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

Weibull Distribution is one of most important distribution and it is mainly used in reliability and in distribution of life time. The study handled two parameter and three-parameter Weibull Distribution in addition to five –parameter Bi-Weibull distribution. The latter being very new and was not mentioned before in many of the previous references. This distribution depends on both the two parameter and the three –parameter Weibull distributions by using the scale parameter (α) and the shape parameter (b) in the first and adding the location parameter (g)to the second and then joining them together to produce a distribution with five parameters.

Weibull Distribution is one of most important distribution and it is mainly used in reliability and in distribution of life time. The study handled two parameter and three-parameter Weibull Distribution in addition to five –parameter Bi-Weibull distribution. The latter being very new and was not mentioned before in many of the previous references. This distribution depends on both the two parameter and the three –parameter Weibull distributions by using the scale parameter (α) and the shape parameter (b) in the first and adding the location parameter (g)to the second and then joining them together to produce a distribution with five parameters.

This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe

Nigella sativa seeds (NSS) are reputed traditionally and scientifically as a potent agent that promote milk secretion (galactagogue), but their mechanism of action is studied trivially. One suggestion was that these seeds are bio-transformed to sex hormones within the ovaries. Therefore, this investigation was designated to throw light on the action of these seeds in the absence of ovaries i.e. in male rats. Thirty Norway male albino rats were used in this investigation. They were divided into experimental (n=20,fed NSS 2g/ Kg body weight /day for 14 days) and control (n=10, fed placebo for 14 days). After sacrifice mammary gland and blood samples were obtained. Experimental rats revealed a significant increase (p (0.01>in

The internationalization of the Libyan crisis and its accompanying militarization of the conflict have played a vital role in hindering to reach a comprehensive political settlement solution in Libya. The increasing international greediness in the Libyan energy resources and the geopolitical importance of the Libyan State led to the involvement of many international and regional powers in this crisis and transformed the Libyan crisis into “proxy war”.  Moreover, the Turkish direct military intervention in the Libyan crisis is considered as one of the main constraints facing the international and regional efforts to settle the Libyan crisis as a result of the Turkish insistence on its military existence in Libya to preserve i

Given the importance that the Iraqi banking system in general and Islamic banks in particular, there must be effective supervisory oversight of these banks, as supervisory oversight has an essential and effective role in the development and evaluation of the performance of banks, through the application of legal controls and rules. Banking aimed at making sure that its financial centers are safe, protecting depositors' funds, and achieving both monetary and economic stability. This research studied and evaluates the mechanisms and tools used by the Central Bank of Iraq in the supervision and supervision of these banks. Therefore, the research aimed to measure the type and direction of the relationship between the requirements of supervis

In this work, the spectra of plasma glow produced by Nd:YAG laser operated at 1.064 μm on Al-Mg alloys with same molar ratio samples in air were analyzed by comparing the atomic lines of aluminum and magnesium with that of strong standard lines. The effect of laser energies on spectral lines, produced by laser ablation, were investigated using optical spectroscopy, the electron density was measured utilizing the Stark broadening of magnesium-aluminum lines and the electron temperature was calculated from the standard Boltzmann plot method. The results that show the electron temperature increases in magnesium and aluminum targets but decreases in magnesium: aluminum alloy target, also show the electron density increase all the aluminum,

This study aimed to improve the microencapsulation technique using a type coating the encapsulation Layer by Layer, which provide the best protection for life Lactobacillus casei in the extrusion method and use the microencapsulation of materials of the protein concentrated by protein 80% and the coating with alginate and chitosan have the results showed the variation in the difference of the binding process encapsulation yield among the types of coating through. by studying of these the effect o stability of the bio probiotic free cell and the three types coated towards three different concentrations from bile salts 0, 0.3, 0.5 and 0.7% when the periods of time different of zero and two and three hours at incubation the recorded

الخلاصة ر 􀑧􀑧 ة التبخي 􀑧􀑧 رة بطريق 􀑧􀑧 ة المحض 􀑧􀑧 الرقيق ZnSe درس تأثير التلدين الحراري في بعض الخواص التركيبية والبصرية لأغشية ود 􀑧􀑧 ة حي 􀑧􀑧 لال تقني 􀑧􀑧 ن خ 􀑧􀑧 اعتين م 􀑧􀑧 دة س 􀑧􀑧 373,473 ) م )K راوح 􀑧􀑧 رارة تت 􀑧􀑧 درجات ح 􀑧􀑧 ة ب 􀑧􀑧 550±20 ) والملدن ) nm مك 􀑧􀑧 راري بس 􀑧􀑧 الح ة 􀑧􀑧 الاشعة السينية درست الخواص التركيبية واظھرت بأن الاغشية تمتلك طبيعة بلورية (تركيب مكعب). وبعد اجراء المعامل واص 􀑧􀑧 ا ا