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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
Wed May 01 2013
Journal Name
Ieee Journal Of Biomedical And Health Informatics
Classification of Finger Movements for the Dexterous Hand Prosthesis Control With Surface Electromyography
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Publication Date
Wed Jun 25 2014
Journal Name
Journal Of Petroleum Geology
SEQUENCE STRATIGRAPHIC ANALYSIS OF THE MID‐CRETACEOUS MISHRIF FORMATION, SOUTHERN MESOPOTAMIAN BASIN, IRAQ
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The middle Cenomanian – early Turonian Mishrif Formation, a major carbonate reservoir unit in southern Iraq, was studied using cuttings and core samples and wireline logs (gamma‐ray, density and sonic) from 66 wells at 15 oilfields. Depositional facies ranging from deep marine to tidal flat were recorded. Microfacies interpretations together with wireline log interpretations show that the formation is composed of transgressive and regressive hemicycles. The regressive hemicycles are interpreted to indicate the progradation of rudist lithosomes (highstand systems tract deposits) towards distal basinal locations such as the Kumait, Luhais and Abu Amood oilfield areas. Transgressive hemicycles (transgressive systems tract deposits)

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Publication Date
Thu Nov 09 2023
Journal Name
Beirut: Al-arif Publishing House
Arabic-English Dictionary of Euphemistic and Non-literal Expressions in the Glorious Qur’an
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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Kinetic- spectrophotometric Method for the Determination of Naringenin in Pure and Supplements Formulations
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          Simple, cheap, sensitive, and accurate kinetic- spectrophotometric method has been developed for the determination of naringenin in pure and supplements formulations. The method is based on the formation of Prussian blue. The product dye exhibits a maximum absorbance at 707 nm. The calibration graph of naringenin was linear over the range 0.3 to 10 µg ml-1 for the fixed time method (at 15 min) with a correlation coefficient (r) and percentage linearity (r2%) were of 0.9995 and 99.90 %, respectively, while the limit of detection LOD was 0.041 µg ml-1. The method was successfully applied for the determination of naringenin in supplements with satisfac

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Publication Date
Fri Jun 30 2023
Journal Name
Iraqi Journal Of Science
Stratigraphy Analysis of the Nahr Umr Formation in Zubair oil field, Southern Iraq
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     The Nahr Umr Formation is considered one of the main reservoirs produced in southern Iraq. It is one of the important siliciclastic deposits of the Cretaceous sequence of Iraq oilfields. Zubair oil fields ZB-190 and ZB-047 were chosen to study areas. This study depends on the available core and cutting samples to determine the facies analysis, depositional environments, petrographic characteristics and diagenesis processes. Based on the description of the core and the borehole, six types of facies were distinguished in the Nahr Umr Formation, resulting in an intercalated sandstone and shale with a thin layer of siltstone. The petrographic study of the clastic part of the Nahr Umr Formation showed that the sandstone is composed m

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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Study the Structural Properties of Porous Silicon and their Applications as Thermal Sensors
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The photo-electrochemical etching (PECE) method has been utilized to create pSi samples on n-type silicon wafers (Si). Using the etching time 12 and 22 min while maintaining the other parameters 10 mA/cm2 current density and HF acid at 75% concentration.. The capacitance and resistance variation were studied as the temperature increased and decreased for prepared samples at frequencies 10 and 20 kHz. Using scanning electron microscopy (SEM), the bore width, depth, and porosity % were validated. The formation of porous silicon was confirmed by x-ray diffraction (XRD) patterns, the crystal size was decreased, and photoluminescence (PL) spectra revealed that the emission peaks were centered at 2q of 28.5619° and 28.7644° for et

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Publication Date
Sun Jun 27 2021
Journal Name
Journal Of The College Of Education For Women
Morphometric Characteristics of the Aziana Valley Basin: هبه محمد فياض, اسحق صالح العكام
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The present study aims at examining quantitatively the morphometric characteristics of Iziana Valley basin that is located in the northern part of Iraq; particularly in south of Erbil Governorate. This basin is considered one of the small sub-basins where its valleys run on formations of the Triple and Quadrant Ages, which are represented by the Bay Hassan formations, and the sediments and mixed sediments of the cliffs, respectively. The area of ​​the Iziana basin amounts to (36.39 km2) whereas the percentage of its rotation reaches (0.17); a low percentage, which indicates that the basin diverges from the circular to the rectangular shape. The value of the elongation ratio of the basin reaches (0.38) while the terrain rat

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Publication Date
Thu May 25 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Seasonal Abundance of Adult Beetles Species on the Exposed Carcasses in Baghdad City
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Beetles specimens were collected from exposed animal carcasses in Baghdad city; and prepared for farther taxonomic study. The investigation started from February2006 till January 2007.The results obtained showed that beetles could be collected during late winter to early autumn with variation of their population density at different seasons. The majority of the collected species were abundant during spring and early summer. In this investigation, four species confined to three families were identified. The species Saprinus sp . 1 (family: Histeridae) was the most abundant followed by Dermestes maculates  De Geer ( family : Dermestidae ) , while Saprinus sp . 2 and Necrobia rufipes

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Publication Date
Sun May 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Mechanical Properties of Laminated Composites Reinforced With Discontinuous and Continuous Different Fibers
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 In this paper we investigate how do the laminated composites behave mechanically when subjected to external stresses, when reinforced with continuous fibers (mat) and discontinuous fibers (chopped) and to find the effect of the fiber type on the mechanical properties. Laminated composites consisting of wood- wood and Ph-F resin as suitable adhesive were reinforced with different fibers(jute, glass, and carbon).However, two  different methods of reinforcement namely, mat and chopped fibers were utilized. The mechanical properties such as (impact strength, compression strength, tensile strength, shear strength, bending strength, and elasticity modulus) of laminated composites were measured. Fibers reinforced laminated composite

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Publication Date
Sun Mar 26 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Potentiometric Transducers for the Selective Recognition of Risperidone Based on Molecularly Imprinted Polymer
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          Graphite Coated Electrodes (GCE) based on molecularly imprinted polymers were fabricated for the selective potentiometric determination of Risperidone (Ris). The molecularly imprinted (MIP) and nonimprinted (NIP) polymers were synthesized by bulk polymerization using (Ris.) as a template, acrylic acid (AA) and acrylamide (AAm) as monomers, ethylene glycol dimethacrylate (EGDMA) as a cross-linker and benzoyl peroxide (BPO) as an initiator. The imprinted membranes and the non-imprinted membranes were prepared using dioctyl phthalate (DOP) and Dibutylphthalate (DBP) as plasticizers in PVC matrix. The membranes were coated on graphite electrodes. The MIP electrodes using

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