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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
Tue Jan 30 2024
Journal Name
Iraqi Journal Of Science
Phenotypic and Genotypic Characterization of Multidrug-resistant Escherichia coli and Klebsiella pneumoniae Isolated from Women with Urinary Tract Infections in Mosul City
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     This study was established to discover and determine multidrug-resistant Escherichia coli and Klebsiella pneumoniae from women suffering urinary tract infections, specifically in Mosul city. A total of 62 E. coli and 32 K. pneumoniae bacterial isolates were considered for this study. All isolates were characterized using standard bacterial culture methods, including culture on MacConkey agar, Eosin Methylene Blue agar and biochemical tests. Also antibiotic sensitivity test using standard disc method for different antibiotics and also special discs to detect ESBL activity were carried out, in addition to PCR as molecular identification tool. The results showed that most isolated E. coli

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Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Journal Of Science
Synthesis, Characterization and Application of Calcium Ion-Imprinted Polymeric Solid-Phase Extraction and Pre-Concentration in Aqueous Solutions by Packed-Bed Columns
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     In this work, calcium ions were determined by the addition to the allyl chloride monomer resulting from bulk polymerization formation. To acquire the highest adsorption capacity, molar ratios of the template, monomer, and cross-linking agent, as well as solvents and multiple monomers were investigated. Scanning Electron Microscopy (SEM) and Fourier Transform Infrared Spectroscopy (FTIR) were used to analyze the calcium ion polymer. The elution of calcium had a small effect on the surfaces of the three-dimensional network structure. Calcium (II) ions were successfully eluted using a mixture of methanol and acetic acid. The calcium adsorption capacities were 3.8145 and 9.01773 mol/g (Qmax), respectively. A Langmuir isot

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Metal Complexes of Multidentate N<sub>2</sub>S<sub>2</sub> Heterocyclic Schiff-base Ligands;Formation, Structural Characterisation and Biological Activity
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Abstract<p>The synthesis of ligands with N<sub>2</sub>S<sub>2</sub> donor sets that include imine, an amide, thioether, thiolate moieties and their metal complexes were achieved. The new Schiff-base ligands; N-(2-((2,4-diphenyl-3-azabicyclo[3.3.1]nonan-9-ylidene)amino)ethyl)-2-((2-mercaptoethyl)thio)-acetamide (H<sub>2</sub>L<sup>1</sup>) and N-(2-((2,4-di-p-tolyl-3-azabicyclo[3.3.1]nonan-9-ylidene)amino)ethyl)-2-((2-mercaptoethyl)thio) acetamide (H2L<sup>2</sup>) were obtained from the reaction of amine precursors with 1,4-dithian-2-one in the presence of triethylamine as a base in the CHCl3 medium. Complexes of the general formula K<sub>2<</sub></p> ... Show More
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Publication Date
Sun Oct 30 2022
Journal Name
Egyptian Journal Of Hospital Medicine
Antibiofilm Activity of Conocarpus erectus Leaves Extract and Assessment Its Effect on pelA and algD Genes on Multi-drug Resistant Pseudomonas aeruginosa
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Due to its various resistance mechanisms, Pseudomonas aeruginosa is the most prevalent opportunistic infection that kills hospitalized patients. Thus, therapeutic options become limited. Objective: The study aimed to estimate the antibiofilm effectiveness of Conocarpus erectus leaf extracts against MDR P. aeruginosa isolates and examines pelA and algD gene expression. Subjects and Methods: One hundred-fifty clinical samples were collected from five Baghdad hospitals between September 2021 and January 2022. Samples were grown on different mediums. Despite cetrimide agar's ability to detect P. aeruginosa, only 83 isolates developed at 42°C. VITEK 2 compact system identification followed. This study examined 83 of P. aeruginosa isolates for r

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Publication Date
Sat Jan 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Fast New Method for Estimation of Captopril in Pure and Pharmaceutical Preparation by Reaction with Ammonium Ce (IV) Sulfate in Acid Medium
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The determination of captopril (CAP) using a new continuous flow injection analysis (CFIA) method was given in this work CAP in its pure state and some of its pharmaceutical preparations. The technique can be described as simple, fast, sensitive, easy to operate, and low-cost. The CAP reacted with ammonium ceric(IV) sulfate (ACS)2(NH4 )2SO4Ce(SO4)2. 3 H2O in an acidic medium and the reaction led to the formation of a white, slightly yellowish precipitate. The formed precipitate was studied using Ayah 6S×1-ST-2D Solar cell-CFI Analyzer, a through the reflection of accident light on the surfaces of the precipitate particles at (0-1800), expressed as the response

