Although, after 2003, Iraq could be one of the most economic famous centers in MENA region, especially after canceling the sanctions, exporting oil directly without any boundaries, canceling many debits and other benefits that could be the starting point for better situation. But, the lack of management, planning, monitoring and leadership created a critical economic environment, either improving investors to enter the Iraqi market or making limitations upon their entry. In addition, Iraq is still controlled by limitations which are far from the modern methods of management; that leads it to be isolated from the other countries. This study will try to find a method to achieve competitive advantage through developing as well as improving the family business organizations which were available before and now disappeared; these organizations have the chance to get its role to build a powered economy in Iraq through following modern management methods that are suitable for open market or free zone by using AMO model (A- Ability, M- Motivation, O- Opportunity) to ensure the sustainability.

Keywords: Economy, MENA Region, Sanctions, Ability, Motivation, Opportunity, Sustainability.

The effect of unemployment on suicide has not been clearly demonstrated, some studies have associated the increase in the number of suicides with the increase in unemployment during the economic crisis, other studies show that there is a non-linear relationship between unemployment and suicide. In order to analyze the consequences of the last global economic crisis, which began in the summer of 2008, on mortality by suicide in the European Union countries, between 2007-2015, we extracted the data on the mortality rate according to age group, genders and the cause of the underlying death from WHO and EUROSTAT databases.

Keywords: Economic Crises, Suicide Rate, EU Suicide.

The literature shows important and crucial changes in higher education, motivated by the rapid advance of technology and a constantly changing organizational environment. This study aims to analyze final-year students’ and accounting lecturers’ perceptions about the development of general skills in first-cycle courses in order to improve skills taught in accounting courses to facilitate students’ entry into the labour market. A questionnaire-based survey was applied to 345 final-year students and 155 accounting lecturers at Portuguese higher education institutions. The answers obtained were statistically analyzed by factor analysis by the principal component method. The results of two individual factor analyses indicated differences in the factors that represent the skills perceived as developed throughout the academic course: students indicated teamwork and pressure tolerance as the factors that explain the most developed skills, while accounting lecturers considered problem-solving as the most developed dimension. These results are very important for accounting educators in Portugal to complement their teaching, along with other learning strategies present in the literature review.

Keywords: Accounting Education, Competence Development, Student Perception, Accounting Lecturers’ Perception.

This study investigated a comparative study of the prevalence of moonlighting in the private and public sectors of Ekiti State, Nigeria, with particular focus on determinants, and the demographic and human capital characteristics of moonlighters. Primary method of data collection was utilized. Purposive sampling method of non-probabilistic type was adopted. Collected data were analysed using probit method and percentages. The result revealed that, in the public sector, residency, educational background, level of income, and dependents were significant factors influencing moonlighting. Whereas, in the private sector, residency and dependants were the major significant factors influencing moonlighting. Also, female and Ekiti indigene moonlight more in the public sector than private sector. Based on the findings, the study concluded that residency, educational background, level of income, and dependants were significant factors that account for moonlighting among workers. Also, the public and private moonlighters’ demographic and human capital circumstances defer in sex, origin, and residency and number of children, but, similar in marital status, education, experience and age. Consequently, we concluded, practice of Moonlighting in the Public and Private sectors could encouraged undue bureaucracy; accommodate inefficient leadership and uncoordinated organizational policy. The study recommended, among others, that control such as clocking, reporting activities, time allotment for assignment, good pay policy, attractive condition of service, opportunity to access loan at low interest rate, affordable housing scheme and efficient transportation system should be created for public officials to reduce desire to moonlight and improve commitment to their primary jobs.

Keywords: Moonlighting, Determinants, Comparative, Private and Public Sectors.

