Latest articles

The involvement of private concessionaire in the delivery of public infrastructure worldwide is apparent in reducing the budgetary burden on the government’s part specifically due to the major downturn in the global economy. Their involvement varies from concessionaire, privatization to partnerships. Looking at the most…

Information and Communications Technology (ICT) has been widely regarded as an enabler to boost the competitive level of SMEs in the business arena. Notwithstanding the many efforts undertaken by governments to promote ICT adoption among SMEs across different types of industries, many of them failed…

In the current economic context, enterprises are struggling to obtain competitive advantages on the market, by exploiting the opportunities offered by information technology. The research in this paper aims to encourage the use of modern approaches in order to increase enterprise agility, through the transition…

Nowadays, 3G technologies provide people with higher wireless bandwidth, audio and video services, as well as mobile internet access all in one mobile environment. The information technology industry needs to understand why people prefer this technology, which variables and opportunities convinced them to use it.…

Z-score model is one of the most frequently used model for early financial failure warning and considers various financial ratios selected as prediction variables.The purpose of this paper is to use multivariant discriminant analysis (MDA) to substantiate a score function effective in bankruptcy risk prediction…

Banks in many countries including those in Egypt and the United Arab Emirates (UAE) suffered losses —at various degrees- as a result of the world financial crisis (started in 2006 by the US credit crisis). This stimulated the researcher to raise a question: Could accounting…

The objective of this paper is to elucidate empirically the relationship between technology transfer, productivity growth and integration of the Tunisian economy emphasizing the issued technology on the one hand and the absorptive capacity of Tunisia, on the other. Indeed, technology transfer is far from…

The role of the International Monetary Fund (IMF) and the World Bank (WB) in providing financial stability to countries with financial problems has received conflicting views from different social and political groups. The purpose of this paper is to examine whether these two international organizations…

The increase in the number of online sales, such as shopping website and online auction is due to the explosion of the World Wide Web in the last decades. In very short time, the Web has changed the way of people communicate each other, search…

The convergence of taxation systems among the member states of the European Union has long been a major issue of debate. As the union continues to expand its borders, the convergence of the tax mix and of the fiscal pressure seemed to have been pushed…