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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
Mon Jan 01 2024
Journal Name
Open Engineering
Effect of nano-TiO<sub>2</sub> on physical and rheological properties of asphalt cement
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Abstract<p>In recent years, nano-modified asphalt has gained significant attraction from researchers in the design of asphalt pavement fields. The recently discovered Titanium dioxide nanoparticles (TiO<sub>2</sub>) are among the most exciting and promising nanomaterials. This study examines the effect of 1, 3, 5, and 7% of nano-TiO<sub>2</sub> by weight of asphalt on some of its rheological and hardened properties. The experimental study included physical and rheological properties. The asphalt penetration, softening point, ductility, and rotational viscometer tests indicate that 5% nano-TiO<sub>2</sub> is the ideal amount to be added to bitumen as a modifier. The </p> ... Show More
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Publication Date
Tue Nov 01 2022
Journal Name
Journal Of Cleaner Production
Modeling of biogas production and biodegradability of date palm fruit wastes with different moisture contents
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Publication Date
Wed Dec 01 2021
Journal Name
Computers &amp; Electrical Engineering
Utilizing different types of deep learning models for classification of series arc in photovoltaics systems
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Publication Date
Fri Oct 20 2023
Journal Name
Advances In Science And Technology Research Journal
Impact of TIG Welding Parameters on the Mechanical Properties of 6061-T6 Aluminum Alloy Joints
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Publication Date
Sun May 10 2020
Journal Name
Baghdad Science Journal
Characterization of Mannitol Fermenter and Salt Tolerant Staphylococci from Breast Tumor Biopsies of Iraqi Women
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         The emergence of staphylococci, either coagulase negative (CNS) or coagulase positive (CPS), as important human pathogens has implied that reliable methods for their identification are of large significance in understanding the diseases caused by them. The identification and characterization of staphylococci from biopsies taken from human breast tumors is reported here. Out of 32 tissue biopsies, a total of 12 suspected staphylococci grew on mannitol salt agar (MSA) medium, including 7 fermenters and 5 non-fermenter staphylococci based on traditional laboratory methods. Polymerase chain reaction (PCR) successfully identified seven isolates at the genus level as methicillin resistant St

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Publication Date
Mon Apr 03 2023
Journal Name
Communications In Mathematical Biology And Neuroscience
The role of antibiotics and probiotics supplements on the stability of gut flora bacteria interactions
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Dyspepsia is a significant public health issue that affects the entire world population. In this work, we formulate and analyze a deterministic model for the population dynamics of Gut bacteria in the presence of antibiotics and Probiotic supplements. All the possible equilibria and their local stability are obtained. The global stability around the positive equilibrium point is established. Numerical simulations back up our analytical findings and show the temporal dynamics of gut microorganisms.

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Enhance the Properties of Lignosulfonate Mud by Adding Nanoparticles of Aluminum Oxide and Iron Oxide
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Oil well drilling fluid rheology, lubricity, swelling, and fluid loss control are all critical factors to take into account before beginning the hole's construction. Drilling fluids can be made smoother, more cost-effective, and more efficient by investigating and evaluating the effects of various nanoparticles including aluminum oxide (Al2O3) and iron oxide (Fe2O3) on their performance. A drilling fluid's performance can be assessed by comparing its baseline characteristics to those of nanoparticle (NPs) enhanced fluids. It was found that the drilling mud contained NPs in concentrations of 0,0.25, 0. 5, 0.75 and 1 g. According to the results, when drilling fluid was used without NPs, the coeff

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Publication Date
Thu Sep 30 2021
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Mathematical Model, Simulation and Scale up of Batch Reactor Used in Oxidative Desulfurization of Kerosene
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   In this paper, a mathematical model for the oxidative desulfurization of kerosene had been developed. The mathematical model and simulation process is a very important process due to it provides a better understanding of a real process. The mathematical model in this study was based on experimental results which were taken from literature to calculate the optimal kinetic parameters where simulation and optimization were conducted using gPROMS software. The optimal kinetic parameters were Activation energy 18.63958 kJ/mol, Pre-exponential factor  2201.34 (wt)-0.76636. min-1  and the reaction order 1.76636. These optimal kinetic parameters were used to find the optimal reaction conditions which

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Publication Date
Wed Jun 11 2025
Journal Name
Discover Oncology
The role of non-coding RNAs in the regulation of cell death pathways in melanoma
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Publication Date
Tue Jul 11 2017
Journal Name
The 39th Annual International Conference Of The Ieee Engineering In Medicine And Biology Society (embc'17)
Higuchi fractal dimension of the electroencephalogram as a biomarker for early detection of Alzheimer's disease
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It is widely accepted that early diagnosis of Alzheimer's disease (AD) makes it possible for patients to gain access to appropriate health care services and would facilitate the development of new therapies. AD starts many years before its clinical manifestations and a biomarker that provides a measure of changes in the brain in this period would be useful for early diagnosis of AD. Given the rapid increase in the number of older people suffering from AD, there is a need for an accurate, low-cost and easy to use biomarkers that could be used to detect AD in its early stages. Potentially, the electroencephalogram (EEG) can play a vital role in this but at present, no reliable EEG biomarker exists for early diagnosis of AD. The gradual s

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