This paper extends the convergence concept to the broader measures of development and standard of living. For this purpose, a development index was constructed as an alternative to Human Development Index of United Nations Development Programme by considering the critiques that were directed to it. Actually, we have four arguments in the approaches proposed as an alternative to the HDI. These are as follows: Calculating HDI without logarithmic transformation of the income dimension. Instead of multiplying the values of health, education and income, collecting the square roots of these three components in order to reach HDI. Include the gini coefficient in HDI calculations. Taking the arithmetic average of these three components by using the HDI formula in 1994 HDR again. Two types of convergence (β and σ convergence) test was constructed with the new index and results indicated that there exists less convergence in the development levels of the 95 countries in the sample for the years 1980-2015 against the results from original HDI which favors more convergence.

Keywords: Human Development Index, Convergence, Education, Health.

Although development economics has a broad range and captures all of the dimensions of human life, development was often seen in terms of increase in the level of productivity or income. This paper extends the convergence concept to the broader measures of development and standard of living. For this purpose, a development index was constructed as an alternative to Human Development Index of United Nations Development Programme by considering the critiques that were directed to it. Actually, we have two arguments in the approaches proposed as an alternative to the HDI. These are as follows: Calculating HDI without logarithmic transformation of the income dimension. Instead of multiplying the values of health, education and income, collecting the square roots of these three components in order to reach HDI. Two types of convergence (β and σ convergence) test was constructed with the new index and results indicated that there exists less convergence in the development levels of the 76 city in the Turkey for the years 1997-2014 against the results from original HDI which favors more convergence.

Keywords: Human Development Index, Convergence, Development.

Evaluating the relationship of the two stock markets, in this paper, the evidence results show that the proposed model is appropriate for Taiwan and Japanese stock markets. The evidence result also indicates that the two study market is a positive relation. The average estimation value of correlation coefficient equals to 0.408, which implies that the two study markets, is synchronized influence. On the other hand, the study result also shows that the two stock markets do not have asymmetrical effect. The study result also indicates that U.K. and U.S. stock return rate volatilities affects the return rate volatilities of Taiwanese stock market, and U.K. and U.S. stock return rate volatilities also affects the return rate volatilities of Japanese stock market. Besides, U.S. stock return volatility rates also truly affects the variation risks of two study markets.

Keywords: Stock return, Asymmetric Effect, IGARCH Model.

The main aim of this study to declares the effect of total quality management (TQM) dimensions represented by (support and commitment of senior management philosophy of total quality, continuous improvement, education and training for workers, the participation of employees, customer satisfaction)on Financial & Job Performance in Sudanese French Bank in Khartoum State-Sudan. The problem of the study lies in answering the following key question: What is the effect of total quality management and its dimensions (elements) on job & financial performance in the Sudanese French Bank? Subsidiary questions have examined the impact of each dimension of the (TQM). The descriptive analytical method was used in this study to collect and analyze data in the applied study. The study population are all workers in Sudanese French Bank, the workers has been selected in Sudanese French Bank- Khartoum State, where the study sample consisted of 120 employees in Sudanese French Bank- Khartoum State from all the levels. Through the study and analysis of the dimensions of Total Quality Management, and its impact on improving financial performance in the Sudanese French Bank, Findings of this study indicate that there is a statistically significant relationship between the overall quality, liquidity ratio, profitability ratio and financial performance elements in the Sudanese French Bank.

Keywords: Total Quality Management, TQM dimensions, Financial Performance, Job Performance, Sudanese French Bank.

The development of values research, associated with a growing concern of organizational culture issues, provided a fertile field for studies directed to the application of theory to practice. In this scenario, the concept of fit P-O arises in order to obtain more objective information about the congruence between employee and organization, both for diagnosis and proposition of solutions. With a representative sample of a Brazilian public organization (n = 457), the Congruence Index (CI) is proposed, based on vector calculations, which considers both the difference and the intensity of the values profiles. The various methods of calculating congruence performed have shown that the results can be complex and of difficult significance. The presented model is more suitable to a global measure of fit, considering spatial theoretical models. The organization studied had CI = 16%, which is considered a low value of congruence.

Keywords: P-O Fit, Congruence, Personal Values, Organizational Values, Fit Index.