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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 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
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
Sun Dec 08 2019
Journal Name
Journal Of Global Pharma Technology
Effect of Functionalized Graphene Oxide (FGO) on the Electrical and Dielectrical Properties of PVA Films
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In the present work, nanocomposite of poly (vinyl alcohol) (PVA) incorporated with functionalized graphene oxide (FGO) were fabricated using casting method. PVA was dispersed by varying content of FGO (0.3, 0.5, 0.8, 1 wt %). The PVA- FGO nanocomposite was characterized by FT‐IR, FE-SEM and XRD. Frequency dependence of real permittivity (ε’), imaginary (ε’’) and a.c conductivity of PVA/FGO and PVA/GO nanocomposite were studied in the frequency range 100 Hz- 1 MHz. The experimental results showed that the values of real (ε’) and imaginary permittivity (ε’’) increased dramatically by increasing the FGO content in PVA matrix. PVA/ FGO (1 wt %) nanocomposite revealed higher electrical conductivity of 6.4×10-4 Sm-1 compared to

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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
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Prediction of Compressive Strength of Reinforced Concrete Structural Elements by Using Combined Non-Destructive Tests
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This research is devoted to investigate relationship between both Ultrasonic Pulse Velocity and Rebound Number (Hammer Test) with cube compressive strength and also to study the effect of steel reinforcement on these relationships.
A study was carried out on 32 scale model reinforced concrete elements. Non destructive testing campaign (mainly ultrasonic and rebound hammer tests) made on the same elements. About 72 concrete cubes (15 X 15 X15) were taken from the concrete mixes to check the compressive strength.. Data analyzed.Include the possible correlations between non destructive testing (NDT) and compressive strength (DT) Statistical approach is used for this purpose. A new relationships obtained from correlations results is give

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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
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
Tue May 31 2022
Journal Name
Iraqi Geological Journal
The Impact of Matrix Acidizing on the Petrophysical Properties of the Mishrif Formation: Experimental Investigation
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Matrix acidizing is a good stimulation process in which acid is introduced into the reservoir near the wellbore area via the wellbore or coil tubing. In the oil industry, formation damage is a prevalent problem. Bypassing wellbore damage by producing wormholes in carbonate reservoirs is the main purpose of acidizing the matrix of the formation. When doing lab tests, scientists are looking for a wormhole-inducing injection rate that can be used in the field. Meantime the ongoing works on the Ahdeb oil field's Mishrif reservoir, several reports have documented the difficulties encountered during stimulation operations, including high injection pressures that make it difficult to inject acid into the reservoir formation; and only a few

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Quality of Life of Patients with Type II Diabetes Mellitus in Al- Hilla City-Iraq
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Diabetes mellitus is a global problem nowadays due to increase the disease cases all over the world, in both the developed and developing countries which may affect the quality of life (QOL ) of diabetic patients. This study was conducted to assess the quality of life of patients with type 2 diabetes mellitus (DM) and to determine some selected clinical and sociodemographic factors that affect the quality of life of these patients in Al Hila city-Iraq. This was a cross sectional study in which 100 patients with type 2 diabetes mellitus attending diabetic outpatient clinics of Merjan Teaching Hospital-Al Hila. To assess the quality of life of those diabetic patients, the World Health Organizations Quality of Life Assessment (WHOQOL) was a

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