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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
Mon Sep 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Volumetric Mass Transfer Capacity Coefficient in the RTL Extractor
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Publication Date
Fri Oct 28 2022
Journal Name
Political Sciences Journal
Iraq and the US-Iranian conflict, influence and influence
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Iraq enjoys many factors and ingredients that made it “affect and be affected at the same time” by the American-Iranian conflict from the “strategic geographical position” adjacent to Iran as an important point and that Iraq has been part of this conflict since the last period which witnessed the outbreak of the first Gulf War  (1980-1988)  because of border problems and a dispute over Shatt al-Arab, and what followed after that, specifically from 2003 when the United States of America and its allies occupied Iraq’s lands and made a political change by the destruction of its security and military institutions. It increased the importance of Iraq in being a subject of competition between the competing parties in exploiting the

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Publication Date
Thu Jan 01 2015
Journal Name
Political Sciences Journal
The political dimension Engineering social characteristics and Alssayashllansan community
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تستهدف هذه الدراسة وبشكل أساس، الكشف عن طبيعة وخصائص البعد السياسي لهندسة/صناعة الخصائص الاجتماعية والسياسية للإنسان والمجتمع، بوصفها العملية المسؤولة عن تصميم هذه الخصائص وصناعتها وتغييرها جزئيا أو كليا، دون أبعادها الأخرى المتعددة والمتنوعة، لا لمجرد الانسياق وراء دوافع الرغبة الذاتية، أو اعتبارات التخصص الدقيق وأحكامه، لأن معهما أيضا، بل وقبلهما أحيانا، دوافع واعتبارات أخرى موضوع

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Publication Date
Tue Jun 14 2016
Journal Name
Al-academy
Idealism and Realism in The Design: A Comparative Study
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At the beginning of the twentieth century distorting handling totalitarian phenomena of art, which can be called the stage of the test, transition from the theory of ideal theory and other realistic is not cushy, since it requires vision and reading and other concepts, and in light of this dialectic manifested research problem by asking the following Is affected by the design idealism and realism. Through the above mentioned questions, the researcher found rationale for addressing this problem, the study through his research, which is marked (idealism and realism in a comparative study design). And demonstrated the importance of research in the identification of the concept and the effectiveness of the two theories idealism and realism a

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Publication Date
Fri Jan 01 2021
Journal Name
Elementary Education Online
Persuasive methods in advertising posters for the Corona pandemic
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Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
Building the Shape in Sharif Mohieddin Haider Musical Compositions
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Sharif Mohieddin Haider worked on composing of musical compositions for the Oud different from the traditional forms known as (Peşrev, Sama'i, Longa… etc.), but they are not clear in building their musical form. This study tackles this issue by revealing the structure of the building of the musical form of these Musical compositions.

        The importance of this research lies in that it provides an academic scientific study on the important subject of Musical composition forms and the way of constructing them. It helps players and students in the study of Arab music, if they want to write according to their musical form.

This research dealt with two topics in its theoretical framewo

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Publication Date
Thu Feb 08 2024
Journal Name
Engineering, Technology & Applied Science Research
Making Different Topographic Maps with the Surfer Software Package
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The main objective of this study is to describe the preparation of topographic maps using the Surfer software. A total of 159 regularly distributed Ground Control Points (GCPs) were collected with the use of the Differential Global Positioning System (DGPS). Seven methods (Contour Map, Post Map, 3D Surface Map, 3D Wireframe Maps, Grid Vector-1 Map, Color Relief Map, and Shaded Relief Maps) at the Surfer environment were used to prepare the topographic maps at the Mukhtar Village near the Al-Fallujah City. Contour lines with other features were superimposed on the DEM layer, which refers to the topography of the terrain inside this study area. The accuracy of the database's results was estimated, essential maps were given, and the re

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Publication Date
Mon Jul 01 2013
Journal Name
Political Sciences Journal
Bahraini Parliamentary Elections and their Impact on the Popular
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الخلاصة Bahraini Parliamentary Elections and their Impact on the Popular Uprising) Bahrain has a distinguished constitutional and parliamentary experience, which distinct it from the other Gulf Cooperation Council (GCC) countries. Its experience in this area is the second after the experience of Kuwait to establish a system of government based on modern constitutional principles. As the government presented the Constitution to the Constituent Assembly elected by people and approved in 09/06/1973. After that, it witnessed the birth of the first parliament elected by the people in 1973, but the experiment did not last long and the parliament dissolved by Prince, and didn’t determine the period of the return of the working with the

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of Optical Communications
Improving the optical link for UVLC using MIMO technique
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Abstract<p>This paper proposed a theoretical treatment to study underwater wireless optical communications (UWOC) system with different modulation schemes by multiple input-multiple output (MIMO) technology in coastal water. MIMO technology provides high-speed data rates with longer distance link. This technique employed to assess the system by BER, Q. factor and data rate under coastal water types. The reliability of the system is examined by the techniques of 1Tx/1Rx, 2Tx/2Rx, 3Tx/3Rx and 4Tx/4Rx. The results shows the proposed technique by MIMO can get the better performance compared with the other techniques in terms of BER. Theoretical results were obtained to compare between PIN and APD </p> ... Show More
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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Correlation between Rheumatoid Factor, Chloroquine Phosphate in Osteoarthritis
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Osteoarthritis (OA) is a series of aggressive destructive inflammatory processes. Synovitis is common both at an early and a late phase. This disease may be uniquely singular in some site but phylogenetically related at some point in time to produce a common outcome of dysfunction, disability, socioeconomic destruction and sometimes socioeconomic failure. Articular cartilage, subchondral bone and synovial membrane are the site of major abnormalities in this disease process. Rheumatoid factor (RF) represents one of the routine laboratory tests that made for all patients have joint complaints.Chloroquine phosphate (CQP) is agent belong to disease modifying osteoathritic drugs (DMOADs). Chloroquine and their derivatives have been used for t

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