Preferred Language
Articles
/
jeasiq-66
Methods of Foreign Trade Payments -Comparative Accounting Study-
...Show More Authors

 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.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jun 04 2025
Journal Name
Engineering, Technology & Applied Science Research
Evaluation of the Accuracy of Machine Learning Classifiers and Spectral Indices in Land Cover Classification
...Show More Authors

Population growth and economic and industrial development coupled have significantly accelerated the rate of Land Use and Land Cover (LULC) changes, particularly in developing countries, so finding optimum ways to observe these change has become a pressing issue. Quantification evaluation of these changes is crucial to comprehend and oversee land management conversion, therefore, it is necessary to evaluate the accuracy of various algorithms for LULC classification to determine the most effective classifier for Earth observation applications. The performance of Maximum Likelihood (ML), Support Vector Machines (SVM), Random Forest (RF), and K-Nearest Neighbors (KNN) was examined in this study, based on Sentinel 2A satellite images. T

... Show More
View Publication
Scopus (2)
Crossref (2)
Scopus Crossref
Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
The Effect of Electrospinning Parameters on Morphological and Mechanical Properties of PAN-based Nanofibers Membrane
...Show More Authors

The electrospun nanofibers membranes (ENMs) have gained great attention due to their superior performance. However, the low mechanical strength of ENMs, such as the rigidity and low strength, limits their applications in many aspects which need adequate strength, such as water filtration. This work investigates the impact of electrospinning parameters on the properties of ENMs fabricated from polyacrylonitrile (PAN) solved in N, N-Dimethylformamide (DMF). The studied electrospinning parameters were polymer concentration, solution flow rate, collector rotating speed, and the distance between the needle and collector. The fabricated ENMs were characterized using scanning electron microscopy (SEM) to understand the surface morphology and es

... Show More
View Publication Preview PDF
Scopus (22)
Crossref (8)
Scopus Crossref
Publication Date
Sat Feb 18 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effect of Food on the Pharmacokinetics of Fluoxetine in Healthy Male Adult Volunteers(Conference Paper )#
...Show More Authors

Fluoxetine (FX) is an antidepressant drug administered only orally in humans. Despite the wide use of FX, until now, there is only limited literature concerning the pharmacokinetics (PK) of FX and the effect of food on its PK. Thus, the objective of this investigation was to study the PK of FX in Arabic healthy male adult volunteers under fasting and fed conditions. In the fasting study, FX 20 mg capsules (Prozac®, Eli Lilly, Canada) were administered to 41 volunteers after overnight fasting of 12 hours, followed by blood sampling from each volunteer immediately before dosing (zero time) and then at 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 12, 24, 36, 48, 60, 72, 96, 120, and eventually at 144 hours after FX dosing. The fed study was conduct

... Show More
View Publication
Scopus (6)
Crossref (3)
Scopus Crossref
Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Engineering
Evaluating the Uses of Concrete Demolishing Waste in improving the Geotechnical Properties of Expansive Soil
...Show More Authors

Expansive soil is one of the most serious problems that face engineers during the execution of any infrastructure projects. Soil stabilization using chemical admixture is one of the most traditional and widespread methods of soil improvement. Nevertheless, soil improvement on site is one of the most economical solutions for many engineering applications. Using construction and demolishing waste in soil stabilization is still under research., The aim of this study is to identify the effect of using concrete demolishing waste (CDW) in soil stabilization. Serious tests were conducted to investigate the changes in the geotechnical properties of the natural soil stabilized with CDW. From the results, it is concluded that the

... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Thu Oct 17 2024
Journal Name
Veterinary World
Characterization of food color additives and evaluation of their acute toxicity in Wistar albino rats
...Show More Authors

Background and Aim: The use of food dyes can cause certain diseases, such as anemia and indigestion, along with other disorders, tumors, and even cancer. Therefore, this study aimed to determine the chemical nature and toxicity of some commercial dyes locally used in processed foods compared with standard food dyes. Materials and Methods: Three types of standard and commercial food color additives (Sunset Yellow, Tartrazine, and Carmoisine) were extensively examined. The chemical structures and functional groups of the dyes were evaluated by Fourier-transform infrared (FTIR) spectroscopy. The melting temperatures of the dyes were also determined by chemical thermal analysis. The acute toxicity test to evaluate the standard and commercial

