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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
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Religious and Regional Honorifics in Iraqi Arabic
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Honorifics are linguistic expressions which maintain social as well as religious respect to other people. They are linguistic techniques which express politeness to other interlocutors. Semantically speaking, honorifics are of two types: al-Laqab (title) and al-Kuniya (teknonyms) following a specific word order. They form part of the Arab recognitions and are mold into their social and communicative competence.

      The study focuses upon religious and regional honorifics which convey deference and respect. It assumes that religious and cultural recognitions play vital roles in formulating and embedding the sense of honorifics. It is hypothesized that Arab people express respect to religious personalitie

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Investigating Iraqi EFL College Students’ Multiple Intelligences
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Various theories on learning have been developed with increasing frequency in the last
few decades. In tandem with this, Multiple Intelligence theory appeared as a new approach to
education as well as an important theory in the field of language learning. Gardner explains
that all human beings have different intelligence fields and a potential to develop them. These
intelligences are (verbal-linguistic, logical-mathematical, visual-spatial, musical, bodilykinesthetic,
interpersonal, intrapersonal, naturalistic, and Existential).
This study aims at investigating Multiple Intelligences of Iraqi college EFL students. To
achieve the aims of the study, a questionnaire is adopted according to Birmingham model
which incl

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Publication Date
Sun Feb 01 2015
Journal Name
International Journal Of Computer Science And Mobile Computing
Electronic Commerce Obstacles for Educated Iraqi Women
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Electronic Commerce (EC) is an important field due to the many advantages it involves. This study aims to discuss the constraints surrounding educated Iraqi women which results overall lack of entering the EC and to give us additional insight into why they are avoiding entering this world. Results reveal that lack of awareness, lack of government policy and support, language, security and trust are the most important factors that contributes to EC adoption in addition to many other factors

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Publication Date
Sun Nov 23 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Genders identification using mandibular canines(Iraqi study)
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Background: This study aimed to determine the gender of a sample of Iraqi adults using the mesio-distal width of mandibular canines, inter-canine width and standard mandibular canine index, and to determine the percentage of dimorphism as an aid in forensic dentistry. Materials and methods: The sample included 200 sets of study models belong to 200 subjects (100 males and 100 females) with an age ranged between 17-23 years. The mesio-distal crown dimension was measured manually, from the contact points for the mandibular canines (both sides), in addition to the inter-canine width using digital vernier. Descriptive statistics were obtained for the measurements for both genders; paired sample t-test was used to evaluate the side difference of

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Publication Date
Sun Mar 04 2012
Journal Name
Baghdad Science Journal
Adsorption Study for Trifluralin on Iraqi ? –Alumina
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Equilibrium adsorption isotherm for the removal of trifluralin from aqueous solutions using ? –alumina clay has been studied. The result shows that the isotherms were S3 according Giels classification. The effects of various experimental parameters such as contact time, adsorbent dosage, effect of pH and temperature of trifluralin on the adsorption capacities have been investigated. The adsorption isotherms were obtained by obeying freundlich adsorption isotherm with (R2 = 0.91249-0.8149). The thermodynamic parameters have been calculated by using the adsorption process at five different temperature, the values of ?H, ?G and ?S were (_1.0625) kj. mol-1, (7.628 - 7.831) kj.mol-1 and (_2.7966 - _2.9162) kg.

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Publication Date
Thu Sep 02 2021
Journal Name
Journal Of Al-frahedis Arts
Public Relations Activities in Iraqi Industrial Companies
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Due to the impact of industrial companies on the ransformations and developments witnessed by the world in general nd Iraq in particular, especially in the industrial and economic Jonrnal spects, the liberalization of internal and external trade, and the idoption of the open market policy in Iraq, which led to the intensification of competition between industrial companies and heir products and services, and the increase and diversity of the Onumber of alternatives Available to the public on the one hand, and he diversity and change of their desires and needs on the other hand, which was reflected in the reality of those companies and heir products or services, especially in light of the great challenges facing companies and the deteriorat

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Publication Date
Tue Jun 30 2009
Journal Name
Al-kindy College Medical Journal
Serum Zinc in Iraqi Acute Leukemic Patients
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Background: Leukemia is a group of malignant disorders
associated with increased numbers of blood white blood
cells. Acute leukemia occurs at all ages. Because zinc
influences many body systems and functions, zinc is an
essential nutrient for tissue growth, cellular division,
protein synthesis DNA and RNA replication it also ought to
play a critical role in the growth of tumor. In this study,
serum zinc was estimated in leukemic patients and
compared with healthy subjects.
Methods: The subjects in the present study were; fourtyfour depressed patients aged (14-48 year), thirty-one
apparently healthy subjects were selected as control group.
Their sex and age were comparable to that of patients.
Determin

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Publication Date
Sat Jan 01 2022
Journal Name
Middle East African Journal Of Ophthalmology
Obstacles and challenges facing Iraqi women ophthalmologists
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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Comparative between Intermediat Stage Art Education Curriculum in Iraq and Egypt Base on the Contemporary Theory
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The current research aims to analyze the content and and make a comparison based on the theory of art education as an organized cognitive area D.B.A.E. The researcher started by making a comparison followed by analysing the content to design a philosophical framework for content. He used these steps as starting point to study the comparison and some elements of art education due to the modern theories at the third intermediate stage in both Iraq and Egypt in light of the art education trend as an organizing cognitive area.

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Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Adaptive digital technique for discriminating between shadow and water bodies in the high resolution satellite imagery
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This research presents a new algorithm for classification the
shadow and water bodies for high-resolution satellite images (4-
meter) of Baghdad city, have been modulated the equations of the
color space components C1-C2-C3. Have been using the color space
component C3 (blue) for discriminating the shadow, and has been
used C1 (red) to detect the water bodies (river). The new technique
was successfully tested on many images of the Google earth and
Ikonos. Experimental results show that this algorithm effective to
detect all the types of the shadows with color, and also detects the
water bodies in another color. The benefit of this new technique to
discriminate between the shadows and water in fast Matlab pro

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