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The Capability of The Iraqi Banking Sector of Commitment to Implementing the Act: (FATCA)Through The Specialized Computerized Program
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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 act. The Iraqi Government entered into a god-will agreement in this connection with the US side according to Model (2) of FATCA , to enhance Iraq’s reputation worldwide, especially regarding world banking sector. Thus, all financial institutions and banks of Iraq become complied with the Act  according to the US-Iraq Inter-Government Agreement. Iraqi financial institutions sought at signing up for the Internal Revenue Service's gaining a (GIIN) and complying with the Act, to assure compliance with the Central Bank of Iraq’s local laws of Act enforcement.

Research dilemma is considering how potential the Iraqi banking sector of putting the Foreign Account Tax Compliance Act (FATCA) Through The Specialized Computerized Program in place and reporting to the Internal Revenue Services .

Therefore, the research seeks at knowing what the Foreign Account Tax Compliance Act (FATCA) is about and considering how capable the Iraqi Banking Sector of enforcement of the Act.

To achieve this goal researcher hypothesis has provided that: The Iraqi banking sector is able to comply with the application  for the foreign accounts tax compliance Act  (FATCA)  and implementation of the basic requirements of the law through the specialized computerized program for the purpose of preparation and sending financial reports on US persons subject to the Act and are intended to be disclosed to the Department US internal revenue Service       .

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Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Trends of Women's Economic Empowerment in Iraq for the Period 1990-2018
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This research aims to study the economic, social, and political reality of Iraqi women by identifying the obstacles and diagnosing their empowerment trends in various fields, assessing the extent of their participation in economic activity, and re-achieving balance between women and men by reducing the gender gap between them and reducing the percentage of female unemployment to the lowest possible level. Is achieved by enhancing confidence in Iraqi women by enacting laws and making decisions that allow them to access resources freely. The researcher used the descriptive and analytical method to deal with information and data related to the research topic over a specific period (1990-2018), using local, Arab, and international re

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Publication Date
Sun May 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Voltarin Drug on Some Genetic Indices in Albino Mice
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   The present study  is designed to reveal the  effect of  Voltarin drug   on some genetic indicators such as  mitotic index(MI) of bone marrow cells and chromosome  aberrations(CA) .The Voltarin is one of non Steroidal Anti-inflammation drug .Three concentrations of Voltarin  were used  1.6 , 2 , 2.5   mg/kg  Albino  mices  (Mus  musculus) were  injected  for 7 days then     mitotic index (MI) was counted and chromosomal aberrations of bone marrow cells  .  The  results  could be  summarized  as   follows :  1-The doses (1.6,2) mg/Kg  showed no  negative effects on&nbs

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Publication Date
Sat Dec 30 2023
Journal Name
Modern Sport
The effect of interactive speed exercises on developing some skills Women's futsal
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The speed of skills has become linked to modern methods of individual and group play, and each of them has begun to serve the other tactically. Through the follow-up of the researchers, they noticed that there is a significant weakness in the speed of performance and slowness in mental preparation, which plays a major role in understanding mental readiness, which is linked to the speed of making decisions during the game, as well as the weakness of the physical speed of the female players, which in turn has an impact on the skill performance of the players of the Iraqi clubs, which are the main supporter of the national team. The study aimed to identify the effect of interactive speed training on the performance of some skills among

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Publication Date
Thu Apr 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Estimate Complete the Survival Function for Real Data of Lung Cancer Patients
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 In this paper, we estimate the survival function for the patients of lung cancer using different nonparametric estimation methods depending on sample from complete real data which describe the duration of survivor for patients who suffer from the lung cancer based on diagnosis of disease or the enter of patients in a hospital for period of two years (starting with 2012 to the end of 2013). Comparisons between the mentioned estimation methods has been performed using statistical indicator mean squares error, concluding that the survival function for the lung cancer by using shrinkage method is the best

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Publication Date
Wed May 18 2016
Journal Name
Al-academy
Industrial design in the era of post-modernism: لبنى اسعد عبد الرزاق
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Linked to the post-modern historical transformations sociological which raided the developed Western societies since the middle of last century, which consisted mainly in the emergence of what he called Alsosiologion (consumer society a) and (Affluent Society), as it appeared the new social lifestyle is not only characterized by the provision of the accumulation of capital and sparingly in spending, but rather a kind of extravagance and encourage consumption, prompting some to say that consumption is a community postmodern engine, and other labels for this period of economic backgrounds, such as the new capitalism and the system of the new capitalist Alseperntiqi technical and labels purist such as industrial post-society emerged, some a

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Publication Date
Sat Oct 12 2019
Journal Name
Journal Of The College Of Education For Women
Uncompleted Personality and it’s relation with Some Variables of the University Students
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Uncompleted Personality and it’s relation with Some Variables of the University Students

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Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Physical Properties and Chemical Kinetics for the Interaction of Albumin with Amoxicillin
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Albumin is the most abundant protein in blood plasma, serves as a circulating depot for endogenous and exogenous (e.g. drugs) compounds due to its ligand binding properties, this work aim to get information about the binding of Amoxicillin (antibiotics) with albumin, and the influence of the solvent polarity and ionic strength on it by using UV -vis spectrophotometric measurements in phosphate buffer of pH7.4 and three different temperature (290, 300, 310) K. The UV absorption shows a change and a shift in the absorbency and a shift in albumin and amoxicillin peaks, the two changes are indicative of complex formation. The stoichiometry of the interaction were calculated by the method of continuous variations which was1:1at pH 7.4.The equ

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Publication Date
Fri Dec 29 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Jaundice on Some Hematological and Biochemical Parameteres in Human
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This   study   has   investigated   the   effect   of   jaundice   on   some

hematological  and biochemical paramenters in male and female.  The results have shown significant decrease in Hemoglobin concentration, packed cell volume, white blood cell count and platelet count. The biochemical parameters results have shown significant increase in prothrombine time, level of total bilirubin, Aspartale transminase and Alanin trans aminase in the serum of male and femal.

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Publication Date
Sun Dec 12 2010
Journal Name
Journal Of Planner And Development
The effect of pedestrian roads in providing a comfortable environment for humans
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Planning of cities show great attention on streets planning as one of the most structural component foundations for cities, that providing many functional needs and connect parts of the city each other, and work as a commercial and services activities centers. Instead of this highly focused on distributing streets with different streets types such as economical and trading and housing streets. This concerned was only on the dimensions and scales of different types of vehicles and their movement. When scale and dimension and movement of mans were as a second priority in designing and planning streets. Which came's first for traditional streets. The research try to submit some designs guides for planners that contribute in re conce

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Publication Date
Sat Oct 01 2011
Journal Name
Iraqi Journal Of Physics
The Structure and Electrical Properties of Porous Silicon Prepared by Electrochemical Etching
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Porous silicon was prepared by using electrochemical etching process. The structure, electrical, and photoelectrical properties had been performed. Scanning Electron Microscope (SEM) observations of porous silicon layers were obtained before and after rapid thermal oxidation process. The rapid thermal oxidation process did not modify the morphology of porous layers. The unique observation was the pore size decreased after oxidation; pore number and shape were conserved. The wall size which separated between pore was increased after oxidation and that effected on charge transport mechanism of PS

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