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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 Feb 20 2019
Journal Name
Political Sciences Journal
The status of the state and its relationship to the concept of force in international relations
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The concept of power despite its implications unclear and unknown was one of the most standards in international relations ambiguity and lack of clarity, however was more standards important and influential in the conduct of international relations, and since that time until today since that ambiguity in the meaning of power and use it as a factor of international relations factors and drive the engines were very different and irony from case to case and from researcher to another, but it may be classified force as the international status enjoyed by the state in the international ocean and here is a structure formed of forces posed by the state, such as economic and political nature of the political system and military power and concept

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Publication Date
Sun Dec 04 2011
Journal Name
Baghdad Science Journal
Effect of Gamma Irradiation on Vegetative Growth of three Sugarcane Genotypes (Saccharum officinarum L.) in field
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I n vitro rooting plantlets of three sugarcane genotypes(Co.j.64, Co.j.86 and Missan) were cultured in the field after exposed at different doses of gamma rays (1,2,3,4,) kr. Data of reduction percentage on vegetative growth, roots number, length per plant and their diameter were investigated. Results showed gradual reductions in number of shoots, length and diameter as according to increasing of gamma doses. The reduction percentage in shoot number, length were reached 57.86,70.36 % at 4 kr respectively which have mean number and length per plant reached (9.27 and 55.33 cm) as compared with the control treatment ,While 1 kr caused higher percent in diameter reached 9.69 % with mean of diameter per plant reached 2.57 cm. Mean time , Ge

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Publication Date
Tue Dec 26 2017
Journal Name
International Journal Of Science And Research (ijsr)
Investigating the Effect of Using Waste Glass on the Properties of Asphalt Concrete Wearing Course Mixture
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The reuse or recycling of waste materials in different aspects of life is served the objective of sustainability and be beneficial to society. In recent years, a wide variety of waste materials were used in pavement construction. One of these materials is glass that generally produces in large quantities and crushed glass can be considered feasible alternative source of aggregate for asphalt mixture production. This study focused on examining the asphalt mixture properties of wearing course using crushed glass as fine aggregates. Fine crushed glass with various percentages by total weight retained on sieve 2.36 mm, 0.3 mm and 0.075 mm was used in the study. The results indicate that mixes containing crushed glass had lower Marshall stabilit

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Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of Mouth Rinses on Surface Roughness of Two Methacrylate-Based and Siloraine-Based Composite Resins
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Background: Various fluids in the oral environment can affect the surface roughness of resin composites. This in vitro study was conducted to determine the influence of the mouth rinses on surface roughness of two methacrylate-based resin (nanofilled and packable composite) and siloraine-based resin composites.

Materials and methods: Disc-shaped specimens (12 mm in diameter and 2mm in height) were prepared from three types of composi

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Engineering Science And Technology (jestec)
Analysis Of Sedimentation In Trunk Sewer With Laboratory Investigation Of Sewage Sediment Characteristics In Baghdad City
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Sediment accumulated in sewers is a major concern source as it induces numerous operational and environmental problems. For instance, during wet weather flow, the re-suspension of this sediment accompanied by the combined sewer overflow may cause huge pollutant load to the receiving water body. The characteristics of the sewer sediment are important as it shapes its behaviour and determines the extent of the pollution load. In this paper, an investigation of sewer sediment and its characterization is done for a case study in Baghdad city. Sediment depth covers more than 50% of the sewer cross-sectional area; several operational causes are comprised to cause this huge depths of sediment depositions. The testing and analysis of the s

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Functional Satisfaction for Faculty Members To Girls College of Education at The University of Baghdad
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The aim of this research is to find out the satisfaction functional for faculty members
To Girls College of education at the University of Baghdad, and to find out the differences in this variable according to gender and qualification of education.
The sample was chosen from 60 teachers (males – females), they applied a questionnaire consisting of (30) paragraphs after the verifying of sincerity and persistence for paragraphs.
The main findings of the studies,
The results are indicated that the samples (faculty members) have a good level of satisfaction functional. In addition, results are shown; there are no significant differences of statistically between males and females for the faculty members. However, results are sho

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Publication Date
Thu Mar 10 2022
Journal Name
American Journal Of Economics And Business Management
Analysis and measurement of the financial sustainability of the Iraqi economy for the period 1990-2018
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The research aims to measure the sustainability of the Iraqi economy for the period 1990-2018 as well as to show the impact of fluctuations in the level of GDP on financial sustainability, where financial sustainability is the necessary and sufficient condition for achieving economic and financial balance in the country, as financial sustainability reflects the movement of the state budget and its relationship to GDP through the indicators of deficit, fiscal surplus and public debt internal and external, as well as reflecting the art of managing public debt, and the more managed public debt is achieved, the more the management of public debt is achieved financial sustainability. for the state in the sense that there is a reciprocal

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Publication Date
Sun Mar 30 2025
Journal Name
Boletin Latinoamericano Y Del Caribe De Plantas Medicinales Y Aromaticas
Antileishmanial, insecticidal, anti-leukemic, phytotoxicity and anti-pancreatic lipase effects of ethanolic extracts of Moringa peregrinaSeed
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In this study, the ethanolic extracts of Moringa peregrinaseeds (MPSE) were evaluated for their antiparasitic, insecticidal, herbicidal, anti-leukemic, and anti-pancreatic lipase activities. The MPSE showed moderate antileishmanial activity against Leishmania major with an IC50 of 71.7±0.46 μg/mL, compared to 10±0.05 μg/mL and 4±0.05 μg/mL for pentamidine and amphotericin B, respectively. The extract demonstrated moderate insecticidal activity with 41% mortality in Rhyzopertha dominicaand 15.7% in Tribolium castaneum. MPSE exhibitedpotent herbicidal activity against Lemna minorat 1000 μg/mL. Additionally, MPSE inhibited the proliferation of leukemia K562 cells with an IC50 of 25 μg/mL and porcine pancrea

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Publication Date
Sun Jun 04 2017
Journal Name
Baghdad Science Journal
Effect of Ferocene Concentration on the Percent Conversion and Molecular Weight of Poly(Methyl Methacrylate) Homopolymers
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This research is addressing the effect of different ferrocene concentration (0.00, 2.15x10-3, 4.30x10-3, 8.60x10-3, and 12.9x10-3) on the bulk free radical polymerization of methyl methacrylate monomer in benzene using benzoyl peroxide as initiator. The polymerization was conducted at 60º C under free oxygen atmosphere. The resulting polymers were characterized by FTIR. The results were compared with the presence and absence of ferrocene at 10% conversion. The %conversion was 3.04% with no ferrocene present in the polymerization medium and its increase to 9.06 with a first lowest ferrocene concentration added, i.e. 2.15 x10-3mol/l. This was positively reflected on the poly(methyl methacrylate) molecular weight measured by viscosity techniq

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Publication Date
Fri Mar 03 2023
Journal Name
Iraqi Journal Of Science
The effect of background argon gas pressure on parameters of plasma produced by Dc- glow discharge
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Non-thermal plasmas have become popular as plasma technology has advanced in various fields, including waste management, aerospace technology, and medicinal applications. They can be used to replace combustion fuels in stationary hall motors and need little effort to keep running for longer periods of time. To improve overall system performance, non-reactive gases such as )Xe, Ar, and Kr) are utilized in pure or mixed form to generate plasma. Since DC glow discharge is a fundamental topic of importance, these gases have been researched. The paper concentrates on 2-D modeling and simulation. DC glow-discharge tubes are utilized with argon gas to create plasma and learn about its properties. The magnitude of the electron density, increases wi

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