial Bank

The purpose of this research is to recognize the relationship between the dimensions of  banking service quality and customer's satisfaction , through customer's evaluation of the level of service quality offered to them by Al – Rasheed bank. Also to determine the proportional importance of different dimensions of service quality. In addition to examine the relationship between banking service quality in its dimensions  and customer's satisfaction. (150 ) samples were distributed among the bank customers , only (130 ) samples were collected and good for analysis.

The results were analyzed and examined the hypothesis through a group of statistical methods. The most important results is the positive evaluation of the ba

Artificial intelligence (AI) offers significant benefits to biomedical research and academic writing. Nevertheless, using AI-powered writing aid tools has prompted worries about excessive dependence on these tools and their possible influence on writing proficiency. The current study aimed to explore the academic staff’s perspectives on the impact of AI on academic writing. This qualitative study incorporated in-person interviews with academic faculty members. The interviews were conducted in a semi-structured manner, using a predetermined interview guide consisting of open-ended questions. The interviews were done in person with the participants from May to November 2023. The data was analyzed using thematic analysis. Ten academics aged

The research current (Comment formal for Hruvijat in contemporary Iraqi porcelain). In an attempt to study the Arab character that inspired the Iraqi artist of all intellectual its terms of reference and stylistic by taking advantage of the cultural heritage and the rebuilding of the character to create a system ride of relationships that focus on structural body ceramic body ideas and multiple implications are invested in the structural fabric of the products of contemporary ceramic .vdila for ways to achieve and processing techniques and transmission of functional specificity (blogging) and cosmetic particularly to semantics derive from the content and expresses itself templates ceramic raw materials and by building works of art in pla

Sound effects are considered to be a key element in children’s theatre, for it relays the context and amplifies its understandability, acceptability and its impact on the audience, so it’s a fundamental method in portraying the characters within the idea or the story, to produce the title and content with completeness in its relations that are associated with the rest of the fundamental elements represented in lighting, costumes, dialogue, decoration, etc. And this research included a set of subjects that are related to implementing the sound effects used in the Iraqi children’s theatre plays, chapter one included the problem and the need for studying this subject, as well as its importance and aim, and specifying the basic phrases

This study includes the rebuilding of cities that war destroyed, which include some of the special policies that should be followed in order to build cities that war destroyed and which have importance in the national and humanitarian level, as well as some international experiences discussed including Warsaw, and the regional experiences, including Lebanon and concentrates on the foundation stone and evaluate it with global and regional experiences so that we can concluded with an integrated strategy that will achieve the best results in doing the reality that we live in these cities which are suffering from such disasters . In order to achieve the best goals we should review the best concepts and theories related to reconstruction afte