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
Fri Jun 01 2012
Journal Name
Journal Of Al-nahrain University Science
Adsorption of Metoclopromide Hydrochloride onto Burned Initiated Iraqi Bentonite
...Show More Authors

View Publication
Crossref (3)
Crossref
Publication Date
Mon Jun 30 2003
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Interfacial Rheological Properties of Iraqi Crude Oils Water System
...Show More Authors

View Publication Preview PDF
Publication Date
Wed Jul 01 2015
Journal Name
Al–bahith Al–a'alami
Photos of Women in Iraqi Feature Films after 2003
...Show More Authors

The research seeks to examine the image of women in Iraqi films produced after 2003 over the answer to questions such as “ level of the representation of women and appearing in films and features that are attributable to them and their relationships with men and their interests and tendencies , activities and ways and methods pursued to achieve their goals , or what appeared to be trying to achieve and whether made movies vivid and varied models for women, or confined to a rigid model and duplicate Is films raised issues concerning women? The research seeks to examine the image of women in Iraqi films produced after 2003 over the answer to questions such as “ level of the representation of women and appearing in films and features th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 30 2012
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Hydrodynamic Pressure Gradient Correlation of Some Iraqi Oil Wells
...Show More Authors

Empirical equation has been presented to predict the optimum hydrodynamic
pressure gradient with optimum mud flow rate (one equation) of five Iraqi oil wells
to obtain the optimum carrying capacity of the drilling fluid ( optimum transport
cuttings from the hole to the surface through the annulus).
This equation is a function of mud flow rate, mud density and penetration
rate without using any charts or graphs.
The correlation coefficient accuracy is more than 0.9999.

View Publication Preview PDF
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Some Immunologic Evaluations of Toxoplasmosis in Iraqi Aborted Females
...Show More Authors

Forty-eight aborted women (Iraqi Arab Muslims) at the first trimester with a serological evidence of toxoplasmosis were investigated. Two age- and ethnic-matched control groups were included: 40 aborted women due to accidental events (Control I), and 40 unmarried (virgin) women (Control II). The subjects were evaluated for the following parameters: HLA-class I antigens (A, B and Cw), blood groups, total and differential counts of leukocytes, lymphocyte subpopulations (CD3+, CD4+ and CD20+ cells), phagocytosis of heat-killed yeast (phagocytic index and NBT index), and total serum levels of immunoglobulins (IgA, IgG and IgM) and complement components (C3 and C4). The HLA-A2 and -Cw8 antigens were significantly increased in the patien

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Dec 14 2020
Journal Name
The Fourth International Conference Of Linguistic Studies
A pragmatic study of refusals among Iraqi EFL learners
...Show More Authors

The speech act of refusals has been studied widely either alone or in relation to such areas as apology, requests, promotion, and invitation. The present study aims to investigate the strategies employed by Iraqi females in refusing marriage proposals. It attempts to explore their preferences to respond directly or indirectly in relation to their ages and educational background of the parents. The sample of the study consists of 25 participants; they are learners of English as a foreign language (EFL) at the College of Education for Women/ University of Baghdad. The data are collected by using a discourse completion task (DCT) followed by a follow up interview. The researchers used a Google form shared via emails to get responses from the p

... Show More
Publication Date
Sat Jan 09 2021
Journal Name
Medico Legal Update
Knowledge and Attitudes of Vaccination among Iraqi Pharmacy Students
...Show More Authors

Objective: Since the vaccination rate is largely affected by low knowledge and negative attitudes ofhealthcare professionals, so this study aimed to weigh up the vaccination knowledge and attitudes ofpharmacy students.Method: A pilot study using a survey to investigate demographic data, knowledge (20 questions), andattitudes (5 questions) of 156 fifth year and 121 third year pharmacy students from College of Pharmacy/University of Baghdad.Results: The mean score of knowledge and attitudes was intermediate (16.654 and 14.917 out of 25 for thefifth and the third grades, respectively) with a significant difference between the two groups, the studentsshown to have favorable attitudes about vaccination. The score of the students is not i

... Show More
View Publication
Crossref
Publication Date
Sat Nov 03 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment Types of Domestic Violence Among Iraqi Pregnant Women
...Show More Authors

Objective : A descriptive analytical study was conducted on pregnant women who face domestic
violence and receive antenatal services from obstetric wards ikou^V Ctemal ^4M^vrAd\vQ^Ms> "&
Baghdad city, to identify the types of domestic violence on pregnant woman.
Methodology : A purposive sample of one hundred pregnant women with domestic violence was
selected. Data were collected through questionnaire, the period extended from the 20th Feb to the 3rd
May 2006. Descriptive and inferential statistical procedures were used to analyze the data.
Results : The result of the study showed that the highest percentage (26%) of the study sample their
age ranges from (30 - 34) years, most of them were housewife with low s

... Show More
View Publication Preview PDF
Publication Date
Fri Feb 07 2020
Journal Name
Plant Archives
Seroprevalence of Human Cytomegalovirus in Iraqi Breast Cancer Patients
...Show More Authors

The current study was conducted in the period extending from November 2018 to October 2019 and designed as a case-control study and aimed to assess the seroprevalence of HCMV. However, a total number of 91serum specimens were collected to fulfill this purpose from females (71 breast cancer patients, and control group of 20 females) attending Al-Amal hospital for cancer management and Baghdad teaching hospital and the practical part was performed in College of Science, University of Baghdad. The study protocol was approved by the Ethics Committee at the Department of Biology (Reference: BEC/0220/0011). The immunological part for evaluation of seroprevalence of HCMV was accomplished by ELISA technique which revealed that anti-HCMV IgG was sco

... Show More
Preview PDF
Scopus (3)
Scopus
Publication Date
Tue Sep 01 2015
Journal Name
Iosr Journal Of Dental And Medical Sciences (iosr-jdms)
Diabetic Cheiroarthropathy in a Sample of Iraqi Diabetic Patients
...Show More Authors

Background: Diabetic cheiroarthropathy is a term derived from the Greek word “cheiros” meaning “of the hand”, It is characterized by stiff hands with distinctively thick, tight, and waxy skin, especially on the dorsal aspects of the hands. It is part of long term complication of diabetes and many suggest it is associated with microvascular complication. The aim of the study was to determine the prevalence of diabetic cheiroarthropathy in Iraqi patients with diabetes, and to study its association with diabetic retinopathy and glycemic control. Material and Methods: A cross-sectional study in which 110 diabetic patients and 110 non-diabetic healthy people who accepted to take part in the study were ran

... Show More