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 a
... Show MoreBackground: Knowledge is considered to be essential for developing healthy practices and preventing the main oral diseases. In some developing countries, women were at higher risk to develop these diseases. This study was conducted to evaluate women’s dental knowledge and practices through a specific questionnaire and the relationship with patient’s educational level and the number of their children. Subjects and method: Women, aged from 25-35 years old, were selected to participate in the current study. They were attending dental clinics in the teaching hospital of Baghdad University. Each participant was instructed to answer questionnaire sheet which is previously prepared in Arabic language by the authors. The total numb
... Show MoreObjective: To find out if there are any significant differences between these women's knowledge in the
management of Breast Self-Examination in study and control group regarding some variables.
Methodology: A quasi-experimental design was used. A purposive "non-probability" sample of (260) women who
are employee and students in both colleges (Nursing and Health and Medical Technologies) was selected. The
sample consists of two groups, experimental group (130) includes those in (Nursing college), and control group
(130) in (Health and Medical Technologies). A questionnaire was constructed which included demographic
information, reproductive information, family history, previous medical history, and information about wome
Museum education is of great importance to an appropriate representation of museums’ collections and exhibits, including traditional fashion. Therefore, museum educators/curators need to be equipped with the most essential skills in their profession in order to adequately present the museum’s history and holdings. This could be achieved through specialized training programs. However, Arab countries are still behind in terms of museum education. Therefore, this article aims to shed light on this issue by assessing the knowledge and skills possessed by museum educators/curators and how training programs could affect them
Sound effects are considered to be a key element in children’s theatre, for it relays the context and amplifies its understandability, acceptability and its impact on the audience, so it’s a fundamental method in portraying the characters within the idea or the story, to produce the title and content with completeness in its relations that are associated with the rest of the fundamental elements represented in lighting, costumes, dialogue, decoration, etc. And this research included a set of subjects that are related to implementing the sound effects used in the Iraqi children’s theatre plays, chapter one included the problem and the need for studying this subject, as well as its importance and aim, and specifying the basic phrases
... Show MoreABSTRACT this paper extends the literature on the elements and effect of financial literacy by investigating the elements of financial literacy and the impact of financial literacy on financial inclusion and savings. This research confirms the results of researches of other economies but exposes some dissimilarities as well. The principal factors of financial literacy are discovered to be government efficiency, educational level, income, economic performance and infrastructure. Both education levels and financial literacy are found to be meaningfully and positively linked to financial inclusion and savings in G20 economies
Background: Psychological stress is considered the major etiological factor precipitating myofacial pain and temporomandibular disorders.It is known that stress induce various adaptational responses of physiologic systems. The process includes increase in the activity of the hypothalamic-pituitary-adrenal axis which promotes cortisol secretion. Salivary cortisol has been used as a measure of free circulating cortisol levels.The use of salivary biomarkers has gained increased popularity since collecting samples is non-invasive and painless. The aim of thisstudy was to evaluate the level of cortisol in saliva among sample of university students having myofacial pain, during the final exam period and whether this finding could have a significa
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