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Publication Date
Mon Oct 01 2012
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Determination of Cancer Antigen CA15-3 and Carcino Embryonic Antigen CEA concentration as Tumor Markers in Patients with Stomach and Colorectal cancers.
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Background: Tumor markers are often requested as part of a diagnostic workup, and increased concentrations in serum may suggest malignancy of a particular organ. However, definitive diagnosis is based on histological evaluation of the involved tissue.
Objective: The aim of present study is to evaluated CEA and CA15-3 in order to clarify at least in part their possible use as an early diagnosis tools in sera of patients with stomach, colon and rectum cancers.
Patients and methods: The study was carried out on 61 subjects comprising of 16 patients with colon cancer group (G1), 10 patients with rectum cancer group (G2), 10 patients with stomach cancer group (G3) and 25 normal healthy control The patients were selected, during the peri

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Publication Date
Thu Jun 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Fracture Resistance of Endodontically Treated Premolar Teeth with Extensive MOD Cavities Restored with Different Bulk Fill Composite Restorations (An In vitro Study)
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Background: The present in-vitro study was undertaken to evaluate and compare fracture resistance of weakened endodontically treated premolars with class II MOD cavities restored with different bulk fill composite restorations (EverX posterior, Alert, Tetric EvoCeram Bulk Fill, and SDR). The type and mode of fracture were also assessed for all the experimental groups. Materials and Method: Forty-eight human adult maxillary premolar teeth were selected for this study. Standardized extensive class II MOD cavities with endodontic treatment were prepared for all teeth, except those that were saved as intact control. The teeth were divided into six groups of eight teeth each (n=8): (Group 1) intact control group, (Group 2) unrestored teeth with

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Publication Date
Tue Sep 28 2021
Journal Name
Journal Of Physical Education
Youth and Sports Forums’ Administration and Their Relationship with Baghdad’s Youth and Sport Directorates Forum Organizational Culture from Workers’ Point of View
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The study aimed at identifying youth and sport forums from planning and leadership point of view and their relation with organizational culture. The researchers used the descriptive method on (140) worker in Baghdad youth and sport forums. A scale was designed for measuring planning and leadership in youth and sport forums as well as designing a scale for measuring organizational culture. After the application of the main experiment, the results showed that both youth and sport forum administration scale and organizational culture scale are appropriate to the study community. Finally the researchers recommended using these scales by workers in youth and sport forums and involving administration mangers in periodical training courses

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Publication Date
Fri Dec 23 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Descriptive, Prospective Observational Study- Studying Possible Prediction Factors for Disease Severity and Progression among a Sample of COVD 19 Patients in Iraq
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Abstract

Coronavirus has affected many people around the world and caused an increase in the number of hospitalized patients and deaths. The prediction factor may help the physician to classify whether the patient needs more medical attention to decrease mortality and worsening of symptoms. We aimed to study the possible relationship between C reactive protein level and the severity of symptoms and its effect on the prognosis of the disease. And determine patients who require closer respiratory monitoring and more aggressive supportive therapies to avoid poor prognosis. The data was gathered using medical record data, the patient's medical history, and the onset of symptoms, as well as a blood sample to test the

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Publication Date
Mon Nov 01 2021
Journal Name
Journal Of Physics: Conference Series
Light scattering detector based on light-emitting diodes-Solar cells for a flow analysis of Warfarin in pure form and pharmaceutical formulations
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Abstract<p>Continuous turbidimetric analysis (CTA) for a distinctive analytical application by employing a homemade analyser (NAG Dual & Solo 0-180°) which contained two consecutive detection zones (measuring cells 1 & 2) is described. The analyser works based on light-emitting diodes as a light source and a set of solar cells as a light detector for turbidity measurements without needing further fibres or lenses. Formation of a turbid precipitated product with yellow colour due to the reaction between the warfarin and the precipitation reagent (Potassium dichromate) is what the developed method is based on. The CTA method was applied to determine the warfarin in pure form and pharmaceu</p> ... Show More
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