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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
Sat Oct 01 2022
Journal Name
The Egyptian Journal Of Hospital Medicine
Detection of Bacterial Resistance Genes from Neonatal’s Incubators Environment at Selected Sites of Baghdad Hospitals
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Publication Date
Sat Dec 28 2019
Journal Name
Journal Of Mechanics Of Continua And Mathematical Sciences
NEW ROBUST ESTIMATOR OF CHANGE POINT IN SEGMENTED REGRESSION MODEL FOR BED-LOAD OF RIVERS
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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Coping Strategies for Parents of Autistic Child and their relation to educational level
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Objectives: To assess the coping strategies of parents of children with autism and the relationship of
different strategies with their educational level.
Methodology: A descriptive analytical study was carried out from Feb. 14th, 2013 through April, 10th
, 2013 in
several private rehabilitation centers of autism in Baghdad city. A non- probability (purposive) sample of 100
autistic children and 100 of their parents (father or mother) was assessed by a questionnaire which consisted of
two parts; the first part is concerned with the demographic characteristics of the child and demographic
characteristics of the parents; the second part consisted of 50 questions about coping strategies that were
distributed on 8 doma

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Publication Date
Sun Aug 15 2021
Journal Name
Al-qadisiyah Journal Of Pure Science
Review On Elucidation Of The Risk Factors Associated With The Prevalence Of Coccidiosis In Buffaloes
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The research was performed in order to investigate the prevalence of Eimeria spp in buffalo. Coccidiosis, is a common livestock disease include water buffaloes and nothing is known about the most pathogenic species of Eimeria. Since the highest prevalence of oocyst shedding and incidence of disease occurs in buffalo calves less than one year of age. The omnipresent occurrence and negative effects of the infection on health and buffalo growth output are taken into account. Therefore, both farmers and veterinarians should pay greater attention to infections with Eimeria spp. And there is little analysis of data reported in Iraq and the world regarding Eimeria infection in river buffalo spp.

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Publication Date
Sun Jan 25 2015
Journal Name
Geomechanics And Engineering
Improvement of bearing capacity of footing on soft clay grouted with lime-silica fume mix
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Scopus
Publication Date
Mon Jan 13 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role Federal Board Of Supreme Audit Of Auditing The Economic And Technical Feasibility Studies
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The importance of economic and technical feasibility studies include all of the investor, the society, the banks, the project and the government. As it will assist in achieving the optimal use of the available economic incomes on the national level and arranging the projects in priority which participates in achieving the government benefit without wasting the amounts .This is the research goal So, the research covered its theoretical aspect, of SAIs and the economic and technical feasibility studies then the role of the auditors in auditing those studies Then a mechanism was proposed includes a guidebook that provides guidelines for organizing the process of preparing and auditi

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Publication Date
Mon Jan 01 2018
Journal Name
International Journal Of Science And Research (ijsr)
Optimal Economic Design of Diversion Structures during Construction of a Dam by Particle Swarm Optimization
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Diverting river flow during construction of a main dam involves the construction of cofferdams, and tunnels, channels or other temporary passages. Diversion channels are commonly used in wide valleys where the high flow makes tunnels or culverts uneconomic. The diversion works must form part of the overall project design since it will have a major impact on its cost, as well as on the design, construction program and overall cost of the permanent works. Construction costs contain of excavation, lining of the channel, and construction of upstream and downstream cofferdams. The optimization model was applied to obtain optimalchannel cross section, height of upstream cofferdam, and height of downstream cofferdamwith minimum construction cost

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Publication Date
Mon Jun 10 2013
Journal Name
International Journal Of Application Or Innovation In Engineering & Management (ijaiem)
The Effect of Annealing Temperature on the Optical Properties of CdS and CdS:Al Thin Films
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Cadmium sulfide and Aluminum doped CdS thin films were prepared by thermal evaporation technique in vacuum on a heated glass substrates at 373K. A comparison between the optical properties of the pure and doped films was made through measuring and analyzing the transmittance curves, and the effect of the annealing temperature on these properties were estimated. All the films were found to exhibit high transmittance in the visible/ near infrared region from 500nm to 1100nm.The optical band gap energy was found to be in the range 2.68-2.60 eV and 2.65-2.44 eV for CdS and CdS:Al respectively , with changing the annealing temperature from room temperature to 423K.Optical constants such as refractive index, extinction coefficient, and complex di

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Publication Date
Tue Jun 28 2011
Journal Name
Iraqi Journal Of Pharmacy
Effects of different concentrations of aqueous green tea extract against methotrexate-induced nephrotoxicity in rats
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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
CALCULATION OF EXCESS MOLAR VOL-UMES OF SOME TERNARY LIQUID MIX-TURES AT 303.15 K
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Excess molar volumes of five ternary mixtures of 2- methoxy ethanol(1) +butyl acetate(2)+benzene(3), +toluene(3), +chlorobenzene(3), +bromobenzene(3), and +nitrobenzene(3) have been measured at 303.15K. The excess molar volume exhibited positive deviation over the entire range of composition in the systems 2-methoxy ethanol(1)+ butyl acetate(2)+ benzene(3),+toluene(3) and sigmoid behavior in the case of the remaining systems. Flory's statistical theory have been extended to predict the excess molar volumes of the five ternary mixtures at 303.15 k over a wide range of composition . An excellent agreement has been found between the experimental and theoretical excess molar volumes , both in magnitude and sign .

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