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
Fri Dec 14 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Teaching Program on Nurses' Knowledge Concerning the Side Effects of Chemotherapy among Children with Leukemia at Oncology Wards in Baghdad City
...Show More Authors

Objective(s): to assess the effectiveness of educational program on nurses' knowledge concerning the side
effects of chemotherapy among children with leukemia.
Methodology: A descriptive analytic (quasi – experimental) design study was carried out at Baghdad City from
2
nd of October to 27th of June 2015. Non-probability sample of (35) male and female nurses was selected from
the Oncology Wards in Children Welfare, Child's Central and Baghdad Teaching Hospital. The study
instruments consisted of two major parts to meet the purposes of study. The first part is related to nurses'
demographic characteristics and the second part (four domains) is related to nurses' knowledge concerning the
side effects of chemothera

... Show More
View Publication Preview PDF
Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Information Technology on job Performance analytical study to sample of private Iraqi banking managers answers and relationships with their personal characters The Role of information technology on job performance
...Show More Authors

Abstract:

Purpose\The researcher paper aims to determine the impact of information technology on the job performance, for Iraq private ban as through the use of technology dimensions of job performance.

The aim of this research: this study aims to discuss the importance of information technology and its role in achieving job performance and its impact on the Iraq banking sector design/ methodology/ approach used entrance design/methodology/approach- pilot, the questionnaire was used to collect data in order to develop a model to measure reliably and correctly to the variables of information technology and job performance, and hypotheses were tested through the use of some statisti

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Feb 11 2021
Journal Name
Journal Of Legal Sciences
The policy of criminalization and punishment in the labor law
...Show More Authors

The labor code is one of the laws that contain special criminal provisions, in which the legislator adopted a special penal policy in view of the nature of the protected interest or in view of those who addressed its provisions. We stipulated a series of labor crimes and arranged criminal penalties for them. The most important of these crimes is the description of misdemeanors or offenses. The penalty is either imprisonment or fine. it is noted that the Iraqi labor code no. (37 ) of 2015 did not adopt a general theory of criminalization and punishment ,but its penal provisions were scattered in the folds of the law .the criminalization of most of its provisions did not meet with the penalty law Iraqi penalties no(111)of 1969 ( which stip

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jul 01 2013
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Mitochondrial Activity of the Locally Established Rat Embryo Fibroblast Cell Line Through Different Passages
...Show More Authors

Background: Mitochondria are the cell’s powerhouse, the site where the vast majority of ATP is synthesized. Mitochondrial activity represent a central checkpoint for detection of the difference between cancer cells and normal cells at the metabolic profile.
Objective: To find out if there is a correlation between in vitro transformation and mitochondrial activity, by measuring the activity during clonal evolution of the locally established rat embryo fibroblast (REF) cell line throughout studying different passages.
Materials & Methods: The (REF) cell line, was in vitro cultured. Mitochondria were isolated by differential centrifugation following Mitochondria Isolation Kit. Enzymatic activity of intact mitochondria has been m

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Mar 10 2011
Journal Name
University Of Thi-qar Journal
Negative Capability: Theory and Practice in the Poetry of John Keats
...Show More Authors

View Publication Preview PDF
Publication Date
Thu Jun 10 2021
Journal Name
Engineering, Technology & Applied Science Research
Corruption Risk Analysis at the Project Planning Stage in the Iraqi Construction Sector using the Bowtie Methodology
...Show More Authors

In this paper, the bowtie method was utilized by a multidisciplinary team in the Federal Board of Supreme Audit (FBSA)for the purpose of managing corruption risks threatening the Iraqi construction sector. Corruption in Iraq is a widespread phenomenon that threatens to degrade society and halt the wheel of economic development, so it must be reduced through appropriate strategies. A total of eleven corruption risks have been identified by the involved parties in corruption and were analyzed by using probability and impact matrix and their priority has been ranked. Bowtie analysis was conducted on four factors with high score risk in causing corruption in the planning stage. The number and effectiveness of the existing proactive meas

... Show More
View Publication
Scopus (5)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Tue Dec 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Interventional Program on Nurses Practices regarding Removing and Cleaning Burn Dead Tissue
...Show More Authors

Abstract

Objective(s): The study aims to measure the effectiveness of the program on removing dead tissue for burn patients by testing the nurses before the program in addition to testing them again after implementing the educational program.

Methodology: The study is quantitative in nature (one experimental) and will employ pre- and post-testing techniques between October 17, 2020 and March 20, 2022. A non-probability (purposive) sample of 24 nurses working in the Azadi Teaching Hospital's Burns and Plastic Surgery Center was chosen. The experimental survey of nursing practice, a literature review, scientific records, and previous research were all taken into considerat

... Show More
View Publication Preview PDF
Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the Social Responsibility and its Impact on the Financial Performance of Banks: Applied Research in the Iraqi National Bank
...Show More Authors

The objective of the research is to measure the impact of social responsibility on the financial performance of the National Bank of Iraq for the period from 2014 to 2016 (3 years) through discussing and analyzing the level of practice of the Bank of Baghdad for social responsibility and the impact on their financial performance during the period. To measure the independent variable (CSR), the researcher used the CSR Disclosure Index and relied on the ROA as an indicator to measure the dependent variable (financial performance). The results of the research showed the main hypothesis of the research, which states that the social responsibility of the banks has no significant impact on the financial performance. In relation to the disclosu

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Sep 02 2019
Journal Name
Journal Of Legal Sciences
Pre-default and its effect on the performance of the contractual obligation at the debtores expense
...Show More Authors

Per- breach of the contract is that the other contractor shall act, act or issue a statement indicating that will not out the performance on time and that such breach may provide the contracting party with the right to damage a range of options in order to remedy such damage, if there is necessity, there is also the possibility of reparation through the performance at the expense of the debtor. This matter is relative according to each law. It is different in English law than in civil laws as the latter lack an integrated regulation of predefault provision. The provisions are detailed.                         &nbsp

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
The effect of Sunn bug Eurygaster intgriceps infection of wheat on the Capability of bread making
...Show More Authors

The present study aims to identifying the effect of Eurygaster integriceps infection on the quality features of the local wheat varity IBA 99. The result revealed significant decrease in the percentage of protein of infected wheat at (4, 5)% compared to sound wheat values for the sound wheat were (10.9%) whereas those for the infected wheat were(9.0, 8.4 )% also the result revealed significant increased in the percentage of ash in the infected wheat flour. The result showed significant decrease in the percentage of wet and dry gluten in the infected wheat by sun bug at the rate of (2, 3, 4, 5)% compared to sound wheat value (27, 9% and 25, 23, 22, 22, 20%) for wet gluten and (8.2, 7.8, 7, 7.2, 6%) for dry glutin . The value of sedimentati

... Show More
View Publication Preview PDF
Crossref