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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
Fri Sep 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
The influence of lemongrass essential oil addition into heat cured acrylic resin against Candida albicans adhesion
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Background: For decades, the use of naturally accessible materials in treating human disease has been widespread. The goal of this study was to determine the anti-fungal effectiveness /of the lemongrass essential oil (LGEO) versus Candida albicans (C. albicans) adhesion to polymethylmethacrylate (PMMA) materials. Material and methods: LGEO's anti-fungal activity was tested against C. albicans adhesion using the following concentration of LGEO in PMMA monomer (2.5 vol. %, 5 vol. % LGEO) selected from the pilot study as the best two effective concentrations. A total of 40 specimens were fabricated for the candida adherence test and were subdivided into four equal groups: negative control 0 vol. % addition, experimental with 2.5 vol. % and

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Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Synthesis and Study the Structure, electrical and optical properties of Bi2-xCdxSr2Ca2Cu3O10+ δ thin film Superconductors
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Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Study the Structural and Optical Properties of Cr doped SnO2 Nanoparticles Synthesized by Sol-Gel Method
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Publication Date
Sun Jan 01 2023
Journal Name
Plasma Medicine
Thermal Effect of Laser on Silver Nanoparticles Synthesized by the Cold Plasma Method on Cancer Cells
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In this study, silver nanoparticles (AgNPs) were synthesized using a cold plasma technique and a plasma jet. They were then used to explore how photothermal treatment may be used to treat lung cancer (A549) and normal cells (REF) <i>in vitro</i>. The anti-proliferative activity of these nanoparticles was studied after A549 cells were treated with (AgNPs) at various concentrations (100&#37;, 50&#37;, or 25&#37;) and exposure times (6 or 8 min) of laser after 1 h or 24 h from exposed AgNPs. The highest growth inhibition for cancer cells is (75&#37;) at (AgNPs) concentration (100&#37;) and the period of exposure to the laser is (8 min). Particle size for the prepared samples varied according to the diameter o

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
PARAMETRIC STUDY OF LAMINAR FREE CONVECTION IN INCLINED POROUS ANNULUS WITH FINS ON THE INNER CYLINDER
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An experimental and numerical study has been carried out to investigate the heat transfer by natural convection in a three dimensional annulus enclosure filled with porous media (silica sand) between two inclined concentric cylinders with (and without) annular fins attached to the inner cylinder under steady state condition; The experiments were carried out for a range of modified Rayleigh number (0.2 ≤Ra*≤ 11) and extended to Ra* =500 for numerical study, annulus inclination angle of (δ = 0˚, 30˚, 60˚ and 90˚). The numerical study was to write the governing equation under an assumptions used Darcy law and Boussinesq’s approximation and then solved numerically using finite difference approximation. It was found that the averag

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Publication Date
Mon May 27 2024
Journal Name
Eureka: Physics And Engineering
Systematic development of an autonomous robotic car for fire-fighting based on the interactive design approach
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Fire incidences are classed as catastrophic events, which mean that persons may experience mental distress and trauma. The development of a robotic vehicle specifically designed for fire extinguishing purposes has significant implications, as it not only addresses the issue of fire but also aims to safeguard human lives and minimize the extent of damage caused by indoor fire occurrences. The primary goal of the AFRC is to undergo a metamorphosis, allowing it to operate autonomously as a specialized support vehicle designed exclusively for the task of identifying and extinguishing fires. Researchers have undertaken the tasks of constructing an autonomous vehicle with robotic capabilities, devising a universal algorithm to be employed

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Publication Date
Wed Jun 01 2016
Journal Name
Ieee Transactions On Neural Systems And Rehabilitation Engineering
Improving the Performance Against Force Variation of EMG Controlled Multifunctional Upper-Limb Prostheses for Transradial Amputees
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Publication Date
Tue Jan 28 2014
Journal Name
Journal Of Energy And Power Engineering
Comparison between Two Vertical Enclosures Filled With Porous Media under the Effect of Radiation and Magnetohydrodynamics
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Publication Date
Sat Dec 01 2012
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
GIZZARD NEMATODES OF THE HOUSE SPARROW PASSER DOMESTICUS BIBLICUS HARTERT COLLECTED IN BAGHDAD CITY, CENTRAL IRAQ
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Acuaria skrjabini Ozerskaya, 1926 and Dispharynx nasuta (Rudolphi, 1819) Stiles and Hassall, 1920, were found embedded in the mucosa of the gizzards of 26.97% of house sparrows, Passer domesticus biblicus collected in Baghdad City. Their morphometric and meristic features were expressed and compared with that reported in other studies.

 

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Publication Date
Fri Sep 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluating the effect of natural, industrial juices and beverage on orthodontic bonding composite (in-vitro study)
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Background: Dental erosion is a common oral condition which results due to consumption of high caloric and low pH acidic food such as carbonated drinks and fruit juices. It is expected that these food types can cause irreversible damage to dental hard tissues and early deterioration of the dental restorations. So, this study aimed to evaluate and compare the erosive potential effects of orange fruit juice and Miranda orange drink on the microhardness of an orthodontic composite material. Materials and methods: Thirty discs with a thickness of 2 mm and a diameter of 10 mm were prepared from orthodontic bonding composite. The prepared discs were equally divided into three groups (n=10). Microhardness analysis was carried out both prior to

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