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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
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
Reducing the Mutual Coupling of Cylindrical Circular Microstrip Antennas (CCMAs) Array Using EBG Structure
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A theoretical study to design a conformal microstrip antennas was introduced in this work. Conformal microstrip antennas define antennas which can be conformed to a certain shape or to any curved surface. It is used in high-speed trains, aircraft, defense and navigation systems, landing gear and various communications systems, as well as in body wearable. Conformal antennas have some advantages such as a wider-angle coverage compared to flat antennas and low radar cross-sectional (RCS) and they are suitable for using in Radome. The main disadvantage of these antennas is the narrow bandwidth. The FDTD method is extremely useful in simulating complicated structures because it allows for direct integration of Maxwell's equations depending o

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Craniofacial Surgery
Barbed Broach in the Maxillary Sinus: A Report of Unusual Complication in Craniofacial Area
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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
The Level of Congruence between Teachers' Methodological Expectations and Students' Attitudes towards these Expectations
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Abstract

The aim of this research is to identify the general level of teachers’ curriculum expectations in (geography subject as a model), as well as the significance of the difference in the level of teachers’ curriculum expectations in light of the gender variables (male, female), the years of service (10 years or less - more than 10 years), the level of attitudes of fourth-grade literary students towards geography, the level of congruence between teachers’ curriculum expectations and the attitudes of fourth-grade literary students towards geography in light of the variables, the general level of congruence and the level of congruence between teachers’ curriculum expectations and the attitudes of studen

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Publication Date
Tue Oct 26 2021
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
Achieving urban sustainability by revitalizing the performance of Islamic geometric pattern on residential façades
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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
The dimensions forMarzano of learning and its relation with crisis management for teachers Kindergartens
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importumt educational institution as (kindergartens) need teachers which qualified ownes modalities in their education for children , as Marzanu method in a way of learning and own methods of crisis management, because the teachers that own those styles of learning ginekindergarten children knowledge and the childrenIeaving based on theMeaing and knowledge and integration of their information, And teachers that earn methods of crisis management provide for the children of the kindergarten security within the educational institution which in turn affect the growth and development of the Child and then abilities, health physical, mental, psychological …etc.., The aims of the current research have identified to recognize: 1- the dimension

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Pharmaceutical Negative Results
Total Oxidants, Lipid Peroxidation and Antioxidant Capacity in the Serum of Rheumatoid Arthritis Patients
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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Advanced Research In Dynamical And Control Systems
The impact of node density over routing protocols in manet by using NS-3
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Scopus
Publication Date
Mon Dec 20 2021
Journal Name
Natural Volatiles & Essential Oils
Therapeutic Effects of Allicin against the Diabetes Mellitus Induced by Streptozotocin in Male Rats
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This study aimed to see how allicin (45mg/kg BW) affected diabetic Mellitus in male rats (DM). Forty male rats were utilized, and they were split into four groups at random for 42 days. T2 was treated with 45 mg/kg B.W of allicin dissolved in 1 ml of D.W daily and injected with a single dose of sodium citrate buffer (0.5ml Intra-Peritoneal IP), DM was induced in T1 and T2 by injection of a single dose of streptozotocin 50 mg/kg B.W IP, T1 was assigned as a positive control, T3 received 45 mg/kg B.W. of allicin dissolved in 1 ml D.W. every day, and a single dose of sodium citrate buffer was injected (0.5ml IP). When diabetic rats treated with allicin in T2 were compared to diabetic rats in T1, the findings indicated a significant increase (P

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Publication Date
Fri Dec 01 2023
Journal Name
International Society For The Study Of Vernacular Settlements
Evaluation of Sustainability Using LEED Rating Scales: The Bismayah New City in Baghdad, Iraq
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Publication Date
Mon Feb 25 2019
Journal Name
Iraqi Journal Of Physics
Influence of electrodes area ratios and the discharge volume in RF capacitively coupled plasma
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Experimental results on harmonic distortions in 13.56 MHz RF Argon glow discharge using different grounded electrodes areas and electrodes spacing are presented. The experiment is carried out at four pressure values. RF power values used are between 20 and 90 watts. The results indicate significant increase in distortions at two specific values of the cone angle enclosing the two electrodes within its geometrical volume. The computation of the cone head angle gave the symmetry discharge or asymmetry as well as when the angle is small the condition is near symmetry discharge associated with decrease in the nonlinearity.

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