The impact of management control systems (MCS) on organizations performance empirical research has been the subject of numerous studies during the past decade in developed and emerging economies. In the contemporary competitive, complex and changing global business environment, firms are being challenged to adopt business models that enable them to address the strategic uncertainties and risks they face in their business environments. The main issue of this study is that management accounting researchers argue that one of the ways firms can continually rejuvenate themselves to survive and succeed in these complex and uncertain environments is to understand the role of management control systems in Formulating a b

الكتابة عن الأندلس بعد تسليم مدينة غرناطة يحمل في ثناياه ألم كبير، لأن الأندلسيين عاشوا تجربة إنسانية قاسية سببها الأساس غياب التسامح الديني والعدالة الاجتماعية، الأمر الذي دفعهم للثورة مطالبين بحقوقهم التي نصت عليها معاهدة تسليم المدينة. فقد  عاش أولئك حياة صعبة ، فكانوا صورة  للصراع  بين حضارتين  الإسلامية والغربية ،  ويمكن تلمس ذلك الصراع من خلال دراسة ثوراتهم ضد السلطة الحاكمة التي يبدو من تتبع أح

Every cultural achievement is a creative text, and every text is a group of signs. The Winged Bull sculpture is a sort of text that is not confined to some signs; indeed, its cultural signs go far beyond as they are open-ended, everlasting and it lends itself to various horizons of interpretation. The recipient has to combine the signs of this sculpture, which belong to different patterns, in the pursuit for perfection so that he can decode its media message.
I have tackled this sculpture by adopting a semiotic approach. The semiotic approach is a modern critical approach which is as wide as culture and as rich as knowledge. It has been linked to modernism, which in turn has been linked to modern critical approaches, because it can

Maximum likelihood estimation method, uniformly minimum variance unbiased estimation method and minimum mean square error estimation, as classical estimation procedures, are frequently used for parameter estimation in statistics, which assuming the parameter is constant , while Bayes method assuming the parameter is random variable and hence the Bayes estimator is an estimator which minimize the Bayes risk for each value the random observable and for square error lose function the Bayes estimator is the posterior mean. It is well known that the Bayesian estimation is hardly used as a parameter estimation technique due to some difficulties to finding a prior distribution.

The interest of this paper is that

                The advertising mail is considered as one of potential tools that followed to transfer the printed messages to the consumers and public customers whom are located at homes or works. This type of advertising is preferable due to the zero expense to receive the announcements of products, which became recently one of the successful procedures to create new customers and keep them in touch with direct communication. It is also possible to send them to specific group of people who can be classified by the advertisers to select even by name their own clients to give the personality to the clients for a long term of communication.

&

Abstract The Synthesis in good yields of some new 1,8-Naphthyridine derivatives (1-9) and characterized on the basis of IR and 1H NMR spectra data. The compounds (1) and (6) were utilized as a starting material for the preparing of these compounds.

In the present work, asphaltenes and resins separated from emulsion samples collected from two Iraqi oil wells, Nafut Kana (Nk) and Basrah were used to study the emulsion stability. The effect of oil resins to asphaltene (R/A) ratio, pH of the aqueous phase, addition of paraffinic solvent (n-heptane), aromatic solvent (toluene), and blend of both (heptol) in various proportions on the stability of emulsions had been investigated. The conditions of experiments were specified as an agitation speed of 1000 rpm for 30 minutes, heating at 50 °C, and water content of 30%.  The results showed that as the R/A ratio increases, the emulsion will be unstable and the amount of water separated from emulsion increases. It was noticed that the em

This research is an attempt to assess the extent of coverage given by the Bahrain daily press to Women and related issues. It attempts to determine how important the issues of the Women issues were covered in the Daily Press and whether the press has given enough attention to the Women issues.
The research was conducted by analyzing the coverage “AkhbarAlKhaleej” Daily newspaper gave the Women issues during the period of this study.
Thus, this study aims at assessing the degree to which the Bahraini daily newspapers have dealt with the Women issues. The researcher analyzed the contents of the Bahraini press, “AKHBAR ALKHALEEJ” daily newspaper during 2014, as Bahraini press coverage seems to be stable, and more balanced and

The purpose of this paper is to study a new types of compactness in the dual bitopological spaces. We shall introduce the concepts of L-pre- compactness and L-semi-P- compactness .

Let R be a commutative ring with non-zero identity element. For two fixed positive integers m and n. A right R-module M is called fully (m,n) -stable relative to ideal A of , if for each n-generated submodule of Mm and R-homomorphism . In this paper we give some characterization theorems and properties of fully (m,n) -stable modules relative to an ideal A of . which generalize the results of fully stable modules relative to an ideal A of R.