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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 10 2017
Journal Name
Journal Of The College Of Languages (jcl)
Difficulties of Rendering Both “Imra’a” امرأة and “Zawj” زوج in the Glorious Qur’an into English
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Women are considered important characters and subjects of discussion in the Glorious  Qur’an. Some are portrayed in a positive light while others are condemned . Most women in the Glorious Qur’an are represented as either the mothers or wives of certain leaders and prophets. But the lexical items “Imra’a” امراة and “zawj” زوج occur in the Glorious Qur’an with different meanings depending on the context where they occur.

     Translation of the Glorious Qur'an has always been a problematic and difficult issue. Since the Glorious Qur'an is regarded as miraculous and inimitable (i'jaz al-Qur'an), Muslims argue that the Qur'anic text should not be separated from its

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Publication Date
Thu May 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Window Size Changing on Satellite Image Segmentation Using 2D Fast Otsu Method
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     Multispectral remote sensing image segmentation can be achieved using a multithresholding technique. This paper studies the effect of changing the window size of the two dimensional (2D) fast Otsu algorithm that presented by Zhang. From the results, it shown that this method behaves as a search machine for the valleys (an automatic threshold), between the gray levels of the histogram with changing the size of slide window.  

Keywords Image Segmentation, (2D) Fast Otsu method, Multithresholding, Automatic thresholding, (2D) histogram image.

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Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Comparative Study of Hepcidin and Some Inflammatory Parameters in Pregnant Women at the Three Trimesters
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Publication Date
Fri Aug 28 2020
Journal Name
Iraqi Journal Of Science
The Relationship Between Infertility and Infection with Clarithromycin Resistant Strain of Helicobacter Pylori in Iraq
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The relationship between infertility and Helicobacter pylori infection was investigated; samples from thirty-five infertile patients (aged 20-49 years) were collected from Kamal Al-Samaraei hospital , Baghdad, Iraq during the period from the first of February until April 2018. These patients were compared with 10 apparently fertile individuals who served as a control. The study was carried out to detect the DNA of H.pylori in both serum and seminal fluid of male infertile patients and for the control group by Real-Time Polymerase Chain Reaction (RT-PCR) technique. The results revealed that there was a significant difference (P<0.01) in the detection of DNA of H.pylori between pa

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Publication Date
Mon Oct 30 2023
Journal Name
Digest Journal Of Nanomaterials And Biostructures
Concentration effect on the vibrational and electronic properties of MgXZn7-XO7 wurtzoids nanostructure via DFT
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In the present work, the ternary compound MgxZn7-x O7Wurtzoid with variable Zn and Mg contents was analyzed using density functional theory with B3LYP 6-311G**basis set. The electronic and vibrational properties of MgxZn7-xO7 wurtzoids, were investigated, including energy gaps, bond lengths, spectral properties, such like infrared spectra and Raman. IR and Raman spectra were compared with experimental longitudinal optical modes frequency results. The theoretical results agree well with experiments and previous data. It has been found that the energy gap is increasing with the increased Mg concentration, and that the longitudinal optical position exposes a UV shift movement with an increase in the concentration.

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Publication Date
Fri Jan 01 2021
Journal Name
Desalination And Water Treatment
Electrosorption of cadmium ions from the aqueous solution by a MnO2/carbon fiber composite electrode
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The nanostructured MnO2 /carbon fiber (CF) composite electrode was prepared using the anodic electrodeposition process. The crystal structure and morphology of MnO2 particles were determined with X-ray diffraction and field-emission scanning electron microscopy. The electrosorptive properties of the prepared electrode were investigated in the removal of cadmium ions from aqueous solution, and the effect of pH, cell voltage, and ionic strength was optimized and modeled using the response surface methodology combined with Box–Behnken design. The results confirm that the optimum conditions to remove Cd(II) ions were: pH of 6.03, a voltage of 2.77 V, and NaCl concentration of 3 g/L. The experimental results showed a good fit for the Freundli

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Publication Date
Tue Sep 25 2018
Journal Name
Iraqi Journal Of Science
3D Seismic Structural Study of the Lower Cretaceous Sequence in Kifl oil field_ central Iraq
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     This research focused up on the Seismic reflection study of a 268.7 km2 area located in the central of Iraq within the Karbala province (Kifl area). The seismic data were reprocessed by Anadarko Petroleum Corporation and its partners Dome International and Vitol with OEC in 2005, the result of processing works has improved the quality of seismic sections in most of the study area.  The study area was interpreted by using 3-D seismic data from the Oil Exploration Company. By studying the seismic sections and applying seismic attributes (instantaneous phase) Faults were picked across 3D seismic volume of the studied reflectors. The study area affected by a major fault and minor normal faults, Two fa

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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Low-carbon Technologies
Performance evaluation of the photovoltaic thermal system with a fin array and surface zigzag layout
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Abstract<p>Solar photovoltaic (PV) has many environmental benefits and it is considered to be a practical alternative to traditional energy generation. The electrical conversion efficiency of such systems is inherently limited due to the relatively high thermal resistance of the PV components. An approach for intensifying electrical and thermal production of air-type photovoltaic thermal (PVT) systems via applying a combination of fins and surface zigzags was proposed in this paper. This research study aims to apply three performance enhancers: case B, including internal fins; case C, back surface zigzags; and case D, combinations of fins and surface zigzags; whereas the baseline smooth duct rep</p> ... Show More
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Publication Date
Sat Oct 14 2023
Journal Name
Environmental Monitoring And Assessment
The technique of arsenic elimination from contaminated soil with enhanced conditions by electro-kinetic remediation
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Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
Lithostratigraphy and Biostratigraphy of the Shiranish Formation (Late Campanian- Maastrichtian) in Diana area, Northern Iraq
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       The lithostratigraphic and biostratigraphic studies of the Shiranish Formation in the Diana area, Erbil, Northern Iraq, were conducted to distinguish the main lithostratigraphic units, depositional environment and the formation age. The Shiranish Formation in the study area can be divided into three rock units. The lower and upper units consist of marly limestone, marl and limestone deposited in the outer shelf environment, while the middle unit is dominated by laminated calcareous shale and marl deposited in the upper bathyal environment. Calcareous nannofossils showed the presence of about 20 species/genera in the studied Shiranish Formation. Three biozones are identified; Misceomarginatus pleniporus biozone;

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