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Methods of Foreign Trade Payments -Comparative Accounting Study-
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 The research has been concerned with the modalities of foreign trade payments (foreign trade financing), and made an accounting comparison between them to choose the best way to pay for the imported goods (payment of the real values of imported goods), given the importance of the impact of this activity on the national economy of all countries of the world, especially Iraq for the adoption of a very large amount of imported goods to meet the requirements of the people, which require the flow of huge amounts of foreign currency outside Iraq to pay for these goods, and therefore dealing incorrectly with it leads to the destruction of the national economy and the spread of a number of negative social and economic phenomena of funds smuggling and financing of terrorism also financial and administrative corruption and flooding the local markets with bad and non-standard goods, this issue is becoming increasingly important in Iraq because the high reliance on imported goods to meet the needs of people, the research reached a number of conclusions, the most important of which are:

  • The method of Foreign Bank Transfers differs from the method Documentary Credits Issued for Import in terms of enhanced documents for each of them, where the method of foreign bank transfers depends on one or two documents, which makes it easy to falsify, while the method of documentary credits issued for import depends on a complete set (package) of documents, making it difficult to falsify.
  • Although the Documentary Credits method is based on a complete set (package) of documents that are difficult to falsify, in fact, it is also possible to falsify their documents but at a much lower level than the level of falsifying the documents of the method of Foreign Bank Transfers.

   The researcher also recommends using Documentary Credits Issued method for import exclusively in the process of foreign trade payments and to prevent the use of foreign bank transfer method for this purpose in order to maintain the strength of the Iraqi national economy to reduce or eliminate the following negative phenomena:

  • Money smuggling.
  • Financing terrorism.
  • Financial and administrative corruption.
  • Dumping markets with poor and non-standard goods.

 

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Publication Date
Tue Apr 02 2024
Journal Name
Engineering, Technology & Applied Science Research
Effect of Fire Exposure on the Properties of Self-Compacting Concrete reinforced by Glass Fibers
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The optimal design of any structural elements requires examining all environmental risks, emergency accidents, and standard load cases. Exposure to fire is one of the most common safety threats. Nowadays wide developments are achieved in the field of concrete technology, therefore, experimental and theoretical investigations should be performed on the characteristics of such developed materials under different loading conditions. This study investigates the impact of fire exposure on the mechanical characteristics of self-compacting concrete, specifically compressive and tensile strength, modulus of elasticity, and stress-strain relation. The adopted fire exposure consisted of six steady-state temperatures (300, 400, 500, 600, 700,

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Publication Date
Wed Nov 07 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of the Hardness of Cold Cured Acrylic Resin Material by Processing at Different Temperature
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Objective(s): This study aims to evaluate the hardness of two commercially available cold cured acrylic resin material
(Vertex and PAN) when polymerized at different temperature in comparison to those polymerized by conventional
methods in air at 23C ± 5C.
Methodology: Eighty specimens, forty from cold cured acrylic (Vertex Type) and forty from cold cured acrylic (PAN
type) were prepared, flasking and packing procedure were done according to manufacturer direction and divided
according to processing as follow: 20 specimens (10 from Vertex type and 10 from PAN type) were processed in air for
two hours at 23C ± 5C under press (bench curing) as a control, and 60 specimens (30 from Vertex type and 30 from
PAN type) wer

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Publication Date
Thu Mar 03 2022
Journal Name
Rawal Medical Journal
Functional outcome of closed reduction of supracondylar humerus fracture with cross Kirschner wire in children
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Objective: To evaluate the functional outcome of percutaneous cross two K wires fixation for Gartland types II and III fractures of humerus. Methodology: This prospective study included80 patients with supracondylar humeral fracture, who underwent closed reduction and fixation by two crossed Kirschner wires. We included children with age < 15 years with closed fractures with Gartland types II and III, while the patient with vascular injury, open, irreducible fractures were excluded. The patients were following up for 6 months and assessed functionally by Flynn’s criteria. Results: The mean age of patients was 8.1 years. Trauma while child playing was the main mechanism of injury in 43 (59.8%) children and 46 (57.5%) fractures were of the

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Publication Date
Wed Jul 19 2017
Journal Name
International Journal Of Advances In Chemical Engineering And Biological Sciences
Detection of Aflatoxin M1 in Pasteurized Canned Milk and Using of UV Radiation for Detoxification
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The current study was designed to investigate the presence of aflatoxin M1 in 25 samples of pasteurized canned milk which collected randomly from some Iraqi local markets using ELISA technique. Aflatoxin M1 was present in 21 samples, the concentration of aflatoxin M1 ranged from (0.25-50 ppb). UV radiation (365nm wave length) was used for detoxification of aflatoxin M1 (sample with highest concentration /50 ppb of aflatoxin M1 in two different volumes ((25 & 50 ml)) for two different time (15 & 30 min) and 30, 60, 90 cm distance between lamp and milk layer were used for this purpose). Results showed that distance between lamp and milk layer was the most effective parameter in reduction of aflatoxin M1, and whenever the distance increase the

