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 resort to the eloquence of the poetic image as a style reveals the poet's creativity and creativity in dealing with external influences, and reflect them with emotional images express a sense of intense emotional imagination, and this imagination stems from the experience of a poetic sense of truth, tasted by the recipient before the creator of the poetic text.

       The trade balance is considered as a way to join the national economy with the world, So it is the mirror that reflect the economic center of the country and it is point to competitive ability of it, The tariff and the exchange rate perform a great role to motivate the domestic production and improve the trade balance if we direct them to achieve the same purpose. The Iraqi economic has trade balance which achieve overabundant during the years of studying because of the oil exports, while the other exports represent a small percentage it is hardly remember, and expansion in imports from other side causes exhaustion in oil revenues, and this make the trade balance in permanent

 The current research aims to: (know the effectiveness of the harvesting strategy in the achievement of the students of the Institute of Fine Arts in environmental art.
- In order to know this effectiveness, the researcher put a main zero hypothesis and derived six sub-hypotheses from it. the usual way; As the research community reached (120) male and female students of the Fine Arts Institutes for the morning study in Baghdad. As for the research sample, it was chosen by the simple random method, and the number was (75) male and female students for the year 2021-2022 AD. The researcher applied a pre-knowledge test for the four groups of research to find out the level of previous experiences of students in the subject of environmen

In this study, we investigate the behavior of the estimated spectral density function of stationary time series in the case of missing values, which are generated by the second order Autoregressive (AR (2)) model, when the error term for the AR(2) model has many of continuous distributions. The Classical and Lomb periodograms used to study the behavior of the estimated spectral density function by using  the simulation.

The energy density state are the powerful factor for evaluate the validity of a material in any application. This research focused on examining the electrical properties of the Se6Te4- xSbx glass semiconductor with x=1, 2 and 3, using the thermal evaporation technique. D.C electrical conductivity was used by determine the current, voltage and temperatures, where the electrical conductivity was studied as a function of temperature and the mechanical electrical conduction were determined in the different conduction regions (the extended and localized area and at the Fermi level). In addition, the density of the energy states in these regions is calculated using the mathematical equations. The constants of energy density states are det

The Reasons behind the decadence of the studies concerning the evening school in Salah al Deen A field study

The current research aims to identify the extent to which cognitive economics skills are included in the content of the chemistry textbook for the third intermediate grade, and the research sample was represented in the chemistry textbook for the third intermediate grade. A list of knowledge economy skills was prepared (6) main skills (basic skills, communication skills, thinking skills, work skills Group, information-gathering skill, behavioral skills (and (20) sub-skills) (reading, writing, operations, computer skills and employability, oral expression and written communication, dialogue, persuasion, influence and arousal, analysis, problem-solving, decision-making, suggestions and hypotheses and employing them. Controlling, directing

This study included the fabrication of    compound (Tl_2-xHg_xBa_2-ySr_yCa₂Cu₃O_10+δ) in a manner solid state and under hydrostatic pressure ( 8 ton/cm²) and temperature annealing(850°C), and determine the effect of the laser on the structural and electrical properties elements in the compound, and various concentrations of x where (x= 0.1,0.2,0.3 ). Observed by testing the XRD The best ratio of compensation for x is 0.2 as the value of a = b = 5.3899 (A °), c = 36.21 (A °) show that the installation of four-wheel-based type and that the best temperature shift is T_C= 142 K  .When you shine a CO₂ laser o

The actual position and velocity of the sun and the  moon were calculate through one year , and the satellite position and velocity components (x,y,z, v_x, v_y, v_z) were calculate as well as the momentum component at inclination (116.5?) , argument of perigee (30?), longitude  node angle (40?), eccentricity (0.01), for deferent perigee height (200,300,..,1000 km). The acceleration of perturbations  which were calculated in this work are the sun and the moon attraction on the satellite, the solar radiation pressure, the atmospheric drag as well as the earth oblatness. The result show that the perturbation forces of atmospheric drag acceleration is effect by altitude and the sun, moon attractio