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تحليل حسابات الاعتمادات المستندية دراسة نظرية – تطبيقية في مصرف الرشيد – بغداد للفترة من 2004 – 2006 المالية
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تلعب الاعتمادات المستندية دوراً كبيراً وخطيراً في التجارة الدولية باعتبارها إحدى أوسع أدوات الدفع انتشاراً في العالم سواءاً كان ذلك بالنسبة للمستورد أم للمصدر وتغطيتها للمخاطر المحتملة لكلا الطرفين، فهي تؤمن للمصدر استلام قيمة البضاعة بالكامل عند تنفيذها لشروط العقد، ويسمح للمستورد بعدم الدفع إلا بعد إتمام شحن البضاعة وتقديم المستندات المطلوبة واستلامها.

وتقوم المصارف التجارية المحلية، والعربية، والدولية بإصدار تعليمات لغرض ضبط هذه العملية أصوليا فضلا عن غرفة التجارة الدولية بباريس والتي تصدر نشرات متتابعة بين آونة وأخرى تضع فيها أساسا مشتركاً تحكم كافة الأطراف المتعاملة بالاعتمادات المستندية، وذلك منذ الحرب العالمية الأولى، وأصبحت تلك الأسس تعرف ألان (( بالأصول والأعراف الدولية الموحدة للاعتمادات المستندية )) (حسين، 1988: 97).

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Publication Date
Mon Nov 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Impact Of Adopting The Social Responsibility On Marketing Performance An Applied Study on NAFTAL Company
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This research paper aims at studying the effect of adopting the corporate social responsibility on marketing performance indicators, where the study adopted the descriptive method for theoretical concepts, in addition to the statistical approach by using the SPSS v25 program to analyze the questionnaire and test the hypotheses of the study. The results showed that there is a positive correlation between social responsibility and marketing performance indicators, and the study found that it is better for NAFTAL Company to mix the environmental and social responsibilities in order to improve its marketing performance. Also, the study recommended that Naftal should adopt the four responsibilities equally, correctly and make its work

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Reality and Challenges of Digital Marketing: An Empirical Study on Teaching Staff at Jouf University
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Given the growing interest in digital marketing operations and the technology imposed by the reality in which both companies and their customers are affected, the researchers attempted to shed light on the reality and challenges of digital marketing from the faculty members viewpoint at Jouf university, the problem is that technology has imposed a new reality that has resulted in a major change in behavioral patterns of customers with a number of obstacles and challenges confronted customers in digital marketing, it is expected that the outcomes of this study help companies in overcoming the obstacles that prevent the desire and ability of the customer to change his behavioral style to deal with electronic shopping operations and

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Publication Date
Wed Jan 15 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Risk management of foreign exchange rates using financial hedging instruments: Applied Analytical Study
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Management of Foreign Exchange Rate Exposure by Using Financial Hedging An Analytical Empirical Study The main purpose of this Research is to investigate the ability to reduce the  effect  of exchange rate fluctuation on firm value , by usage appropriate hedging strategies to provide the firms force to adopted with complex and highly uncertainty conditions , characteristic of the most of the financial markets  . The field of this study is the giant five Multinational on the world. Nokia, Toyota Motor, Intel , Coca Cola, Microsoft. practical analysis is provide the truth of all study's  hypothesis , and it is reach to many of conclusion, the most important of them is  Stem from unexpected fluctuation on nominal ex

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Publication Date
Thu Oct 08 2026
Journal Name
Al-bahith Journal
التعليم في عصر الرسالة وأثره الفكري في التاريخ
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Publication Date
Thu Nov 01 2007
Journal Name
Al-academy
البناء اللحني في الردات الحسينية في محافظة كربلاء
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برز في بداية القرن الماضي اهتمام الباحثين في بعض دول العالم بجمع ودراسة الارث الموسيقي لشعوبهم من خلال ما اكتشفوه من دور لهذه الدراسات في تحديد الهوية الموسيقية لمبتكري ومؤدي ومتلقي هذا الارث .وقد قام كثير من الدول العالم وخصوصا في اوربا وامريكا بانشاء مراكز بحثية خاصة تعنى بجمع وحفظ وتصنيف وتحليل مواد ارثهم الشعبي ومن ثم تحديد سماته وخصائصه الموسيقيةاما في العراق وبرغم تعدد وتنوع اشكال التراث والموروث ال

