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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
Sat Jun 15 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Some Factors Affecting The Stability Of Rutin In Buffered Aqueous Extract Of The Plant Alhagi Graecorum
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The flavonoid rutin is the main content of the a queous extract of
the Iraqi plant Alhagi graecorum (family Leguminosae) which was
given to patients with different dental diseases and gave successful
results In this investigation , the amount of rutin is determined and was
found to be 4mg/100gm of the dried plant and it is equivalent to
4mg/500ml (0.8mg/100ml) of the mouthwash formula which was
prepared in this study This study reported for the first time the expiration date of rutin
in the prepared formula and was found to be 2.1 years. It also reported
for the first time that the ionic strength, buffer type and buffer concentration had no effect on the hydrolysis of rutin. Photochemical decomposition of

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Publication Date
Sun Feb 10 2019
Journal Name
Iraqi Journal Of Physics
Estimating excess of lung risk factor of radon gas for some houses in Al-Fallujah city
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Instruments for the measurements of radon, thoron and its decay
products in air are based mostly on the detection of alpha particles.
The health hazards of radon on general public are well known. In
order to understand the level and distribution of 222Rn concentrations
indoor in Al-Fallujah City; new technique was used, this technique
was three radon–thoron mixed field dosimeters is made up of a twin
chamber cylindrical system and three LR-115 type II detectors were
employed. The aim of this work was to measurement radon gas using
SSNTD technique door in in Al-Fallujah City, and estimation of
excess in cancer due to increment in radon gas. Results for samples
which are collected from January to

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Publication Date
Thu Oct 01 2009
Journal Name
Iraqi Journal Of Physics
Crystal Growth of Semiconductor CuAl0.4Ti0.6Se2 and studding the Structural Properties of its Alloy and Thin Film
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Tetragonal compound CuAl0.4Ti0.6Se2 semiconductor has been prepared by
melting the elementary elements of high purity in evacuated quartz tube under low
pressure 10-2 mbar and temperature 1100 oC about 24 hr. Single crystal has been
growth from this compound using slowly cooled average between (1-2) C/hr , also
thin films have been prepared using thermal evaporation technique and vacuum 10-6
mbar at room temperature .The structural properties have been studied for the powder
of compound of CuAl0.4Ti0.6Se2u using X-ray diffraction (XRD) . The structure of the
compound showed chalcopyrite structure with unite cell of right tetragonal and
dimensions of a=11.1776 Ao ,c=5.5888 Ao .The structure of thin films showed

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Publication Date
Wed Oct 18 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
The Effect of a Training Program on the Diabetic Patients Utilizing Skills of Insulin Injection Technique
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Objectives: The study aims to evaluate patients’ performance toward insulin injection after training program to
identify the variation in skill of patients in insulin injection technique with regard to some variable (i.e.
educational level and duration of insulin injection.
Methodology: A quasi experimental study has been conducted on diabetic patients.
An observational checklist had been prepared which consisted of 4 main areas with 37 sub-items, which are
syringe preparation for injection, insulin drawing; skin preparation for injection and insulin injection. Each of the
sub-items has 2 options yes or no. One score for positive answer and zero for no.
The sample of the study consisted of (n =30) males and females

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Publication Date
Mon Nov 05 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Addition Retention Bead and Repair Material on Transverse Strength of Repaired Acrylic Denture Resin
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Objective: One of the most important practical deficiencies of present denture base materials is fracture, therefore many
attempts have been made to reinforce of the repaired denture base resin. A desirable objective for this service is to obtain
optimum strength for repairs, which can be achieved by making available a good bond between original and repaired
materials.
Methodology: The present study was carried out to evaluate and compare the transverse strength of acrylic specimens
repaired by two different materials (hot-cure and cold-cure acrylic resin). A total of 50 specimens were prepared by hot
(40) repair: (10) by hot with retention bead, (10) by cold with retention bead and (10) repair by hot only, (10) repair

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Newly Developed System For The Analysis Of Micro Quantites Of Molybdenum (VI) Using Flow Injection Analysis
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New microphotometer was constructed in our Laboratory Which deals with the determination of Molybdenum (VI) through its Catalysis effect on Hydrogen peroxide and potasum iodide Reaction in acid medium H2SO4 0.01 mM. Linearity of 97.3% for the range 5- 100 ppm. The repeatability of result was better than 0.8 % 0.5 ppm was obtanined as L.U. (The method applied for the determination of Molybdenum (VI) in medicinal Sample (centrum). The determination was compared well with the developed method the conventional method.

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Publication Date
Tue May 05 2015
Journal Name
International Journal Of Advanced Scientific And Technical Research
Fuzzy Stochastic Probability of The Solution of Single Stationary Non- Homogeneous Linear Fuzzy Random Differential Equations
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Publication Date
Sat Jan 12 2019
Journal Name
Journal Of The College Of Education For Women
Preparation of A Measurement to the Affirmative Behavior for the Students at the University of Baghdad
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Self-Assertion is the individual ability to express any emotion well, except the anxiety. The decrease of the individuals asserting behavior makes them face many difficulties that prevent their social adjustment. Moreover it reflexes many negative behavioral and physical cases. The individual, who fails to express his or her negative feelings in required situations, feels with dissatisfaction, loneliness, depression, anxiety, social anxiety, conflict, and psychological disorder.
Accordingly, the importance of this study is represented in studying the self-assertion and studying the university students who reflect the strength of society.
The following are the two aims of the study:
1. Construct an asserting behavior scale.
2.

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Valuation the Impact of Risks on the Goals and the Safety of Construction Projects in Iraq
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Construction projects have a special nature and affect them many factors making them exposed to multiple risks as a result of the length of the implementation period and the multiplicity of stages, starting from the decision stage through implementation until the final delivery, which leads to increased uncertainty and the likelihood of risk.
The process of analysis and risk management is one of the effective and productive methods that are used in managing the construction projects for the purpose of increasing the chances of ending the project successfully in terms of cost, time and quality and at the lowest possible problems.

The research aims first to the effective planning for analysis and risk managemen

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The economic importance of diversifying income sources in Iraq, experiences of selected countries (Norway and Chile).
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The research dealt with a study of economic diversification indicators in Iraq and an indication of the extent to which economic diversification events are desirable in its sectors because desirable diversification events are truly the best means of targeting a fair distribution of income. The research included studying the experiences of selected countries for Norway and Chile, and studying economic indicators and policies for each of them in order to benefit From these two experiences, the research has concluded that the Iraqi economy suffers from a large concentration of the oil sector, which made the Iraqi economy unilateral in which oil represents 90% according to the Herfindel-Hirschman Index, either for Norway and Chile, i

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