This research aim to exploring the positive psychological capital concept (PsyCap) which drawn from positive psychology and applying it at workplace. PsyCap emerged as extending for recent another types of capital, such as human capital and social capital. It has been defined as “an individual’s positive psychological state of development". The PsyCap consist of four core constructs (self- efficacy, optimism, hope, and resilience). Each of the four components has considerable theorizing and researching that can contribute to developing an integrative theoretical foundation for PsyCap. But their combined motivational effects will be broader and more impactful than any one of t

Biomedical alloy 316L stainless steel enhancing to replace biological tissue or to help stabilize a biological structure, such as bone tissue, enhancing were coated with deposition a thin layer of silver nanoparticles as anti-bacterial materials by using DC- magnetron sputtering device. The morphology surface of The growth nanostructure under the influence of different working pressure were studied by atomic force microscope. The average grain size decrease but roughness of the silver thin layer was increased with‖ ―increasing the working pressure. The thickness of silver thin layer was increased from 107 nm at 0.08 mbar to 126 nm at 1.1 mbar. Antimicrobial activity of silver thin layers at different working pressure were studied. Th

An excellent reputation earned by initiating and practicing sustainable business practices has additional benefits, of which are reducing environmental incidents and an improvement in operational efficiency as this has the potential to help firms improve on productivity and bring down operating costs. Taken further, with ever-increasing socially and environmentally-conscious investors and the public alike, this act of natural resources management could have a significant implication on market value and income of the practicing firms.

The above proposition has been supported by sustainable business practices literature that is continuously conversing and deliberating upon the impact of efficient resource d

This study aims to identify the role of forensic accounting in resolving banking disputes in the Iraqi environment, and to achieve this goal, the fiel

d survey method was used, as it is the most appropriate for studying the phenomenon in question and achieving its objectives. A sample of (50) male and female employees was selected, distributed among five banks listed on the Iraq Stock Exchange in the Baghdad governorate. The questionnaire tool prepared for this purpose was applied to them, which consisted of two main axes. The first axis included paragraphs of questions related to the importance of forensic accounting. The second axis relates to disputes At the end of the research, we reached a set of conclusions, the most import

The research aims to identify the extent to which Iraqi private banks practice profit management motivated by reducing the taxable base by increasing the provision for loan losses by relying on the LLP it model, which consists of a main independent variable (net profit before tax) and independent sub-variables (bank size, total debts to total equity, loans granted to total obligations) under the name of the variables governing the banking business. (Colmgrove-Smirnov) was used to test the normal distribution of data for all banks during the period 2017-2020, and then find the correlation between the main independent variable sub and the dependent variable by means of the correlation coefficient person, and then using the multiple

Abstract

          The research aims to determine the nature of the Iraqi market in terms of banking financial stability and the extent impact of the operational efficiency on it, Accordingly, chosen 15 relational banks were chosen as an intentional sample that could represent the Iraqi banking system for the period 2010-2020. The operational efficiency variable was measured according to the data envelope model, and banking financial stability used  CAMELS model which includes five indicators (capital adequacy, asset quality, management quality, profitability, and liquidity), so for testing the research hypotheses used the random regression model by adopting the S

The aim of this research is to apply the concept of total value management to improve the process design of producing the toothpaste in Al Mammon factory one of the in the general company of food industry. The concept of total value management is concerning with achieve more than one values which are important for the customers as these values are related to the customers satisfaction. The research problem is that the factory did not measure the effectiveness of process design as this company has weakness in analyzing this effectiveness in synchronies with total value management. On the other side, the company did not give more attention to the cost of products and selling prices within the value cost/ profit which is one of the

Biomass has been extensively investigated, because of its presence as clean energy source. Tars and particulates formation problems are still the major challenges in development especially in the implementation of gasification technologies into nowadays energy supply systems. Laser Induced Fluorescence spectroscopy (LIF) method is incorporated for determining aromatic and Polycyclic Aromatic Hydrocarbons (PAH) produced at high temperature gasification technology. The effect of tars deposition when the gases are cooled has been highly reduced by introducing a new concept of measurement cell. The samples of PAH components have been prepared with the standard constrictions of measured PAHs by using gas chromatograph (GC). OPO laser with tun