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Publication Date
Sun Sep 30 2018
Journal Name
College Of Islamic Sciences
أسرارُ المبالغةِ في صيغ المفردات في معجم العين
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الحمد لله رب العالمين والصلاة والسلام على نبينا محمد صلى الله عليه وآله وصحبه وسلم اجمين.

وبعد..

فان موضوع هذا البحث هو (اسرار المبالغة في صيغ المفردات في معجم العين) ، وقد جعلت موضوع المبالغة في معجم العين ؛ لان كتاب العين يعد باكورة التأليف المعجمي عند العرب ، والطريقة التي فتقها الخليل بن احمد الفراهيدي في هذا المعجم عند العرب عُدت من اكبر المدارس المعجمية في مضمار التأليف ال

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
DFT Calculations and Experimental Study to Inhibit Carbon Steel Corrosion in Saline Solution by Quinoline-2-One Derivative: Carbon Steel Corrosion
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A theoretical and protection study was conducted of the corrosion behavior of carbon steel surface with different concentrations of the derivative (Quinolin-2-one), namly (1-Amino-4,7-dimethyl-6-nitro-1H-quinolin-2-one (ADNQ2O)). Theoretically, Density Functional Theory (DFT) of B3LYP/ 6-311++G (2d, 2p) level was used to calculate the optimized geometry, physical properties and chemical inhibition parameters, with the local reactivity to predict both the reactive centers and to locate the possible sites of nucleophilic and electrophilic attacks, in vacuum, and in two solvents (DMSO and H2O), all at the equilibrium geometry. Experimentally, the inhibition efficiencies (%IE) in the saline solution (of 3.5%) NaCl were st

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Publication Date
Wed Mar 20 2019
Journal Name
Al-khwarizmi Engineering Journal
Natural-Convection Phenomenon from a Finned Heated Vertical Tube: Experimental Analysis
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       In this work, an experimental analysis is made to predict the thermal performance of the natural-convection phenomenon from a heated vertical externally finned-tube to surrounding air through an open-ended enclosure. Two different configurations of longitudinal rectangular fin namely, continuous and interrupted are utilized with constant thickness, different numbers, and different heights are extended radially on the outer surface of a heated tube. The tube is heated electrically from inner surface with five varied power input magnitudes. The effect of fins configuration, fins number, fins height, and heat flux of the inner tube surface on the thermal performance of natural c

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Unque Necklace ; ( Al – Iqd Al – Farid) ; A Reading in the Light of Speech Acts Theory
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Summed up the idea of this research in an attempt to find the establishment of the knowledge convergence to show the features of verbal acts that occurred a prime location in the lesson deliberative theory book unique contract ( IbnAbdRabbaAndalusian ) to prove that Arabic was the old literary studies included many of the features of this theory in both theoretical and practical

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Performance evaluation of policies and programs accordance with guide prepared by a dutch court of audit and the board of supreme audit (case study in wasit state company for textile industries)
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Abstract\

preparation process of performance evaluation in organizations is of extreme importance, and under development in organizations and the opening of markets and technological developments in the industry and heightened competition among industrial organizations imposed systems are built for performance give a clear picture about performance and competition,  And centered research problem in answering the following questions: Is performance evaluation system is available in Wasit State Company for Textile Industries(Research sample ), This research aims to assess the performance of policies and programs in the company, according to guide performance evaluation of programs and policies prepared by the Dutch Cou

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