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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
Wed Mar 30 2022
Journal Name
Journal Of Educational And Psychological Researches
Analyzing the content of the two science books (the two chemistry units) for the intermediate stage according to environmental problems
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    The main goal of the current research is to know -Environmental problems included in the content of the two science books (chemistry units) for intermediate stage

A list of environmental problems had been prepared  and  consisting of (8) main areas which are (air and atmosphere pollution, water pollution, soil pollution, energy, disturbance of biodiversity and environmental balance, waste management, food and medicinal pollution, investment of mineral wealth). Of which (60) sub-problems,  at that time the researcher analyzed the two science books (two chemistry units) for the intermediate stage of the academic year (2020-2021) in light of the list that was prepared, and the validity and consisten

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Publication Date
Wed Oct 01 2014
Journal Name
مجلة كلية القانون جامعة ذي قار
ملاحظات في قانون حماية المستهلك العراقي رقم 1 لسنة 2010
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ملاحظات في قانون حماية المستهلك العراقي رقم 1 لسنة 2010

Publication Date
Sun Jun 27 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Educational Program on Knowledge of High School Students about Substance Abuse in Kirkuk City
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Objective(s): This study aims at determining the effectiveness of an educational program on knowledge of high school students' knowledge about substance abuse and its health consequences, and to find out the association between students’ knowledge about substance abuse and its health consequences and their demographic data of age, socioeconomic status, and educational level of parents.
Methodology: A quasi-experimental study is conducted for the period of October 28th, 2019 to March 30th, 2020. The study sample included a nonprobability “purposive” sample of (124) male students (62) students for the control group and (62) students for the study group, aged (14-19) years who are selected from Al-Hikma High School for Boys in Kirk

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Publication Date
Sun Aug 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the capital increase in the rate of return on stock price: Applied in the study of a sample of Iraqi banks
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The capital banking foundation stone upon which the bank in the practice of business activities, the more capital a good financial adequacy of the increased bank's ability to grant credit and expand the various activities and provide a safety element for depositors and other sources of funding to achieve profits and increase the trading volume of the shares, causing the rise the rate of return for the shares of banks and have the Central Bank as head of the banking system by issuing instructions capital increase banking, according to the requirements of economic development and increase gross domestic product by supporting investment projects that are financed through banks, the research aims to show the extent of the banks commitment to

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Publication Date
Fri Jun 16 2023
Journal Name
Journal Of Humanities And Social Sciences Researches
The Role and Importance of Electronic Automation in Banking Service Development: A Case Study of the Commercial Bank of Iraq
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Electronic banking services appeared as a result of laying the foundations for the application of electronic automation in the banking field, and despite the clear expansion in its adoption and implementation as an inevitable necessity imposed by international and national developments, its application was not ideal according to the level that was expected to occur after the abandonment of traditional banking services, which produced some risks Which is evident in the absence of a legal system, whether at the level of proving and authoritative electronic banking services such as electronic signature, Or at the level of protecting the confidentiality of these services and ensuring that they are not exp

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The relationship between the external environment analysis and banking facilities: An Applied Research in the Rafidain and Rasheed Bank
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Is the subject of environmental analysis of the important issues that should occupy the attention of the departments of banks in general and banks in particular, the research sample, regardless of their size and the nature of its activity, So if the current era and witnessing rapid developments and changes, making the banking environment is more complex and interconnected than ever, And it became not possible for banks to be aware and understand the external environment variables without an analysis of the various constituent elements and influential heavily in its financial and administrative,Therefore research aims to find out the relationship between the external environment and banking facilities analysis application on the Rafidain

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Publication Date
Wed Oct 18 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
The Effect of a Training Program on the Diabetic Patients Utilizing Skills of Insulin Injection Technique
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Objectives: The study aims to evaluate patients’ performance toward insulin injection after training program to
identify the variation in skill of patients in insulin injection technique with regard to some variable (i.e.
educational level and duration of insulin injection.
Methodology: A quasi experimental study has been conducted on diabetic patients.
An observational checklist had been prepared which consisted of 4 main areas with 37 sub-items, which are
syringe preparation for injection, insulin drawing; skin preparation for injection and insulin injection. Each of the
sub-items has 2 options yes or no. One score for positive answer and zero for no.
The sample of the study consisted of (n =30) males and females

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Publication Date
Thu Dec 28 2023
Journal Name
Journal Of Physical Education
The effect of preventive exercises using the (isometric) method and aids to help develop the strength of the thigh muscles of the first-class referees of the Iraqi Premier League
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The aim of the research is to identify the values of the level of muscular strength of the thighs, as well as to identify the significance of the differences between the pre-tests and the post-tests for the first-class football referees in the Iraqi Premier League. The researchers used the one-group experimental approach for its suitability to the nature of the study problem, and the research sample was from first-class referees in the Iraqi Premier League for the sports season (2022/2023), and their number was (15) referees. They took the comprehensive enumeration method, and special tests were conducted on them in the stadium and the private hall at the Ministry of Youth and Sports Center. After analyzing and discussing the result

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Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
The Use of Light Text in Arab TV Shows (The Voice TV Program) -A Model
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The research tackles an important subject, namely, the light text and how it works well in the Arab television programs. The methodological framework of the research     presents the research problem stated in the following question: How can the text be used and what is its impact in the Arab TV programs? The importance of this research is that it deals with the subject of light text and its impact on Arab television programs.

This study is useful to the workers and scholars in the field of lighting as well as the goal of the research in (studying of the employment of light text in Arab television programs).

The limits of research were manifested in the study of the light text and how to make use of it

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Publication Date
Sun Mar 31 2024
Journal Name
Techhub Journal
The effect of increasing the intensity of specialized endurance training on runners' ability in the advanced 1500-meter run in terms of vital capacity indicators (V.C.) and heart rate (S.V.)
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The 1500m race event is part of the athletics system, and the continuous competition to break records and achieve the highest levels of achievement in athletics events, especially the 1500m race event, is one of the topics that occupies the minds of many people interested in achieving digital development for this event, given the distance of the race and the time it takes to complete it. Because it is unique from other events, it has characteristics that distinguish it from other events, despite it being a middle-distance event, which shares with them that its speed is measured by the step, which consists of the length of the step and its frequency. Increasing any of these two factors while keeping one of them constant or increasing

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