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

Background: Client satisfaction with the immunization service is used to evaluate the quality of the admitted service and at the same time it affects the goodness of the health care outcome.

Objectives: This study assessed the satisfaction with immunization services offered to children and factors affecting this satisfaction.

Methods: Exit interviews for clients were conducted in Baghdad, Al-Karkh in a representative sample of primary health care centers to assess clients’ satisfaction with immunization services. Clients are companions of children encountered at study settings.

Results: Among the 253 respondent clients, 183 (72.3%) reflected satisfaction with the immunization

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

   Organizational learning is one of the most important means of human resource development in organizations, but most of the organizations, especially public ones do not realize the importance of organizational learning enough, and estimated his role accurately in building intellectual capital, the resource competitive importantly for organizations of the third millennium and who suffers is other end of lack of understanding of its meaning and how to prove its presence and measured in public organizations, so there is the need for this research, which aims to investigate the effect of organizational learning its processes (knowledge acquisition, Information transfer, Interpreting the information, Organizational me

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

Iron , Cobalt , and Nickel powders with different particle sizes were subjected to sieving and He-Ne laser system to determine the particle size . 1wt% from each powders was blended carefully with 99wt% from Iraqi oil . Microscopic examination were carried for all samples to reveal the particle size distribution . A Siemens type SRS sequential wavelength dispersive(WDS) X-ray spectrometer was used to analyze all samples , and the XRF intensity were determined experimentally and theoretically for all suspended samples , Good agreement between theoretical and experimental results were found .

The Climatic parameters for the years (1985-2015) were collected from Baghdad
meteorological station and then were applied to evaluate the climatic conditions for
the Al-Yusufyiah area south Baghdad. The total annual rainfall is (119.65 mm),
while the total annual evaporation is (3201.7 mm), relative humidity is (43.62%),
sunshine (8.76 h/day), temperature (23.28 C◦) and wind speed (3.06 m/sec). Climate
of the study area is described as an arid according to classification of (Kettaneh and
Gangopadhyaya, 1974), (Mather, 1973), and (Al-Kubaisi, 2004). Mean monthly
water surplus for the period (1985-2015) was recorded in the study area about (4.7
mm) in November, (11.67 mm) in December, (20.56 mm) in January and (6

The drainage basin's hydrological aspect studying is considered to be important issue because of their influence (especially in arid to semi-arid regions) on the water management projects, agricultural management projects, and grazing ones. The importance of this study is coming from the fact that AL-Dibdiba formation basin climate is arid to semi-arid and there are human activities (habitation and agricultural) in the east part of it, so the water resources management is needed for this basin. The morphometric analysis illustrates the hydrological aspects in a quantitative form; the problem is the use of the traditional schemes in the calculation processes (such as the topographic map and the planmeter), which coast time and money and a

حسن السيد عز الدين بحر العلوم العقد الاجتماعي والسلطة الشعبية عند الإمام علي (عليه السلام )

The availability of low- cost adsorbent namely Al-Khriet ( a substance found in the legs of Typha  Domingensis) as an agricultural waste material, for the removal of lead and cadmium from aqueous solution was investigated. In the batch tests experimental parameters were studied, including adsorbent dosage between (0.2-1) g, initial metal ions concentration between (50-200) ppm (single and binary) and contact time (1/2-6) h. The removal percentage of each ion onto Al-Khriet reached equilibrium in about 4 hours. The highest adsorption capacity was for lead (96%) while for cadmium it was (90%) with 50 ppm ions concentration, 1 g dosage of adsorbent and pH 5.5. Adsorption capacity in the binary mixture were reduce at about 8% for lead a