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 Jun 07 2015
Journal Name
Baghdad Science Journal
The Effect of Consumption of Dried Spinach (Spinacia oleracea) on Level of Hemoglobin and Uric Acid for Sample of Women.
...Show More Authors

This study been conducted and applied in Alrashed Health Center/Mahmodia Sector/ kerigh Sector/Ministry of Health/Baghdad City, and conducted on samples of women who are suffering from iron deficiency (Hemoglobin%) in blood for the year 2013. Fifty women been selected (married, unmarried), their ages ranging between 19-40 years old, they been given dried grinding spinach tablet. The dose been given was 3 tablet/day/4-6 weeks, after taken the percentage of Hemoglobin and Uric acid for all studied samples before and after dried spinach tablet given. It was appeared from samples analysis primarily and statically for 50 women, that 4% upon them only suffering high Iron deficiency (8.0-9.9 mg/100ml), 38% upon them suffering from middle iron def

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Adoption of ISSAI 5600 (Peer Review) by SAIs and its Impact on its Performance
...Show More Authors

    تعد مراجعة النظير واحدة من الأســاليب الحديثة فــي مجال الرقابة والتدقيق ونشــأة كأداة لقياس مــدى فاعليــة الرقابــة علــى الجــودة هو لبنة أساسية في إدارة الجودة الشاملة ووسيلة لتحســين أدوات الرقابــة المعمول بها، وللتحقق من مدى الانسجام بين المعايير الدولية للأجهزة العليا للرقابة المالية والمحاسبة والاجراءات المعمول بها من قبل الاجهزة العليا للرقابة وعليه فأن مراجعة النظير أداة تستخدم ف

... Show More
View Publication Preview PDF
Publication Date
Thu Oct 01 2015
Journal Name
Al–bahith Al–a'alami
Coverage of Iraqi Sports Newspapers for Major Events
...Show More Authors

                   The Iraqi sports journalism has paid great attention to sports events through press coverage of all its forms and arts, especially the coverage of the World Cup of football which is one of the most watched events in the world. Thousands of journals are preparing for the immediate coverage of such event which is a daunting task in itself. Newspapers have devoted a wider space to this great event in its pages as well as the weakly sports newspapers work on issuing a daily special issue. The importance of this research sheds light on the coverage of major events such as World Cup in Iraqi newspapers. The topic is new

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Apr 28 2021
Journal Name
Journal Of Engineering
Deasphalting of Atmospheric Iraqi Residue using Different Solvents
...Show More Authors

Different solvents (light naphtha, n-heptane, and n-hexane) are used to treat Iraqi Atmospheric oil residue by the deasphalting process. Oil residue from Al-Dura refinery with specific gravity 0.9705, API 14.9, and 0.5 wt. % sulfur content was used. Deasphalting oil (DAO) was examined on a laboratory scale by using solvents with different operation conditions (temperature, concentration of solvent, solvent to oil ratio, and duration time). This study investigates the effects of these parameters on asphaltene yield. The results show that an increase in temperature for all solvents increases the extraction of asphaltene yield. The higher reduction in asphaltene content is obtained with hexane solvent at operating conditions of (90 °C, 4/1

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Apr 28 2021
Journal Name
Journal Of Engineering
Deasphalting of Atmospheric Iraqi Residue using Different Solvents
...Show More Authors

Different solvents (light naphtha, n-heptane, and n-hexane) are used to treat Iraqi Atmospheric oil residue by the deasphalting process. Oil residue from Al-Dura refinery with specific gravity 0.9705, API 14.9, and 0.5 wt. % sulfur content was used. Deasphalting oil (DAO) was examined on a laboratory scale by using solvents with different operation conditions (temperature, concentration of solvent, solvent to oil ratio, and duration time). This study investigates the effects of these parameters on asphaltene yield. The results show that an increase in temperature for all solvents increases the extraction of asphaltene yield. The higher reduction in asphaltene content is obtained with hexane solvent at operating conditions of (90 °C

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Dec 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum
SURVEY OF INSECTS IN SOME SOUTHERN IRAQI MARSHES
...Show More Authors

This study included a survey and review of the scientific names of the marsh insects (aquatic and surrounding it) for the purpose of unifying and updating the database. The survey reveals 109 species under 77 genera that belong to 32 families and 7 orders as follow: Coleoptera (44 species), Diptera (7 species) Ephemeroptera (2 species), Hemiptera (14 species), Hymenoptera (11 species), Lepidoptera (2 species) and Odonata with 29 species. Information of specimens' collection for each species, synonyms and geographical distribution were provided.

View Publication
Scopus (2)
Crossref (2)
Scopus Crossref
Publication Date
Mon May 01 2023
Journal Name
Latin American Journal Of Pharmacy
Irrational Use of Antibiotics in Iraqi Public Hospitals
...Show More Authors

Scopus (5)
Scopus
Publication Date
Fri May 12 2023
Journal Name
Civil And Environmental Engineering
Analysis of Road Traffic Accidents Among Iraqi Governorates
...Show More Authors
Abstract<p>Road accidents have been identified as one of the main causes of death and have a significant effect on public health challenges, economic growth and development. The Iraqi transport infrastructure has suffered from the effects of war, carelessness, and lack of investment. As a result, road traffic accidents have increased, and the current efforts to address road safety are minimal in comparison to the growing level of citizen suffering. The objective of this study was to provincially analyze traffic accidents in Iraq using data from 2010 to 2020 to shed light on the current situation. Three key conclusions were made from the results: first, people aged 35 years and under was the age </p> ... Show More
Preview PDF
Scopus (7)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Fri May 12 2023
Journal Name
Civil And Environmental Engineering
Analysis of Road Traffic Accidents Among Iraqi Governorates
...Show More Authors

Road accidents have been identified as one of the main causes of death and have a significant effect on public health challenges, economic growth and development. The Iraqi transport infrastructure has suffered from the effects of war, carelessness, and lack of investment. As a result, road traffic accidents have increased, and the current efforts to address road safety are minimal in comparison to the growing level of citizen suffering. The objective of this study was to provincially analyze traffic accidents in Iraq using data from 2010 to 2020 to shed light on the current situation. Three key conclusions were made from the results: first, people aged 35 years and under was the age group recorded in the most traffic accidents; second, Al-

... Show More
View Publication Preview PDF
Scopus (7)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Sat Nov 01 2014
Journal Name
Journal Of Cosmetics, Dermatological Sciences And Applications
Frictional melanosis of rubbing thighs in Iraqi patients
...Show More Authors

KE Sharquie, AA Noaimi, AA Hajji, Journal of Cosmetics, Dermatological Sciences and Applications, 2014 - Cited by 5

View Publication