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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 Jul 01 2021
Journal Name
Iraqi Journal Of Science
Extraction and Application of Natural Colourant from the Bark of Berlinia Grandiflora on Cotton and Polyamide 6 Fabrics
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The aim of this study is to extract and utilise the bark of Berlinia grandiflora as a natural dye source for the colouration of cotton and polyamide 6 fabrics. The solvents used for this study were water, methanol, acetone, and methanol/potassium hydroxide. The best of all the solvents used was water. In the extraction process, the various solvents were extracted with Soxhlet extractor.  The optimum colourant extraction was observed at 40 °C for 2 h.  The extracted compound was isolated and characterized by UV spectrophotometry; proton and carbon-13 nuclear magnetic resonance, mass spectrometry, and Fourier transform infrared spectroscopy.  Mordanting and subsequent dyeing of cotton and polyamide 6 fabrics with t

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Publication Date
Wed Jan 19 2022
Journal Name
Iraqi Journal Of Science
Evaluation of Silver Nanoparticles (Ag NPs) Activity Against the Viability of Leishmania tropica Promastigotes and Amastigotes In Vitro
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Leishmaniasis is a disease caused by a protozoan parasite of the genus Leishmania. It is transmitted by the bite of sandfly (Subfamily Phlebotominae). Limited drugs are available for the treatment of leishmaniasis, and the general drug (pentostam) have many side effect on patients. Therefore, there is an urgent need for another drugs for the treatment of leishmaniasis.
This study aimed to develop new type of antileishmanial agents instead of classical drug (pentostam) and investigated the effectiveness of silver nanoparticles (Ag NPs) on Leishmania tropica parasites in both phases promastigote and amastigote in comparision to pentostam in in vitro condition.
This study showed the effects of Ag NPs in comparision to pentostam with d

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Publication Date
Sun May 07 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Development Of Two Different Spectrophotometric Methods For The Determination Of Atropine Drug In Pure Form And Pharmaceutical Preparations
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Two methods have been applied for the spectrophotometric determination of atropine, in
bulk sample and in dosage form. The methods are accurate, simple, rapid, inexpensive and
sensitive. The first method depending on the extraction of the formed ion-pair complex with
bromphenol blue (BPB) as a chromogenic reagent in chloroform, use phthalate buffer of pH
3.0; which showed absorbance maxima at 413 nm against reagent blank. The calibration
graph is linear in the ranges of 0.5-40 µg.mL
-1
with detection limit of 0.363µg.mL
-1
. The
second method depending on the measure of the absorbance maxima of the formed charge-transfer complex with 2,3-dichloro-5,6-dicyano-p-benzoquinone (DDQ) at 457 nm against

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Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
Water Quality Assessment of Al-Gharraf River, South of Iraq by the Canadian Water Quality Index (CCME WQI)
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Water quality of Al-Gharraf River, which considered the main branch of Tigris River south of Iraq was examined using the Canadian Council of Ministers of the Environment Water Quality Index (CCME-WQI) for aquatic life protection and irrigation. Water samples were collected monthly from five sampling stations during 2013-2014 and 17 physicochemical parameters were analyzed: Temperature, hydrogen ion concentration (pH), electrical conductivity, dissolved oxygen, turbidity, alkalinity, chloride, calcium, magnesium, sulfate, phosphate, nitrate, sodium, lead, cadmium, nickel and zinc.
The model classified water of Al-Gharraf River as poor for aquatic life protection and fair for irrigation with seasonal overall WQI value of 30-39 and among

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Publication Date
Sun Feb 23 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Estimation of the linear dimensional changes of autoclave cured acrylic resin with multiple palatal depths and investment materials
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Background: Dimensional changes of acrylic denture bases after polymerization results in need for further adjustments or even ends with technical failure of the finished dentures. The purpose of this study was to estimate the linear dimensional changes for different palatal depths when using multiple investment materials and polymerization techniques. Materials and methods: Ninety upper complete denture bases were constructed for this study. They were divided into two main groups according to the polymerization methods: conventional water bath and experimental autoclave (short and long cycles). Each main group was further subdivided into three subgroups according to the palatal depth (shallow, medium and deep). Furthermore, for each palatal

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Publication Date
Sun Dec 30 2018
Journal Name
Journal Of Engineering
Investigation of R134a Flow Boiling Heat Transfer and Pressure Drop in the Evaporator Test Section of Refrigeration System
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This paper presents an experimental and theoretical analysis to investigate the two-phase flow boiling heat transfer coefficient and pressure drop of the refrigerant R-134a in the evaporator test section of the refrigeration system under different operating conditions. The test conditions considered are, for heat flux (13.7-36.6) kW/m2, mass flux (52-105) kg/m2.s, vapor quality (0.2-1) and saturation temperature (-15 to -3.7) ˚C. Experiments were carried out using a test rig for a 310W capacity refrigeration system, which is designed and constructed in the current work. Investigating of the experimental results has revealed that, the enhancement in local heat trans

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Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Role of personality characteristics of Leader in Business organizations entrepreneurship with strategic flexibility mediated (A Field Research)
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    The personality characteristics of the Leader are considered one of the main elements to reach into business organizations entrepreneurship; and because of the development of the organizations of the continuous transformations as result of huge Competition in private High Education sector, there is a great need for Leaders characterized of certain personality capable of managing their organizations and can positively effect on them. Also these organizations' success to reach into entrepreneurship requires a main significant element that is (strategic flexibility) which is considered one of the important elements for success.

    Accordingly, this research is trying to fin

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Publication Date
Thu Jan 13 2022
Journal Name
Iraqi Journal Of Science
Performance of VITEK 2 in the routine identification of bacteria from positive blood cultures in Sulaimani pediatrics’ hospital
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Sepsis is a major cause of death worldwide among hospitalized patients, however, an accurate and advanced identification method is associated with improved sepsis patient survival. This Retrospective study carried out in Sulaimani pediatric teaching hospital from January 2014 to July 2015 and aimed to compare the effectiveness of VITEK 2 system with traditional manual procedures for identification of pathogenic bacteria in patients with a serious disease like sepsis. The positive blood cultures were divided into two groups; 138 positive cultures identified by conventional manual methods and 104 positive cultures identified by automated VITEK 2 system. The results showed that VITEK 2 system identified 16 genera and 30 species whereas only

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Publication Date
Sun Jan 01 2017
Journal Name
Rsc Advances
Investigation of the post-annealing electromagnetic response of Cu–Co oxide coatings via optical measurement and computational modelling
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The annealing temperature (200–500 °C) effects of optical frequency response on the dielectric functions of sol–gel derived CuCoOx thin film coatings: experimental and modelling.

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Publication Date
Sat Feb 26 2022
Journal Name
Iraqi Journal Of Science
Effects of Psidium Guajava Leaves Extract on the Viability of Echinococcus Granulosus Protoscolices in Vitro and in Vivo
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     Echinococcosis is a common parasitic disease in humans and ruminants; it is considered as a health and economic problem in most parts of the world. The present study aims to evaluate the in vitro and in vivo scolicidal effects of Psidium guajava extracts on the protoscolices from hydatid cysts of Echinococcus granulosus. Protoscolices were aseptically aspirated from the livers of naturally infected sheep. Various concentrations of the extract were used for 6-48hrs. Eosin staining (0.1%) was used to determine the viability of protoscolices. The findings showed that the extract at the concentrations of 100 mg/ml killed 100% protoscolices after 48 hrs. However, the concentrations

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