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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 Dec 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of FeІІ , CoІІ , NiІІ , CuІІ and ZnІІ Complexes With Dithiocarbamate and N-Donor Ligands
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New complexes of first series of transition metals with P-amino benzene dithiocarbamate of the general formula [M(PABdtc)2] and [ M(PABdtc)2(L)n] M=Fe( ІІ ),Co( ІІ ),Ni( ІІ ) ,Cu(ІІ) and Zn (ІІ). PABdtc = Paraamino benzene dithiocarbamate ,n=2 when  L= Py,É£-Pic,iso qunoline ,3,5lutidine  n=1when L=1,10-phenanthroline, en, 2,-2bipy.and the type(R)4N[Ni(PABdtc)3] R= methyl, ethyl are prepared. Physico chemical characterization of these complexes was applied  using magnetic susceptibility measurements, molar conductance , Infrared and electronic spectra, Metal content measurements, molar conductance indicate complexes of the type [M(PABdtc)2] and [M(PABdtc)2(L)n] are non-electrolyte

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Crossref
Publication Date
Sat Sep 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Construction and Study of Amine Electrodes Based on Membranes Containing Sulfonic Compounds as Active Materials with Different Plasticizers in PVC Matrix Membranes
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Several  amine  liquid selective  electrodes  were prepared based on

two  active   materials,   phenol  sulfonic   acid  and   l ,2-dihydroxy-3,5- disulfonic  acid   disodium   salt   with  several   plasticizers,  di-n-butyl phthalate(ORPH),  tri-n-butyl   phosphate   (TBP)   and  a-nitro   phenyl octyl  ether   (NPOE).   Electrode   parameters   were  studied   including, concentration range,  detection  limit,  slope,  life  time,  response  time and  

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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Gingival health condition and salivary physical properties among a group of patients with intermaxillary fixation in tow times intervals (Follow up study)
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ABSTRACT Background: One of the methods used in the treatment of maxillofacial fracture is intermaxillary fixation(IMF), the most common type is the Erich arch bar with interdental wiring. This study was conducted to investigate the impact of intermaxillary fixation on gingival health condition among a group of patients with facial fracture in relation to salivary physical properties. Materials and methods: Thirty patients with an age range of (17-37) years old with facial fractures and indicated for IMF. Plaque index and gingival index (Loe, 1967) were used to assess both of them before application and after removal of IMF. Unstimulated saliva sample collection was carried out under standardized conditions according to Navazesh and Kum

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Publication Date
Fri Dec 01 2023
Journal Name
Iraqi Journal Of Physics
Assessment of Sustainable Urban Expansion with Land Use and Land Cover Changes for Al-Hillah City Using Remote Sensing and GIS Techniques
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In the current study, remote sensing techniques and geographic information systems were used to detect changes in land use / land cover (LULC) in the city of Al Hillah, central Iraq for the period from 1990 - 2022. Landsat 5 TM and Landsat 8 OLI visualizations, correction and georeferencing of satellite visuals were used. And then make the necessary classifications to show the changes in LULC in the city of Al Hillah. Through the study, the results showed that there is a clear expansion in the urban area from 20.5 km2 in 1990 to about 57 km2 in 2022. On the other hand, the results showed that there is a slight increase in agricultural areas and water. While the arid (empty) area decreased from 168.7 km 2 to 122 km 2 in 2022. Long-term ur

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Crossref
Publication Date
Fri Dec 01 2023
Journal Name
Physical Chemistry Research
Thermophysical Study of Ethylene Glycol + H<inf>2</inf>O and Ethylene Glycol + (DMF/H<inf>2</inf>O) at 298.15 K
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n this research, some thermophysical properties of ethylene glycol with water (H2O) and two solvent mixtures dimethylformamide/ water (DMF + H2O) were studied. The densities (ρ) and viscosities (η) of ethylene glycol in water and a mixed solvent dimethylformamide (DMF + H2O) were determined at 298.15 K, t and a range of concentrations from 0.1 to1.0 molar. The ρ and η values were subsequently used to calculate the thermodynamics of mixing including the apparent molar volume (ϕv), partial molar volume (ϕvo) at infinite dilution. The solute-solute interaction is presented by Sv results from the equation ∅_v=ϕ_v^o+S_v √m. The values of viscosity (B) coefficients and Falkenhagen coefficient(A) of the Jone-Dole equation and Gibbs free

