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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
Sun Sep 15 2019
Journal Name
Al-academy
The Pleasure of Fear and the Temptation of the Thriller in Horror Cinema: كــاظــم مــؤنـــس عزيز
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In the theory of cinema genre, horror films are at the forefront of the list. It is one of the oldest genres that saw the light with the early emergence of cinema, taking advantage of literary works, especially Gothic literature and it continues to this day, but the third millennium has seen a marked increase in the number of films and recipients alike. There were many types within the same genre and there are many authors and varied topics, all seeking to spread terror and panic and fear in the hearts of viewers who are passionate about the type of horror. Although the fear and horror have been, throughout the ages, a challenge to the psychological balance and stability, as well as being a rejection and an opposition to the aesthetic ta

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Publication Date
Tue Feb 01 2022
Journal Name
Journal Of Engineering
Numerical analysis of a concrete foundation under a combination of a dynamic and a seismic load
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Improving in assembling technology has provided machines of higher evaluation with better resistances and managed behavior. This machinery led to remarkably higher dynamic forces and therefore higher stresses. In this paper, a dynamic investigation of rectangular machine diesel and gas engines foundation at the top surface of one-layer dry sand with various states (i.e., loose, medium and dense) was carried out. The dynamic investigation is performed numerically by utilizing limited component programming, PLAXIS 3D. The soil is accepted as flexible totally plastic material submits to Mohr-Coulomb yield basis. A harmonic load is applied at the foundation with amplitude of 10 kPa at a frequency of (10, 15 and 20) HZ and se

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Publication Date
Wed Dec 01 2021
Journal Name
Iraqi Journal Of Physics
Impact of Aluminum Oxide Content on the Structural and Optical Properties of ZnO: AlO Thin Films
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AlO-doped ZnO nanocrystalline thin films from with nano crystallite size in the range (19-15 nm) were fabricated by pulsed laser deposition technique. The reduction of crystallite size by increasing of doping ratio shift the bandgap to IR region the optical band gap decreases in a consistent manner, from 3.21to 2.1 eV by increasing AlO doping ratio from 0 to 7wt% but then returns to grow up to 3.21 eV by a further increase the doping ratio. The bandgap increment obtained for 9% AlO dopant concentration can be clarified in terms of the Burstein–Moss effect whereas the aluminum donor atom increased the carrier's concentration which in turn shifts the Fermi level and widened the bandgap (blue-shift). The engineering of the bandgap by low

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Publication Date
Tue May 15 2018
Journal Name
Route Educational And Social Science Journal
Graphing skills of chemistry students at Ibn- Al- Haytham education college of pur sciences in Baghdad
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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
Relation Ship and Effect Of Jet Stream in Anti-Ciyclone in Influencing The Climate Of Iraq
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This study aimed to statement jet stream and its impact in the anti-cyclone affecting the climate of Iraq. Through the use of simple correlation coefficient ( Pearson ) that there is a very strong relationship between high- Siberian and both of the jet stream especially during the winter or over the stations of North . Therefore we, observe the relationship be significant in most of the winter months , spring and autumn . Statistically significant , but are different between station and another station , while the study come to another Anti-ciyclon have a real ,significant and statistically relationship corrclation . But this relationship is less than which found in are much less it with the Siberian high , it depends on the type of stat

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Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
Designs of Children's Bedroom Furniture and the Percentage of Its Use in Developing their Aesthetic Sense
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The research aims to identify the bedroom furniture designs for children who are in ages range between (4-6) years and the rate of employing them in developing their aesthetic sense. To achieve this objective, the researchers developed the two research tools represented by a analysis-description form of bedroom furniture designs included a number of domains that were represented in the shapes, colors, and sizes of the furniture, as well as the availability of the safety factor, ease of use, cleaning and movement. As for the aesthetic sense scale included (30) paragraphs and alternatives (always, sometimes, never), they were distributed among a representative sample of (170) mothers of children were chosen randomly from (17) kindergartens

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
The effect of phenolic compound from Albizzia Seed on Biology of lesser grainborrer RhiZopertha dominica (coleoptera:Bostrichidae)
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The lesser grain boner Rhizopertha dominica is an important insect on grain in Iraq . in this study phenol and coumarin were isolated from Albizzia lebbek . the addition of there compounds to artificial diet at concentration of 3.4,5% couse high effects on the development of the studed insect larva.the larva were unable to complete its development to adult stage. More over, using 5% coumarin larva were died.Seed germination was not affected when seed were sprayed with concentration of 3,4,5% of coumarin and phenol.

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Publication Date
Wed Jan 01 2020
Journal Name
Journal Of Mechanical Engineering Research And Developments
Effect of the shot peening surface treatment on the corrosion behavior of 2024-T3 aluminum alloy
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Publication Date
Sun Jun 13 2021
Journal Name
Molecular Crystals And Liquid Crystals
Liquid crystal behavior of Ag(I) complexes based on a series of mesogenic 1,3,4-thiadiazole ligands
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Publication Date
Wed Jan 25 2023
Journal Name
Journal Of Umm Al-qura University For Applied Sciences
Investigating CO2 storage properties of Pd(II) and Co(II) chelates of a Schiff's base ligand
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Abstract<p>A new metal complexes are made from the ligands derived from amoxicillin based Schiff's base coordinated with Pd(II) and Co(II) have been synthesized and characterized via different spectroscopic methods. FT-IR spectroscopy have shown a formation of tetrahedral and square planar geometry for Co(II) and Pd(II) complexes, respectively. Surface morphology was inspected via field emission scanning electron microscopy (FESEM) and atomic force microscopy (AFM). The Brunauer–Emmett–Teller surface area of the metal complexes samples is about 6.63 to 8.71 m<sup>2</sup>/g, with pore diameters and volume of 0.030–0.0501 cm<sup>3</sup>/g and 18.39–22.98 nm, respectively. The quadrupo</p> ... Show More
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