The research aims to highlight the role played by the target costing technique as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information and scientific foundations it provides in the allocation of indirect costs and the accuracy in measuring the cost from the start of the project planning process up to the production process and indicating the extent of its impact on decisions Pricing in a way that contributes to the rationalization of pricing decisions in economic units in the light of intense competition and the multiplicity of alternatives.

In this research, the effect of changing the flood level of Al-Shuwaija marsh was studied using the geographic information systems, specifically the QGIS program, and the STRM digital elevation model with a spatial analysis accuracy of 28 meters, was used to study the marsh. The hydraulic factors that characterize the marsh and affecting on the flooding such as the ranks of the water channels feeding the marsh and the degree of slope and flat areas in it are studied. The area of immersion water, the mean depth, and the accumulated water volume are calculated for each immersion level, thereby, this study finds the safe immersion level for this marsh was determined.

The Skyrme–Hartree–Fock (SHF) method with MSK7 Skyrme parameter has been used to investigate the ground-state properties for two-neutron halo nuclei 6He, 11Li, 12Be and 14Be. These ground-state properties include the proton, neutron and matter density distributions, the corresponding rms radii, the binding energy per nucleon and the charge form factors. These calculations clearly reveal the long tail characterizing the halo nuclei as a distinctive feature.

 Quality is the key to success in today's world, which is based mainly on competition in the provision of high quality services through the application of the modern management method which is called  total  quality management in organizations. This includes describing the provision of health services and satisfaction of patients .              .                                                 &nbsp

At present, the ability to promote national economy by adjusting to political, economic, and technological variables is one of the largest challenges faced by organization productivity. This challenge prompts changes in structure and line productivity, given that cash has not been invested. Thus, the management searches for investment opportunities that have achieved the optimum value of the annual increases in total output value of the production line workers in the laboratory. Therefore, the application of dynamic programming model is adopted in this study by addressing the division of investment expenditures to cope with market-dumping policy and to strive non-stop production at work.

Drip irrigation is one of the conservative irrigation techniques since it implies supplying water directly on the soil through the emitter; it can supply water and fertilizer directly into the root zone. An equation to estimate the wetted area in unsaturated soil is taking into calculating the water absorption by roots is simulated numerically using HYDRUS (2D/3D) software. In this paper, HYDRUS comprises analytical types of the estimate of different soil hydraulic properties. Used one soil type, sandy loam, with three types of crops; (corn, tomato, and sweet sorghum), different drip discharge, different initial soil moisture content was assumed, and different time durations. The relative error for the different hydrauli

Abstract

The research aims to identify the extent of the practice of social responsibility in accordance with the social dimension and diagnosis of constraints applied.

Find the problem represented by the Social Responsibility and obstacles facing application in Baghdad Municipality through their workers trends analysis.

The adoption of the statistical method to analyze the data and information gathering, and selected municipalities of Adhamiya and Kadhimiya deliberate manner applied as a state and municipal councils of both cities as representatives of the local community to be the subject of research and comparison between them to see the reality of soci

Thermal properties of soils are important in buried structures contact problems. Although laboratory is distinctly advantageous in measuring the thermal conductivity of soil under ideal condition, given the ability to simulate relatively large-scale in place of soil bed, the field thermal conductivity of soil is not yet commonly used in many types of research. The use of only a laboratory experiment to estimate thermal conductivity may be the key reason for overestimation or underestimation it. In this paper, an intensive site investigation including field thermal conductivity tests for six different subsoil strata were performed using a thermal probe method (TLS-100) to systematically understanding the effects of field dry density, water c

Financial Reporting Quality (FRQ) is one of the important topics in the financial management, it has the impact on the users decisions, it also effect on many other variables i.e dividend, therefore. This paper aims to provide a diameter of Financial Reporting Quality (FRQ) level for the companies listed on the Iraqi Stock Exchange. It also tries to show the FRQ effects on the dividend policy. The study sample was 13 listed companies in the Iraqi Stock Exchange for the period from 2007 to 2011. Kothari et al. 2005 model has been used to measure the FRQ, on the other hand the common stock share of the dividend was used to measure the dividend.

   Many conclusions have been driven by the research