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

Nowadays, people's expression on the Internet is no longer limited to text, especially with the rise of the short video boom, leading to the emergence of a large number of modal data such as text, pictures, audio, and video. Compared to single mode data ,the multi-modal data always contains massive information. The mining process of multi-modal information can help computers to better understand human emotional characteristics. However, because the multi-modal data show obvious dynamic time series features, it is necessary to solve the dynamic correlation problem within a single mode and between different modes in the same application scene during the fusion process. To solve this problem, in this paper, a feature extraction framework of

For a long time, the intensification of profit represented a major goal for the company management ,but this goal confirmed a series of restrictions such the constriction on short period, the time rather than on long and medium strategic goal, the relationships with customers ,the supplies, employees , This goal is replaced by another one (intensification of the company's value) ,and the fortune of the share holders itself ,for the purpose  of creating value, the company must generate  great outcomes to cover the operating expense and to insure the a suitable compensation to the invested capital (the market value added) is  the indication used to estimate the company ability to create value –added the development

The research aims to employ one of the most important strategies for recovery from the crisis of the Covid-19 pandemic, which ravaged the economies of the entire world and its various sectors, including the banking sector, through financial technology that is based on digital transformation to achieve financial sustainability and the creation of innovative financial value chains in light of the decline in the banking sector as a result of The negative effects of the Covid-19 pandemic, be guided by the relevant international accounting standards to control the risks associated with financial technology. To recover from the Covid-19 crisis, the research came out with a set of recommendations, most notably financial technology from

Organizations nowadays, whether public or private organizations, productive or service (such as banks), face major challenges as a result of rapid and continuous changes, and in front of these challenges traditional management operations and tools become unable to make the organization able to work, which makes it imperative for these organizations to follow the methods and management practices, including the proposed knowledge risk management and strategic direction so that it can elevate its actions at the level of developments in reality, in the sense that these organizations and in the light of environmental developments to characterize their strategic direction as an intellectual approach characterized by mo

The audit committees are considered to be one of the most important committees because of the role they play in supervising and monitoring the process of formation of the financial statements and correction of the internal supervising system also strengthening the independency of the internal and external audit. Matters which increases the efficiency and integrity of the financial statements which reflects positively on competence of board of directors and then enhance the position of the company through increasing the trust of the users of the financial statement within the company. 

Therefore, this research deals with the evaluation of the performance of the audit committees in Iraqi banks according to the local rules and

   The Standard of reasonableness is considered as one of the objective standards adopted by the English Common law, to determine the standard of the care to be taken by the debtor of the obligation. And to ascertain the realization of the civil liability of negligence, the materialization of which requires four conditions. That is to say,  the imposition of the duty of care to the defendant, the beach of the duty of care, the damage befalling the plaintiff, and the causation or causal link between the tort of negligence and the damage.  It is also worth-bearing in mind that the forms of the  Standard of reasonableness are variate in the English law to meet the different circumstances arising from the variation o

The research sought to demonstrate the effectiveness of monetary policy in banking stability by measuring the impact of monetary policy in the composite index of banking stability in Iraq for the period 2010/2017, as the stability of the financial system is one of the main objectives that the Central Bank is keen to achieve along with other objectives to ensure the performance Effective for all economic units, this is what prompted the central banks to give more attention in ensuring the safety, durability and stability of their financial systems, and the increasing interest by the Central Bank of Iraq in the subject of financial stability stems from its responsibility in ensuring a sound and stable financial system. Maintain it and mini

The development of the phenomenon of crime in terms of quantitative and qualitative led to turn this phenomenon from the individual level to the international level... and now a wide range of individual called (victim), maybe thousands and sometimes millions... And from the use of simple primitive methods of killing the lethal weapons... This is the beginning of the international crimes against the security and safety of humanity such as genocide and war crimes and crimes against humanity.

Although it is hard to eliminate the crime, the efforts of the international community will necessarily be diverted to prevent the commission of serious crimes and violations or to limit their effects.

Since the existence of a judicial

       The interest in the consumer and the search for appropriate means to protect it is not recent. The consumer protection has been the focus of legal, judicial and juristic interest, since the middle of the last century, and this interest has resulted in the adoption of many rules that would provide protection to the consumer as the weak party in the contractual relationship .banking laws sought to determine who is the banking consumer covered by protection, as well as  to indentify financial institutions that are committed to providing protection to the banking consumer when providing banking services, also ,the scope of consumer protection requires determining the banking  activities provided