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
Sun Jun 08 2014
Journal Name
Elsevier Procedia - Social And Behavioral Sciences
Foreign direct investment and economic growth literature review from 1994 to 2012
...Show More Authors

Foreign direct investment (FDI) has been viewed as a power affecting economic growth (EG) directly and indirectly during the past few decades. This paper reviewed an amount of researches examining the relationships between FDI and EG, especially the effects of FDI on EG, from 1994 up to 2012. The results show that the main finding of the FDI-EG relation is significantly positive, but in some cases it is negative or even null. And within the relation, there exist several influencing factors such as the adequate levels of human capital, the well-developed financial markets, the complementarity between domestic and foreign investment and the open trade regimes, etc.

View Publication Preview PDF
Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of internal control system over according misleading accounting information
...Show More Authors

Abstract

The economic and financial crises in the world economy series led to increased awareness of the importance of the internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies, regulations and laws and verification of asset protection from theft and embezzlement procedures, it is also working on trust accounting information imparted through the validation of accounting information, analyze and detect the misleading.

The existence the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting

The

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of accounting information in making capital budget decisions
...Show More Authors

Faced economic units face the option of restoring the capital budget annually, and the information provided for the preparation of these budgets, including financial and non-financial aspects have an important impact in the numbers of these budgets, and these units differ in the ability of their own accounting systems to maintain this information. The aim of this research is to investigate the volume of accounting information that is relied on and the reasons for the differences between one unit and another in the various economic sectors in the Iraqi environment.

The most important results of the research is the weakness of the adoption of decision makers in the Iraqi environment and lack of sufficient attention in the decision-

... Show More
View Publication Preview PDF
Publication Date
Wed Apr 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Using Resource Consumption Accounting to determine Customer Cost of Banks
...Show More Authors

The Purpose of this Research show gap between a Normal Cost System and Resource consumption Accounting Applied in AL-Rafidin Bank.

The Research explores that, how the idle capacity can be determined under resource consumption accounting, discuss the possibility of employing these energies. Research also viewed how costs can be separated into Committee and Attribute. Resource Consumption Accounting assists managers in pricing services or products based on what these services or products use from each Source.

This Research has been proven

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Mechanisms Corporate Governance in the Accounting Conservatism
...Show More Authors

This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Approximated Methods for Linear Delay Differential Equations Using Weighted Residual Methods
...Show More Authors

The main work of this paper is devoted to a new technique of constructing approximated solutions for linear delay differential equations using the basis functions power series functions with the aid of Weighted residual methods (collocations method, Galerkin’s method and least square method).

View Publication Preview PDF
Crossref
Publication Date
Fri Jul 08 2022
Journal Name
Innovation Of Businesses, And Digitalization During Covid-19 Pandemic
The Impact of Political Stability and Macroeconomic Variables on Foreign Direct Investment in Turkey
...Show More Authors

Foreign direct investment (FDI) is one of the most practical types of foreign investment. FDI contributes to job creation, foreign exchange earnings and national income escalation, improving semi-skill and skilled labor. Based on our knowledge, this paper is the first study attempting to investigate the effect of political stability on the FDI in Turkey using an econometric approach. Achieving this objective, a co-integration analysis was conducted between the FDI and its determinants in the short-run and long-run including “macroeconomic indicators” and “Political Stability (PS)” in Turkey. Using annual data from 1974 to 2017 via Auto-Regressive Distributed Lag (ARDL) model. The results confirm the positive correlation betwe

... Show More
View Publication
Scopus (8)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Wed Apr 30 2025
Journal Name
Journal Of International Studies
RESHAPING THE WORLD, RETHINKING ACTORS: THE ROLE OF SUB-STATE ACTORS IN FOREIGN RELATIONS
...Show More Authors

International relations scholars have increasingly debated the evolving landscape of actors that challenge the traditional state-centric world order. A key element of this transformation is the rise of sub-state actors, which engages in alternative diplomacy parallel to the state, transcending traditional state-centric frameworks. This paper explores the significant shifts in international actorness over the late 20th century, focusing on the emergence and implications of sub-state diplomacy, or "paradiplomacy." First, the study introduces sub-state actors and their role in challenging the dominant state-centric discourse. It then examines the dynamic evolution of paradiplomacy, highlighting how sub-states have expanded their global

... Show More
View Publication Preview PDF
Scopus Clarivate Crossref
Publication Date
Wed Jun 01 2016
Journal Name
International Educational Scientific Research Journal
EFFICIENTMETHODSOFIRISRECOGNITION
...Show More Authors

Identification by biological features gets tremendous importance with the increasing of security systems in society. Various types of biometrics like face, finger, iris, retina, voice, palm print, ear and hand geometry, in all these characteristics, iris recognition gaining attention because iris of every person is unique, it never changes during human lifetime and highly protected against damage. This unique feature shows that iris can be good security measure. Iris recognition system listed as a high confidence biometric identification system; mostly it is divide into four steps: Acquisition, localization, segmentation and normalization. This work will review various Iris Recognition systems used by different researchers for each recognit

... Show More
Preview PDF
Publication Date
Fri Sep 01 2017
Journal Name
2017 9th Computer Science And Electronic Engineering (ceec)
Modelling the power cost and trade-off of live migration the virtual machines in cloud-radio access networks
...Show More Authors

View Publication
Scopus (1)
Crossref (2)
Scopus Crossref