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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
Mon Aug 01 2016
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Wireless Indoor Localization Systems and Techniques: Survey and Comparative Study
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<p>The popularity, great influence and huge importance made wireless indoor localization has a unique touch, as well its wide successful on positioning and tracking systems for both human and assists also contributing to take the lead from outdoor systems in the scope of the recent research works. In this work, we will attempt to provide a survey of the existing indoor positioning solutions and attempt to classify different its techniques and systems. Five typical location predication approaches (triangulation, fingerprinting, proximity, vision analysis and trilateration) are considered here in order to analysis and provide the reader a review of the recent advances in wireless indoor localization techniques and systems to hav

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Publication Date
Tue Jun 14 2016
Journal Name
Al-academy
Technical features of the Islamic and Chinese ceramics
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Eat this research study features Technical Ceramics Islamic and Chinese The study of four chapters , such as the first chapter the general framework for research and containing the problem that put the following question: Mamdy effect features art on porcelain Islamic and Chinese ) , and whether there are dimensions of the aesthetic , intellectual and ideological in porcelain Islamic and Chinese with lies the importance of research in the promise of a qualitative study and add a scientific theme features art in porcelain Islamic and China , and the objectives of this study One was in the detection of features technical Ceramics Islamic and Chinese study examined the length of time the ninth century AD , and the tenth century AD , and in

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The Foreign Investment in Oil Sector in Iraq after 2003
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Iraq has the distinction of being a great potential of non-renewable natural resources,
especially crude oil and natural gas. Since the discovery of crude oil at the beginning of the
twentieth century in Iraq. Although the different of investment types, it contributed to the oil
sector in the provision of financial resources to the state treasury , since that date until the
present time.
Search has been marked by division ((The foreign investment in the oil sector in Iraq after
2003)) into three sections. The first section included a brief history of the development of
Iraq's oil potential in terms of oil reserves, and oil fields, and the quantities of production and
export. The second section reviewed the investm

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Publication Date
Wed Jan 08 2025
Journal Name
Interventional Cardiology
Intravascular Foreign Bodies Retrieval: Navigating Differences From Childhood to Adulthood
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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Characteristics of the folkloric shapes in the works of the potters Sajida al-Mashayikhi and Siham al-Saudi (acomparative study): وفاء حرب عبد اللطيف
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The research deals with the formal characteristics of folklore in contemporary Iraqi ceramics as a comparative study between the two potters Siham Al-Saudi and Sajida Al-Mashayikhi.
The research consists of four chapters. The first chapter is concerned with the research problem, the importance, the objectives, and the limits of the research, while the aim of the research answers the following question: The method and mechanisms of employing the traditional elements and vocabulary in the products of the potters “Seham Al-Saudi and Sajida Al-Mashaikhi”.
The second chapter came in the theoretical framework of the investigations and includes: The first topic: The second topic the movement in shaping contemporary Iraqi ceramics, whi

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Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
A Competitive Study Using UV and Ozone with H2O2 in Treatment of Oily Wastewater
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          In this study, ultraviolet (UV), ozone techniques with hydrogen peroxide oxidant were used to treat the wastewater which is produced from South Baghdad Power Station using lab-scale system. From UV-H2O2 experiments, it was shown that the optimum exposure time was 80 min. At this time, the highest removal percentages of oil, COD, and TOC were 84.69 %, 56.33 % and 50 % respectively. Effect of pH on the contaminants removing was studied in the range of (2-12). The best oil, COD, and TOC removal percentages (69.38 %, 70 % and 52 %) using H2O2/UV were at pH=12. H2O2/ozone experiments exhibited better performance compared to

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Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أنعكاسات عمليات التجارة الالكترونية على هيكل الرقابة الداخلية
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With the growing use of electronic commerce has worked many companies, especially public shareholding to take advantage of them treated in the trade, so that the e-commerce part of the corporate environment, and this has made a career of accounting and auditing facing new challenges to the sophistication of the information and the rapid growth in the market for electronic commerce. And raised many questions about the ability of the audit profession to facing these challenges and how to audit operations of e-commerce and how to give confidence on websites, this sense it has become necessary keep the internal control systems of this technology and what has caused changes to the accounting system, and evolve to fit the developments that hav

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Publication Date
Mon Dec 26 2022
Journal Name
Arab Science Heritage Journal
التجارة في البحرين من خلال كتب الرحالة والبلدانيين
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    Economic life in any of the countries depends mainly on economic activity due to its great role in meeting the needs and expenditures of the state . therefore ، Bahrain played a major role in commercial exchange operation ،  whether at home or abroad . whatever the matter

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Publication Date
Thu Dec 01 2016
Journal Name
مجلة كلية الحقوق جامعة النهرين
دور المبادئ العامة للقانون في إطار التجارة الدولية
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المبادئ العامة للقانون ودرها في اطار التجارة الدولية

Publication Date
Mon Jan 23 2023
Journal Name
Arab Science Heritage Journal
التجارة في البحرين من خلال كتب الرحالة والبلدانيين
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Economic life in any of the countries depends mainly on economic activity due to its great role in meeting the needs and expenditures of the state . therefore ، Bahrain played a major role in commercial exchange operation ،  whether at home or abroad . whatever the matter

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