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There are some great pages on roman coinage, e.g. the formidable Roman Coins Database with more than 500 entries for roman early imperial coins. Additionally, Doug Smith's page on ancient coins has some info on roman coins from the early empire.
According to Jamila's Coins and Notes Collection blog, this is a modern iraqi coin from 1981. Here's a photo showing the front and back of that coin: I've found it on on Jamila's blog, with an overview of iraqi coins. There, it's described as follows: IRAQ - 10 Fils (Year 1981) (AH 1401) Description: Under President: Saddam Hussein (16 Jul 1979 ...
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