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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 Sep 15 2010
Journal Name
Journal Of Baghdad College Of Dentistry
Computerized measurement of bite forces for edentulous subjects with denture bases of different impression techniques
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Background: Complete denture wearers show lower levels of bite force than dentate subjects. This has a significant influence on their chewing efficiency. In this study an attempt was made to investigate the effect of the impression technique on the maximum bite force in complete denture wearers. Materials and methods: The patients selected for this research were 12 edentulous patients. Three different techniques for registering the final impression were made; the mucostatic, mucofunctional, and the selective pressure impression technique. Two sets of upper and lower denture bases and one set of upper and lower dentures were constructed for each subject. Intraoral and extraoral instruments and devices, as well as a computer program were used

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Publication Date
Fri May 01 2020
Journal Name
Journal Of Engineering
Influence of fly ash on the volumetric and physical properties of Stone Matrix Asphalt Concrete
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Stone Matrix Asphalt (SMA) is a gap-graded asphalt concrete hot blend combining high-quality coarse aggregate with a rich asphalt cement content. This blend generates a stable paving combination with a powerful stone-on-stone skeleton that offers excellent durability and routing strength. The objectives of this work are: Studying the durability performance of stone matrix asphalt (SMA) mixture in terms of moisture damage and temperature susceptibility and Discovering the effect of stabilized additive (Fly Ash ) on the performance of stone matrix asphalt (SMA) mixture. In this investigation, the durability of stone matrix asphalt concrete was assessed in terms of temperature susceptibility, resistance to moisture damage, and sensitivity t

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Publication Date
Sun Dec 19 2021
Journal Name
International Journal Of Drug Delivery Technology
Synthesis and Characterization of New Compounds Derived from Amoxicillin and Evaluation of its Biological Activity
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Amoxicillin 1 was treated with thiosemicarbazide and Phosphoryl chloride to obtain a new derivatives that contains 1,3,4-thiadiazole moiety 2. Schiff bases compounds were synthesized by the reaction of compound 2 with different aldehydes such as benzaldehyde and some substituted Benzaldehyde; p-hydroy, p-Chloro, p-Nitro, p-Dimethylamino, p-Methyl, p-Methoxy, p-Ethoxy to give compounds 3a-h. The obtained compounds have tested towards gram -ve and gram +ve bacteria. The compound shows good to moderate result towards the bacteria.

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Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Measurement of background radiation, cosmic ray flux and their hazard parameter of Baghdad city districts
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The aim of this work was directed to measure the cosmic ray (CR)
flux and the background (BG) absorbed dose rate for districts of
Baghdad city. The maximum values of CR flux was 2.01
(particle/cm2.s) registered for several Baghdad districts and the
minimum was 0.403 (particle/cm2.s) belonging to Al-kadhimiya
district, whereas the overall average value was 1.24 (particle/cm2.s).
The BG measurements showed that the maximum absorbed dose was
25 nSv/h belonging to Noab AL-Dhbat district and the minimum
absorbed was 19.01 nSv/h observed in Al-Ghadeer district, while
the overall average was 22.56 nSv/h, and this value is small than the
Iraqi permissible limit, which is restricted by Iraqi Center of
Radiation Pr

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Publication Date
Tue Jun 24 2025
Journal Name
Medicina Moderna - Modern Medicine
Prevalence of Prematurity Outcomes of Overweight Adolescent Pregnancy in One Thousand Premature Neonates in Baghdad
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Background: With the increasing trends of global culinary boom and food revolution, and since adolescents are one of the most important age groups that intereact actively with new emerging waves, the health impacts of overweight adolescent pregnancy could be an evolving issue. Additionally, prematurity has different risks of disease and fatality in different areas and nations. Objectives: We aimed to measure the prevalence of complications of prematurity in 1000 neonates in Baghdad city born to overweight adolescent mothers and general maternal characteristics. Methods: Data of 1000 premature (case) and full-term (control) neonates were collected from hospital records in Baghdad over 12 years. The mothers of our samples were overwei

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
CFD Simulation of Methanol Dehydration Step through an Adiabatic Fixed-bed Reactor of DME Synthesis
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   Today, dimethyl ether (DME) is changing to ordinarily worn as a superb aerosol propellant and refrigerant for its eco-friendly characteristics. Lately, with the development of novel chemical energy in the coal industries, it has become a fascinating field of research as an alternative green fuel for diesel machines due to the high cetane number. The DME synthesis processes include catalytic dehydrating methanol in an adiabatic fixed-bed reactor. In this study, to investigate the chemical conditions of the methanol dehydration reaction, CFD simulations of the adiabatic reactor have been assessed. The advantage of the work is a sensitivity analysis was run to find the effect of pressure, kinetics, and velocity on the reactor performan

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Publication Date
Thu Feb 15 2024
Journal Name
Bionatura Journal
Effect of Solanum aculeastrum on hematological parameters of Al-bino mice infected with Aspergillus fumigatus
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The goal of the current study was to research the changes in hematological parameters: WBC count, RBCs count, Hb, PCV, neutrophil, lymphocyte, and monocyte in albino mice infected with Aspergillus fumigatus by intraperitoneal injection after induced immunosuppression by intraperitoneal injection of cortisone. The current research also examined an attempt to reduce the infection load by treating Solanum aculeastrum. The result shows higher decreased significance (P≤0. 05) in RBCs, Hb, and PCV after being infected with A. fumigatus 7. 1 ± 0. 8, 11. 3 ± 0. 5 and 41. 5 ± 2. 4, respectively, while the total WBC count, neutrophil, lymphocyte, and monocytes were increased significantly (P≤0. 05) after treatment with S. aculeastrum i

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Publication Date
Thu Feb 01 2018
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Effects of Properties and Simulations for Dry Granular Soils on Buckling Loads of Portal Frames
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Publication Date
Sun Sep 04 2011
Journal Name
Baghdad Science Journal
The effect of Sodium deoxycholate on the production of Newcastle virus inoculated in chorioallantoic membrane
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Newcastle Disease is one of the most important disease world wide distributions which invade the flock in different age resulting in large economic losses. This study aimed to evaluate the effect of treatment with 4 different concentrations (0.25, 0.5, 1.0 and 2.0 %) of Sodium deoxycholate (SDC) on the vaccinal virus (La Sota) using inoculation in the fragments of Chorioallantoic membrane. The treatment with each of the above 4 concentrations of SDC resulted in an increase in the Hemagglutination titer (HA) of the virus (28, 29.6, 211.6, 214.6) respectively as compared to the HA titer value for the untreated virus (26.6). No significant differences were noticed among all concentrations with regard to their effect on the HA titer, except

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Clinical Evaluation of Melatonin Alone and in Combination with Pizotifen in the Prophylaxis of Migraine
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The treatment of migraine headache targets the neurovascular mechanism and involves the use of serotonin receptor antagonists. Some of these drugs are used for the treatment of acute attacks; while others are effective as prophylactic measures to decrease the duration and frequency of attacks. Pizotifen, a 5-HTA antagonist, is one of the prophylactic drugs for which the clinical use resulted in low outcomes in reducing migraine symptoms. Melatonin, a serotonin derived neurohormone, was reported to exert many functions like sleep induction, anti-inflammatory, neurovascular regulation, cytoprotection and modulation of neurotransmitter release.  In the view of the involvement of serotonin in the pathophysiology of migraine a

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