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
Sun Jan 24 2016
Journal Name
Al-academy
Employment aesthetic of digital technology for color in the film novelist: نجيـــــب أصليـــــوة حيــــــــــــــدو
...Show More Authors

Find all boils down to is marked with (recruitment aesthetic of digital technology for (color) in the film novelist) And the relationship between the aesthetic employment of digital technology for (color) and its impacts on the level of artistic creativity through digital technology and its impacts on the technical and completed the final film in the film.Search and distributed at five chapters The first chapter discusses the methodological framework of the research, which included the research problem and is as follows:What is the digital technology to enrich color in the context in the film narrative to reflect the dramatic effect?And the importance of research and its objectives, including:1 - Employment aesthetic of digital technolog

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jan 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Review using continuous flow injection analysis technique in the determination of several drugs
...Show More Authors

Continuous flow injection analysis (CFIA) is one of the simplest, easiest, and multilateral analytical automation methods in moist chemical analysis. This method depends on changing the physical and chemical properties of a part of the specimen spread out from the specimen injected into the carrier stream. The CFIA technique uses automatic analysis of samples with high efficiency. The CFIA PC compatibility also allows specimens to be treated automatically, reagents to be added, and reaction conditions to be closely monitored. The CFIA is one of the automated chemical analysis methods in which a successive specimen sample is to be estimated and injected into a vector stream from a flowing solution that meets the reagent and mixes at a spe

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
An Investigation into Thermal Performance of Mist Water System and The Related Consumption Energy
...Show More Authors

Experimental tests were conducted to investigate the thermal performance (cooling effect) of water mist system consisting of 5μm volume median diameter droplets in reducing the heat gain entering a room through the roof and the west wall by reducing the outside surface temperature due to the evaporative cooling effect during the hot dry summer of Baghdad/Iraq. The test period
was Fifty one days during the months May, June, and July 2012. The single test day consists of 16 test hours starting from 8:00 am to 12:00 pm. The results showed a reduction range of 1.71 to 15.5℃ of the roof outside surface temperature and 21.3 to 76.6% reduction in the daily heat flux entering the room through the roof compared with the case of not using w

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Study on Vanadium Recovery from Spent Catalyst Used in the Manufacture of Sulfuric Acid
...Show More Authors

Spent catalysts for sulfuric acid production have large amount of vanadium and due to environmental authority it is required to reduce the vanadium contain of the spent catalyst. Experimental investigation was conducted to study the vanadium recovery from spent catalyst via leaching process using sodium hydroxide to study the effect of process variables (temperatures, sodium hydroxide molarities, leaching time and particle size) on vanadium recovery. The effect of process variables (temperature, particle size,molarities of sodium hydroxide and leaching time) on the percentages of vanadium recovery were investigated and discussed .It was found that the percentage of vanadium recovery increased with increasing temperature up to 100 , incre

... Show More
View Publication Preview PDF
Publication Date
Tue May 16 2023
Journal Name
Political Sciences Journal
The Dens of Extremism and Terrorism in Syrian Camps (Al-Hol as a model)
...Show More Authors

 

After the defeat of the military terrorist organization "ISIS" and the fall of the throne of its alleged state in the Iraqi city of Nineveh, in Syrian Baghouz, and the end of its control over the land, the Syrian camps, especially "Al-Hol" camp, emerge as an incubator for the ideology of the terrorist organization "ISIS" and a vital base for its consolidation and dissemination, which includes (68,000- 73,000) people. During the years following the military defeat of (ISIS), the camp witnesses the spread of extremist ideas widely at the hands of its residents, including the families of the organizations dead's, extremist detainees, and those who deal with it, taking advantage of the deterioration of the environmental, se

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Eco- Industrial parks & Eco-Industrial Cities, The Possibility of Its Future Implication in Iraq
...Show More Authors

Recently new and multiple concepts emerged in the sustainability issues ,which transformed into number of planning and designing policies and strategies that must be committed by the designers and the relevant trends in building ,regarding Iraq and the reality of industrial areas ,especially in Baghdad, which helped to sustain few of it & emerged another with bad reflect ,which for that made it clear the importance of implicating sustainable ecological planning and designing strategies provided by the concept of Eco-industrial parks and the concept of Ecotowns and the future potentials provided ,and the easiness of carrying it out which made it flexible and away to provide a base supported by it for rebuilding and rehabilitation and

... Show More
View Publication Preview PDF
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Thinking Styles And Its Relationship With The Need for Cognitive for Students of University
...Show More Authors

This study aims to recognize the most common thinking styles and level of the need for cognitive university students , the relation between thinking styles and the need for cognitive, and there are differences according to gender .The sample consists of (250) males and females university students for the academic year (2013-2014), and the researcher uses two scales;" thinking styles scale (Harison &Bramson, 1986), and the need for cognitive scale" (Cacioppo, Petty & Kao , 1996).
The results show that there is difference in the range of the prevalence of the thinking styles among university students , the scientific thinking style is the most common , the students have got the arrange level of the need for cognitive , and there

... Show More
View Publication Preview PDF
Publication Date
Thu Apr 01 2021
Journal Name
Applied Soft Computing
Evolutionary multi-objective set cover problem for task allocation in the Internet of Things
...Show More Authors

Scopus (7)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Mon Mar 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Teratogenic Effect of Keppra (Levetiracetam) Drug on the Kidney in Albino Rat (Rattus rattus)
...Show More Authors

Levetiracetam (LEV) is new antiepileptic drugs (AEDs), usually used with other drugs in case of inadequate control of seizures. It is usually discharge with the breast milk. This study was conducted for the evaluation of the effect of levetiracetam on the kidney after 3 and 7 day newborn albino rats (Rattus rattus). A total of 20 rats were taken which were divided into two groups (A/control and B/ treated). The rat pregnant group (A) represents control group which has given distilled water orally during the pregnancy period and continued in taking of till one week newborn and (B) represents treated groups the drug was administered (350 mg/kg/day) orally during the pregnancy period and continued in taking of drug till one week newborn. Th

... Show More
View Publication Preview PDF
Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Some Estimation for the Parameters and Hazard Function of Kummer Beta Generalized Normal Distribution
...Show More Authors

Transforming the common normal distribution through the generated Kummer Beta model to the Kummer Beta Generalized Normal Distribution (KBGND) had been achieved. Then, estimating the distribution parameters and hazard function using the MLE method, and improving these estimations by employing the genetic algorithm. Simulation is used by assuming a number of models and different sample sizes. The main finding was that the common maximum likelihood (MLE) method is the best in estimating the parameters of the Kummer Beta Generalized Normal Distribution (KBGND) compared to the common maximum likelihood according to Mean Squares Error (MSE) and Mean squares Error Integral (IMSE) criteria in estimating the hazard function. While the pr

... Show More
View Publication Preview PDF
Crossref