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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
Wed Apr 05 2023
Journal Name
Journal Of Engineering
Influence of Some Additives on the Efficiency of Viscosity Index Improver for Base Lubricating Oils
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The effects of three different additives formulations namely Lubrizol 21001, HiTEC 8722B and HiTEC 340 on the efficiency of VII namely OCP of three base lubricating oils namely 40 stock and 60 stock and 150 stock at four temperatures 40, 60, 80 and 100oC were investigated. The efficiency of OCP is decreased when blended with 4 and 8 wt% of Lubrizol 21001 for all the three base oil types. But it is increased when adding 4 wt% and 8 wt% of H-8722B in 40 stock. While for 60 stock and 150 stock the OCP efficiency decreased by adding 4 and 8 wt% of H-8722B. In the other hand, it is decreased with a high percentage by adding 4 and 8 wt% of H-340 for 60 stock and 150 stock and for 40 stock it is increased by adding 4 wt% of H-340 and decreased

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Publication Date
Wed Mar 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Testing of a Potentially Used Antiseptic Consists of Povidon Iodine, Hydrogen Peroxide and Aloe Vera
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In this study a new antiseptic was formulated and tested to match the effectiveness against microorganisms. The formulation consisted of Povidone - Iodine (PVP-I) (10%), H2O2 (3%) and Aloe Vera gel (pure). Different ratios of these materials were prepared within the acceptable range of pH for an antiseptic (3-6). The prepared samples were tested. The In Vitro test was performed by using four bacteria, two were Gram-Positive (Staphylococcus aureus and Bacillus cereus) and two were Gram-Negative (Escherichia coli and Pseudomonas aeruginosa). The new antiseptic showed 100% killing rate for E. coli, Ps. aeruginosa and S. aureus and 96.4667% killing rate for B. cereus. When the new antiseptic was compared with two common

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Publication Date
Sun Aug 01 2021
Journal Name
Journal Of Education And Science
Evaluation of Salivary Alpha-Amylase level in Iraqi children with positive family history of hypertension
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This study accomplished to determine levels of salivary Alpha-Amylase (sAA) in Iraqi children with positive family history of hypertension, Hypertension was believed to be a risk factor in 18% of all deaths in 2010 (9.4 million globally). This study included one hundred children from primary school aged 6 to 13 years, with a focus in child welfare and family health history, with an emphasis on close relatives' hypertension reputations, with hypertension close relatives record categories identified by 1st and 2nd relatives, after documenting the full details, the burden was assessed for the children's families. The influence of age is confirmed by a correlation study of our own numbers, which shows a positive correlation. The disparity betwe

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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Effect of annealed temperature on some structural, optical and mechanical properties of selenium thin film
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In this paper a thin films of selenium was prepare on substrates of n-Si by evaporation in a vacuum technique with thickness about 0.5μm. And then an annealing process was done on samples at two temperature (100 and 200) C ° in a vacuum furnace (10-3 torr).
Some structural, optical and mechanical properties of prepared thin films were measured. Results showed that the prepared film was the crystallization, optical transmittance and micro hardness of the prepared thin films increased significantly after annealing.

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Publication Date
Mon Aug 01 2011
Journal Name
Journal Of Engineering
EFFECT OF STEEL FIBERS ADDITION ON THE BEHAVIOR OF HIGH STRENGTH CONCRETE CIRCULAR SHORT COLUMNS
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loaded reinforced concrete circular short columns. An experimental investigation into the behavior
of 24 short reinforced concrete columns with and without steel fibers was carried out. The columns
had a circular section (200 mm diameter and 900 mm long). Test variables include concrete
strength, spacing of spiral reinforcement, and inclusion of steel fibers. The axial stress and axial
strains were obtained and used to evaluate the effects of the presence of steel fibers. It was found
that the addition of steel fibers slightly improves the load carrying capacity of the tested columns
whereas it significantly enhances the ductility of these specimens. Test results also indicated that for
the same confinement parameter

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Publication Date
Fri Jan 01 2021
Journal Name
‏ Plant Archives 21 (1), 1458-1462‏
EFFECT OF ROOTSTOCK TYPE, ORGANIC FERTILIZER AND IRRIGATION INTERVALS ON GROWTH OF" MAHALI" LEMON TRANSPLANTS‏
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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Using of Nuclear Track Detector CR-39 To Measure Depleted Uranium Concentration of Mother's Milk.
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Biological samples of mother's milk were collected from Iraqi southern provinces(Basrah,Messan,al-Muthana,Thikar)and Baghdad province to measure uranium concentration of the samples by using track technique of fission fragments as a result from uranium atom fission with thermal neutrons from neutrons source 24 I Am-Be with activity 16Ci and neutron flux of 5000 n/cm2.s on using nuclear track detector CR-39 It was found that the high percentage of depleted uranium concentration on the samples from Muthana province , which accounted as 4.183ppm therefore the samples was taken from the provinces (Thikar,Basrah,Baghdad),which was accounted the depleted uranium concentration as following (1.243,2.172,2.875) ppm respectively, with appear a small

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The Spatial Poetics and the "Murder of the Real"in Paul Auster's City of Glass*
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Paul Auster's City of Glass is here singled out as representative of the writer's The New
York Trilogy. All throughout his novelistic career, Auster has been working on a pseudothesis
that adheres to a certain aesthetic of disappearance. The study engages this Austerian
aesthetic apropos of certain theoretical stretches such as the Emersonian "Not Me", the
Thoreauvian "interval" or "nowhere", the Deleuzian "nomadic trajectory", the Derridian
"grammè" or "specter", and the Baudrillardian "disappearance". The city of the novel's titling
is here seen as the trope of all that which has already disappeared, and hence it is seen as the
space (mise en scène) where the perfect crime of the murder of the real is to be thoro

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The impact of strategic approach in the effectiveness of small and medium Enterprises in Iraq
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The purpose of this research highlight the achievement of the effectiveness of small and medium enterprises dimensions and conformable to analyze the relationship between business strategies and human resources management strategies , and launched search of a dilemma thought provoking fundamental questions revolve around the search is the lack of appropriate strategies in these enterprises to help them continuity and permanence in business and markets , as these enterprises lack the human resources management strategies appropriate , as well as business strategies that make them withstand the changes in the market environment is changing and volatile . It was to

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Publication Date
Wed Jun 30 2004
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Analysis of a Fixed Bed Absorber Used for the Removal of Pollutants from Water
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