The research aims to measure the cost and benefit of learning English as a second language in private universities in Kurdistan region. For this purpose, 100 students from different departments of Cihan University were participated in this study. Both English language and accounting sources have...

For strategic purposes of setting price and productivity targets, organizations need to make projection of long-term cost as well as short-term cost estimation. For long-term cost estimation, organizations do rely on the experience curve among other methodologies. However, for short-term cost...

Financial restatements are costly, but frequent, events and many firms restate several times. This paper asks why rational managers engage in misreporting, in spite of the costly consequences. We present a simple extension to the Fischer and Verrecchia (2000) model, which provides testable...

The fast developments of information and communication technology (ICT) today not only have an impact on the world of industry, but also in the world of education. In the world of education, the usage of ICT is expected to improve the performance, especially the performances of students with...