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.

Atherosclerosis is an inflammatory chronic illness characterized by the buildup of fats, cholesterol and other substances in and on the artery wall causing its hardening. This work presents a mathematical model that analyze the inflammatory stage of atherosclerosis. We present a system of four coupled type of partial differential equations. Four leading players are taken into consideration: LDL (L), oxidized LDL (Lox), immune cells (M ) and the pro-inflammatory cytokines (C). In addition, one characteristic parameter taken into account is the permeability of the endothelial layer. A stability analysis and existence proof for fixed points of the kinetic system is presented leading to a biological interpretation. We are able to distinguish three main cases of the disease state that correlates with the permeability of the endothelial layer; where we can note that the permeability is classified according to its value based on the remaining parameters. In fact, when the permeability is low, this case is considered to be the disease free state since no chronic inflammatory reaction occurs due to the non-initiation of the auto-amplification process. With intermediate permeability, a wave propagation corresponding to a chronic inflammatory reaction might happen, whether the initial perturbation overcome a threshold or not. With high permeability, even a small perturbation of the disease free state drives to a chronic inflammatory reaction represented by a wave propagation.

Integrated thinking is the dynamic reflection of the relationships between the organization different operating and functional units and the capitals used as defined by the IIRC. The integrated decision making and actions that take short medium and long term value creation can be attained by adopting integrated thinking. Managers and employees must, however, be aware of a matrix of considerations that combines each of the six capitals (i.e. financial, manufactured, intellectual, human, social and natural) with each functional unit in an organization. Integrated reporting applies principles and concepts that emphasizes on having the reporting process more cohesive, efficient and adopting' integrated thinking'. It improves the quality of the information available to financial capital providers so that the allocation of capital is more efficient and productive. Previous researchers studied integrated reporting and its importance on the welfare of the organization; however, none of the studies investigated practically the effect of integrated reporting on business profitability and sustainability. The aim of this paper is to investigate the variable affecting the adoption of integrated reporting in Lebanon. The researcher will conduct a questionnaire in order to support the paper objectives. The sample will consist of banks, audit firms and multinational companies. A Regression analysis was conducted to verify the relation between the dependent variable (Adoption of integrated reporting) and the independent variables (Education, and Occupying a position in the accounting department).Also regression analysis is used in order to study the impact of the expected challenges on the application of integrated reporting. This paper will help in extending the knowledge and the deep understanding of integrated reporting as a crucial basis in organization development and sustainability.

In any nation across the world, effective governance involves improving the lives of all, providing value for new generations, consistent allocation of duties and functions, accountable decisions, providing quality of information, transparency and responsibility, good performance, a strong legal system, and above all developing sustainability on all levels. Governance is rooted and established based on the collaboration and coordination among nation’s governments, organizations, and people. The sluggishness in setting such governance goals as well as the incapability of many governments, like the Lebanese one, to develop and execute adequate legislative and institutional initiatives coupled with the absence of corporate governance knowledge, given that organizations remain connected to their elderly conventional method to manage their businesses that are based on nepotism, corruption legislation, and sectarian distribution, represent a crucial challenge for any reform and good governance endeavor. This paper aims to approach the need for Lebanon to reconsider new governance strategy and organizational and institutional reforms, especially, in conjunction with the severe economic crisis facing the country, the explosion of the port of Beirut on August 4, 2020, and the awaiting implementation of CEDRE project. The analysis revealed that moving to a new perspective in a complicated social and political environment, like Lebanon, involves multiple aspects. As a result, an in-depth implementation of a New Lebanese Public Governance in Lebanon along with political stabilization must lead to a progressive structural administrative reform and change which will also contribute to boosting confidence with the international community and speed up the international financial donation and support that will help Lebanon to heal its wounds and rise again. The defiance is to figure out if this could be another lost opportunity.