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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 Aug 01 2023
Journal Name
Baghdad Science Journal
Corrosion Inhibition of Medium Carbon Steel in the Acidic Medium Using Alcoholic and Aqueous Extract of Kujarat Tea Plant
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This study deals with the corrosion inhibition of metal corrosion process of medium carbon steel using 1M HCl for kinetic studies and rate reaction determination. The weight loss method is applied to pieces of Medium carbon steel divided to Cubans with dimensions (0.4*2*2.4) cm , and use Tafel Extrapolation Method, the samples were polished using carbide silicon paper with dimensions of (180,200,400,600,800,1000). The samples were immersed in the alcoholic medium ethanol at a temperature 293K for 3hr. Natural inhibitor Kujarat Tea (Hibiscus sabdarriffa L.) is used which is extracted in aqueous and alcoholic medium, different concentrations (1000،2000, 3000) ppm have been used ; The best concentration found through the results is a conce

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Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Engineering
INTERACTION EFFECTS OF HYDRODYNAMICALLY FULLY DEVELOPED PRIMARY FLOW AND SECONDARY FLOW IN THE THERMAL ENTRANCE REGION OF ANNULAR DUCT
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Experiments have been conducted to study the local and average heat transfer by mixed
convection for hydrodynamically fully developed, thermally developing and fully developed
laminar upward air flow in an inclined annulus with adiabatic inner cast iron tube and uniform
heated outer aluminum tube with an aspect ratio ( Ω = 0.72) and (L/Dh≈40) for both calming and
test sections). A wide range of Reynolds number from 859 to 2024 has been covered, and heat
flux has been varied from 159 W/m2 to 812 W/m2 (these values of heat flux and Reynolds
number gave Richardson number range from 0.03 to 0.٣٨), with angles of annulus inclination
φ =0o (horizontal position), φ =60o (inclined position), and φ =90o (vertical posi

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Publication Date
Wed Jan 01 2020
Journal Name
Spe Asia Pacific Oil & Gas Conference And Exhibition
Effect of nanoparticles on the interfacial tension of CO2-oil system at high pressure and temperature: An experimental approach
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In the recent decade, injection of nanoparticles (NPs) into underground formation as liquid nanodispersions has been suggested as a smart alternative for conventional methods in tertiary oil recovery projects from mature oil reservoirs. Such reservoirs, however, are strong candidates for carbon geo-sequestration (CGS) projects, and the presence of nanoparticles (NPs) after nanofluid-flooding can add more complexity to carbon geo-storage projects. Despite studies investigating CO2 injection and nanofluid-flooding for EOR projects, no information was reported about the potential synergistic effects of CO2 and NPs on enhanced oil recovery (EOR) and CGS concerning the interfacial tension (γ) of CO2-oil system. This study thus extensively inves

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Publication Date
Tue Oct 24 2023
Journal Name
Chemical Engineering & Technology
Electrodeposition of Manganese Dioxide under Different Conditions: Application of MnO<sub>2</sub>/Carbon Fibers in the Electrosorption Process
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Abstract<p>Anodic electrodeposition was used to synthesize a composite electrode of nanostructured manganese dioxide/carbon fiber (CF) galvanostatically. Different characterization results of the nanostructured MnO<sub>2</sub> were obtained by varying the H<sub>2</sub>SO<sub>4</sub> concentration and the current density. Field emission scanning electron microscopy, X‐ray diffraction, and atomic force microscopy were utilized to characterize the prepared composite electrodes. The best conditions were: 0.3 mA cm<sup>−2</sup> current density and 0.64 M H<sub>2</sub>SO<sub>4</sub> concentration. The electrosorption performance of the MnO<sub></sub></p> ... Show More
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Publication Date
Wed Oct 20 2021
Journal Name
Journal Of Engineering Research
Effect of several patterns of floating stone columns on the bearing capacity and porewater pressure in saturated soft soil
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One of the common geotechnical problems is the construction on soft soil and the improvement of its geotechnical properties to meet the design requirements. A stone column is one of the well-known techniques used to improve the geotechnical properties of soft soils. Sometimes thick layers of soft soil imposed the designer to use floating stone columns for improvement of such soil; in this case, the designer will be lost the end bearing of the stone column. In this study, the effects of several patterns of floating stone columns distribution under footing on the bearing capacity of soil and the distribution of excess porewater pressure are investigated. The soft soil used in this study has a very low undrained shear strength (cu) of

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Publication Date
Mon Oct 01 2012
Journal Name
Iraqi Journal Of Physics
Effect of carbon nanotube and Zn particles addition on the some mechanical properties and thermal conductivity of unsaturated polyester
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In this research work a composite material was prepared contains a matrix which is unsaturated polyester resin (UPE) reinforced with carbon nanotube the percentage weight (0.1, 0.2, 0.4.0.5) %, and Zn particle the percentage weight (0.1, 0.2,0.4,0.5)%.
All sample were prepared by hand lay-up, process the mechanical tests contains hardness test, wear rate test, and the coefficient of thermal conductivity. The results showed a significant improvement in the properties of overlapping, Article containing carbon nano-tubes and maicroparticles of zinc because of its articles of this characteristics of high quality properties led to an, an increase in the coefficient of the rmalconductivity, and increase the hardness values with increased pe

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Publication Date
Wed Jan 08 2020
Journal Name
Environment, Development And Sustainability
Groundwater availability and water demand sustainability over the upper mega aquifers of Arabian Peninsula and west region of Iraq
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Publication Date
Mon Mar 27 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Isolation and Characterization of Triterpenoid Saponin Hederacoside C. Present in the Leaves of Hedera helix L. Cultivated in Iraq
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Hedera helix L. plant belongs to the family Araliaceae that provide a host of bioactive compounds (mainly saponins) of important biological activities, like spasmolytic, secretolytic, anti-inflammatory, and antibacterial activities. Literature survey revealed that there was no previously study concerning H. helix L. which is cultivated in Iraq, so we decided to carry out this study which include extraction, isolation, purification and identification of biologically important triterpenoid saponin hederacoside C from leaves of H. helix L. Extraction of hederacoside C was carried out using two methods; in the first method maceration  was done with methanol 99.8% and in the second method soxhlet extraction wit

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
Semantics of the Russian Verbs of Destruction in Contemporary Linguistics: Семантический Анализ Глаголов Деструкции Русского Языка В Современной Лингвистике
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The article states that the Russian verbs of destruction belong to the lexical-semantic group of physical impact. They include verbs with the meaning of “damage” and “destroy”. It is emphasized that each of these groups is relatively independent; the cut line between them is fuzzy and arbitrary. It is postulated that when the object is completely destroyed, then the verb has the meaning of “destruction”,  and when the object is partially destroyed, then the  verb has the meaning of “damage”. It is this feature that individualizes the meaning of verbs. The study distinguishes between the groups and the nature of the object as- animate / inanimate. The object of the action of the “destruction” can only be inan

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Publication Date
Sun Nov 16 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Localization of transforming growth factor-beta expression in the peri-implant tissues of dental implants coated with placental collagen
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Back ground : The transforming growth factor beta (TGFB) signaling pathway is involved in many cellular processes in both the adult organism and the developing embryo including cell growth, cell differentiation, apoptosis. The interaction between implant material and surrounding tissues is believed to play a fundamental role in implant success and illustrates different expression of growth factors by different cells that involved in the formation of peri-implant tissue. The aim of this study was to localize expression of TGF B by newly formed bone tissue around surface-conditioned implants with placental collagen at different time intervals: 3 ,7,14,28, and 56 days . Materials and Methods: Commercially pure Titanium (CPTi) implants coated w

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