Introduction: Repair of the penile urethra in hypospadias is done with different suture materials. The aim of this study was to quantify the impact of different suture threads on histological parameters of the penis and urethra following hypospadias repair in rats. Materials and Methods: Six groups of the rats, except for the control group, underwent incision and repair of the penis and urethra in the ventral line using different suture materials including Chromic, Vicryl (polyglactic acid), PDS (polydioxanone), Rapid Vicryl (polyglactin 910), Monocryl (poliglecaprone 25) and control groups. After 3 weeks the body of the penis was excised and histological sections were studied using stereological methods. Results: Monocryl (poliglecaprone 25) was associated with a higher percentage of vessel density, higher volume of urethral lumen and lower lymphocyte infiltration. Volume of urethral epithelium was highest in the PDS group compared to the other operated groups. There was no significant difference regarding collagen deposition and fibroblast infiltration among the operated groups. Conclusions: The Monocryl and PDS groups showed better results.

The world boundaries are broken with the advancement of technology and the emergence of digitized industries where economies are connected via the cloud. As a result, effective management of information internally and externally is needed to cope with the quick changes in markets. For a long time, Enterprise Resource Planning (ERP) systems have been used to streamline company processes data, and hierarchy. ERP’s are capable of managing big data, integrating business processes and providing effective communication channels within the entire organization. ERP’s provide many benefits to businesses if implemented right. However, an alarming 70% of ERP implementations fail. The failure can very well bankrupt the organization and at the same time affect the vendors very negatively. The aim of this paper is to discuss the critical success factors in ERP implementations from the employees, management, consultants and vendors perspectives. Prior research has identified critical success factors for ERP implementations but none classified them according to the above perspectives (employees, management, consultants and vendors). Surveys were conducted with 60 ERP project participants including senior managers, employees and vendors. A regression analysis was made to investigate the relation between the success of ERP implementations (dependent variable) and the contributions of employees, management, consultants and vendors (independent variables). The study shows that there exists a positive relation between successful ERP implementation and the following: management support, employees’ motivation, training, management, vision, and professional consultants. Add to that, the study aids managers and ERP participants to identify the major success factors that must be implemented for the objective of having successful ERP deployment.

In accounting, enterprise resource planning system is the database software package for supporting all corporations’ operations and processes such as marketing, human resources, finance, manufacturing, and several others. ERPS stores different forms of data for various computerized functions in a single database, user interface, and application. Although ERPS were initially utilized by huge manufacturing corporations, they are currently used by all sizes of businesses. Therefore, there is a need to identify the performance advantages that businesses gain from ERPS together with its impact on the performance of a firm. The goal of the research is to offer insights regarding the implementation of ERPS and their influence on organizational performance. The study will determine the benefits of ERPS, identify if there is a reliable or valid performance measurement system that connects ERPS to the performance of the organization, identify if ERPS have a positive effect on the performance of a company in the time periods after implementation and finally set the success factors accountable for the ERPS benefits. Accordingly, the study will establish the effect of ERPS on the performance of a company. The study will be a quantitative research where questionnaires will be used to collect the primary data. Purposive sampling will be used to obtain 50 answers from accounting experts so that to evaluate the effect of ERPS on financial performance and auditing of Lebanese firms. Moreover, financial performance indicators will be used to assess the overall company performance together with supply-chain operations. Quantitative analysis of data will be done through the use of SPSS based on the research objectives.

Accounting Information Systems facilitate the automation of accounting information. The accounting information of an organization creates the foundation on which the entity’s financial reports are generated. In spite of the fact that plenty of attention has been placed to the development and advancement of accounting professions in the developing countries, there has been very minimal emphasis placed in determining the implementation of accounting information systems. The main purpose of this research study is to examine the development of accounting information systems and the barriers that are experienced in developing nations, with a specific case study on Lebanon. The findings of the study established that the barriers include organizational structure, lack of technological advancements, poor training and education, and financial problems in the costly setting up of AIS. The strategies that organizations should take up include the training and education of managers and accountants within the organizations to gain competencies in carrying out accounting information systems, gain financially feasible contracts for setting up the systems and changing organizational structures to embrace advancements in technology.

Fraud scandals have had a negative impact on the public’s confidence in financial reporting hence impacting auditing professions. The role of continuous auditing is to ensure auditing credibility and meet Sarbanes-Oxley (SOX) requirements. The research intends to give a literature review on the topic as well as address the models, concepts and implications of continuous auditing. The research aims to study the impact of ERP systems in conducting auditing practices in the organizations. Both primary and secondary data had been implemented to ensure outcomes accuracy. The primary data included a designed questionnaire to collect data and then analyzing them using the SPSS statistical tool. As for the secondary data it is addressed through empirical literature review. The findings proved that there is a positive significant relationship between both ERP and conducting auditing practices in the company, the higher the ERP systems are practiced the higher the auditing practices will be implemented in an efficient and effective way.