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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
Sun Jan 12 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Congenitally missing and supernumerary teeth among a group of 3-12 years old children with cleft lip and/ or palate in Iraq
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Background: There are many congenital anomalies associated with cleft lip and/or palate. This research is to study the prevalence of congenitally missing teeth and supernumerary teeth in this population group. Materials and Method: One hundred eight cleft lip and/or palate Iraqi patients had participated in this study (57 male, 51 female), 3-12 years of age. 26 of them had orthopantomogram were within (6-12) years of age were inspected for congenitally missing teeth and supernumerary teeth. Patients whom age range 3-5 years were checked for the congenitally missing teeth by clinical examination with strongly insisting the teeth were not missed due to caries or trauma. Results: There were 19(73.076%) patients with 41 congenitally missing tee

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Publication Date
Sun Mar 04 2018
Journal Name
Iraqi Journal Of Science
Effects of RVLM Stimulation on Blood Pressure and Vasopressin-Like Levels in Brain Sites and Plasma are an Anesthetic Dependent. Rashid IH
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The study is sought to determine specific alteration in AVP-LI level of plasma and sites of the hypothalamic-neurohypophysial-system; supraoptic nucleus (SON), paraventricular nucleus (PVN), neurointermediate lobe (NIL), and median eminence (ME), related to effects of stress of different anesthetics and electrical stimulation of RVLM/C1area. Urethane or halothane anesthetized Wistar rats were subjected to intra-RVLM electrical stimulation of 10 sec train, 1msec pulse duration at 40 Hz, and 2V every 30s.  After 30min stimulation, AVP-LI extracted from plasma, NIL, ME, SON, and PVN and measured by RIA, were compared with that of sham-stimulated urethane- or halothane-anesthetized rats and unstimulated unanesthetized control rats. Data

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Publication Date
Sun Jul 02 2023
Journal Name
Iraqi Journal Of Science
Synthesis, Characterization and Quantum Mechanical Study of Some New 2-benzylidenehydrazinecarbothioamide Derivatives as Corrosion Inhibitors for Carbon/mild Steel in Acidic Medium
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In this work, some of new 2-benzylidenehydrazinecarbothioamide derivatives
have been prepared by condensation of thiosemicarbazide and different substituted
aromatic benzaldehydes in presence of glacial acetic acid to give compounds (1-6),
these compounds have characterized by its physical properties and spectroscopic
methods. This work also included theoretical study to prove the ability of these
compounds as corrosion inhibitors; The program package of Gaussian 09W with its
graphical user interface GaussView 5.0 had used for this purpose; the methods of
Density Functional Theory (DFT) with basis set of 6-311G (d,p) / hybrid function of
B3LYP and semiempirical method of PM3 have been used, the study included
t

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Publication Date
Wed Nov 07 2018
Journal Name
Journal Of Education And Scientific Studies
Synthesis and Characterization of Schiff Base Metal Complexes Derived from Trimethoprim and mixed ligands with 8-hydroxy quinolone and study biologically activity
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Schiff base obtained from the reaction (Trimethoprim) with (sodiumpyruvate ) to produce the ligand [NaL], the reaction was carried out in methanol as a solvent under reflux. The prepared ligand [NaL] was characterized by FT-IR, UV-Vis spectroscopy, 1H,13C-NMR spectra, mass spectra, and melting point.A new mixed ligand complexes have been prepared between ( 8- hydroxyquinolone) and the ligand [NaL] withMn(II).Co(II),Ni(II),Cu(II), (Zn(II) ,(Cd(II)and Pd(II). All the complexes were characterized by spectroscopic methods (FT-IR, UV-Vis spectroscopy), chloride content and melting point ,molar conductance and magnetic susceptibility.These measure- ments showed octahedral geometry around(,Mn2+, Co2+, Ni2+, Cu2+, Zn2+ and Cd2+) ions and square pla

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Publication Date
Thu Aug 01 2019
Journal Name
International Journal Of Research - Granthaalayah
MULTIPLE MIXING RATIOS OF GAMMA RAY TRANSITIONS FROM 𝟔𝟎𝐍𝐝 𝟏𝟒𝟐− 𝟏𝟓𝟎 (𝐧, 𝐧 ˊ𝛄) 𝟔𝟎𝐍𝐝 𝟏𝟒𝟐− 𝟏𝟓𝟎 REACTION USING 𝒂𝟐- RATIO METHOD
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In the current work, the mixing ratios ( 𝛿 ) of gamma transitions were calculated from energy levels in the isotopes neodymium 60𝑁𝑎 142−150 populated in the 60Nd 142− 150 (n, n ˊγ) 60Nd 142− 150 using the 𝑎2 ratio method. We used the experimental coefficient (𝑎2 ) for two γ-transitions from the initial state itself, the statistical tensor 𝜌2(𝐽𝑖), associated with factor 𝑎2 , would be the same for the two transitions. The results obtained are in good agreement or within the experimental error with -those previously published. And existing contradictions resulting from inaccuracies in the empirical results of previous work. The current results confirm that the , 𝑎2 − method is used to calculate th

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Publication Date
Sun Jan 01 2023
Journal Name
Process Safety And Environmental Protection
Applications of advanced oxidation processes (Electro‑Fenton and sono‑electro‑Fenton) for COD removal from hospital wastewater: Optimization using response surface methodology
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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Preparation-and Spectroscopic Characterization of Transition Metal Complexes with Schiff base 2-[1-(1H-indol-3-yl)ethylimino) methyl]naphthalene-1-ol
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The ligand 2-[1-(1H-indol-3-yl)ethylimino) methyl]naphthalene-1-ol, derived from 1-hydroxy-2-naphthaldehyde and 2-(1H-indol-3-yl)ethylamine, was used to produce a new sequence of metal ions complexes. Thus ligand reactions with NiCl2.6H2O, PdCl2, FeCl3.6H2O and H2PtCl6.6H2O were sequentially made to collect mono-nuclear Ni(II), Pd(II), Fe (III), and Pt(IV). (IR or FTIR), Ultraviolet Reflective (UV–visible), Mass Spectra analysis, Bohr-magnetic (B.M.), metal content, chloride content and molar conductivity have been the defining features of the composites. The Fe(III) and Pt(IV) complexes have octahedral geometries, while the Ni(II) complex has tetra

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Publication Date
Mon Sep 23 2024
Journal Name
Journal Of Inorganic And Organometallic Polymers And Materials
Quaternary Biocomposite of Chitosan-Polyvinyl Alcohol/Food Grade Algae/ Montmorillonite Clay for Cationic Methyl Violet 2B Dye Removal: Optimization and Desirability Functions
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Publication Date
Thu Aug 08 2024
Journal Name
Journal Of Inorganic And Organometallic Polymers And Materials
Schiff-Base System of Glutaraldehyde Crosslinked Chitosan-Algae-Montmorillonite Clay K10 Biocomposite: Adsorption Mechanism and Optimized Removal for Methyl Violet 2B Dye
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Publication Date
Sun Oct 01 2023
Journal Name
Medical Journal Of Babylon
Prevalence of coronary artery disease in patients with left bundle branch block and its association with risk factors hypertension and diabetes mellitus
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Abstract<sec> <title>Background:

Left bundle branch block (LBBB) is a common finding in electrocardiography, there are many causes of LBBB.

Objectives:

The aim of this study is to discuss the true prevalence of coronary artery disease (CAD) in patients with LBBB and associated risk factors in the form of hypertension and diabetes mellitus.

Materials and Methods:

Patients with LBBB were admitted to the Iraqi heart center for cardiac disea

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