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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 04 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFET OF SOME ISOLATION FROM FUGI BAGHDAD HOSPITAL ON PHYSIOLOGY OF LIVER, KIDNEY AND TESTIS IN ALBINO MALE MICE.: EFFET OF SOME ISOLATION FROM FUGI BAGHDAD HOSPITAL ON PHYSIOLOGY OF LIVER, KIDNEY AND TESTIS IN ALBINO MALE MICE.
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Some types of the fungus Aspergillus were isolated from some hospitals in the city of Baghdad (Imam Ali Hospital and Sadr General Hospital). The samples were taken by Transport media at a rate of three replicates of each place isolated from samples from different places within the hospital (waste, baths, the sick beds, corridors and room floors) for the purpose of isolating and diagnosing the fungus on the Czapeck Dox Agar media. It was noticed that the spread rate of fungus Aspergillus was 70% compared to other species that have emerged during the isolation process of the Sabouraud's Dextrose Agar media. The species A.niger (56.25%) was considered the most common type of fungus visible during the isolation process of the Imam Ali Hospit

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Publication Date
Thu Dec 31 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFECT OF ANIMAL FEED SUPPLEMENTATION WITH DIFFERENT CONCENTRATIONS OF FENUGREEK SEEDS (Trigonellafoenumgraecum) ON ANIMAL PRODUCTION AND MICROBIAL CHICKEN MEAT.: EFFECT OF ANIMAL FEED SUPPLEMENTATION WITH DIFFERENT CONCENTRATIONS OF FENUGREEK SEEDS (Trigonellafoenumgraecum) ON ANIMAL PRODUCTION AND MICROBIAL CHICKEN MEAT.
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This study was conducted in the poultry field of Al-Mustansiriya University/ Baghdad, to show the effect of adding different levels 0, 1, 5 and 10% of the fenugreek seeds in the rations containing many contaminated microbes on the productive performance of broilers. 150-day-old rose meat was used with a 41 average weight (gm), were randomly allocated to 4 treatments with 3 replicates, and for each treatment 15 chicks per repetition: 0, 1, 5, and 10% (T0-T3), respectively. The results of this study showed that fenugreek seeds contain good amounts of protein, fat, ash and carbohydrates, which are 24.92, 8.82, 3.08 and 54.28 respectively. Fenugreek seeds also have high levels of tannins, coumarins and flavones, followed by saponins,

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
synthesis and polymerization of several unsaturated
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I attended some amides non grassy substitutes such as acrylic compounds Amaid Electron Amaid and Alsinamamaid interaction unsaturated acids such as acrylic acid or Ketronk ????????? with primary amines Malkhtlfah of acrylic monomers Alamayd

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Publication Date
Thu Feb 07 2019
Journal Name
Iraqi Journal Of Laser
CO2 Laser Treatment of Cervical Ectropion
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Cervical ectropion is considered to be a physiologic condition caused by columnar epithelium migration from the cervical canal into the vaginal portion of the cervix and usually there is no treatement for clinically asymptomatic cervical ectropion . Treatment can be achieved by thermal cauterization (Electrocautery), Cryosurgery or laser vaporization. Aim of the study: To study the effectiveness of CO2 laser (10600nm) in treatment of symptomatic cervical ectropion . Setting: The study was carried out at Laser Medicine Research Clinic at the Institute of Laser for Postgraduate Studies, University of Baghdad between the first of August 2013 to the end of October 2013. Patients and Methods: Ten female Patients with age range between 25-48 y

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Publication Date
Wed Apr 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Economic Researcher & Methodology of Scientific research
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The paper contains a theoretical analysis of the interrelation between methodology of economics used by economic researchers and the methodology of scientific research, encouraging readers to think differently about one of the most complicated & controversial subjects.

The analysis begins with the determination of propositions that were discussed and explained in the course of the argument.

1- The economic researcher, like a scientific one, goes after the procedures of physical sciences and benefits of the forms of logic.

2- Economics deals with human behavior while the natural sciences deal with the matter.

3-This similarity a

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Publication Date
Wed Jun 19 2019
Journal Name
Al-kindy College Medical Journal
Pleomorphic Adenoma of the upper lip
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The pleomorphic adenoma is a benign salivary gland tumor, presenting usually in the parotid gland. This case report describes an unusual case of 29 years old female with a single, nodular swelling evident in the upper lip which was diagnosed as pleomorphic adenoma of the minor salivary glands in the upper lip .The lesion measured 1.0 x 1.0 cm in size for 2 years duration cause depression of labial cortical bone apical to lateral and canine teeth. It is characterized by slow growth. Complete excision was performed and the histopathological analysis supported by immunohistochemistry showed pleomorphic adenoma .It did not recur 18 months after operation.

 

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Publication Date
Thu Nov 01 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Rate of Condition Causes Respiratory Failure
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Abstract : Objectives: The aims of the study are to identify the condition causes respiratory failure in both sex and to find out the relationship between prognosis and mortality rate with condition causes respiratory failure. Methodology : Descriptive study was carried out in Al- Yarmook Hospital in Respiratory care Unit in Baghdad from the 1st of August 2003 to 1st of August 2004, the sample consist of 300 patients (150) males and (150) females, descriptive and inferential statistics procedures were applied to the data analysis Results : The results shows that 24.4% of patients effect by post-operative compl

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Publication Date
Wed Oct 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Agentic Thinking of the University Students
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The research aims to identify the level of Agentic thinking among a sample of male and female undergraduate students for both disciplines (scientific, and humanities). The researcher targeted the third and fourth stages for the academic year

(2021-2022). The study sample is (382) male and female students who were selected randomly from the University of Baghdad. To achieve the above-mentioned study aims. The researcher has developed a scale of Agentic thinking consisting of (25) items distributed over three domains. The results showed that the study sample has a high level of Agentic thinking. There are significant differences in agentive thinking in terms of gender in favor of females. There are no statistically significant diff

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Publication Date
Mon Jan 01 2018
Journal Name
American Institute Of Physics
Fabrication of AgInSe2 heterojunction solar cell
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Abstract. Silver, Indium Selenium thin film with a thickness (5001±30) nm, deposited by thermal evaporation methods at RT and annealing3temperature (Ta=400, 500 and 600) K on a substrate of glass to study structural and optical properties of thin films and on p-Si wafer to fabricate the AgInSe2/p-Si heterojunction solar cell. XRD analysis shows that the AgInSe2 (AIS) deposited film at RT and annealing3temperature (Ta=400, 500 and 600) K have polycrystalline structure. The average grain size has been estimated from AFM images. The energy gap was estimated from the optical transmittance using a spectrometer type (UV.-Visible 1800 spectra photometer). From I-V characterization , the photovoltaic parameters such as, open-circuit voltage, short

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Scopus
Publication Date
Thu Jul 01 2021
Journal Name
Iraqi Journal Of Science
Synthesis and Characterization of Cu2FeSnSe4 Nanofilms
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Well dispersed Cu2FeSnSe4 (CFTSe) nanofilms were synthesized by hot-injection method. The structural and morphological measurements were characterized using XRD (X-ray diffraction), Raman spectroscopy, SEM (scanning electron microscopy), and TEM (transmission electron microscopy). Chemical composition and optical properties of as-synthesized CFTSe nanoparticles were characterized using EDS (energy dispersive spectroscopy) and UV-Vis spectrophotometry. The average particle size of the nanoparticles was about 7-10 nm. The UV-Vis absorption spectra showed that the synthesized CFTS nanofilms have a band gap (Eg) of about 1.16 eV. Photo-electrochemical characteristics of CFTSe nanoparticles were studied and indicated their potential application

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