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 Mar 04 2018
Journal Name
Iraqi Journal Of Science
Effect of maternal exposure of silver nanoparticles on the histogenesis of cerebellum in post-implantation of albino rats embryos
...Show More Authors

The central nervous system is the most important system and is very sensitive to any accidental infection during ontogenesis; it includes brain and spinal cord. The cerebellum is the second largest part of the brain after cerebrum and it’s very sensitive to the abnormal changes during the embryological development. This study was designed to investigate the effect of the maternal exposure of selected concentrations of suspension of nanoparticles on the ontogenesis of the rat cerebellum after embryos implanted in uterus. A total of 60 female pregnant rats were divided in to three groups, each contains 20 females. Group1 (G1) was treated orally with 2mg/kg /body weight (b. wt) of suspension of silver nanoparticles (Ag NPs). While group 2 (G

... Show More
Preview PDF
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Wed Apr 12 2023
Journal Name
Periodical Of Engineering And Natural Sciences
Digital citizenship for faculty of Iraqi universities
...Show More Authors

Publication Date
Tue Dec 30 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Electrofacies Characterization of an Iraqi Carbonate Reservoir
...Show More Authors

 

Predicting peterophysical parameters and doing accurate geological modeling which are an active research area in petroleum industry cannot be done accurately unless the reservoir formations are classified into sub-groups. Also, getting core samples from all wells and characterize them by geologists are very expensive way; therefore, we used the Electro-Facies characterization which is a simple and cost-effective approach to classify one of Iraqi heterogeneous carbonate reservoirs using commonly available well logs.

The main goal of this work is to identify the optimum E-Facies units based on principal components analysis (PCA) and model based cluster analysis(MC

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
incidence of vulvovaginal candidiasis among iraqi women
...Show More Authors

this worl was carried oit on 50 woman they were attended to the gynecological out patinetand non albicans vared among age group

View Publication Preview PDF
Publication Date
Wed Sep 18 2013
Journal Name
Advanced Materials Research
Artistic Influences Analysis of Iraqi National Costumes
...Show More Authors

There were signs of the first civilization known to humanity for more than 6000 years BC in the north of Iraq have disappeared this civilization to appear after 500 years in southern Iraq, the Sumerian civilization, which was considered as the opinion of scientists or civilizations, exceeds the impact to Asia and the countries that had been in contact (Sumerians) and see them today in other towns and villages. In subsequent periods of time appeared distinct personalities to their nature, religious, social, special clothing with clothes seem especially long. And usually dress is made from raw wool material making them in the Sumerian era. Put the garment on the body and leaves the top of the right shoulder with the survival of an ope

... Show More
View Publication
Scopus (3)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Fri Sep 11 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Application of Nanotechnology in Iraqi Construction Projects
...Show More Authors

View Publication
Scopus (4)
Crossref (3)
Scopus Crossref
Publication Date
Thu Sep 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Primary Productivity of Iraqi lakes: A Review
...Show More Authors
Abstract<p>Lentic ecosystems are important for fish production and are a critical habitat for waterfowl and numerous migratory birds. In this study we have gathered data on primary productivity of lakes across Iraq to provide updated information to strategize conservation and management. Tigris and Euphrates rivers are the primary sources of filling up major lakes in Iraq the overall assessment shows that the primary productivity is dependent on the algal composition and environmental factors with coincident role of macrophytes. An average of 37 to 637 mg carbon/m<sup>3</sup>/day of primary productivity was calculated for most of the lakes comprised of Bacillariophyceae and followed by</p> ... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Sun Mar 02 2014
Journal Name
Baghdad Science Journal
Production of Silicon Metal From Iraqi Sand
...Show More Authors

In this work, production of silicon metal at high purity of 99% by using Iraqi–starting materials (Iraqi sand and plant coal)was reported, electric arc–furnaces assembly was manufactured inside, the graphite electrodes were made from graphite scrap, this system is operate to produce about 800 gm /6hr of silicon metal to meet the need for manufacturing silicon oils, resins, solar cells, and electronic parts. The procedure, equipments and analysis data were described as well.

View Publication Preview PDF
Crossref
Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Study of alumina prepared from Iraqi kaolin
...Show More Authors

The current research was conducted to report the synthesis of alumina powder from Iraqi kaolin. The kaolin was transformed to metakaolin by calcinations at temperature 800 °C for three hours. Then the calcined kaolin was treated with (1.5 M) from H2SO4 for 6 hours to form Al2(SO4)3.12H2O solution. The precipitate was dried at 80oC for 10 hours and calcinations at different temperatures for two hours. The samples which result was characterized by X–Ray diffraction (XRD) and X–Ray fluorescence (XRF). The results indicate to the crystalline hydrate aluminum sulfate for the sample that be as – synthesis and when calcinations at 600 oC transformed into aluminum sulfate phase. The phases of alumina which we obtain consisted of a gamma a

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
Determination of Ionospheric Parameters over Iraqi Zone
...Show More Authors

In this paper, an analytical study for the behavior of ionospheric parameters (Maximum Usable Frequency (MUF) and Optimum Traffic Frequency (FOT)) has been preformed between transmitter station (Baghdad) and many different receiver stations which are distributed randomly over Iraqi territory. The ionospheric parameters dataset has been made using ICEPAC communication model for annual time for the years 2009-2011 of the solar cycle 24. A simplified ionospheric model has been suggested which based on the correlated relationship between the geographical locations coordinates (longitudes & latitudes) of receiver stations and the dataset of the MUF and FOT parameters. The results of this study showed that the correlation between the ionos

... Show More
View Publication Preview PDF