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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 Sep 30 2023
Journal Name
Iraqi Journal Of Science
Depositional Framework and Stratigraphic Sequence of Early – Middle Miocene succession in Balad and East Baghdad oil fields, Central Iraq
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     This study deals with microfacies analysis, diagenetic facies, environmental interpretations related to sequence stratigraphy for Early – Middle Miocene in selected wells within Balad (Ba-X) and East Baghdad (EB-Z) oil fields.

Seven major microfacies were recognized in the successions of the study wells, these facies were used to recognize six facies association (depositional environments) within the study oil fields: deep marine, toe of slope, open marine, restricted interior platform, evaporitic interior platform and brackish interior platform. The facies associations interpreted were based on texture and obtainable fauna.

The Early - Middle Miocene succession was deposited during two depositional cycles as a t

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Publication Date
Mon May 16 2022
Journal Name
International Journal Of Biomaterials
Histopathological and Biochemical Comparative Study of Copper Oxide Nanoparticles and Copper Sulphate Toxicity in Male Albino Mice Reproductive System
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Copper (Cu) is an essential trace element for the efficient functioning of living organisms. Cu can enter the body in different ways, and when it surpasses the range of biological tolerance, it can have negative consequences. The use of different nanoparticles, especially metal oxide nanoparticles, is increasingly being expanded in the fields of industry and biomedical materials. However, the impact of these nanoparticles on human health is still not completely elucidated. This comparative study was conducted to evaluate the impacts of copper oxide nanoparticles (CuO NPs) and copper sulphate (CuSO4 0.5 (H2O)) on infertility and reproductive function in male albino mice BALB/c. Body weight, the weight of male reproductive organs, mal

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Publication Date
Wed May 25 2022
Journal Name
Iraqi Journal Of Science
Determination of Electrons Temperature and Density For Ag, Zn, and Cu metals using Plasma jet System at atmospheric pressure
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      Under atmospheric pressure, an argon plasma stream was sustained and its plasma characteristics were examined. The emission spectra of plasma created in a plasma jet system using argon gas were observed for three metals (Ag, Zn, and Cu) for the anode and varied flow rates ranging from 1–4 L/min. at constant voltage, and normal atmospheric pressure. The spectral lines of excited Ar, Ag, Zn, and Cu species were identified at a wavelength of (650–900) nm .The Debye length, sphere, and temperature of an electron are all measured. Optical emission spectrometer (OES) equipment was used to capture the spectrum produced by the plasma at various argon gas flow rates.The temperature and density of the electron (Te) and (n

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Publication Date
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Science
Climate Parameter Uses as Indices For Assessment of Climate Change and Water Balance in Erbil Sub-Basin North –Iraq
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     The main goal of this study was to assess the climatic parameters in a valuable basin in northern part of Iraq, Erbil central sub-basin. Rainfall, relative humidity, temperature, evaporation, sunshine duration, and wind speed are the climate variables used in this study. The investigated periods (1980-2021) of Erbil meteorological data were used to assess the climatic and drought conditions in the studied basin. The results show a noticeable drop in relative humidity and rainfall over the past two decades, as well as a considerable rise in temperature and evaporation. The mean annual rainfall was 416mm, relative humidity is 48.74% used as term of water availability, and mean annual temperature is 22°C, total an

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Publication Date
Sun Nov 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Thermophysical properties of [EMIM][BF<sub>4</sub>] and [HMIM][PF<sub>6</sub>] imidazolium ionic liquids with MWCNTs
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Abstract<p>In this study, several ionanofluids (INFs) were prepared in order to study their efficiency as a cooling medium at 25 °C. The two-step technique is used to prepare ionanofluid (INF) by dispersing multi-walled carbon nanotubes (MWCNTs) in two concentrations 0.5 and 1 wt% in ionic liquid (IL). Two types of ionic liquids (ILs) were used: hydrophilic represented by 1-ethyl-3-methylimidazolium tetrafluoroborate [EMIM][BF<sub>4</sub>] and hydrophobic represented by 1-hexyl-3-methylimidazolium hexafluorophosphate [HMIM][PF<sub>6</sub>]. The thermophysical properties of the prepared INFs including thermal conductivity (TC), density and viscosity were measured experimental</p> ... Show More
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Publication Date
Sat Dec 21 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis, Characterization and Preliminary Anticancer Study of Novel 5-fluorouracil Conjugate with Pyrrolidine Dithiocarbamate as a Mutual Anticancer Prodrug
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 5-Fluorouracil is one of the commonly used chemotherapy drugs in anticancer therapy; unfortunately treatment with 5-FU by solely has many drawbacks  low lipophilicity, low permeability, low molecular weight, and its relatively poor plasma protein binding; also a brief half-life therefore frequent administration is required to maintain the optimal therapeutic plasma level which in addition to its poor selectivity, drug resistance and limited penetration to cancer cells; leads to increased incidence of side-effects to healthy cells/tissues and low response rates. In order to minimize these drawbacks; 5-FU was chemically  conjugated with pyrrolidine dithiocarbamate (PDTC) in a mutual prodrug moiety (S-(9H-purin-6-yl) 3-(

