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

The aim of this study was to evaluate tensile properties of low and medium carbon ferrite -martensite dual phase steel, and the effect cryogenic treatment at liquid nitrogen temperature (-196 ºC) on its properties. Low carbon steel (C12D) and medium carbon steels (C32D & C42D) were used in this work. For each steel grade, five groups of specimens were prepared according to the type of heat treatment. The first group was normalized, the second group was normalized and subsequently subjected to cryogenic treatment then tempered at (200 ºC) for one hour, the third group was quenched from intercritical annealing temperature of (760 ºC) to obtain dual phase (DP) steel, the fourth and fifth groups were both quenched from (760 ºC), but

The construction industry in Iraq suffers from many problems, perhaps the most important of which is the delay in time and the increase in costs. Therefore, it was necessary to try to adopt a new methodology that would help in overcoming these problems. It was suggested to combine building information modeling with the agile management approach because this technique and methodology is modern and helps in reducing time and cost and improving quality. This paper aims to know the status of using Building Information Modeling (BIM) and Agile Project management (APM) in Iraq and to shed light on the merging of this integration, explaining the benefits, difficulties, and workflow practices, finding the most influencing factors on the tim

The current study examined the impact of using PowerPoint presentation on EFL student’s attendance, achievement and engagement. To achieve the aim of this study, three null hypotheses have been posed as follows: There is no statistically significant difference between the mean score of the experimental group attendance and that of the control one; there is no statistically significant difference between the mean score of the experimental group achievement and that of the control one, and there is no statistically significant difference between the mean score of the experimental group engagement and that of the control one. To verify a hypothesis, a sample of sixty students is chosen randomly from the third year, department of English,

The magazine is one of the print media , which represents an important gateway to the wider world , due for its intellectual and cultural fun for the recipient affecting the everyday needs him in various directions . The cover of the magazine is the owner of appearance and impact of the first look the magazine , including the magnitude of the value of the functional and aesthetic pay the reader to the acquisition, as it seeks designed to attract the receiver and achieve better grades optical communication enabled this diversity vocabulary construction for the cover of the magazine and consistent with the idea of design .Ensure Current search four chapters , first chapter of which , the research problem and was questioning following what

Innovative laboratory research and fluid breakthroughs have improved carbonate matrix stimulation technology in the recent decade. Since oil and gas wells are stimulated often to increase output and maximum recovery, this has resulted in matrix acidizing is a less costly alternative to hydraulic fracturing; therefore, it is widely employed because of its low cost and the fact that it may restore damaged wells to their previous productivity and give extra production capacity. Limestone acidizing in the Mishrif reservoir has never been investigated; hence research revealed fresh insights into this process. Many reports have stated that the Ahdeb oil field's Mishrif reservoir has been unable to be stimulated due to high inj

      Is the subject of Facebook of more topics that aroused interest and that it provides the features and services that allows users to direct communication and interaction and dialogue with others, and deals with the subject of research the use of Facebook and its effects left by the social relations, as the field study was conducted on a sample of 130 students from students Baghdad University of males and females in the Faculty of Political Science and Agriculture, Science and Education, Girls, and limited the sample to Facebook users exclusively to test the study hypotheses and relationships connectivity, and the results revealed the presence of a significant impact of Facebook in th

Network security is defined as a set of policies and actions taken by a network administrator in order to prevent unauthorized access, penetrated the defenses and infiltrated the network from unnecessary intervention. The network security also involves granting access to data using a pre-defined policy. A network firewall, on the other hand, is a network appliance that controls incoming and outgoing traffic by examining the traffic flowing through the network. This security measure establishes a secure wall [firewall] between a trusted internal network and the outside world were a security threat in shape of a hacker or a virus might have existed