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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
Sat Apr 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
GH and IGF-2 Histological Effects on the Heart, Liver and Gizzard of Chickens were Studied
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GH and IGF-2 were examined histologically in the present study on adult hens to learn more about the organs’ responses to GH and IGF-2. Cardiac protein synthesis is stimulated by GH and IGF-2, according to microscopic examination. The recent research found a considerable amount of adipose tissue in the cardiac muscle bundles, which is linked to the metabolic process. In addition, GH and IGF-2 were shown to promote protein synthesis and mitosis in liver and gizzard tissues, according to the research. In addition, the apoptosis, regeneration, and secretory activity of gizzard glands are increased by the aforementioned hormones.

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Publication Date
Wed Aug 30 2023
Journal Name
Iraqi Journal Of Science
The Novelty of Amino Acid Production From Feathers Degradation Em-ploying Keratinase from Streptomyces Venezuelae AZ15
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      Keratinases are enzymes belonging to the serine hydrolases group which are capable of degradation of keratin, an insoluble and fibrous structural protein widely cross-linked with hydrogen, disulfide, and hydrophobic bonds. Attempts to find new sources of enzymes and amino acids for fundamental knowledge of enzyme evolution, structure‐function relationships, catalysis mechanisms of enzymes, and even for the identification of novel protein folds. In this study, seventy-nine samples were collected from different places in the University of Baghdad, and the best isolate for amino acid production by feathers degradation was by using Streptomyces venezuelae AZ15. The best fermentation system and the optimum culture condit

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Publication Date
Wed May 25 2022
Journal Name
Iraqi Journal Of Science
Transverse Direction Loading Effect on the Elasticity and Strength of Micro and Nano Silica Oxide Composites
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      Using three-point bending experiments,  the effect of the particle size of SiO2 on the flexural properties of epoxy composites was investigated. Young modulus and flexural strength were studied for different weight percentage of filler  (2,4,6,8 and 10) wt%.The size of SiO2 particles varied from micro (100um) to nano (12nm) .

Flexural strength and  Young modul were found to increase with the filler content, but when the particle size decreased to the nanoscale, the  Young module  increased. Flexural strength was higher for microcomposites than nanocomposites.

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Publication Date
Thu Dec 09 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Occupational Toxicity and Health Hazards of the Healthcare Providers at Healthcare Facilities in Sulaimani City, Iraq
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Objective: The present study aimed to evaluate the occupational health hazards that face health care providers in Sulaimani City.

Methods: A cross-sectional study conducted utilizing quantitative data collection methods. It involved 159 respondents including Physicians, Pharmacists, Medical assistants, Laboratory Instructors and Nurses who worked in 8 major health facilities in Sulaimani city, Kurdistan region, Iraq.

Results: Nurses were the most susceptible group to sharp related injuries 13.84%, cuts and wounds 10.69% than the others and they were more experiencing verbal abuse in the workplace 15%. Laboratory instructors represent the most exposed group

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Frequency and Wavelength Dependences of the Electro-optic Coefficients r63 and r41 in Congruent KDP Crystals
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The electro-optic coefficient r63 and r41 are determined in congruent KDP crystals, using an experimental method based upon the direct measurement of material. Sénarmont system for electro-optic coefficient measurement and characterization of crystals was modified. This modification allowed us to obtain on the frequency dispersion dependence of the electro-optic coefficients within a frequency range up to 20 MHz and on a new version of modulation depth method. To the best of our knowledge, by using this system, the electro-optic coefficients r63 and r41 in different configurations (transverse and longitudinal) have been measured for the first time within a frequency range up to 20 MHz. The measurements have been investigated as a functi

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
The problems of Google Translate: Los servicios de la traducción automática de Google y sus problemas
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There are numbers of automatic translation services that internet users can choose to automatically translate a certain text, and Google translate is one of these automatic services that proposes over 51 Languages. The present paper sheds light on the nature of the translation process offered by Google, and analyze the most prominent problems faced when Google translate is used. Direct translation is common with Google Translate and often results in nonsensical literal translations, particularly with long compound sentences. This is due to the fact that Google translation system uses a method based on language pair frequency that does not take into account grammatical rules which, in turn, affects the quality of the translation. The

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Publication Date
Fri Mar 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
The impact of depression status on dental caries severity among internally displaced people in Baghdad/Iraq
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Background: changing in lifestyle like displacing place could cause depression which is a common mental disorder that change general health that affect dental caries incidence and severity. The aims of this study were to assess the relation of depression status on prevalence and severity of dental caries among internally displaced people. Material and Method: The sample include 121 internally displaced people aged from 13-17 years. Method for depression measuring is by using Children Depression Inventory (CDI2) questionnaire. Dental caries is measured by using caries experience (DMFs) and caries severity D1-4. Result: the mean value for decayed and missing surfaces were higher in high depression grade as compering with low and medium dep

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Publication Date
Sun Mar 04 2018
Journal Name
Iraqi Journal Of Science
Comparison between Bayesian and Maximum Likelihood Methods for parameters and the Reliability function of Perks Distribution
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In this paper, we have derived Bayesian estimation for the parameters and reliability function of Perks distribution based on two different loss functions, Lindley’s approximation has been used to obtain those values. It is assumed that the parameter behaves as a random variable have a Gumbell Type P prior with non-informative is used. And after the derivation of mathematical formulas of those estimations, the simulation method was used for comparison depending on mean square error (MSE) values and integrated mean absolute percentage error (IMAPE) values respectively. Among of conclusion that have been reached, it is observed that, the LE-NR estimate introduced the best perform for estimating the parameter λ.

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Publication Date
Fri Jan 01 2021
Journal Name
Bionatura
STUDY THE TIGRIS RIVER IN SOUTH OF BAGHDAD CITY AND MAY USE IT AS IRRIGATION WATER
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Publication Date
Mon Feb 24 2025
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 17, Nº. 3, 2022, Págs. 130-132
The Effect of Special Abilities Exercises on Growth Hormone and Achievement for Advanced Weightlifters, Baghdad Clubs
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Autorías: Ghassan Adeeb Abdulhasan, Falih Hashim Fenjan, Hussein Jabber Abood. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 3, 2022. Artículo de Revista en Dialnet.

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