Solar cells thin films were prepared using polyvinyl alcohol (PVA) as a thin film, with extract of natural pigment from local flower. A concentration of 0.1g/ml of polyvinyl alcohol solution in water was prepared for four samples, with various concentrations of plant pigment (0, 15, 25 and 50) % added to each of the four solutions separately for preparing (PVA with low concentrated dye , PVA with medium concentrated dye and PVA with high concentrated dye ) thin films respectively . Ultraviolet absorption regions were obtained by computerized UV-Visible (CECIL 2700). Optical properties including (absorbance, reflectance, absorption coefficient, energy gap and dielectric constant) via UV- Vis were tested, too.  Fourier transform infra

Abstract

      This research aims to identify the role of Psychological Capital (PsyCap) in the Spirituality at the Workplace (SAW) for a sample of the teaching staff of the four Colleges of the University of Kufa reached (200) out of (470) teaching, and to achieve the objective of this research and through access to research and studies of foreign adopted researchers standards scales of research variables, since it relied on the model (Luthans, Youssef, et al., 2007) to represent the components of Psychological Capital (self-efficacy, and hope, and optimism, and resilience), and given the attention organizations in the human element because of it

The research aims to know the extent of the impact of the risks of foreign exchange centers represented in commitment risks, liquidity risks, and exchange rate risks on the continuity of the economic unit. The research in the light of its presentation of the intellectual, cognitive and applied contributions about the risks of foreign currency centers and the continuity of the economic unit, and represented the research community in the banking sector, and the sample included nine private commercial banks listed in the Iraq Stock Exchange, and they relied on the research on a time series consisting of four years that extended from one year 2017 to 2020. The research problem was the impact of the risks associated with foreign currency cent

The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

  This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended

Current research aims to analyze the relationship and impact of the explanatory variable transcendental leadership, which includes dimensions (values ​​and attitudes, behavior, spirituality, vision and hope/faith) in the responsive variable university performance dimensions (relationships and resources available, human capital development, scientific research, community service). Field research for the leaders of a number of colleges of the University of Baghdad of the deans of the colleges of research and assistants of deans and heads of departments, the main research problem was the important question (what is the role of transcendent leadership in promotin

Information security contributes directly to increase the level of trust between the government’s departments by providing an assurance of confidentiality, integrity, and availability of sensitive governmental information. Many threats that are caused mainly by malicious acts can shutdown the egovernment services. Therefore the governments are urged to implement security in e-government projects.
Some modifications were proposed to the security assessment multi-layer model (Sabri model) to be more comprehensive model and more convenient for the Iraqi government. The proposed model can be used as a tool to assess the level of security readiness of government departments, a checklist for the required security measures and as a commo

Abstract

                Target costing and cleaner production are among the most important techniques in the field of cost and management accounting, which, when integrated, enable economic units to achieve the goal of cost management by reducing it by calculating cost more accurately than traditional methods.To achieve this, the researcher relied on the inductive approach in writing the theoretical framework for the research, relying on foreign and Arabic books, dissertations and university theses, foreign and Arabic research and periodicals related to the subject of the research, and relying on the descriptive and analytical approach in

 The study aims to know the role of governance in the consolidation of the principles of business ethics, through the application of the principles of governance and the dimensions of business ethics in the private sector. And knowledge of the validity of the hypothesis key of the current study according to which "increases the ethics of business organizations strength and coherence in the presence of the principles of governance" as it was distributed the questionnaire to a sample of a chairman and board members and managers department  and heads of sections in some of the private banks. I have been using correlation analysis and regression testing (t) to see the moral differences and to find out the c

The research aims to identify the level of psychological burnout among the professors of Sana’a University in light of the armed conflicts in Yemen. The research sample consisted of (104) faculty members. A descriptive-analytical approach was adopted. The results of the research showed that university professors suffer from psychological burnout at a very high level in the overall score of the scale. There were no statistically significant differences in terms of gender, academic degree, teaching experience, marital status, number of family members, or salary. In light of the results, the researcher presented a number of relevant recommendations and suggestions.