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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 15 2023
Journal Name
Journal Of Population Therapeutics And Clinical Pharmacology
Detection the Phylogenetic groups of E. coli that isolated from diarrheal in children under five years and study their relationship of common serotypes in Baghdad hospitals.
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Publication Date
Fri Nov 07 2014
Journal Name
Chemistry And Materials Research
Synthesis and Charactrization of New Schiff Base Derived from PVA and Erythroascorbic Acid Derivative and Study Its Effect on the Activity of ACh Enzyme (In Vitro)
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Schiff base derived from PVA and Erythroascorbic acid derivative (pentulosono-ɣ-lactone-2, 3-enedianisoate) was synthesized and characterized by Thin Layer Chromatography (TLC) and FTIR spectra, aldehyde was also characterized by (U.V-Vis), 1HNMR, 13CNMR and mass spectra. The inhibitory effect of prepared polymer on the activity of human serum Cholinesrerase has been studied in vitro. The polymer showed a remarkable activity at low concentration (4.5*10-3 – 4.5*10-8 M).

Publication Date
Tue Mar 10 2020
Journal Name
Journal Of Research On The Lepidoptera
Study of the Association of Glucagon like Peptide-1 Receptors (GLP-1R) Gene Polymorphism and GLP-1 Hormone Levels in Type 2 Diabetics Patients in Iraq
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Publication Date
Sat Jul 01 2000
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
INTENSITY AND HISTOPATHOLOGICAL EFFECTS OF THE NEMATODE HARTERTIA GALLINARUM(THEILER, 1919) ON SEESEE PARTRIDGE, AMMOPERDIX GRISEOGULARIS ( BRANDT, 1843)COLLECTED FROM QA’ RA AREA, WEST OF IRAQ
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This work deals with the description of histopathological effects of the nematode Hartertia
gallinarurn Theiler. 1919 on the digestive system of the seesee partridge collected from Qa’ra
area in the western desert district of Iraq. along with some notes on intensity fluctuation of the
parasite according to the seasons. It is found that the major effects of the nematode are
necrosis and fibrosis of gizzard: granulomatous reaction. necrosis and mononuclear
infiltration of proventriculus: damage of mucosal lining of intestine and lymphocytic
infiltration of liver.

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Publication Date
Wed Jan 01 2020
Journal Name
Desalination And Water Treatment
Combination of the artificial neural network and advection-dispersion equation for modeling of methylene blue dye removal from aqueous solution using olive stones as reactive bed
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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
SiCi_xNxthin films preparation by TEA-Co2 Laser induced Vapor-phase reaction and study of the nature of chemical bonds and some their electrical and optical properties
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A pulsed (TEA-0O2) laser was used to dissociate molecules of silane ethylene (C2I-14) and ammonia (NH3) gases, through collision assisted multiple photon dissociation (MPD) to deposit(SiC i_xNx) thin films, where the X-values are 0, 0.13 and 0.33, on glass substrate at T,----648 K. deposition rate of (0.416-0.833) nm/pulse and thickness of (500-1000)nm .Fourier transform infrared spectrometry (FT-IR) was used to study the nature of the chemical bonds that exist in the films. Results revealed that these films contain complex networks of the atomic (Si, C, and N), other a quantity of atomic hydrogen and chemical bonds such as (Si-N, C-N, C-14 and N-H).Absorbance and Transmittance spectra in the wavelength range (400-1100) nm were used to stud

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Publication Date
Fri Feb 14 2014
Journal Name
Desalination And Water Treatment
Copper biosorption using local Iraqi natural agents
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Industrial effluents loaded with heavy metals are a cause of hazards to the humans and other forms of life. Conventional approaches, such as electroplating, ion exchange, and membrane processes, are used for removal of copper, cadmium, and lead and are often cost prohibitive with low efficiency at low metal ion concentration. Biosorption can be considered as an option which has been proven as more efficient and economical for removing the mentioned metal ions. Biosorbents used are fungi, yeasts, oil palm shells, coir pith carbon, peanut husks, and olive pulp. Recently, low cost and natural products have also been researched as biosorbent. This paper presents an attempt of the potential use of Iraqi date pits and Al-Khriet (i.e. substances l

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Engineering
Quality Assurance for Iraqi Bottled Water Specifications
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In this research the specifications of Iraqi drinking bottled water brands are investigated throughout the comparison between local brands, Saudi Arabia and the World Health Organization (WHO) for bottled water standard specifications. These specifications were also compared to that of Iraqi Tap Water standards. To reveal variations in the specifications for Iraqi bottled water,  and above mentioned standards some quality control tools are conducted for more than 33% of different bottled water brands (of different origins such as spring, purified,..etc) in Iraq by investigating the  selected quality parameters registered on their marketing labels. Results employing Minitab software (ver. 16) to generate X bar,

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
Transportation movement with containers in Iraqi harbors
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The use of containers in transportation leads to the reduction in time and effort of the process of loading and unloading of goods as well as protecting the goods from damage and breakage and to reduce the financial costs.
. This development has led also to make changes in the sizes and capacity of ships, therefore changes in the ports must be taken place where they must be provided with an appropriate depth for such vessels, that means the increase in the depth of ports and the establishment of wide storage yards and to provide appropriate mechanisms for handling process.
In this study, the researcher has dealt with this type of transport business in Iraqi ports, namely:
1- Khur Al-Zubair port.
2- Um Qaser port.
In order

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Publication Date
Sat Dec 30 2023
Journal Name
Nasaq Journal
Iraqi EFL Students’ Attitudes towards Online Learning
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Online learning is not a new concept in education, but it has been used extensively since the Covid-19 pandemic and is still in use now. Every student in the world has gone through this learning process from the primary to the college levels, with both teachers and students conducting instruction online (at home). The goal of the current study is to investigate college students’ attitudes towards online learning. To accomplish the goal of the current study, a questionnaire is developed and adjusted before being administered to a sample of 155 students. Additionally, validity and reliability are attained. Some conclusions, recommendations, and suggestions are offered in the end.