Objectives: The study intends to identify the sources of work-related stress that might face the nurses working at
psychiatric wards in Baghdad psychiatric hospitals and to find out a relationship between the levels of stress and
some demographic characteristics.
Methodology: A descriptive study was achieved from the 10th of December, 2013 through the 10th of March, 2014.
Non-probability purposive samples of 94 nurses who work in psychiatric wards of Baghdad psychiatric hospitals
were recruited to meet the study objectives. Psychological Stress Inventory (PSI) the Arabic version, which was
modified by Abu Al-Hussein (2010) (20), was used. Data were analyzed by using the statistical analysis program of
SPSS 19th version. Descriptive analysis: frequencies, percentages and distribution; inferential analysis: Chi2 and
correlation coefficient were applied.
Results: The results indicate that the levels of work-related stress was found as high (37.2%), intermediate (33.0%),
and low (29.8%) and the highest level of work-related stress is found in regards to the monetary domain (50.0%),
work environment domain (47.9%), and political domain (45.8%)..
Recommendations: The study recommends that: more male nurses to be appointed at psychiatric. To find real
specialized psychiatric nurses. To put criteria to appoint a bachelor level in nursing at these wards; engaging nurses
working at psychiatric wards in special sessions of stress management; and finally, fixing a professional criteria of
the relation between nurses and doctors or/ and boss during the time of working at these wards
The problem of the study was to identify the possibility of benefiting from the application of the target cost system as a modern cost system to activate the environmental cost management instead of the traditional systems used in the company due to the great transformations witnessed by the business environment in all fields, which have resulted in the search for modern systems to provide more accurate and more appropriate information to reduce Costs, because accurate information makes the company have a complete vision to achieve the company’s goals. To solve this problem, the research was based on the following hypothesis (that the role of the target cost system leads to the activation of environmental cost management). Target c
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