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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 Feb 01 2021
Journal Name
Journal Of Engineering
Assessment of the Cost and Time Impact of Variation Orders on Construction Projects in Sulaimani Governorate
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Variation orders are an on-going phenomenon in construction and industry projects worldwide, particularly in the province of Sulaimani, where the project's damage from cost and schedule overrun because of variation orders. However, the effect on project costs and time overrun of variation order has yet to be identified. This study evaluates the impact of variation orders on the cost and time off in the Sulaimani governorate. Two hundred twenty-eight projects from various construction sectors built between 2007-2012 were adopted to calculate the contract cost and schedule overruns due to variation orders. Data analysis was applied in the study were descriptive statistics. One-way ANOVA was also applied to determine w

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Publication Date
Sat Nov 03 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Short Wave Diathermy and Therapeutic Ultrasound on The Management of Patients With Knee Osteoarthritis
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Objective : The present study is aimed to evaluate the effectiveness of short wave diathermy and
ultrasound therapy for the management of patients with knee osteoarthritis
Methodology : all patients who referred to the Medical Rehabilitation Unit in Baghdad Teaching
Hospital and Sadr A!-Qanat Center. The period of the study was from October 2004 to April 2005, total
number of patients was 24 (9 male and 15 female). Age range of patients was 42-70 years. Complete
clinical and radiological examinations were achieved on all patients and referred to the Medical
Rehabilitation Unit for physiotherapy. Short wave diathermy and ultrasound therapy were applied on
all patients.
Results : Demographic distribution revealed th

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Publication Date
Wed Aug 17 2022
Journal Name
Sustainability
Experimental Evaluation of the Thermoelectrical Performance of Photovoltaic-Thermal Systems with a Water-Cooled Heat Sink
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A design for a photovoltaic-thermal (PVT) assembly with a water-cooled heat sink was planned, constructed, and experimentally evaluated in the climatic conditions of the southern region of Iraq during the summertime. The water-cooled heat sink was applied to thermally manage the PV cells, in order to boost the electrical output of the PVT system. A set of temperature sensors was installed to monitor the water intake, exit, and cell temperatures. The climatic parameters including the wind velocity, atmospheric pressure, and solar irradiation were also monitored on a daily basis. The effects of solar irradiation on the average PV temperature, electrical power, and overall electrical-thermal efficiency were investigated. The findings i

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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
Investigation of the Nuclear Structure of Some Ni and Zn Isotopes with Skyrme-Hartree-Fock Interaction
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The inelastic C2 form factors and the charge density distribution (CDD) for 58,60,62Ni and 64,66,68Zn nuclei has been investigated by employing the Skyrme-Hartree-Fock method with (Sk35-Skzs*) parametrization. The inelastic C2 form factor is calculated by using the shape of Tassie and Bohr-Mottelson models with appropriate proton and neutron effective charges to account for the core-polarization effects contribution. The comparison of the predicted theoretical values was conducted with the available measured data for C2 and CDD form factors and showed very good agreement.

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Publication Date
Thu Feb 27 2020
Journal Name
Iraqi Journal Of Science
Studying the Effect of Laser Pump Pulse Energy and Delay Time on Conversion Efficiency of KTP
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     In this study, the effect of increasing pump pulse energy and delay time on the energy conversion efficiency of the Potassium Titanyl Phosphate (KTP) crystal at room temperature was investigated. It was found that the higher the pump pulse the greater the efficiency at a certain value of the delay time. Moreover, at the delay time 3.524ns, we found that the efficiency of the conversion of energy increases from 0.0112 to 0.0159. We  also observed that the lower delay time between the pump and the probe pulses leads to increase the rate of energy conversion efficiency of the KTP crystal, where the reaches up to 3, which is higher than the value recorded in the absence of a pump pulse. The highest value of the

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Publication Date
Fri Jun 17 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Evaluation the Effectiveness of Phenolic Compound of Salvia Frigida on Induced Atopic Dermatitis in Experimental Mice
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Abstract

To evaluate the effectiveness of Phenolic Compound of Salvia Frigida on induced atopic dermatitis (AD) of mice. Forty mice were included in the study, divided in to four groups (10 mice/group): apparently healthy, induced AD without treatment, induced AD treated with tacrolimus 0.1% ointment, and induced AD treated with Phenolic Compound of Salvia Frigida cream 5%. Examination of histopathology was done and skin homogenates levels also measured. Levels of WBC, Eosinophil, skin tissue homogenate of IL-13 and IL-4, serum IgE, and histopathological scores were significantly increased among induced non treated AD group in comparison with control group. Comparisons of non-treated induced AD

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Publication Date
Sat Jun 27 2020
Journal Name
Iraqi Journal Of Science
Evaluation of the Activity of Essential Oil and Hydrosol from Eucalyptus Camaldulensis Against Some Bacterial Species
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Nowadays, the use of medicinal plants is being practiced at a wide range as a result of antibiotics resistant for the vast majority of microorganisms. Eucalyptus camaldulensis essential oil and hydrosol were used in this study against planktonic forms and biofilms of some species of Gram negative and Gram positive bacteria. The antibacterial and antibiofilm activities of this plant were detected using the microtiter plate and MIC approaches. The results proposed that the oil and hydrosol preparations have antibacterial activities against planktonic cells in different concentrations depending on the type of isolate. For antibiofilm activity, the results showed that E. camaldulensis oil was highly effective against bacter

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Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
A Mathematical Modelling of a Plant-Herbivore Community with Additional Effects of Food on the Environment
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     By taking into account various food components in the ecosystem, the research intends to develop a set of difference equations to simulate a plant-herbivore interaction of Holling Type II. We determine the local stability of the equilibrium points for the scenarios of extinction, semi-extinction (extinction for one species), and coexistence using the Linearized Stability Theorem. For a suitable Lyapunov function, we investigate theoretical findings to determine the global stability of the coexisting equilibrium point. It is clear that the system exhibits both Flip and Neimark-Sacker bifurcation under particular circumstances using the central manifold theorem and the bifurcation theory. Numerical simulations are

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Publication Date
Thu Oct 03 2013
Journal Name
J. Of University Of Anbar For Pure Science
Determination of thyroid hormone levels in the serum of Non- dialyzed patients with chronic renal failure
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Thyroid hormones, triiodothyronine (T3) and thyroxin (T4) play an important role in growth, development, and physiology of the kidney. The kidney has a central role in metabolism and clearance of these hormones as well as thyroid – stimulating hormone (TSH). Chronic renal failure (CRF) is a state of irreversible deceleration in renal function results in alterations in internal milieu, which affects the synthesis and secretory rate of hormones. To evaluate the thyroid hormone levels in non-dialyzed patients with chronic renal failure (CRF); 24 patients with CRF aged 30-70 years, mean±S.d. (48.458 ± 13.569) and 48 healthy volunteers who served as controls aged 30-70 years (43.104 ± 12.387) were studied for their thyroid function status u

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Cosmetics, Dermatological Sciences And Applications
Therapeutic Role of Isotretinoin in the Management of Recurrent Aphthous Stomatitis (Single-Blind Controlled Therapeutic Study)
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