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 Oct 03 2022
Journal Name
International Journal Of Interactive Mobile Technologies (ijim)
A New Feature-Based Method for Similarity Measurement under the Linux Operating System
...Show More Authors

This paper presents a new algorithm in an important research field which is the semantic word similarity estimation. A new feature-based algorithm is proposed for measuring the word semantic similarity for the Arabic language. It is a highly systematic language where its words exhibit elegant and rigorous logic. The score of sematic similarity between two Arabic words is calculated as a function of their common and total taxonomical features. An Arabic knowledge source is employed for extracting the taxonomical features as a set of all concepts that subsumed the concepts containing the compared words. The previously developed Arabic word benchmark datasets are used for optimizing and evaluating the proposed algorithm. In this paper,

... Show More
View Publication
Scopus Crossref
Publication Date
Sun Apr 01 2012
Journal Name
American Journal Of Applied Sciences
A New Strategy for Signaling Overhead Reduction in the Proxy Mobile IPv6 Protocol
...Show More Authors

View Publication
Scopus (5)
Crossref (1)
Scopus Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Female Avenger: Violence, Absurdity, and Black Humour in Roald Dahl's Short stories
...Show More Authors

Roald Dhal's is a prominent British short story writer who presented a fictional world full of contradictions and ironies. It is also full of double meanings where things are not what they appear to be and where meaninglessness is a prominent component. Dahl's world is also colored with blackness and grotesqueness; full of comedy that makes you shiver instead of laugh and characters who invite a sneak peek into a different side, a dark side of human nature. Dahl's themes are various and gripping but usually revolve around the triangle that frames his fiction: violence, humour, and absurdity. What seems to be a prominent and recurrent theme that intersects with every element in this triangle is revenge. In one story after another Dahl pre

... Show More
View Publication Preview PDF
Publication Date
Sat Oct 01 2022
Journal Name
Journal Of Computational Science
Novel approximate solution for fractional differential equations by the optimal variational iteration method
...Show More Authors

Crossref (31)
Clarivate Crossref
Publication Date
Sat Dec 30 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Cluster Analysis by Using Nonparametric Cubic B-Spline Modeling for Longitudinal Data
...Show More Authors

Longitudinal data is becoming increasingly common, especially in the medical and economic fields, and various methods have been analyzed and developed to analyze this type of data.

In this research, the focus was on compiling and analyzing this data, as cluster analysis plays an important role in identifying and grouping co-expressed subfiles over time and employing them on the nonparametric smoothing cubic B-spline model, which is characterized by providing continuous first and second derivatives, resulting in a smoother curve with fewer abrupt changes in slope. It is also more flexible and can pick up on more complex patterns and fluctuations in the data.

The longitudinal balanced data profile was compiled into subgroup

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Geminivirus : Detection, Diagnosis And Management
Geminiviruses occurrence in the middle east and their impact on agriculture in Iraq
...Show More Authors

View Publication
Scopus (17)
Crossref (1)
Scopus Crossref
Publication Date
Wed Mar 01 2023
Journal Name
Journal Of Engineering
Recycled Concrete Aggregated for the use in Roller Compacted Concrete: A Literature Review
...Show More Authors

The using of recycled aggregates from construction and demolition waste (CDW) can preserve natural aggregate resources, reduce the demand for landfill, and contribute to a sustainable built environment. Concrete demolition waste has been proven to be an excellent source of aggregates for new concrete production. At a technical, economic, and environmental level, roller compacted concrete (RCC) applications benefit various civil construction projects. Roller Compacted Concrete (RCC) is a homogenous mixture that is best described as a zero-slump concrete placed with compacting equipment, uses in storage areas, dams, and most often as a basis for rigid pavements. The mix must be sufficiently dry to support

... Show More
View Publication Preview PDF
Crossref (5)
Crossref
Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Solving Fractional Damped Burgers' Equation Approximately by Using The Sumudu Transform (ST) Method
...Show More Authors

       In this work, the fractional damped Burger's equation (FDBE) formula    = 0,

View Publication Preview PDF
Scopus (8)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Fri Jun 30 2023
Journal Name
College Of Islamic Sciences
Belief in the Last Day and its impact on building a Muslim's personality
...Show More Authors

 

Research Summary

        The doctrine of belief in the Last Day is one of the pillars of faith, and the doctrine of resurrection and reckoning are part of this day.

 Belief in the Last Day puts a person in constant control over himself, as this control creates in this person happiness and a decent life, and he renounces the world and turns away from all vices and adorns all virtues.

        On the other hand, we find that the person who does not believe in this day does not stand before his eyes anything that prevents him from doing injustices and corruption in the land. The doctrine of belief in the Last Day alone is

... Show More
View Publication Preview PDF
Publication Date
Sat Jan 01 2011
Journal Name
Organic & Biomolecular Chemistry
Exploring Leishmania major Inositol Phosphorylceramide Synthase (LmjIPCS): Insights into the ceramide binding domain
...Show More Authors

View Publication
Crossref (36)
Crossref