Preferred Language
Articles
/
jpgiafs-889
The Capability of The Iraqi Banking Sector of Commitment to Implementing the Act: (FATCA)Through The Specialized Computerized Program
...Show More Authors

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       .

View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
Virtual reality and its impact on the industrial product
...Show More Authors

The current study investigates the impact of virtual reality technology on industrial product design. The focus of this study is on the development of industrial products that utilize virtual reality technology, specifically examining the effects of this technology on the visual and design aspects of these products. The aim is to continuously improve the functionality of industrial products and enhance the user experience through virtual reality integration.
The first chapter of the study addresses the research problem, which centers around exploring the technological influence of virtual reality used in industrial products and understanding the functionalities it brings to the design process. Virtual reality technology facilitates th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu May 18 2023
Journal Name
College Of Islamic Sciences
Nouns and attributes And what the Kalamayons termed it
...Show More Authors

Many people, especially among the youth or scholars, wonder about the position of Islam or the scholars of faith on the terminology used by scholars of theology in a certain period of time, and then circulated by people throughout the times and to the present day, such as the terms (the old, the maker, the updated, the cause and the cause) and so on, and this What I felt myself while teaching this subject from some of the students, some of whom consider it blasphemy, and some of them consider it an innovation of speech, and so there were many questions about this subject, which led me to write and research it, after relying on God Almighty, although the research is not long due to the nature of This topic on the one hand, and because I d

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 01 2022
Journal Name
Res Militaris
The conversational imperative in Al Qiyam Al Fatimy speech
...Show More Authors

This study falls within the core of the deliberative theory, as this research seeks to highlight the concept of dialogical imputation that is present in all the discourses received by the recipient, and that this is not limited to dialogues, and that is why it is called (deliberative imperative). This is in agreement with the deliberative and functional approach that sees literary discourse as a dialogical and fulfilling necessity, due to its attachment to artistic connotations and submerged meanings in the saying. The allotted obligation and its impact on determining the purposes: The specific implication represented an important axis of pragmatic research, and a major concern in the work of discourse analysis. Because of its great importa

... Show More
View Publication
Scopus
Publication Date
Wed Feb 05 2020
Journal Name
Political Sciences Journal
Populism in the Middle East: Discourse and Comparative Characteristics
...Show More Authors

Abstract: The premise of the study is that populism is a process of building political views and critical intellectual orientations among the general public. It is transformed into mass beliefs by mobilizing the society ideologically and continuously in order to reach or control the circle of authority. We distributed the study topics to four sections: In the second, we will discuss the contents of contemporary populism and how other forms of populism evolved historically. The third is to discuss the political discourse of populism among the military regimes and the comparative Islamic parties in the Middle East, especially in terms of the essence and the intellectual foundations. The fourth section seeks to examine the characteristics o

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The paradise in surat al-rahman and its preparation
...Show More Authors

Our life is a test and the eternal life in the afterlife. So we must work well in our life even win paradise, must always remember the death and there is a life after this death and we will be responsible for everything we've done in our life. God did not create us vain but for reward, punishment, for this we must have to well prepare for this great day and we have to think about what to do in order to win the paradise.
Keywords: paradise, surat al-rahman, preparation.

View Publication Preview PDF
Publication Date
Wed May 01 2019
Journal Name
Iop Conference Series: Materials Science And Engineering
The city’s ecological applications and standards in ALAMARA city
...Show More Authors
Abstract<p>In the last period there have been rapid developments and increased interest in the integration of the environment into urban planning. It has occupied a large part of the world’s most economically and economically important concerns, emphasizing the need to adopt the concepts of green urban construction as a basis for future cities. Both human and nature to continue and stay. Hence, the importance of research in building a base on the planning and design principles of the eco-friendly city for the purpose of local adoption”, thus facing the problem of” lack of application of knowledge on the basis of planning and design eco-friendly city. The hypothesis that “the development </p> ... Show More
View Publication
Scopus (1)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Thu Nov 21 2019
Journal Name
Al-kindy College Medical Journal
Drug Resistant Epilepsy Among Patients Attended The Neurosciences Hospital
...Show More Authors

Background: Drug resistant epilepsy is defined as failure of adequate trials of two tolerated, appropriately chosen and used antiepileptic drug schedules to achieve sustained seizure freedom. Up to 30% of patients referred to clinics with a diagnosis of pharmaco-resistant epilepsy may have been misdiagnosed, and many can be helped by optimizing their treatment.Pseudoresistance, in which seizures persist because the underlying disorder has not been adequately or appropriately treated, must be ruled out or corrected before drug treatment can be considered to have failed.

Objectives: The objectives of this study were to determine the causes of drug failure in patients with epilepsy and to differenti

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Zebra Mussel Dreissena polymorpha a pest infesting the electricity
...Show More Authors

The oyster ??????? (planned) (Pallas) of lesions that have entered Iraq recently became spyware severe damage in more than a station from power plants in Iraq, including the power plant in Mussayab Vamahar accumulates in pipes cooling and disrupts their work Vtafrtf heat systems cooling and thereby determiningefficiency and lead to added cost many cleaning or replacement of damaged parts

View Publication Preview PDF
Publication Date
Sat Mar 21 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Hosting Events and its Positive Impact on the City
...Show More Authors

Abstract : This research is a field study of international cities that hosted various events of which (Sports, Exhibitions, Scientific, Cultural) and other events, these positive impacts on the city driven by such hosts were identified. The research goal was to support hosting events to improve the hostess city and to draw future plans for further developments and to invest event’s hosting to strengthen the city’s value according to a strategic vision that looks for the future the most important conclusions are Entering events hosting is a part of urban development strategies and The most important recommendations are coordination between hosting event activities and its facilities with the infrastructure structure of the host city, its

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
The Quantitative Analysis for Road networks in Karbala Governorate
...Show More Authors

The road networks is considered to be one of the determinants that controls to specify the areas of human activities, which it depend on to specify the arrival cost , in addition it is useful to achieve the connectivity for interaction and human activities , and shorten the distance and time between the population and places of service. The density of the road network in any space directly affected by the density of population and the type of economic activities and administrative functions performed by the space. On this basis, the subject of this study is reflected in the quantitative analysis of the roads network in the Governorate of Karbala. The study consists the quantitative analysis for the roads network and the Urban Nodes in th

... Show More
View Publication Preview PDF