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Scopus
Publication Date
Mon Mar 01 2021
Journal Name
Iraqi Journal Of Physics
Enhanced Physical Absorption Properties of ZnO Nanorods by Electrostatic Self-Assembly with Reduced Graphene Oxide and Decorated with Silver and Copper Nanoparticles
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The preparation and characterization of innovative nanocomposites based on zinc oxide nanorods (ZNR) encapsulated by graphene (Gr) nanosheets and decorated with silver (Ag), and cupper (Cu) nanoparticles (NP) were studied. The prepared nanocomposites (ZNR@Gr/Cu-Ag) were examined by different techniques including Field Emission Scanning Electron Microscope (FESEM), Transmission electron microscopy (TEM), Atomic force microscopy (AFM), UV-Vis spectrophotometer and fluorescence spectroscopy. The results showed that the ZNR has been good cover by five layers of graphene and decorated with Ag and Cu NPs with particles size of about 10-15 nm. The ZNR@Gr/Cu-Ag nanocomposites exhibit high absorption behavior in ultraviolet (UV) region of sp

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Science
A Comparison of Mishrif Formation Characteristics in Kumait and Dujaila Oil Fields, Southern Iraq, Using Seismic Inversion Method and Petrophysical Properties Analysis
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A comparison was conducted between two wells, Kt-1and Kt-2, in Kumait and two wells, Du-1and Du-2, in Dujaila oil fields that belong to Mishrif formation, southern Iraq.  Seismic inversion method was employed to detect oil and water reservoirs. The comparison included the behavior of acoustic impedance (AI) of fluids and the lithology with related petrophysical properties. The values of water saturation, Shale volume (Vsh), and effective porosity were compared between the AI,  two fluid reservoirs. It was found that the AI value for the oil reservoir unit is relatively low to medium, whereas it was relatively medium for the water reservoir. Effective porosity value showed, in general, an increase in the oil reservoir and

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Publication Date
Thu Sep 01 2022
Journal Name
Archives Of Razi Institute
Effects of Avena sativa and Glycyrrhiza glabra Leaves Extracts on Immune Responses in Serum Cytokine and Liver Enzyme Levels in NIH Mice
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In addition to their high quantities of active chemicals, medicinal plants are well-known for their pharmacological qualities, which include immunological modulation. T Consequently, this study aimed to examine the effects of Avena sativa and Glycyrrhiza glabra leaf extracts on immunological responses as measured by blood cytokine and liver enzyme levels. The phytochemical analysis of Avena sativa crude leaf extracts revealed the presence of alkaloids,flavonoids, tannins, phenolic compounds, and saponins but the absence of resins and violet oils. On the other hand, violet oils, flavonoids, tannins, saponins, and glycosides were detected in significant concentration in Glycyrrhiza glabra ethanolic extract, although resins and phenolic compou

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Scopus (4)
Scopus
Publication Date
Mon Sep 18 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Light Induced Hydrogen Production From Ethanolic Aqueous Solutions Sensitizzed By 2,4-Dimetboxy Benzylidene-2- Hydroxy Aniline And Some of Its Metal Complexes
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Hydrogen   productions  were  achieved    by  irradiating  ethanol ic aqueous solutions (20%. v/v) containing  mixtures of  the  ligand  2,4- dimethoxybcnzylidene-2-hydroxy    aniline     (HL)     or    one    of     i ts complexes  (ML2)   wi th  the  following  divalent  ions:  fVbl  (II),  Fc(IT), Co(II). Ni( rt ), Cu(H) and  Zn (11), as photosensi1izers, methyl  viol ogen (MY.:-)    as   electron   acceptor.  ethylene    diamine &nbsp

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Publication Date
Wed May 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis, Characterization and Analytical Study of Metal Complexes Derived from 1,2-Bis-(4´-Amino-2´,3´- Dimethyl-1´- Phenyl-Pyrazolinyl)- Diimino Ethane
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       Six transition metal complexes of Cr (III), Mn(II), Co(II), Ni(II), Cu(II), and Zn(II) were prepared using 1,2-bis -(4-Amino-2,3-dimethyl-1- phenyl-pyrazolinyl)-diimino ethane(L) as ligand.  These complexes were characterized by elemental analysis, magnetic susceptibility, UV/VIS and FT-IR spectroscopy. These data showed that the solid complexes of Mn(II), Co(II), Zn(II) were tetrahedral geometry, and Cr(III) was octahedral while the symmetry around  Ni(II) and Cu(II) ions with the new ligand were square planar of the formula [ML]Cl2 ,  M=Ni(II) and Cu(II).        

      A simple method for the determina

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