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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 Oct 13 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Immunohistochemical expression of Cyclin D1 and NF-KB p65 in oral lichen planus and oral squamous cell carcinoma (Comparative study)
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Background: Oral Lichen Planus (OLP) is a chronic inflammatory mucosal disease, presenting in various clinical forms WHO had regarded OLP as a precancerous conditions in 1978 because of its potential with cancer. Both antigen-specific and nonspecific mechanisms involved in the pathogenesis of OLP. Oral Squamous Cell Carcinoma (OSCC) is the most common malignant neoplasm of the oral cavity representing more than 94% of oral cancer. It occurs in different sites and has many etiological factors. Cyclin Dl is a proto-oncogene which consider as the key protein in the regulation of cell proliferation and its overexpression led to the occurrence and progression of malignant tumors.NF-KB p65 is a member ofNF-kB family of transcription factors that

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Publication Date
Sun May 01 2022
Journal Name
Journal Of Engineering
Comparative Study between the Behavior of the Concrete Thrust Block and the Restraint Joint in a Water Distribution System; Review
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Thrust blocks and restraint joints are the two most popular methods of counteracting the thrust force that generated at pipe fittings (bends, Tee, wye, reducers, dead ends, etc…). Both systems perform the same function, which is to prevent the joints from separating from the pipes. The aim of the study is to review previous studies and scientific theories related to the study and design of thrust blocks and restraint joints to study the behavior of both systems under thrust force and to study the factors and variables that affect the behavior of these systems. The behavior of both systems must be studied because they cannot be abandoned, as each system has conditions whose use is more feasible, scientific, and economic

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Publication Date
Fri Jul 29 2022
Journal Name
Journal For Vascular Ultrasound
A Comparative Study of the Right and Left Carotid Arteries in Relation to Age for Patients With Diabetes and Hypertension
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Introduction:

Age, hypertension, and diabetes can cause significant alterations in arterial structure and function, including changes in lumen diameter (LD), intimal-medial thickness (IMT), flow velocities, and arterial compliance. These are also considered risk markers of atherosclerosis and cerebrovascular disease. A difference between right and left carotid artery blood flow and IMT has been reported by some researchers, and a difference in the incidence of nonlacunar stroke has been reported between the right and left brain hemispheres. The aim of this study was to determine whether there are differences between the right and left common carotid arteries and internal carotid arteries in patient

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Publication Date
Sun Sep 01 2024
Journal Name
Results In Engineering
Towards sustainable urbanism: The arcology and organic compact urban formation as the approach of sustainable urban design- A comparative study
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Arcology is a new vision of urban design for densely populated settlements. It is referred to as the urban formation aimed at achieving the highest level of utilization in the least area of land to reduce human impact on the environment. Moreover, the integration of this formation with the environment will work to reduce energy consumption, and achieve an economy that is characterized by adaptation and self-sufficiency, leading towards sustainable urbanism. The current study deals with this new concept in sustainable urban design, in an attempt to investigate its impact on traditional urban formation and to make a comparison between them. The lack of a clear conception of the term ‘arcology’ and comparing it with the organic compact urb

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Publication Date
Fri Feb 28 2025
Journal Name
Energies
Synergizing Machine Learning and Physical Models for Enhanced Gas Production Forecasting: A Comparative Study of Short- and Long-Term Feasibility
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Advanced strategies for production forecasting, operational optimization, and decision-making enhancement have been employed through reservoir management and machine learning (ML) techniques. A hybrid model is established to predict future gas output in a gas reservoir through historical production data, including reservoir pressure, cumulative gas production, and cumulative water production for 67 months. The procedure starts with data preprocessing and applies seasonal exponential smoothing (SES) to capture seasonality and trends in production data, while an Artificial Neural Network (ANN) captures complicated spatiotemporal connections. The history replication in the models is quantified for accuracy through metric keys such as m

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Models of measurement and disclosure of fair value accounting - Applied to contribute to company garments mixed
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The research aims to provide a method to measure the fair value of the most environmentally friendly of Iraq and through the application of method of measuring the fair value of the company garments contribute to mixed as the company is of the economic units of the industrial sector and included in the Iraqi market for securities as a profit and distributes profits to shareholders since the method of measurement of the fair value based on the divided profits as toxic in a deduction of Cash Dividends cash for measuring fair value, and will also be in this research to clarify the disclosure of accounting for fair value and choose the method of disclosure most appropriate to the beneficiaries of accounting disclosure, as will be cho

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The use of value chain analysis of information in determining the most important the accounting information
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The use  analysis  value chain such  information in the provision as financial  so information quality meet and satisfy the needs of users such information , particularly investors and lenders   as the identification needs   financial information and the knowledge as their behavior influenced by that information can be based on the accounting profession to focus on improving their function in order to achieve its goal that satisfying their needs and rationalize their decisions . In accounting thought discovered fertile ground for users preferences as one of the entrances   theorising positive which is based on the need to include knowledge on accounting hypothesis that explain the

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Measurement Integration of business model disclosure with qualitative characteristics of accounting information (Relevant and Raithful Representation)
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The research aims at integrating the disclosure of the business models with the qualitative characteristics of accounting information. To achieve this, the elements of the business model should be identified and disclosed, and then study the possibility of integrating the disclosure of the business model with the qualitative characteristics of accounting information.

To achieve this objective, the research was based on the indicators of disclosure of the business model of the International Accounting Standards Board to measure the disclosure of the business model.

The research reached a number of conclusions, the most important of which were as follows:

Fi

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Publication Date
Sun Jul 28 2024
Journal Name
Lecture Notes In Networks And Systems
The Effect of the Audit Value on the Value Relevance of Accounting Information for Economic Units
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Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter

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Publication Date
Sun Feb 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The use of modern management accounting systems for continuous improve the performance of Jordanian Industrial Companies
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        The intensification of competition among all companies and at different levels has become necessary for every company need to continue to improve its performance in order to be able to face the competition and stay in the market. To achieve this, we must rely on the company's accounting information more accurate and appropriate and provided in a timely manner, for the purpose of use in planning and decision making.

So there must be information systems that help the administration to continuous development and improvement of the performance of companies in general, and this is what you need Jordanian companies, especially after the accession of Jordan to the field

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