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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 Oct 07 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
The Synergistic Effect of Combining Some Antibiotics with Powder of Silver NPs, Copper NPs and Titanium NPs
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Publication Date
Thu Jan 02 2025
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Morphological and Molecular studies of Acanthobra marmid Heckel, 1843 (Piscies, Cypriniformes, Leuciscidae) from the Middle of Iraq
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Leuciscidae species are the abundant and widely distributed fish species in Iraq's inland waters. They are complex species, and morphology makes them difficult to identify. Molecular analysis achieved and confirmed the morphological characters. Twenty specimens of Acanthobrama marmid were collected from two localities at Tigris River, in the middle of Iraq; 15 specimens from the Al-Zubaydia sub-district and five specimens from Al-Tharthar Lake. We used the mitochondrial DNA cytochrome b (cytb) gene to sequence the DNA of A. marmid. The following analysis are compared the sequences with those of other fish genera and species found in the Gene Bank. The barcoding result (DNA sequencing) in fishes found in the same family (Leuciscidae) showed

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Publication Date
Tue Sep 14 2021
Journal Name
Research Journal Of Pharmacy And Technology
The Effect of Pseudoephedrine (Sudafed) on Kinetic activity and histology of Livers and Kidneys in Albino Mice
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Pseudoephedrine (PSE) or (Sudafed) is one of the sympathomimetic group of drugs (ephedrine, PSE and amphetamines) which effects cardiovascular system, respiratory system, and gastrointestinal tract. However, only little researches had supported its effect on solid abdominal organs. This study aims to investigate the effects of different doses of Sudafed in the liver and kidney of albino mice. The current study included 18 albino mice grouped into 2 groups: control (3 mice), and acute group (15 mice). The acute group was further subdivided into 5 subgroups, each subgroup of 3mice wasgiven a lonely intaperitonial injection of 0.3ml of the following conc. (500mg/kg, 250mg/kg, 125mg/kg, 62.52mg/kg, and 31.24mg/kg) for 24hrs. After the m

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Publication Date
Fri Jan 24 2025
Journal Name
Karbala International Journal Of Modern Science
Chemistry of Metalloguanines: An Overview of Their Synthesis Routes and Their Implementations for the Period 2000-2024
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Guanine has a variety of roles in chemistry, from its basic function in the storing and transferring genetic information to its usages in synthetic chemistry and other fields. Because of its distinct structure and biological importance, it is a fundamental component of contemporary study in organic chemistry and molecular biology. In this review, we focused on covering the synthetic pathways of various derivatives of guanine from the year 2000 until the present. As a result of the guanine molecule containing multiple functional groups, this gives us the ability to prepare several guanines such as O6-alkylating guanines, O6-benzylguanines, 8-aza-O6-benzylguanines, 9-substituted guanines, guanine-azo derivatives, guanine Schiff bases, guanin

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
Le thème de la solitude et la structure narrative dans Le Procès-verbal de Jean Marie Gustave Le Clézio The Theme of Solitude and Narrative Structure in the Novel of “Trail ” of Jean Marie Gustave Le Clézio
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Abstract

     This paper tackles the theme of alienation as being a concurrent state of human being from birth to death; so extensive is the description of this state by writers. Alienation has been a product of their hard experiences and miserable lives. One such writer is Jean-Marie Gustave le Clézio who was so perfect in describing alienation in his works. Upon so many occasions, he imagined one or more of his characters as living in a chaotic world and so lived safely in alienation. The novel "Le Procès-Verbal" is one of the most important of his works. This paper deals with e the narrative structure of novel while shedding light on the hero's alienation: its essence and causes.

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Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
Synthesis, Spectroscopic Studies and Biological Activities of Mixed Metal (III) Complexes of Uracil with 1, 10-Phenanthroline
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New complexes of the [M(Ura)(Phen)(OH2)Cl2]Cl.2H2O type, where (Ura) uracil ; (Phen) 1,10-phenanthroline hydrate; M (Cr+3 , Fe+3 and La+3) were synthesized from mix ligand and characterized . These complexes have been characterized by the elemental micro analysis, spectral (FT-IR., UV-Vis, 1HNMR, 13CNMR and Mass) and magnetic susceptibility as well the molar conductive mensuration. Cr+3, Fe+3 and La+3- complexes of six–coordinated were proposed for the insulated for three metal(III) complexes for molecular formulas following into uracil property and 1,10-phenanthroline hydrate present . The proposed molecular structure for all metal (III) complexes is octahedral geometries .The biological activity was tested of metal(III) salts, ligands

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Publication Date
Sun May 17 2020
Journal Name
Iraqi Journal Of Science
Numerical Solutions for the Optimal Control Governing by Variable Coefficients Nonlinear Hyperbolic Boundary Value Problem Using the Gradient Projection, Gradient and Frank Wolfe Methods
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This paper is concerned with studying the numerical solution for the discrete classical optimal control problem (NSDCOCP) governed by a variable coefficients nonlinear hyperbolic boundary value problem (VCNLHBVP). The DSCOCP is solved by using the Galerkin finite element method (GFEM) for the space variable and implicit finite difference scheme (GFEM-IFDS) for the time variable to get the NS for the discrete weak form (DWF) and for the discrete adjoint weak form (DSAWF) While, the gradient projection method (GRPM), also called the gradient method (GRM), or the Frank Wolfe method (FRM) are used to minimize the discrete cost function (DCF) to find the DSCOC. Within these three methods, the Armijo step option (ARMSO) or the optimal step opt

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Publication Date
Fri Dec 01 2017
Journal Name
Iraqi Postgraduate Medical Journal
The polycystic ovary syndrome as a cause of increase in inflammatory markers and metabolic risks
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BACKGROUND: Polycystic ovary syndrome(PCOS) is one of the most common endocrine disorder affecting women in reproductive age. No single etiologic factor fully accounts for the spectrum of abnormalities in the polycystic ovary syndrome. Different changes in hormonal, metabolism and the inflammatory markers as squealy of PCOS with adverse effect on the women life. OBJECTIVE: To study the relationship between polycystic ovary syndrome and levels of C-reactive protein, human interleukin and hormonal and metabolic alteration in women with PCOS PATIENTS AND METHODS: Thirty women with Polycystic Ovary syndrome (PCOS) and other thirty women without PCOS were included. Venous blood samples were taken in early follicular phase of menstrual cycle [day

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Publication Date
Fri Nov 01 2019
Journal Name
Indian Journal Of Natural Sciences
The Numerical and Experimental Work of Chaos System in Three Dimensions Phase Spaceusing Rossler Circuit
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In this paper, we deal with a dynamical system that can demonstrate a chaotic attractor of Rossleroscillator. We simulate the Rosslerequations numerically then we investigate the model experimentally. Numerically, the Rossler parameter a and b were fixed and c was changed.The evolution of the system exhibits period, period-doubling, second period doubling, and chaos when control parameters are changed. This evolution can be seen by analyze the time series, the bifurcation diagrams and phase space. Experimentally, the evolution of the system exhibited the same numerical behavior by changing the resistance (Rv) in Rossler circuit that represent as control parameter.

Publication Date
Mon Oct 01 2018
Journal Name
Arpn Journal Of Engineering And Applied Sciences
Achieving a theoretical approximation characterize the stopping power of heavy ion in D-T plasma
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The dependence of the energy losses or the stopping power for the ion contribution in D- T hot plasma fuels upon the corresponding energies and the related penetrating factorare arrive by using by a theoretical approximation models. In this work we reach a compatible agreement between our results and the corresponding experimental results.

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