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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
Thu Jun 01 2023
Journal Name
Iraqi Journal Of Physics
Assessment of the Natural Radioactivity Levels of Soil Samples in IT1 Oil Reservoirs in Kirkuk City, Northeast Iraq
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In this study, gamma-ray spectrometry with an HPGe detector was used to measure the specific activity concentrations of 226Ra, 232Th, and 40K in soil samples collected from IT1 oil reservoirs in Kirkuk city, northeast Iraq. The “spectral line Gp” gamma analysis software package was used to analyze the spectral data. 226Ra specific activity varies from 9  0.34 Bq.kg-1 to 17  0.47 Bq.kg-1. 232Th specific activity varies from 6.2  0.08 Bq.kg-1 to 18  0.2 Bq.kg-1. 40K specific activity varies from 25  0.19 Bq.kg-1 to 118  0.41 Bq.kg-1. The radiological hazard due to the radiation emitted from natural r

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Publication Date
Sat Feb 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Implication of Yield Lines Theory in Method Three of the ACI Code for Two-Way Reinforced Concrete Slabs
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Abstract<p>Reinforced concrete slabs are one of the most important and complicated elements of a building. For supported edges slabs, if the ratio of long span to short span is equal or less than two then the slab is considered as two-way slab otherwise is consider as one-way slab. Two-way reinforced concrete slabs are common in use in reinforced concrete buildings due to geometrically arrangement of columns suggested by architects who prefer a symmetric distribution of columns in their plans. Elastic theory is usually used for analysis of concrete slabs. However, for several reasons design methods based on elastic principles are limited in their function. Correspondingly, limit state analysis o</p> ... Show More
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Publication Date
Fri Jul 01 2022
Journal Name
Structures
Reliability analysis of deteriorated post-tensioned concrete bridges: The case study of Ynys-y-Gwas bridge in UK
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Concrete structures are exposed to aggressive environmental conditions that lead to corrosion of the embedded reinforcement and pre-stressing steel. Consequently, the safety of concrete structures may be compromised, and this requires a significant budgets to repair and maintain critical infrastructure. Prediction of structural safety can lead to significant reductions in maintenance costs by maximizing the impact of investments. The aim of this paper is to establish a framework to assess the reliability of existing post-tensioned concrete bridges. A time-dependent reliability analysis of an existing post-tensioned involving the assessment of Ynys-y-Gwas bridge has been presented in this study. The main cause of failure of this bridge was c

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Advanced Biotechnology And Experimental Therapeutics
Investigation of the relationship between matrix metalloproteinase-9 and tissue inhibitor of metalloproteinase with SARS CoV-2 infections
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SARS-CoV-2 stands for severe acute respiratory syndrome coronavirus 2 which is the causative agent of spreading coronavirus disease 2019 that is known as COVID-19 pandemic, the disease leads to severe acute respiratory illness. Matrix metalloproteinases- 9 (MMP-9) plays several important physiological functions. This enzyme could also be implicated in the "cytokine storm" in some way, which may represent one of the possible scianrios during coronavirus infection, in addition to its role in the mechanism of lung fibrosis on molecular basis.. The tissue inhibitors of metalloproteinase (TIMPs) are well characterized for controlling the activity of MMPs in extracellular matrix remodeling. They also considered as signaling molecules anal

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Chaotic behaviour of the Rossler model and its analysis by using bifurcations of limit cycles and chaotic attractors
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The behaviour of certain dynamical nonlinear systems are described in term as chaos, i.e., systems' variables change with the time, displaying very sensitivity to initial conditions of chaotic dynamics. In this paper, we study archetype systems of ordinary differential equations in two-dimensional phase spaces of the Rössler model. A system displays continuous time chaos and is explained by three coupled nonlinear differential equations. We study its characteristics and determine the control parameters that lead to different behavior of the system output, periodic, quasi-periodic and chaos. The time series, attractor, Fast Fourier Transformation and bifurcation diagram for different values have been described.

