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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 Jan 30 2024
Journal Name
International Journal Of Engineering Pedagogy
Information and Communication Technology and its Impact on Improving the Quality of Engineering Education Systems
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Publication Date
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Study the Optimization of Petroleum Refinery Wastewater Treatment by Successive Electrocoagulation and Electro-oxidation Systems
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In this study, successive electrocoagulation (EC) and electro-oxidation (EO) processes were used to minimize some of the major pollutants in real wastewater, such as organics (detected by chemical oxygen demand (COD)), and turbidity. The wastewater utilized in the present study was collected from the Midland Refinery Company in Baghdad-Iraq. The performance of the successive batch EC-EO processes was studied by utilizing Graphite and Aluminum (Al) as monopolar anode electrodes and stainless steel (st.st.) as the cathode. The Taguchi experimental design approach was used to attain the best experimental conditions for COD reduction as a major response. Starting from chemical oxygen demand COD of (600 ppm), the effects of current density (C

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Publication Date
Wed Apr 01 2020
Journal Name
Journal Of Physics: Conference Series
An Integrated Model of The Relation Between E-Service Quality and User Satisfaction in IHL
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Abstract<p>Quality of e-service is one of the critical factors that decide the success or failure of organizations. It may increase competitive advantages as well as enhance the relationships with the customers. Achieving high e-service quality and user satisfaction are challenging since they depend fundamentally on user perception and expectation which can be tricky at times. To date, there is no agreement as to what service quality is, and how it should be measured, whether it is a function of statistical measures of quality including physical defects or managerial judgment, or it is a function of customer perception about the services. This paper deep-dived the quality of e-services offered b</p> ... Show More
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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
The absurdity of Orientalist thought and its deviation in interpretation Quranic text View and critique
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The absurdity of Orientalist thought and its deviation in interpretation
Quranic text
View and critique

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Publication Date
Mon Jan 13 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Environmental Cost Management And The Role Of Sustainable Environmental Development: بالتطبيق في مصنع اسمنت باجل
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The environmental cost management focus on continuous improvement of processes and the various activities of the organization in order to improve the environmental performance by producing an environmentally friendly products lead to a competitive advantage for the organization and supports the activities of their sustainability.

  The study was carried out in Bagel cement factory, one of the pioneer projects in Yemen in manufacturing field, The study found the need to develop a separate section for environmental management in order to put plans and environmental policies and the introduction of a special division in the Department of costs cares about Management practices cost and measure environmental costs, also give solu

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Publication Date
Mon Feb 05 2024
Journal Name
J Contemp Med Sci | Vol. 10, No. 1, January–february 2024: 77–79
The Validity of Computed Tomography Guided Lung Tru-Cut Biopsies in Achieving Accurate Tissue Results
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Objective: This study aims to assess the efficacy of CT-guided true-cut biopsy as a less invasive and cost-effective diagnostic technique for peripherally placed lung lesions.

Publication Date
Sun Jan 01 2023
Journal Name
Ibero- American Journal Of Exercise And Sports Psychology
THE EFFECT OF SPECIAL EXERCISES USING TWO DESIGNED DEVICES IN DEVELOPING SOME DEFENSIVE HANDBALL SKILLS
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Publication Date
Wed Jan 01 2020
Journal Name
Aip Conference Proceedings
The influence of cold atmospheric pressure plasma on TSH and thyroid hormones in male rats
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Publication Date
Thu Nov 02 2023
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Appraising the Role of Pharmacists in Medication Reconciliation at Hospital Discharge: A Field-Based Study
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Objective: To measure the effect of the pharmacist-led medication reconciliation service before hospital discharge on preventing potential medication errors. Methods: This behavioral interventional study took place in a public teaching hospital in Iraq between December 2022 and January 2023. It included inpatients who were taking four or more medications upon discharge from the internal medicine ward and the cardiac care unit. The researcher provided the patients with a medication reconciliation form and reconciliation form (including medication regimen and pharmacist instructions) before discharging them home. Any discrepancies between the patients’ understanding and the actual medication recommendations prescribed by the physici

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Publication Date
Tue Aug 31 2021
Journal Name
Inmateh Agricultural Engineering
DETERMINING THE EFFICIENCY OF A SMART SPRAYING ROBOT FOR CROP PROTECTION USING IMAGE PROCESSING TECHNOLOGY
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A system was used to detect injuries in plant leaves by combining machine learning and the principles of image processing. A small agricultural robot was implemented for fine spraying by identifying infected leaves using image processing technology with four different forward speeds (35, 46, 63 and 80 cm/s). The results revealed that increasing the speed of the agricultural robot led to a decrease in the mount of supplements spraying and a detection percentage of infected plants. They also revealed a decrease in the percentage of supplements spraying by 46.89, 52.94, 63.07 and 76% with different forward speeds compared to the traditional method.

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