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Sun Jun 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
REDESCRIPTION OF SCORPIO KRUGLOVI (BIRULA, 1910) (SCORPIONES, SCORPIONIDAE) FROM THI QAR PROVINCE, SOUTH OF IRAQ
...Show More Authors

Information on the scorpions' fauna of Iraq is limited especially in Thi Qar Province. The scorpion specimens of the present study were collected from the desert area which is located between the provinces of Thi Qar and Al-Muthana (Al-Kata'a region). The Scorpio kruglovi (Birula, 1910) redescribed in this study was found in this area. The diagnostic characters are given and the important features are figured.

View Publication Preview PDF
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Sun Nov 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Assessment of some mechanical properties of PMMA/silica/zirconia nanocomposite as a denture base material
...Show More Authors
Abstract<p>In this research, nanocomposites of poly(methyl methacrylate) (PMMA) and a mixture of nano silica (SiO<sub>2</sub>) and nano zirconia (ZrO<sub>2</sub>) were prepared in different weight percentages of the nano fillers to improve some of the properties of PMMA resin to be used as a denture base material. The nano filles were surface modified with a coupling agent and added to the PMMA in different amounts. Impact strength, transverse strength, hardness and roughness were tested for both control and experimental groups. The results indicate that PMMA/silica/zirconia nanocomposites, prepared with 5% by weight of both types of fillers, had a slight increase in impact s</p> ... Show More
View Publication
Scopus (47)
Crossref (34)
Scopus Crossref
Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Preparing and Studying Structural and Optical Properties of Pb1-xCdxS Nanoparticles of Solar Cells Applications
...Show More Authors

Nanoparticles of Pb1-xCdxS within the composition of 0≤x≤1 were prepared from the reaction of aqueous solution of cadmium acetate, lead acetate, thiourea, and NaOH by chemical co-precipitation. The prepared samples were characterized by UV-Vis spectroscopy(in the range 300-1100nm) to study the optical properties, AFM and SEM to check the surface morphology(Roughness average and shape) and the particle size. XRD technique was used to determine the crystalline structure, XRD technique was used to determine the purity of the phase and the crystalline structure, The crystalline size average of the nanoparticles have been found to be 20.7, 15.48, 11.9, 11.8, and 13.65 nm for PbS, Pb0.75Cd0.25S,

... Show More
View Publication Preview PDF
Scopus (25)
Crossref (7)
Scopus Clarivate Crossref
Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Prediction of Compressive Strength of Reinforced Concrete Structural Elements by Using Combined Non-Destructive Tests
...Show More Authors

This research is devoted to investigate relationship between both Ultrasonic Pulse Velocity and Rebound Number (Hammer Test) with cube compressive strength and also to study the effect of steel reinforcement on these relationships.
A study was carried out on 32 scale model reinforced concrete elements. Non destructive testing campaign (mainly ultrasonic and rebound hammer tests) made on the same elements. About 72 concrete cubes (15 X 15 X15) were taken from the concrete mixes to check the compressive strength.. Data analyzed.Include the possible correlations between non destructive testing (NDT) and compressive strength (DT) Statistical approach is used for this purpose. A new relationships obtained from correlations results is give

... Show More
View Publication Preview PDF
Crossref (12)
Crossref
Publication Date
Sat Jul 05 2025
Journal Name
Journal Of Research In Pharmacy
Evaluation of the anti-inflammatory effect of chromium picolinate in methotrexate induced nephrotoxicity rat model
...Show More Authors

Methotrexate is a folate antimetabolite chemical used to treat many forms of cancer and cleared mainly by kidney which result in a nephrotoxicity as a major complication of methotrexate. Trivalent chromium complex, chromium picolinate (CrPic), is mostly utilized to regulate glucose and raise insulin sensitivity—particularly in diabetes. The objective of this study was to assess the renoprotective effects of Chromium in mitigating nephrotoxicity induced by Methotrexate in rats. Study conducted on 32 male rats divided into 4 groups; Group I (Control group) in which rats received distilled water orally for 8 days, Group II (Induction group) which received a single intraperitoneal injection of Methotrexate (20 mg/kg) on

... Show More
View Publication
Scopus (1)
Crossref (1)
Scopus Crossref