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Publication Date
Wed Mar 01 2017
Journal Name
International Journal Of Cardiology
The role of myocardial performance index in assessment of left ventricular function in patients with valvular mitral regurgitation
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Background: Mitral regurgitation (MR) is the most commonly encountered valve lesion in modern clinical practice. Severe mitral regurgitation may cause systolic dysfunction. Left ventricular ejection fraction may not be an accurate measurement of LV function in patients with mitral insufficiency. Myocardial performance index (MPI) is a simple non invasive measure of myocardial function. Methods: The study involved 50 patients with valvular mitral regurgitation and 50 healthy subjects as a control group. Transthoracic echocardiography was carried out for all patients and control group. The echocardiographic measurements included left ventricular end diastolic and end systolic dimensions, left atrial diameter, ejection fraction (EF), and myoca

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Publication Date
Sun Oct 27 2019
Journal Name
Iraqi Journal Of Science
Studying the Effect of Annealing on Optical and Structure Properties of Zno Nanostructure Prepared by Laser Induced Plasma
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In this paper, Zinc oxide were deposited on a glass substrate at room temperature (RT) and two annealing temperatures 350ºC and 500ºC using laser induced plasma technique. ZnO nanofilms of 200nm thickness have been deposited on glass substrate. X-RAY diffraction (XRD), atomic force microscopy and UV-visible spectrophotometer were used to analyze the results. XRD forms of ZnO nanostructure display hexagonal structure with three recognized peaks (100), (002), and (101) orientations at 500ºC annealing temperature. The optical properties of ZnO nanostructure were determined spectra. The energy gap was 3.1 eV at 300 oC and 3.25eV at 500ºC annealing temperature.

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Publication Date
Fri Dec 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
Comparing the effectiveness of using three different re-mineralizing pastes on remineralisation of artificially induced white spot lesion
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Background: This study aimed to compare the surface microhardness (MH) and mineral content of white spot lesions(WSLs) after using bioactive glass (BAG)casein phosphopep-tides-amorphous calcium phosphate(CPP-ACP),and nanohydroxyapatite(Nano-HAP) under pHcycling. Material and method:18 sound maxillary first premolar were used for the study.10 were selected for the vickers microhardness test, For Energy-dispersive X-ray spectroscopy analysis (EDX), the remaining 8 premolar teeth were used, 40 sections of enamel blocks (Four from each tooth) were produced from the middle part of the buccal and palatal surfaces of teeth for MH test while 48 sections of enamel blocks (Six from each tooth) were produced for EDX analysis. Enamel slabs were divi

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Publication Date
Fri Jun 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Evaluation the Effect of Phytosterol Fraction of Chenopodium Murale in Comparison with Tacrolimus on Mice Induced Atopic Dermatitis
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Atopic dermatitis (atopic eczema), is a common familial chronic inflammatory skin disease, determined by xerosis, itching, scaly and erythematous skin lesions, and high serum levels of IgE. Between 10 to 20% of children and 1 to 3% of adults worldwide affected by it and has negative medical and social effect on patients and their families. To evaluate the effectiveness of Phytosterol Fraction of Chenopodium Murale on induced atopic dermatitis (AD) of mice; Forty mice were included in the study, divided in to four groups (10 mice/group): apparently healthy, induced AD without treatment, induced AD treated with Tacrolimus 0.1% ointment, and induced AD treated with Phytosterol Fraction of Chenopodium Murale cream 3% topica

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Publication Date
Sun Feb 27 2022
Journal Name
Iraqi Journal Of Science
Measurement and Analysis of the Distribution of Pb-214 Lead Isotope in Baghdad Soil using Remote Sensing Techniques
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     The present research aims to measure concentration of lead  Pb214 in soil using remote sensing and GIS, associated radiological hazards in Baghdad, Iraq. Concentration of specific radioactivity of radioactive elements was measured and analyzed naturally and artificially in 48 soil samples for separate sites from Baghdad, Iraq using crystalline spectroscopy to detect germanium. The average radioactivity concentrations of lead were found, as it was found to have varying values ​​from one site to another, as most of them exceeded the international permissible limit, as the highest concentration was recorded at 180 Bq in the sample H28 in Waziriyah district. Battery Lab (1), and the lowest concentration valu

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