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Publication Date
Fri Nov 03 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis, Characterization, and Preliminary Antimicrobial Evaluation of New Schiff Bases and Mannich Bases of Isatin
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Till now, isatin derivatives have received a lot of interest in organic and medicinal chemistry due to their significant biological and pharmacological activities. Schiff’s and Mannich bases of isatins are an effective group of heterocyclic derivatives that play a significant role in medicinal chemistry as antimicrobial agents. In light of these facts, new Schiff bases and Mannich bases of isatin were synthesized. The monomer Mannich bases; 3(a-e) have been synthesized by reacting isatin with different secondary amines, piperidine, morpholine, and pyrrolidine, dimethylamine, diphenylamine, separately, and formaldehyde, while the dimer (5) formed by using piperazine and formaldehyde which then react separately with Phenylhydrazine

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Publication Date
Wed Jan 24 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Development and Characterization of Hyaluronic Acid-Incorporated Thermosensitive Nasal in situ Gel of Meclizine Hydrochloride
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Background: Meclizine hydrochloride (MCZ) is an antihistamine that is used as an antiemetic to prevent and cure nausea and vomiting. Because of its limited water solubility and first-pass metabolism, it exhibits variable absorption. Objective: To formulate and evaluate MCZ as an intranasal in situ gel with increased residence time and permeability. Methods: We made an inclusion complex of MCZ using various cyclodextrins as a complexing agent to help the drug dissolve better. The complexes were studied, and the ones that were better at dissolving were chosen to be used in the creation of an in situ gel with poloxamer 407 (17–20% w/v) and hyaluronic acid (0.25–0.75% w/v). Prepared formulas were subjected to various evaluation tes

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Publication Date
Sat Oct 01 2016
Journal Name
2016 Ieee Nuclear Science Symposium, Medical Imaging Conference And Room-temperature Semiconductor Detector Workshop (nss/mic/rtsd)
Comparison of columnar and pixelated scintillators for small field of view hybrid gamma camera imaging
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Publication Date
Tue Oct 29 2024
Journal Name
Journal Of Advanced Pharmacy Education And Research
Evaluating the effects of different doses of fimasartan on methotrexate-induced renal inflammation in rats
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The nephrotoxicity induced by methotrexate is a severe condition that greatly affects its therapeutic potential and has a significant inflammatory component. Fimasartan is an angiotensin receptor blocker that offers organ-protective effects and may be useful in mitigating renal injury. The present study explored the anti-inflammatory potential of two doses of fimasartan against methotrexate-mediated nephrotoxicity. Albino rats were intraperitoneally administered a single methotrexate (20 mg/kg). Intraperitoneal treatment with fimasartan (5 or 10 mg/kg/day) was initiated on day two after methotrexate injection and continued for seven consecutive days. Methotrexate significantly increased serum urea, creatinine, and NGAL concentrations. It al

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Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Preparation and studying of some properties of polymer composites reinforced with natural and artificial fibers
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This work concerns the thermal and sound insulation as well as the mechanical properties of polymer matrix composite reinforced with glass fibers. These fibers may have dangerous effect during handling, for example the glass fibers might cause some damage to the eyes, lungs and even skin. For this reason the present work, investigates the behavior of polymer composite reinforced with natural fibers (Plant fibers) as replacement to glass fibers. Unsaturated Polyester resin was used as matrix material reinforced with two types of fibers, one of them is artificial (Glass fibers) and the other type is natural (Jute, Fronds Palm and Reed Fibers) by hand lay-up technique. All fibers are untreated with any chemical solvent. The Percentage of mi

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Publication Date
Thu Aug 07 2025
Journal Name
Scientific Reports
Evaluation of how laser photostimulation at two wavelengths alters the antimicrobial potential of Streptomycetes spp
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The purpose of this study was to isolate and identify additional products produced by direct laser irradiation, as well as to ascertain if laser irradiation may stimulate the synthesis of antibiotic compounds in a local Streptomycetes (Strept). Moreover, we postulate the mechanisms by which lasers function within living bacterial cells and suggest that sequential photochemical reactions may transpire following a designated period of irradiation. Thiophene was found as one of the most significant clinical products with antibacterial and anticancer properties. To accomplish these objectives, we selected two isolates: Streptomyces thinghirensis strain S10 (Strept thin), which inherently synthesizes an antibacterial agent, and Streptomyces lien

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