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
Thu May 04 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Qualitative and Quantitative Study of the Zooplankton Community in Madinat Al-Alab Lake at Baghdad
...Show More Authors

Zooplanktons from the artificial lake of Madenat Al-Alaab at Baghdad city have been
studied, during the period from may 2009 to April 2010. In addition to some ecological
factors (Temperature, pH and Turbidity) which were ranged (10.2-28.4)°C (7.1-8.4) and (20-50) cm respectively.
The results of the present study revealed that there are 22 species of zooplankton
belonging to Cladocera, Copepoda and Rotifera. Some of the species recorded during all
months of the study period, while other have disappeared during some months. Numbers of
species recorded were varied during different groups .
The dominant species were (Cyclops vernalis, C. hyalinus, C. scutifer, Diaptomus
leptopus, Bosmina longirostris, Kerate

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
The Effect of Ethanolic Extract for Cyperus rotundus Rhizomes on Liver in Male Albino Mice
...Show More Authors

The present study designed to determine the ethanolic extract of Cyperus rotundus on Liver in Albino Male Mice . In the present study 18 Male mice were used they divided into six groups ( 1st group consedered control group , 2nd group injected by 250 mg/ml from extract , 3th group injected by 300 mg/ml from extract , 4th group injected by 350 mg/ml from extract , 5th group injected by 400 mg/ml from extract and the 6th group injected by 450 mg/ml from extract ) . the expermint lasted for two days and the doses gived by intraperitonial injection . showed from the study results that ethanolic extract for Cyperus rotundus have negative effect on Liver tissue in 250 , 300 , 350 mg/ml concentrations when comparsion with control group . the re

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed May 29 2019
Journal Name
Iraqi Journal Of Physics
Improvement the efficiency of SnO2/n-Si detector by engraving method using a CNC machine
...Show More Authors

Tin oxide was deposited by using vacuum thermal method on silicon wafer engraved by Computer Numerical Controlled (CNC) Machine. The inscription was engraved by diamond-made brine. Deep 0.05 mm in the form of concentric squares. Electrical results in the dark were shown high value of forward current and the high value of the detection factor from 6.42 before engraving to 10.41 after engraving. (I-V) characters in illumination with powers (50, 100, 150, 200, 250) mW/cm2 show Improved properties of the detector, Especially at power (150, 200, 250) mW/cm2. Response improved in rise time from 2.4 μs to 0.72 μs and time of inactivity improved 515.2 μs to 44.2 μs. Sensitivity angle increased at zone from 40o to 65o.

View Publication Preview PDF
Crossref
Publication Date
Wed Jun 27 2018
Journal Name
Iraqi Journal Of Science
Effect of the Biological Drug Etanercept on Tumor necrosis factor-α Levels in Psoriatic Patients
...Show More Authors

       Psoriasis is a common, chronic, immune mediated disorder.The disease is arising as a result of dysregulated interactions of the innate and adaptive immune system in the context of skin epithelium and connective tissue. The biological drug Etanercept(ETN) approved for use in treated psoriasis. ETN is tumor necrosis factor- α (TNF-α) inhibitor. In this study, 48 psoriatic patients were taken before and after treatment who attended to the Dermatology and Venereology Department in Baghdad Teaching Hospital during the period from December 2016 to September 2017and 50 samples were used as healthy control group. The results showed that most psoriatic patients 52.08 % were within the second

... Show More
View Publication Preview PDF
Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Depositional Environment of the Gercus Formation in Jabal Haibat Sultan, NE Iraq; New Sedimentological Approach
...Show More Authors

Sedimentary structures of Gercus Formation in NE Iraq was little studied in the last decades. In this study the identified sedimentary structures display alternative graded and fining upward cycles, load and flute casts, submarine channels, sand and clay balls and pillow structures, convolute and slump beddings, of marine turbidity origin. The foreland part of Tethys basin characterized by deep marine Tanjero and Kolosh Formations followed by the Gercus formation with conformable relationships. The Eocene aged Flysch comprises predominantly litharenitic sandstones and interbedded mudstones, both of turbiditic affinities and most likely derived from a NE Arabian Plate source. The sediments provide excellent examples of distal fan sands as

... Show More
View Publication Preview PDF
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of applying resource consumption accounting technology on rationalizing pricing decisions in economic units
...Show More Authors

The aim of the research is to demonstrate the extent of the impact of resource consumption accounting technicality as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information it provides and scientific foundations in the allocation of indirect costs, and the identification and measurement of idle energy and its costs in a way that contributes to the rationalization of pricing decisions in economic units. In light of the intense competition and the multiplicity of alternatives, and to achieve this goal, a random sample was chosen.

View Publication Preview PDF
Publication Date
Sat Sep 23 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Role of Clinical Pharmacist in Reducing Drug Related Problems in Decompensated Liver cirrhosis patients
...Show More Authors

Patients with decompensated cirrhosis have typically prescribed a combination of therapeutic and prophylactic medications. Polypharmacy increases the probability of medication errors and drug related problems. Clinical pharmacists are highly effective at identifying, resolving, and preventing clinically important drug-related problems in their patients' care. The objectives of the study were the identification and classification of drug-related problems, as well as the discussion of these problems with health care providers (physicians, pharmacists, and nurses) and patients. Reduce their incidence as effectively as possible and educate all research participants on the significance of following their prescribed drug regimen

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
A Critical Stylistic Analysis of the Ideological Positioning in Some Selected Poems by John Donne
...Show More Authors

This paper deals with the ideological positioning of the English poet John Donne in a selected poems of his i.e Holy Sonnet X, as regards the theme of death found therein. The researchers adopt an emerging branch of stylistics, called Critical Stylistics, as proposed by Jeffries (2010) in order to uncover the ideologies of the author regarding the topic concerned and how linguistic choices are used to slant ideas. The model is comprised of ten tools of analysis which, upon being applied to the selected data, have shown how the poet exploits language resources in order to pass his ideology and influence his readers. In this paper, the workings of only one tool are presented as applied to a certain portion of the data.

View Publication Preview PDF
Publication Date
Tue Feb 01 2022
Journal Name
Iraqi Journal Of Science
Seismic stratigraphy study of the east Razzaza within late Jurassic –early Cretaceous era (Central Iraq)
...Show More Authors

This study deals with seismic structural and stratigraphic interpretation that applied on the East Razzaza (central of Iraq) area, by using 2D seismic data from Oil Exploration Company. Three main seismic reflectors are picked. These reflectors are Zubair, Yamama and Gotnia Formations, which were defined by using petrophysical well logs and synthetic traces that calculated from sonic- logs of the wells East Baghdad-1(Eb-1) and West kifl-1(Wk-1) using Geoframe program, to suggest a stratigraphic model for them. Structural maps of formations are prepared to obtain the location and direction of the sedimentary basin and shoreline. Seismic interpretation of the area approves the presence of some stratigraphic features in the studied formatio

... Show More
View Publication Preview PDF
Publication Date
Wed Jan 01 2020
Journal Name
Iraqi Journal Of Science
Intensity and aggregation of Tanqua Anomala (LINSTOW, 1904) in the dice snake from central Iraq
...Show More Authors