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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
Wed May 17 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Borax as Source of Boron in the Characteristics of Grape (Visit vinifera L) Cultivar Blank monika.
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A study was carried out in the vineyard at Al- sowayra in the Waset Province to study the effect of boron spray on cluster and fruits traits characteristics of grape cultivar . Borax used  was as a source of boron at the concentrations (0.0 , 0.1, 0.2, 0.3, 0.4 and 0.5 ) g / l . Water plus Wetting agent   (0.05 g/l detergent) was sprayed to induce faom and reduce water surface tension. The spray was implemented twice, first was one week before blooming and the second was after fruit set. Results showed that spray treatment by boron increased. weight and volume of berries and increased cluster's weight bunch length and diameter besides the increased number of Fruits in bunch also Total Soluble Solids (Tss%) was increased wh

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Ebusiness And Egovernment Studies
THE ROLE OF STRATEGIC VIGILANCE ON STRATEGIC PERFORMANCE OF OIL INDUSTRY IN IRAQ: MODERATING ROLE OF LEADERSHIP STYLE
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The success of an organization is significantly influenced by strategic performance, a focal point in recent scholarly investigations and regulatory considerations. This study delves into the examination of the impact of strategy formulation, implementation, and evaluation on the strategic performance within the context of the oil industry in Iraq. Additionally, the research explores the moderating influence of leadership style on the relationship between strategy formulation, implementation, evaluation, and strategic performance in the Iraqi oil industry. Data collection involved the utilization of survey questionnaires distributed to selected employees of Iraqi oil companies. Statistical analysis, specifically SPSS-AMOS, was employed to s

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Publication Date
Sat Apr 30 2022
Journal Name
Iraqi Journal Of Science
Impact of Tharthar Arm on the Composition and Diversity of Rotifera in Tigris River North of Baghdad, Iraq
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      This study was conducted to evaluate the effects of Tharthar Arm on the composition and diversity of Rotifera in Tigris River. Six sampling sites were selected, two on Tharthar Arm and four along the Tigris River, one before the confluence as a control site and the others downstream of the confluence. Seventy-seven species of Rotifera were identified in Tigris, whereas, 60 in the arm. The results showed that low density of Rotifera in Tharthr Arm decreased the density in Tigris from 239812.4 upstream of the confluence to 223315.5 at immediate downstream of the confluence. It also declined the mean values of richness, evenness and Shannon diversity indices from 5.19, 0.69 and 2.14 bit/Ind., before the confluence to 3.97, 0.73 a

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Publication Date
Sun Jan 27 2019
Journal Name
Civil Engineering Journal
Effect of Size and Location of Square Web Openings on the Entire Behavior of Reinforced Concrete Deep Beams
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This paper presents an experimental and numerical study which was carried out to examine the influence of the size and the layout of the web openings on the load carrying capacity and the serviceability of reinforced concrete deep beams. Five full-scale simply supported reinforced concrete deep beams with two large web openings created in shear regions were tested up to failure. The shear span to overall depth ratio was (1.1). Square openings were located symmetrically relative to the midspan section either at the midpoint or at the interior boundaries of the shear span. Two different side dimensions for the square openings were considered, mainly, (200) mm and (230) mm. The strength results proved that the shear capacity of the dee

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Publication Date
Wed Jan 01 2020
Journal Name
Biochemical And Cellular Archives
EFFECT OF CHALCONE ON THE FORMATION OF BIOFILMS AND EXPRESSION OF VIRULENCE GENES IN METHICILLIN-RESISTANT STAPHYLOCOCCUS AUREUS
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MRSA is one of the major pathogens in hospitals and the community, which have the ability to produce biofilm as a virulence factor, the impact of chalcone on biofilm formation, the synergism effect of chalcone and antibiotic in both in vitro and in vivo experiments, the gene expression of virulence genes (srtA, fnbA, fnbB) before and after treatment of it on MRSA biofilm cells in vitro, all these were the prime aims of this study. Chalcone at MBIC (20 μg/ml), significantly reduced the biofilm formation to 21.45% and at sub MBIC (15 μg/ml) to 36.58 %. While, Chalcone at MIC(5 μg/ml) reduced MRSA planktonic cells to 49.61%. Susceptibility of MRSA isolates against eight antibiotics showed that all isolates were sensitive to vancomycin and n

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Assessing the Impact of reformation in wise Administration of Ruling and constant development : A study of Arab Political
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The research has been talked on specific an important notions concerning with the dimensions of effectiveness of good governance and sustainable development inside all Arab states, So that the scientific article reflected the role of investments in various sections of institutional business by draw attention toward different projects about analyzing the whole political reality according to the standard indications of political and social stability on the regional level and international aspects. Therefore, the study resembled scientific contains and the dimensions of political reform and administrative overhauling within governmental system in order to achieve all raw objectives for sustainable development. All international and

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Publication Date
Sun Dec 04 2011
Journal Name
Baghdad Science Journal
Effect of Laser Irradiation on the Optical Properties of SnO2 films Deposited by Post Oxidation of metal Films
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Tin oxide films (SnO2) of thickness (1 ?m) are prepared on glass substrate by post oxidation of metal films technique. Films were irradiated with Nd:YAG double frequency laser of wavelength (532 nm) pulses of three energies (100, 500, 1000) mJ. The optical absorption, transmission, reflectance, refractive index and optical conductivity of these films are investigated in the UV-Vis region (200-900) nm. It was found that the average transmittance of the films is around (80%) at wavelength (550 nm) and showed high transmission (? 90 %) in the visible and near infrared region. The absorption edge shifts towards higher energies, which is due to the Moss-Burstien effect and it lies at (4 eV). The optical band gap increased with increasing of ene

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Publication Date
Sun Jan 01 2017
Journal Name
International Journal Of Latest Trends In Engineering And Technology
Study the effect of number of nozzle on optical and structural properties of sno2 films grown by (apcvd)
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Publication Date
Fri Oct 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Theoretical Study of The Influence of Donor Sensitize Dye on Performance of Dye-sensitized Solar Sells DSSCs
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    In this paper, a theoretical study was introduced to discussion the  Influence of donor senstizer on efficiency of solar cell with clear  focusing on dye senstized solar cell DSSCs applications was presented. Use of donor  as -sensitizer dye in solar cells was a viable contender in photovoltaics due to their spectrum of excited state to transfer more elkectrons to conduction band of semiconductor  .In this study, two systems Alq3/ZnO and D149/ZnO devices taken with same two solvents .Transtion energy ,coupling strength and transtion parameters are used to calculate the  electron current density , it  uses to calculate the photovoltic characteristic I-V ,fill factor and the efficiency of th

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Crossref
Publication Date
Sun Jan 27 2019
Journal Name
Civil Engineering Journal
Effect of Size and Location of Square Web Openings on the Entire Behavior of Reinforced Concrete Deep Beams
...Show More Authors

This paper presents an experimental and numerical study which was carried out to examine the influence of the size and the layout of the web openings on the load carrying capacity and the serviceability of reinforced concrete deep beams. Five full-scale simply supported reinforced concrete deep beams with two large web openings created in shear regions were tested up to failure. The shear span to overall depth ratio was (1.1). Square openings were located symmetrically relative to the midspan section either at the midpoint or at the interior boundaries of the shear span. Two different side dimensions for the square openings were considered, mainly, (200) mm and (230) mm. The strength results proved that the shear capacity of the dee

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Scopus (12)
Crossref (9)
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