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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 Jun 01 2022
Journal Name
Journal Of Engineering
The Design and Simulation of a Novel Optical Adder Depending on Optical Tri-state Gates
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Essential approaches involving photons are among the most common uses of parallel optical computation due to their recent invention, ease of production, and low cost. As a result, most researchers have concentrated their efforts on it. The Basic Arithmetic Unit BAU is built using a three-step approach that uses optical gates with three states to configure the circuitry for addition, subtraction, and multiplication. This is a new optical computing method based on the usage of a radix of (2): a binary number with a signed-digit (BSD) system that includes the numbers -1, 0, and 1. Light with horizontal polarization (LHP) (↔), light with no intensity (LNI) (⥀), and light with vertical polarization (LVP) (↨) is represen

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Publication Date
Tue Mar 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of melatonin supplementation on the gingival health and lipid profiles in obese periodontitis patients
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Background: Obesity increases the host’s susceptibility by modulating the immune and inflammatory systems in a manner that predisposes to inflammatory tissue destruction and leaves an individual at greater risk of periodontitis. Melatonin is a pineal secretory product involved in numerous actions, such as regulation of internal biological clocks and energy metabolism, and it functions as an antioxidant and anti-inflammatory agent. There exists a substantial amount of evidence supporting the beneficial effect of melatonin supplementation on obesity and its complications. Aim of the study: To investigate the effects of systemic melatonin intake on periodontal health status and lipid profiles in obese periodontitis patients. Subjects and met

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Publication Date
Tue Jan 30 2024
Journal Name
International Journal Of Engineering Pedagogy
Information and Communication Technology and its Impact on Improving the Quality of Engineering Education Systems
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Publication Date
Mon Sep 10 2018
Journal Name
Iraqi Journal Of Physics
The influence of magnetic field and cathode dimensions on plasma characteristics in hollow cathode system
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Experimental study on the effect of cylindrical hollow cathode, working pressure and magnetic field on spatial glow distribution and the characteristics of plasma produced by dc discharge in Argon gas, were investigated by image analyses for the plume within the plasma. It was found that the emission intensity appears as a periodic structure with many peaks appeared between the electrodes. Increasing the pressure leads to increase the number of intensity peaks finally converted to continuous form at high pressure, especially with applied of magnetic field, i.e. the plasma is more stable with the presence of magnetic field. The emission intensity study of plasma showed that the intensity has a maximum value at 1.07 mbar pressure and decre

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Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Ecology and Geographical Distribution for Six Species of the Genus Echinops L.(compositae) in Iraq
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This study includes six species related to the genus Echinops L. (composite) grown in Iraq which are listed below: E.armatus Boiss. & Hausskn., E. bicolor Nabelek, E. cephalotes DC., E.haussknechtii Boiss., E. moulensis Rech., E. nitens Bornm., the geographical distribution and ecological preferences' were documented.
It has been also observed that this genus was distributed near waterfalls, vallies, road side, dry limestone, clay soil and hard rocky soil in Different heights. The most separated species was E.armatus and the least separated one was E.haussknechtii, the species was listed in diagram and distributed on a map.

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Publication Date
Sat Jan 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Determining of Efficiency For The N749 Dye contact with TiO2 In Dye Sensitized Solar Cell
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In this research, we investigate and evaluate the efficiency of a hetero junction N749-  device based on a simple donor-acceptor model for electron transfer. Electron transfer from a photo-excited N749 sensitized into a wide-band gap  is the basic charge separation in dye-sensitized solar cells, or "DSSCs". Due to the understanding of the current of the DSSCs functioning mechanism, the energy levels of the hetero junction N749-  device surrounded by DCM solvent as polar media must be continuum levels. The current-voltage (J-V) characteristics of the N749- device are calculated in two concentrations at room temperature (T=300 k) and 100   irradiation. The fill factor and efficiency of the device are found to be 0.134 and 6.990 for con

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Publication Date
Wed Jul 29 2020
Journal Name
Iraqi Journal Of Science
Comparison Between Confined and Unconfined Laser Peening Effect on the Fatigue Life of Composite Materials
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Mechanical Engineering Department/ University of Technology- Baghdad.

Confinement layer is considered as the most important parameter during the laser shock peening (LSP) treatment.  In this paper, its effect on the surface treatment effectivity of composite materials was investigated. The composite used in this research was fabricated using hand lay-up as a manufacturing process. The matrix material was built from unsaturated polyester resin and reinforced with 2.5% volume fraction of micro particles of aluminum powder. Fatigue test was conducted at room temperature with constant amplitude stress and a stress ratio of R =-1, before and after LSP treatment. LSP was applied with and without confinement layer at the same level

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Flame Atomic Emission and Colorimetric Methods for the Determination of Cephalexin Monohydrate in Pharmaceutical Preparations
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We propose two simple, rapid, and convenient spectrophotometric methods which are described for the determination of cephalexin in bulk and its pharmaceutical preparations. They are based on the measurement of the flame atomic emission of potassium ion (in the first method) and colorimetric determination of the green colored solution at 610 nm formed after the reaction of cephalexin with potassium permanganate as an oxidant agent (in the second method) in basic medium. The working conditions of the methods are investigated and optimized. Beer's law plot shows a good correlation in the concentration range of 5-40?g ml-1. The detection limits are 2.573,2.814 ?g ml-1 for the flame emission photometric method and 1.844,2.016 ?g ml-1 for colo

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Publication Date
Tue Mar 14 2023
Journal Name
Iraqi Journal Of Science
On the Dynamics of Prey-Predator Model Involving Treatment and Infections Disease in Prey Population
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In this paper, a mathematical model consisting of the prey- predator model with treatment and disease infection in prey population is proposed and analyzed. The existence, uniqueness and boundedness of the solution are discussed. The stability analyses of all possible equilibrium points are studied. Numerical simulation is carried out to investigate the global dynamical behavior of the system.

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Publication Date
Sun Jun 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Reverse Osmosis Polyamide Membrane for the Removal of Blue and Yellow Dye from Waste Water
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The present work aims to study the removal of dyes from wastewater by reverse osmosis process. Two dyes were used direct blue 6, and direct yellow. Experiments were performed with feed concentration (75 – 450 ppm), operation temperature (30 – 50 oC) and time (0.2 – 2.0 hr). The membrane used is thin film composite membrane (TFC). It was found that modal permeate concentration decreases with increasing feed concentration and time operating, while permeate concentration increases with increasing feed temperature. Also it was found that product rate increase with increasing temperature, but it decrease with increasing feed concentration and time. The concentration of reject solution showed an increase with increasing feed concentratio

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