This study takes its importance in the area of systemic and historical
studies because it stands on presenting such aspects from the systematic
respect and now Ibn AL-Jouzy dealt with the text of this subject and how he
was exact in telling them.
Therefore, this study sheds light on the important aspects of this
method in his book through reading and studying such texts whether they had
direct or indirect relationship with this subject.
This study is not an easy task since it is based on contriving the
intellectual aspects in the methods of lbn AL-Jouzy and how he deals with the
text of this subject in its hygienic, natural and geographical aspects in
constructing a historical method in most scripts, the gen

The Target costing is an important modern techniques strategic managerial accounting.which is been shown active adoption to changes in contemporary business environments Inaddition,they had been adopted by the units as aresult of the growth in the strategic approach in the man agement..the goal of using target costing is to build and strengthen competitive abilities of economic units thvough introducing appropriate ways to decrease cost and improving quality of product The hypothesis reflects interest in achieving the goal of the research,ie.research question,The hypothesis use target costing to assist economic units to decrease cost and in the manner that leads to competitive advantages while surviving and flourishing in current busines

The aim of the research is to know the effect of financial leverage on the market value of the stock by applying it to a sample of private Iraqi commercial banks listed in the Iraqi Stock Exchange for the period (2010-2019) and to show the extent of that effect, based on the bank’s annual reports for the mentioned period through the use of financial leverage ratios represented b (Equity multiplier, cash balance ratio), its discussion, analysis, description, inferential description, and testing of research hypotheses,

A set of conclusions has been reached, the most important of which are: The research sample banks depend in their financial structures on borrowed funds in a greater proportion than their r

Background: Mental health is integrated into PHC as a strategy of WHO to fill the gap in mental health treatment. Part of this strategy needs a level of task shifting so that mental health care is provided by different level of PHC workers and not only specialists such as psychiatrists and psychologists.

Objectives: To assess the knowledge and attitudes of family doctors regarding the provision of psychological health in PHCC and if there is an association between the certificates of these family doctors and their Knowledge and attitudes to psychological health.

Subjects and Methods:  A cross-sectional descriptive study with analytic elements was conducted in 8 famil

The role of filamentous bacteria represented by Streptomycessp was studied as biological treatment for activated sludge AL- Restomia treatment unit in Baghdad city. The result shows reducing in phosphate concentration where apprise in started entrance the treatment unit 12.083 mg/L fast the unit stages reached to 8.426 mg /L where nitrate concentration apprises 3.59 mg/l and ending in 2.43 mg/L The concentration of ammonia apprises 1358 mg/L and reached to 140 mg/L. also the TDS concentration reduced from 1426 to 1203 mg/L where nutrient which represented (SO4, Mg, Ca, Na, K) reduced by range 30.883- 23.337 , 194- 121 , 440- 321 , 109.03- 101.53 and 16.85- 15.4mg/L respectively COD reduce from427.263- 82mg/L with absorbance0.018- 0.027

Some physical and chemical characteristics of Jurf Al- Sakar drinking water plant in Babylon governorate have been studied. Seven locations for this plant were selected. These were the drinking water treatment plant source on Euphrates River before entering the plant, precipitation, filtration and collection tanks, and also after leaving the plant at distances of one meter, 4 and 8 km. The samples were collected bimonthly from October, 2002 to August, 2003. Some results match with the national and international standard characters while the other characters (Turbidity, total hardness, calcium, nitrate, phosphate and the biological oxygen demand values) were not match. The present study showed that drinking water treatment plant is undrinka

 The objectives of this research are to determine and find out the reality of crops structure of greenhouses in association of Al-Watan  in order to stand on the optimal use of economic resources available for the purpose of reaching a crop structure optimization of the farm that achieves maximize profit and gross and net farm incomes , using the method of linear programming to choose the farm optimal plan with the highest net income , as well as identifying production plans farm efficient with (income - deviation) optimal (E-A) of the Association and derived, which takes into account the margin risk wich derived from each plan using the model( MOTAD), as a model of models of linear programming alternative programming m

The performance of a synergistic combination of electrocoagulation (EC) and electro-oxidation (EO) for oilfield wastewater treatment has been studied. The effect of operative variables such as current density, pH, and electrolyte concentration on the reduction of chemical oxygen demand (COD) was studied and optimized based on Response Surface Methodology (RSM). The results showed that the current density had the highest impact on the COD removal with a contribution of 64.07% while pH, NaCl addition and other interactions affects account for only 34.67%. The optimized operating parameters were a current density of 26.77 mA/cm2 and a pH of 7.6 with no addition of NaCl which results in a COD removal efficiency of 93.43% and a specific energy c