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

Scorpions and spiders belong to the class Arachnida in phylum Arthropoda. Scorpions are easily distinguished by median eyes on obvious the center of the carapace and have one pair, and lateral eyes have 2-8 in some species. Scorpions do not have good eyesight so the median eyes have always been simple and they are more sensitive than the lateral pairs. They have anterior median eyes (AME) with narrow field of view and pairs of lateral eyes (LE) with more sensitivity and response to light. Family Buthidae have 2-6 lateral eyes in Compsobuthus Mesobuthus, Hottentotta, while Vaejovidae, Chactidae and Chaerilidae have 2 pairs of lateral eyes. In addition, 3 pairs are found in Orthochirus and Androctonus. Spiders have six eyes in family Pholicid

This paper describes a new finishing process using magnetic abrasives were newly made to finish effectively brass plate that is very difficult to be polished by the conventional machining processes. Taguchi experimental design method was adopted for evaluating the effect of the process parameters on the improvement of the surface roughness and hardness by the magnetic abrasive polishing. The process parameters are: the applied current to the inductor, the working gap between the workpiece and the inductor, the rotational speed and the volume of powder. The analysis of variance(ANOVA) was analyzed using statistical software to identify the optimal conditions for better surface roughness and hardness. Regressions models based on statistical m

This study aimed to investigate the ability of clove and cinnamon extracts to make pathogenic multidrug-resistant (MDR) Klebsiella pneumoniae more sensitive to the host’s immune system and thereby interrupt the bacterial infection process in the rat model. Therefore, 60 Wistar male rats were used in this study. The phytochemical constituents of the plant extract were analysed using the gas chromatography-mass spectrometry (GC-MS) technique. Then, the capability of the plant extracts, as prophylactic and treatment, against K. pneumoniae in rats was studied by estimating the complete blood counts (CBCs) and the serum concentrations of interleukin-4 (IL-4) and interferon-gamma (IFN-γ) before and after the treatment. The results showed that

This study was carried out to find out the effect of germination of broad beans and chickpeas seeds for different periods on their antinutritional factors content ( Trypsin inhibitor and Phytic acid ) and the chemical constituents of germination seeds compared with the control samples (ungerminated seeds) . The results indicated asignificant increase (P<0.05) in crude protein content as germination period proceeded.The highest values of 28.0% and 24.0% were reached on the sixth and fourth day for germinated broad beans and chickpeas respectively, The intial values were 25.6% and 23.5% for control samples, respectively. The content of raffinose,stachyose and verbascose were reduced as germination period proceeded, Stachyose and verbascose we

The choice of gate dielectric materials is fundamental for organic field effect transistors (OFET), integrated circuits, and several electronic applications. The operation of the OFET depends on two essential parameters: the insulation between the semiconductor layer and the gate electrode and the capacitance of the insulator. In this work, the electrical behavior of a pentacene-based OFET with a top contact / bottom gate was studied. Organic polyvinyl alcohol (PVA) and inorganic hafnium oxide (HfO2) were chosen as gate dielectric materials to lower the operation voltage to achieve the next generation of electronic applications. In this study, the performance of the OFET was studied using monolayer and bilayer gate insulators. To mo

The research aimed to study the role that the media play in shaping the public knowledge of human rights issues among the people of Kirkuk, which will be the focus of the study. The research was conducted by applying a survey panel to a random sample of the city's audience. The research dealt with the theoretical aspect of a theory that relied on the media, and the loans provided by the theory, on the basis of which the research was conducted and the research problem was determined based on a major question: What is the role that the mass media play in developing the knowledge of members of the public on human rights and the relationship between the intensity of view in that, as well as the identification of the effect of two variables G

In this study, evaluate the impact of organic extracts of leaf butterfly Albzl in some aspects of life has been affected performance ratio destruction of eggs increased by 0.8% extract Alorat ethanol solvent, ethyl acetate and hexane, respectively ..