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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 08 2019
Journal Name
Iraqi Journal Of Physics
The study of nonlinear optical properties of rhodamine B dye and TiO2 nanoparticles doped in PMMA polymer
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In this research, A thin film of Rhodamine B dye and TiO2 Nanoparticles doped in PMMA Polymer has been prepared by a casting method. The sample was spectrum absorption by UV-Vis. The nonlinear optical properties were measured by Z- scan technique using Nd:YAG laser with (1064 nm) wavelength. The nonlinear refractive index (n2) and nonlinear absorption coefficient (β) were estimated for the thin film for different energies of the laser, n2 and β were decreased with increasing intensity of incident laser beam. Also, the type of β was two-photon absorption and n2 negative nonlinear reflective.

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Measuring and Analysis of Demand Function on Oil derivatives of A Selected countries the Period 1985- 2008
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The subject of demand on oil derivative has occupied an important position at present time in the daily life context. The fuel of benzene and gas oil and kerosene is one of basic elements of that concern, and on local , regional and international levels. The oil derivatives have played a leading role in determining the course and nature of development since early 1970 to the present time whether in the productive Arab countries or the importing. The researcher set out from the hypothesis that the increase of the local consumer demand on some of the oil derivatives is because of the internal and external factors accompanied by the inability of the productive capability and local production to confront this increase, and the resort

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Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
Effect of COVID-19 on the Role of Renin Enzyme and ACE2 and Hormones in PCOS Females
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Polycystic ovary syndrome (PCOS) is the most endocrine problem in women of regenerative age. PCOS women typically belong to an age and sex group which is at higher risk for severe coronavirus disease (COVID-19). COVID-19 targets cells through angiotensin-converting enzyme 2 (ACE2) receptor presents on cells in veins, lungs, heart, digestion tracts, and kidneys. Renin-Angiotensin System (RAS) over activity has likewise been described in metabolic disorders; type 2 diabetes mellitus (T2DM), and conditions shared by women with polycystic ovary condition. The point of this study is to know the job of renin and ACE2 in PCOS and coronavirus and its relationship with hormones and other metabolic parameters related. The study groups consist of 1

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Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
Evaluation of Zinc, Copper, and Lead Levels in The Blood of Breast Cancer Women in Baghdad City
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     The current study was conducted on 100 females who were divided into two main groups; 60 with breast cancer and 40 healthy controls. Blood samples were collected from both premenopausal and postmenopausal breast cancer and healthy women. The samples were appropriately processed for the analysis of trace elements (zinc, copper, and lead) by using flame atomic absorption spectrophotometry (FAAS). The results showed a highly significant decrease (p< 0.01) in the mean serum level of zinc of in both pre- and postmenopausal breast cancer women (71.7 + 5.1 and 70.4 + 5.4 µg/dL, respectively) compared with healthy controls (89.7 + 10.2 and 97.5 + 13.2 µg/dL,  respectively) . Also, a highly significant

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Publication Date
Mon Nov 14 2022
Journal Name
Journal Of Reinforced Plastics And Composites
Effect of phosphoric acid molarity on the structural, thermal, mechanical, and electrical properties of polyimide/polyaniline nanocomposites
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In this paper, we used two monomers, 3,3',4,4'-benzophenone tetracarboxylic dianhydride (BTDA) and m,m'-diaminobenzophenone (m, m’-DABP), to produce polyamide acid and then converted it to polyimide (PI). The effects of phosphoric acid (H3PO4) molarity (1, 2, and 3 M) on the structural, thermal, mechanical, and electrical characteristics of the polyimides/polyaniline (PI/PANI) nanocomposites were studied. Two sharp reflection peaks were developed by the addition of PANI to PI. When 3 M H3PO4 is added, the crystalline sharp peak loses some of its intensity. The complex formation of PI/PANI-H3PO4 was confi

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Publication Date
Wed May 01 2019
Journal Name
Thin Solid Films
Studies of annealing impact on the morphological, opto-dielectric and mechanical behaviors of molybdenum-doped CrN coatings
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Publication Date
Mon Jul 04 2022
Journal Name
Journal Of Petroleum Exploration And Production Technology
Effect of acid treatment on the geomechanical properties of rocks: an experimental investigation in Ahdeb oil field
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Acidizing is one of the most used stimulation techniques in the petroleum industry. Several reports have been issued on the difficulties encountered during the stimulation operation of the Ahdeb oil field, particularly in the development of the Mishrif reservoir, including the following: (1) high injection pressures make it difficult to inject acid into the reservoir formation, and (2) only a few acid jobs have been effective in Ahdeb oil wells, while the bulk of the others has been unsuccessful. The significant failure rate of oil well stimulation in this deposit necessitates more investigations. Thus, we carried out this experimental study to systematically investigate the influence of acid treatment on the geomechanical properties of Mi4

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Publication Date
Sat Dec 11 2021
Journal Name
Engineering, Technology & Applied Science Research
Experimental and Numerical Analysis of the Punching Shear Resistance Strengthening of Concrete Flat Plates by Steel Collars
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In this study, six square reinforced concrete flat plates with dimensions of (1500×1500×100) mm were tested under a concentrated load applied on a column located at the center of the slabs. One of these slabs was the control specimen, whereas, in the others, steel angles (steel collars) were used, fixed at the connection region between the slab and the column to investigate the effect of the presence of these collars on punching shear strength. Five thicknesses were used (4, 5, 6, 8, 10mm) with constant legs of angles (75×75) mm of the steel collars to investigate the effects on the punching shear resistance with respect to the control slab. The results of the experimental study show that the punching shear resistance increased b

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Publication Date
Sun Jun 09 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Possible Amelioration of the Severity of Nutritional Steatohepatitis by Guggulsterone in Mice: guggulsterone and steatohepatitis in mice
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Non-alcoholic fatty liver disease (NAFLD) has become one of the most common chronic liver diseases worldwide, which characterized by steatosis, inflammation, and fibrosis. The aim of this designed study is to evaluate the ability of guggulsterone to prevent high fat diet induced steatohepatitis in mice. Five groups of male mice were selected and treated as the following: group I, mice had free access to standard commercial diet and considered as control group, group II, mice were fed a specially formulated high-fat diet for 12 weeks to induce non-alcoholic liver disease, while groups III, IV and V the mice were administered high fat diet containing guggulsterone at 500, 1000 and 2000 ppm concentration respectively for 12 weeks. Maintaini

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Global Pharma Technology
Parasitological and immunological study of the effect of chitosan and chitosan nanoparticles loaded with spiramycin on toxoplasmosis
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This study was carried out to evaluate parasitological and immunological of the effect of chitosan and chitosannanoparticles loaded with spiramycin on toxoplasmosis infected mice. After injection intra peritoneal with 103viable tachyzoites for acute infection, treatments given for seven days. Peritoneal fluid examination revealed a significant decrease in the number of Toxoplasmagondiitachyzoites in all treated infected mice compared with infected non-treated. The combined therapy gave better results than single. The best effect was observed in group of mice treated with spiramycin combined with chitosan nanoparticles. Also immunoglobulin Ig Manti body and gamma Interferon (INFγ), Tumor Necrosis Factor alpha (TNF-α) cytokines responses ag

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