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Publication Date
Thu May 17 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Scan Rate and pH on Determination Amoxilline Using Screen Printed Carbon Electrode Modified With Functionalized Graphene Oxide
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  Graphene oxide GO was functionalized with 4-amino, 3-substituted 1H, 1, 2, 4 Triazole 5(4H) thion (ASTT) to obtain GOT. GOT characterized by FT-IR, XRD.via modification of the working electrode of the SPCE with the prepared nanomaterial ( GOT) the effect of scan rate and pH on the determination of Amoxilline (AMOX) was studied using cyclic voltammetry. AMOX show various responses at pH ranging from 2 to 7 and also was observed sharp increase in the oxidation peaks in the pH 3. The formal potential (midpoint) for AMOX was highly pH-dependent. From the effect of scan rate, surface coverage concentration  of electroactive species the values of the electron transfer coefficient and the electron transfer constant rate ket

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Publication Date
Wed Nov 01 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Protective Effects of Citronellol Against Rhabdomyolysis-Induced Acute Kidney Injury in Mice by Inhibiting NF-κB and IL-1β
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Objectives: acute kidney injury (AKI) is a serious pathophysiology side effect of rhabdomyolysis. Inflammatory mechanisms play a role in the development of rhabdomyolysis-induced AKI. Citronellol (CT) is a naturally occurring monoterpene alcohol (3,7-Dimethyl-6-often-1-ol) found in aromatic plant species' essential oils. In this study, we explored the protective effects of Citronellol on glycerol-induced AKI.

Methods: Four groups of eight mice each (n=8) were formed by randomly dividing the animals into the groups, glycerol-induced AKI model group, low-dose CT-treated group (50mg/kg), high-dose CT-treated group (100mg/kg), and control group. The renal functions of mice from all groups were evalua

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Publication Date
Fri Jul 01 2022
Journal Name
Iraqi Journal Of Science
Modulatory Effects of Date Palm (Phoenix dactylifera L.) Pits Extract Against Ethinylestradiol Induced Genotoxic Damage in Cultured Human Lymphocytes
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Ethinylestradiol is widely used in oral contraceptive formulations and also for the treatment of various sexual and metabolic disorders. It is not only a genotoxic agent but also a tumor initiating agent. In the present study, the modulatory effect of aqueous extract of date pits was evaluated against the genotoxic effect induced by ethinylestradiol on human lymphocytes using chromosomal aberrations (CA), blast index (BI), mitotic index (MI), sister chromatid exchanges (SCE) and replication index (RI) as parameters. The date pits extract was evaluated at 1.075x10-4, 2.125x10-4, 3.15x10-4 and 4.17x10-4 g/ml along with 10 μM of ethinylestradiol in culture medium. The results showed a significant dose-dependent decrease in the frequency of

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Evaluation of CTLA-4 Gene polymorphism SNP 49 G/ A Association with Diabetes Mellitus Type 1 in Egyptian Population
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The (CTLA-4) encodes of the T cell receptor involved in the control of T cell
proliferation and mediates T cell apoptosis. The contribution of CTLA-4 gene
variants to type 1 diabetes has been analyzed in several ethnic groups. In this study,
the association of CTLA-4 +49 A/G polymorphism with type 1 diabetes was
investigated in Egyptian patients. Sixty type 1 diabetic patients (25 males and 35
females) and 60 healthy individuals (33 males and 27 females) subjects formed the
studied populations. CTLA-4 A/G polymorphism at position 49 in exon 1 was
identified using allele specific methods. Patient numbers with A/G, A/A and G/G
genotypes were 45 (75.0 %), 6 (10.0 %) and 9 (15.0%) while in healthy controls,
these w

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