This study investigates the obstacles and success for entrepreneurship at Africa The study also provides a framework for determinants of entrepreneurship that includes three groups of factors: (1) obstacle factors, which include financial and non-financial obstacles; (2) success factors, which include gaining an understanding of the economic environment, determining market gaps, ensuring capital adequacy, and creating a stable cash flow; and (3) business model characteristics, which include benefits for clients, suppliers, founders, investors, and other stakeholders. The study hypothesizes hat there is a relationship between the second and third groups, which creating a new value chain (tangible or intangible) to the society with support from stakeholders. A questionnaire survey was conducted with founders, investors, corporate managers, financial analysts, academics, and graduates who seek new projects from Egypt and Nigeria, and 395 questionnaires were received in the second half of 2018. The study found a difference in entrepreneurship nonbanking and non-financial obstacles between Egypt and Nigeria. This can be explained by differences in the level of efficiency of the stock exchanges and non-banking services, in addition to the differences in legal environments and levels of corruption between Egypt and Nigeria. Moreover, future directions of entrepreneurship are similar across countries, but age has an impact on these directions.

The study examines the impact of bank's asset and liability structure on their profitability without monetary policy and size; the study utilizes panel data with cross section

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The study provides a framework for determinants of an impact of Executive Management on internal auditing quality according to eight dimensions (1) leadership style of executive management, (2) Organizational Culture, (3) operation cost of internal auditing, (4) providing information and disclosure for internal auditor (5) cooperation and facilitation from executive management (6) the attitude of executive management of earnings management, (7) the attitude of executive management for creative accounting and (8) professional ethics of executive management. The population of the study is Egyptian manufacturing firms listing at EGX and their employees. Accordingly, the number of received questionnaires was 392 from 28 firms in the first half of 2019 but the financial reports for 2018. The study found the impact of executive management on internal auditing quality, and it is significant at 0.01 level. According to adjusted R-squared; executive management interprets (97.1%) of an internal auditing quality level. Finally; the current framework of corporate governance need to take into organizational characteristics, as well as the ethical and behavioural variables, with than further controls on the Board of Directors, as well as ensuring the independence of internal audit to maximize the quality of internal audit.

Background: The Surgical safety check list is an inexpensive tool capable of shifting the hierarchical culture in the operating room and fostering patient safety attitudes Aim of the study:The present study aimed to: 1) Evaluate compliance to World Health Organization surgical safety check list in operating room in selected setting, 2) To determine barriers of compliance to World Health Organization surgical safety check list (WHO SSC) in selected hospital. Method:Descriptive Comparative design was utilized to attain the aim of the present study. Sample: Convenience sample from all available health care workers in operating room including 107 surgeons, 51 anesthesiologists and 120 nurses. Was collected with using tool consisted of two tools: Tool I: Part 1) Demographic characteristics, Part II)Barriers of compliance to world health organization Surgical Safety Checklist.Tool II: Compliance to world health organization surgical safety check list. Reliability:The reliability test was made by Cranach Alfa = 0.818for clarify and applicability. Results: Thestudy revealed that, there were statistically significant differences regarding sign in for both nurses and anesthetists. Also, a strong statistically significant difference was found regarding total score of both sign in and time out in two hospitals. Mostly (83.3%) of the health care workers reported that lack of training about SSC is the greatest barrier found.Conclusion:Majority of the health care workers reported that lack of training about Surgical Safety Check list was the greatest barrier found, There was no statistically significant difference between the two hospitals as regard compliance to world health organization surgical safety in "time out " and sign out . Recommendations: applying surgical safety check list in operating room including surgeons, anesthesiologists and nurses.