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
Mon Dec 01 2014
Journal Name
Journal Of Natural Sciences Research
Estimation Arginase Activity in the Serum of Uterine Fibroid Females and its Relationship with Other Parameters
...Show More Authors

The research includes a clinical study of Arginase and its relation with uterine fibroid. The normal value of arginase activity in female serum was found to be (0.52 ± 0.02 IU/L) in healthy group at age (35-55) years. The study also showed a highly significant increase in arginase activity (7.99 ± 0.23 IU/L) in serum of uterine fibroid patients group at (35-55years) in comparison to healthy.The results also indicated a highly significant increase in the level of progesterone, estradiol, prolactin, peroxynitrite and malondialdehyde in patients group. While a highly significant decrease in concentration of adiponectin in patients group was found in comparison to healthy.

Publication Date
Sun Jul 29 2018
Journal Name
Iraqi Journal Of Science
Annealing effect on the structural and Morphological properties of Organic Semiconductor Alq3:C60 blend Thin Films
...Show More Authors

In this work, has been a studied the effect of thermal treatment using different annealing temperatures (373, 423 and 473) K in vacuum on structural and morphological properties of organic semiconductor Alq3:C60 thin films which are prepared by the spin coating on a glass, silicon and porous silicon.  These films have been coated on substrates with speed of 2000 rpm. The structure properties of Tris(8-hydroxyquinoline) aluminum (III) (Alq3) and fullerene (C60) (100:1) and (100:10) blend as-deposited and treated have been studied by X-ray diffraction (XRD) for glass only and morphological properties by Atomic Force Microscope (AFM) for silicon and porous silicon substrates. The results of X

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 30 2023
Journal Name
Iraqi Journal Of Science
Petrography and Geochemical Relationships of the Ultramafic Rocks in Galalah area within Erbil Governorate, NE Iraq
...Show More Authors

The current research to study the petrography, mineralogy and geochemical relationships of the ultramafic rocks in the Galalah area within Erbil Governorate, at the Unstable Shelf in the Imbricate Zone, to determine the origin of the ultramafic rocks.

      Dunite and Harzburgite are the most abundant rock bodies in the study area, and they represent most of the outer surface exposure of the ultramafic rock aggregates. The dunite rocks are characterized by pale brown color on the altered surface that is broken into olive green and dark green lithic. Dunite represents a homogenous lithologic feature that mainly consists predominately of olivine with accessory spinel and traces of orthopyroxene. While the harzburgite appears as

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Improving the Growth and Production of Beets by Fertilizing with Fish Water and Spraying Lentil Extract
...Show More Authors
Abstract<p>The experiment was conducted in the fields belonging to the Department of Horticulture, College of Agricultural Engineering Sciences, University of Baghdad, at Al-Jadriya Complex / Station A, for the autumn season of 2022-2023. The aim was to study the effect of water fish irrigation and water lens plant extract foliar application on the growth and productivity of beetroot. The experiment included two factors: the first factor was water fish irrigation with five concentrations (A) Control treatment (irrigation with river water and recommended fertilization), (B) Water fish irrigation at 25% concentration, (C) water Fish irrigation at 50% concentration, (D) Water Fish irrigation at 75%</p> ... Show More
View Publication
Scopus Crossref
Publication Date
Mon Mar 01 2021
Journal Name
Solar Energy
Efficient thermal management of the photovoltaic/phase change material system with innovative exterior metal-foam layer
...Show More Authors

View Publication
Scopus (40)
Crossref (39)
Scopus Clarivate Crossref
Publication Date
Mon Jun 30 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Study the Performance of Low Cost Material (Peanut Hulls) for Dye Adsorption Using Inverse Fluidized Bed
...Show More Authors

The present study dealt with the removal of methylene blue from wastewater by using peanut hulls (PNH) as adsorbent. Two modes of operation were used in the present work, batch mode and inverse fluidized bed mode. In batch experiment, the effect of peanut hulls doses 2, 4, 8, 12 and 16 g, with constant initial pH =5.6, concentration 20 mg/L and particle size 2-3.35 mm were studied. The results showed that the percent removal of methylene blue increased with the increase of peanut hulls dose. Batch kinetics experiments showed that equilibrium time was about 3 hours, isotherm models (Langmuir and Freundlich) were used to correlate these results. The results showed that the (Freundlich) model gave the best fitting for adsorption capacity. D

... Show More
View Publication Preview PDF
Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
PARAMETRIC STUDY OF LAMINAR FREE CONVECTION IN INCLINED POROUS ANNULUS WITH FINS ON THE INNER CYLINDER
...Show More Authors

An experimental and numerical study has been carried out to investigate the heat transfer by natural convection in a three dimensional annulus enclosure filled with porous media (silica sand) between two inclined concentric cylinders with (and without) annular fins attached to the inner cylinder under steady state condition; The experiments were carried out for a range of modified Rayleigh number (0.2 ≤Ra*≤ 11) and extended to Ra* =500 for numerical study, annulus inclination angle of (δ = 0˚, 30˚, 60˚ and 90˚). The numerical study was to write the governing equation under an assumptions used Darcy law and Boussinesq’s approximation and then solved numerically using finite difference approximation. It was found that the averag

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
PETROLOGY AND PROVENANCE OF THE NATURAL STONE TOOLS FROM Al-DALMAJ ARCHAEOLOGICAL SITE, MESOPOTAMIAN PLAIN, IRAQ
...Show More Authors

Many stone tools were found on a hill south of the Hor Al-Dalmaj which is located in the central part of the alluvial plain of Mesopotamia, between the Tigris and Euphrates Rivers. The types of rocks from which the studied stone tools were made are not found in the alluvial plain, because it consists of friable sand, silt, and clay. All existing sediments were precipitated in riverine environments such as point bar, over bank, and floodplain sediments. The collected stone tools were described with a magnifying glass (10 x) and a polarized microscope after they were thin sectioned. Microscopic analysis showed that these stone tools are made of sedimentary, volcanic igneous and metamorphic rocks, such as: sandstones, limestones, chert, con

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Mon Aug 26 2019
Journal Name
Iraqi Journal Of Science
The Effect of some discontinuities on rock Slope Failure in Some Selected Sites in Bammo Anticline
...Show More Authors

Field studies of the slopes of Bammo anticline, in Northeast of Iraq, was carried out in five selects stations, where rock slopes and the discontinuities were surveyed in these stations and its relationships with failures were determined. The field work was revealed the abundance of rock slope failures, the dominant types are rock fall and toppling.                                                           

     Slope stabili

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Sun May 08 2022
Journal Name
Al-kindy College Medical Journal
Two Decades in the Journey of Al-Kindy College Medical Journal: Key Barriers, Achievements, and Prospects
...Show More Authors

Apart from graduating five-star doctors, a particular medical college has the mission to motivate and offer researchers the opportunity to publish high-quality researches on various health problems and disseminate updated medical knowledge to a wide range of local and international readers. This could be accomplished by establishing a medical journal and releasing issues regularly

View Publication Preview PDF
Crossref