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
Thu Apr 18 2019
Journal Name
Al-kindy College Medical Journal
Demonstration of the value of diffusion weighted MR imaging for differentiation of benign from malignant breast lesions
...Show More Authors

Background: Radiologic evaluation of breast lesions is being achieved through several imaging modalities. Mammography has an established role in breast cancer screening and diagnosis. Still however, it shows some limitations particulary in dense breast.

Methods : Magnetic resonance imaging is an attractive tool for the diagnosis of breast tumors1 and the use of magnetic resonance imaging of the breast is rapidly increasing as this technique becomes more widely available.1 As an adjunct to mammography and ultrasound, MRI can be a valuable addition to the work-up of a breast abnormality. MRI has the advantages of providing a three-dimensional view of the breast, performing wit

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jun 06 2020
Journal Name
Journal Of The College Of Education For Women
Difficulties Facing the Teaching of Writing for Students at College of Education for Women, University of Baghdad
...Show More Authors

This research paper attempts to explore problems facing the teaching of written expression among first-year female university students. The focal point behind conducting this research is to show the importance that writing is taking as a skill in learning the language. To achieve this goal, the researcher prepared a questionnaire consisting of 20 items. The sample, whose size is 60 participants, was selected randomly from the department of Arabic, College of Education for Women, University of Baghdad. Through the use of a set of statistical means including weighting means and percentage, the findings revealed that the students face many difficulties in learning writing. The researcher suggested some recommendations, mainly improving the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
mathematical model for segmentation of the overall planning of puplic redemption company- ministry of industry and minerals
...Show More Authors

Abstract

The study presents a mathematical model with a disaggregating approach to the problem of production planning of a fida Company; which belongs to the ministry of Industry. The study considers disaggregating the entire production into 3 productive families of (hydraulic cylinders, Aldblatt (dampers), connections hydraulics with each holds similar characteristics in terms of the installation cost, production time and stock cost. The Consequences are an ultimate use of the available production capacity as well as meeting the requirements of these families at a minimal cost using linear programming. Moreover, the study considers developing a Master production schedule that drives detailed material and production requi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Oct 07 2011
Journal Name
Ibn Al- Haitham J. For Pure & Appl. Sci.
Assessment of the Level of Trace Metals in Commonly Edible Vegetables and Fruits of Baghdad City (Iraq)
...Show More Authors

A study was carried out to determine the concentrations of trace metals in vegetables and fruits, which are locally available in the markets of Baghdad-samples of fourteen varieties of vegetables and fruits, belonging to Beta vulgaris, Brassica rapa, Daucus carota, Allium cepa, Eurica sativa, Malva silvestris, Coriandrum Sativum, Trigonella Foenum craecum, Anethum graveolens, Barassica oleracea, Phaseolus vulgaris, citrus reticulata, Py rus malus, and Punica granatum. Analysis for Cd,Pb, Mn, Fe, Co, Ni, Cu and Zn were determined by flame atomic absorption sp ectrophotometry. The results indicated that the Malva silvestris recorded the highest concentrations of Cd and Mn while Allium cepa showed the highest concentrations of Pb and Cu. But E

... Show More
Publication Date
Sun Sep 29 2019
Journal Name
Iraqi Journal Of Science
Determination of the Critical Period of Cyper-diforce® Treatment against Arthropod fauna and Productivity of Watermelon
...Show More Authors

     Watermelon has been reported to be vulnerable to insect pest pressure throughout its growth stages with a resultant indiscriminate calendar-based insecticide application (of up to 25 sprays/season in the study area), with its attendant consequences. In order to recommend the crop growth period(s) to effect chemical control measures that will give better return on investment, field trials were set-up in the early- and late-cropping seasons of 2016 and 2017. Forty, 5m long x 8m wide plots were demarcated in randomized complete block design in 4 replications. Treatments were applications of 0.5% Cyper-diforce® (Cypermethrin 30g/L + Dimethoate 250g/L) at seedling, mid-vegetative, mid-flowering, mid-frui

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (1)
Scopus Crossref
Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Study of the Stimulating and Attractive Factors of Oviposition of Culex pipiens (Diptera; Culicidae) in Different Environments
...Show More Authors

     The study of the chemical and physical factors that induce egg-laying is important for understanding mosquitoes' ecology. These substances may also help assess and control mosquito populations. With this in mind, we have highlighted the attractiveness of Culex pipiens gravid females concerning the containers' color and surface, which has enabled us to show that females of this species are always attracted to large containers of yellow. The ethological tests were made with four biopesticides on the attractiveness of C. pipiens females. It has been observed that the highest densities of the eggs are deposited in the container which contains the biopesticides extracts compared to that which includes the spring wat

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Mon Aug 07 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Impact of Ascending Levels of Crude Oil Pollution on Growth of Olive ( Olea europaea Linn) Seedlings
...Show More Authors

A study on the impact of ascending levels of crude oil on the growth of transplanted seedlings ( March2005 ) of Olive (Olea europaea Linn) was carried out at the experimental area of Iraq Natural History Museum and Research centre / Baghdad University (Bab-Al-Madham –Baghdad)  grown under field condition  and continued till April 2008.The experiment was laid out in complete randomized design ( CRD ) with five levels of pollution (0.0 , 0.5 , 1.0 , 2.0 and 3.0 liter / seedling ) poured at the soil surface , each seedling represented one replicate and was replicated four times . Data collected from the experiment were visual symptoms , percents of seedlings death, plant height and total  dry weight  of harvested

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 01 2016
Journal Name
International Journal Of Mathematics Trends And Technology (ijmtt)
Some Statistical Properties of the Solutions of a System of two dimensional Integral Equations contains Beta distribution
...Show More Authors

Publication Date
Mon May 15 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Assessment of the Level of Trace Metals in Commonly Edible Vegetables and Fruits of Baghdad City (Iraq)
...Show More Authors

A study was carried out to determine the concentrations of trace metals in vegetables and fruits, which are locally available in the markets of Baghdad-samples of fourteen varieties of vegetables and fruits, belonging to Beta vulgaris, Brassica rapa, Daucus carota, Allium cepa, Eurica sativa, Malva silvestris, Coriandrum Sativum, Trigonella Foenum craecum, Anethum graveolens, Barassica oleracea, Phaseolus vulgaris, citrus reticulata, Pyrus malus, and Punica granatum. Analysis for Cd,Pb, Mn, Fe, Co, Ni, Cu and Zn were determined by flame atomic absorption spectrophotometry. The results indicated that the Malva silvestris recorded the highest concentrations of Cd and Mn while Allium cepa showed the highest concentrations of Pb and Cu. But

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Impact of geographical locations of the water treatment plants in Baghdad City on quality of supplied water
...Show More Authors

In this study, the water treatment plants located on the Tigris River within Baghdad city were subjected to qualitative and quantitative assessments. Based on location, the plants from upstream to downstream are Al-Karkh, East Tigris, Al-Karamah, Al-Wathbah, Al-Wehdah, Al-Kadiseyah, Al-Dora, and Al-Rashid. Data from 2009 to 2020 on the turbidity, total dissolved solids, Alkalinity, hardness, chloride, calcium, and temperature were used in the qualitative assessment while data on the treated water production and population served were used in the quantitative assessment. The above Data was acquired from the Municipality of Baghdad. The turbidity was mainly used as a fair gauge to assess the performance of the water treatment plants in Baghda

... Show More
View Publication
Scopus Crossref