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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 Mar 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Electrical Insulation Breakdown Strength and Thermal Conductivity of Different Blended Nanocomposites of New Epoxy Resins
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This research studies the development and synthesis of blended nanocomposites filled with Titanium dioxide (TiO2). Blended nanocomposites based on unsaturated polyester resin (UPR) and epoxy resins were synthesized by reactive blending. The optimum quantity from nano partical of titanium dioxide was selected and different weight proportions 1%, 3%, 5%, and 7% ratios of new epoxy are blended with UPR resin. The dielectric breakdown strength and thermal conductivity properties of the blended nanocomposites were compared with those of the basis material (UPR and 3% TiO2).The results show good compatibility epoxy resins with the UPR resin on blending, dielectric breakdown strength values  are higher while thermal conductivity values of

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Publication Date
Mon Oct 01 2012
Journal Name
The Iraqi Journal Of Agricultural Science
EVALUATION AND PERFORMANCE COMPARISON OF MOLD BOARD AND DISC PLOW IN SOILS OF CENTRAL IRAQ
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The experiment was conducted to evaluate and performance comparison for moldboard and disk plows in central of Iraq in 2011. Three factor were used in this study included Two types of plows included moldboard and disk plows which represented main plot , three forward speeds of the tillage was second factor included 1.85, 3.75 and 5.62 km / h which represented sup plot , and three levels of soil moisture was third factor included 21 , 18 and 14 % to determined data actual plow depth , Practical productivity, Volume of disturbed soil, Field efficiency , Slippage percentage in silt clay loam soil with depth 22 cm were studied in the experiment Split – split plot design under randomized complete block design with three replications using

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Publication Date
Tue Dec 13 2022
Journal Name
Journal Of The College Of Languages (jcl)
Modal Component in Meaningful Structure of the Utterance with the Semantics of “Disappearance” in Russian
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Abstract

The article is devoted to the study of modal framework of the utterance with the semantics of “disappearance” in modern Russian language. The empirical basis of the study was the works of Russian writers, such as M.A. Bulgakov, F.M. Dostoevsky, A.I. Kuprin., L.M. Leonov, B.L. Pasternak, K.G. Paustovsky, L.N. Tolstoy, I.S. Turgenev and others. The author focuses special attention on the role of the modal component in the formation of the sentences and its modal semantics. A lot attention is paid to the analysis of the reasons of productivity / low productivity in the functioning of the temporal forms of the verbs that form these utterances. The nature of the material of study determined the choice of

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Publication Date
Tue Dec 13 2005
Journal Name
Iraqi Journal Of Laser
Clinical Observation and Performance of High Power Diode Laser in the Treatment of Oral Lesions
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In this work, oral lesions belong to 17 patients, 7 males and 10 females. Their ages range between 15 and 45 years. Follow up was conducted after one day, 7 days, 14 days, one month, and finally 3 months postoperatively. The study lasted for 1.5 year. Surgical diode laser with wavelength of 810 ± 20 nm, with two power levels of 10 and 15 W were used in contact and in non-contact mode via optical fiber. The postoperative outcome revealed; greater haemostatic capability, dry, sealed wound and noticeable lack in pain sensation

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Publication Date
Sun Aug 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Diurnal Variation of Phytoplankton and Related Ecological Parameters of One Location in Habbaniya Lake, Iraq
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   The presnty study included physical , chemical  and phycological study of choosen one station in  Habbaniya lake to investigat the diurnal variation at each hour along the 24 hours . Water temperature showed clear variations and coincided with the air temperature of study , Habbaniya Water was alkaline with pH more than 7 without clear diurnal variations . Conductivity , Total hardness , Calcium and Magnesium values showed no clear varitions . Chloride and Salinity values appeared relatively stable . The data showed a relative increasing in Dissolve oxygen values during the night hours.On the other hand the alkalinity and acidity values were unstable during the 24 hours of the study. According to the quantitative s

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Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Measurement and analysis of the production function of the transport sector in the Iraqi economy
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Transportation Sector classified as one of the services sectors which is without the production activities cannot be complete its rule. Is act asmoving actions which operate at production and non production goals for the organization and individuals insides the country and with others, that is why this sector act as one of the main which is occupied an important status on the way the economic activities and on the level of the economic institutions the transportation work on transforming all the commodities and products from productions locations to consumption location then its effect the productivity process and create the location utility and on the level of economic it considered as one of the economic supportive structure an

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
Social Studies Teachers' Perceptions of the Importance of Employing Twenty-First Century Skills in Teaching
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The study aimed to identify the perceptions of social studies teachers in the Governorate of Muscat about the importance of employing the skills of the twenty-first century in teaching. The study employed a qualitative approach. The two researchers used an analytical approach based on the Grounded Theory, the data was gathered through semi-structured interviews with (15) male and female teachers. The results indicated that social studies teachers relate the twenty-first-century skills more to improving students’ achievement level in the subject, while they see that these skills have less influence in developing students’ communication skills and cooperation with their peers. In light of the results of the study, the two researchers r

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Publication Date
Tue Jun 22 2021
Journal Name
Turkish Journal Of Computer And Mathematics Education
Analysis of the content of the applied fifth grade chemistry book according to life skills
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The current research aims to analyze the chemistry books for the preparatory stage according to life skills for the academic year (2019-2020) and to know the life skills contained in the chemistry books for the preparatory stage through the following two questions:1-What life skills should be available in the content of chemistry books prescribed for middle school students approved by the Ministry of Education, General Directorate of Curricula in the academic year(2019-2020). 2-What is the percentage of life skills included in the content of chemistry textbooks prescribed for middle school students approved by the Ministry of Education, General Directorate of Curricula in the academic year (2019-2020). To achieve the objectives of the resea

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Publication Date
Tue Jan 01 2019
Journal Name
Transylvanian Review
The role of the ABC system in determining the costs of services in Iraqi banks
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The role of the ABC system in determining the costs of services in Iraqi banks

Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
Employment of Folk Games and Tales in Developing the Skills of Spontaneous Acting in Kindergartens
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Some may think that the games, especially the folk games, are just a means of entertainment and fun and children may resort to them to alleviate the tension they are experiencing at home or school, but the truth is that they carry values and meanings that can be invested in education because they contribute to the development of the personality of the child and enhance self- confidence. The objective of the research is to learn how to use folk games to develop children's acting and   performance skills in the   kindergartens.

The research included a theoretical introduction of three sections: the first section: education through play. The second section: the folk tale and the development of imagination and the

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