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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
Sun Mar 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Copper Nanoparticles on Seminal Vesicles and Testosterone Hormone in Male Albino Mice
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The study conducted to demonstrate the effect of copper nanoparticles (Cu-NPs) on the seminal vesicle and testosterone hormone of males' albino mice. Twenty mice were used and divided into four groups control group and three groups that orally administrated with 100 mg/kg Cu-NPs for 7, 14 and 21 days and each group have 5 animals. Then, the blood was withdrawn from the animals to measure the level of the hormone testosterone in the next day after all the dosages period and then the animal was sacrificed. Seminal vesicles isolated from each animal and measured weight then histological sections were prepared to observe the changes of seminal vesicles sections. Then the morphometric was carried out to the lining cells and their nucleus and

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Publication Date
Sun Nov 27 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of value stream costs in rationalizing quality costs: applied research in taji mill
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The research aims to study the importance of applying lean accounting techniques and the tools and methods they contain, the most important of which is the “value path costs” technique and its impact on rationalizing and controlling costs, as well as reducing production costs in general and reducing quality costs in a way Special by reducing or eliminating waste and waste in both time and resources and meeting customer requirements. In order to achieve this goal, the researcher relied on the application of lean accounting tools by obtaining data related to the mill, in addition to that, the information obtained as a result of field coexistence in the mill and being able to view the records of the mill in the research sample. From the

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Publication Date
Sun Dec 07 2008
Journal Name
Baghdad Science Journal
Optium Conditions for the Production of Neutral Protease from local strain Aspergillus niger var cabonarius
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The optimum conditions for the production of neutral protease from local strain Aspergillus niger var carbonarius by solid – state fermentation system (Wheat bran) moisted with 0.2 M phosphate buffer (PH7.0) . the hydration ratio was 1:5 (V:W) . the concentration of inoculum was 1×106 spores per 10 gram of solid materials , initial P H 6.5 and 96 hours of incubation period at 30? C .the enzyme activity was 1300 unit / ml and specific activity was 1550 unit / mg protein .

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Publication Date
Thu Nov 02 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Changes in The Percentage of Spermato Genic Cells in White Mice Associated With Cadmium Administration
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The effect of different doses (75,100,150 ppm) and periods of

treatment (3,6,9 days) on the spermatognic cells in white mice was studied. It was found that there was a significant decrease (P<0.05) in the percentage of spermatogonia specially in concentration 1 00 and

150 ppm lasted six and nine days and of primary spermatocytes at period of nine days. A significant decrease (P<0.05) was noticed in the percentages of secondary spermatoytes and spermatids, while the percentage of sperms illustrated a significant increase for all concentrations and treatment periods.

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Publication Date
Tue Nov 01 2022
Journal Name
Bulletin Of National Institute Of Health Sciences
Using of Propolis on the treated rats induced with Polysystic ovarian syndrome by Litrozol drug
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Publication Date
Fri May 01 2020
Journal Name
International Journal Of Geomate
METHODOLOGY FOR MONITORING THE FLEXURAL BEHAV-IOR OF STRUCTURAL CONCRETE MEMBERS WITH UNBONDED INTERNAL STEEL
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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
The Synoptic Characteristics, Causes, and Mechanisms of Kahlaa Tornado in Iraq on 14th April 2016
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In this study, an analysis of the synoptic characteristics, causes and mechanisms of Kahlaa tornado event was carried out. This tornado occurred on 10:30 UTC (1:30 pm Iraq Local Time) on 14 April 2016 to the north of Kahlaa town in Maysan governorate. We analyzed surface and upper charts, weather conditions, the damage indices, the dynamical features and the instability of the tornado. The analysis showed that there was a low pressure system which was an extension of the Monsoon low in addition to a supercell thunderstorm and a jet stream aloft. The cold trough and high relative vorticity at 500 hPa level, the humid warm wind blowing from the south and the dry cold wind from the north contributed to the initiation of the tornado. Accordi

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Publication Date
Tue Nov 13 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Tegretol (Carbamazepine) Effect on the Morphometric Assay of Liver in Female White Mice (Mus musculus)
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Carbamazepine (CBZ) is one of many anticonvulsants used to treat trigeminal neuralgia and epilepsy. Antiepileptic drugs (AED`s) are the second most important class of medications that lead to hepatotoxicity and induced liver injury, this study was conducted to evaluate the effects of CBZ on the liver. A total of 40 female mice were taken and divided into four groups (A/treated for 14 days, B/ control, C/ treated for 30 days, D/ control), the drug was given as an oral suspension formula 100mg/5ml at dose 20 mg/kg/mouse via gastric gavage daily for 14 and 30 days. Statistical analysis revealed that there were no significant differences in the white female mice body weight (P>0.05) in the treated group for 14 days as well

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Publication Date
Sun Jul 12 2020
Journal Name
Medico-legal Update
New Record of the Genus Hydrotaea Robineau-Desvoidy, 1830 (Diptera, Muscidae) from Kerbala City, Iraq
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Publication Date
Sun Apr 14 2024
Journal Name
Eastern Mediterranean Health Journal
Satisfaction of women with telehealth services during COVID-19 paves the way for wider implementation
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Background: Although underdeveloped in Iraq, telehealth was one tool used to continue health service provision during the COVID-19 pandemic. Aim: To assess women’s experiences and satisfaction with gynaecological and obstetric telehealth services in Iraq during the COVID-19 pandemic. Methods: Free telehealth services were provided by 4 obstetrician-gynaecologists associated with private clinics in 2020–2021. All patients who accessed the services between June 2020 and February 2021 were invited to complete a postconsultation survey on their experience and satisfaction with services. Results were analysed using descriptive statistics and logistic regression conducted using SPSS version 25. Results: A total of 151 (30.2%) women re

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