CURRICULUM VITAE

Prof. Tariq H. Ismail, Ph.D

Cairo University Faculty of Commerce Department of Accounting 12613, Orman, Giza, Egypt Office phone: (002) 0235674941 (+966) 536349312 /(+2) 0100 1369 557 (Cell) E-Mail: thassaneen@cu.edu.eg

Education

1994 Ph.D., Accounting Cairo University in partnership with the department of accounting and finance, the University of Birmingham, UK. Thesis Title: Rationalizing Investment Decisions using Continuous Discounted Cash Flow Models and Utility Theory. Guided by Professors Michel Wilkes (University of Birmingham) and Shaky Bashdy (Cairo University).

1987 M.A., Accounting Cairo University, Egypt. Thesis Title: Cash Flow Concepts for Investment Appraisal. Guided by Professor Shawky Bashady.

1981 B.A., Accounting, Cairo university, Egypt.

Languages Arabic: Native Speaker

English: Fluent

Computer Literates Microsoft Soft Applications. Accounting Packages (Peachtree, Quick Books). Statistical Packages (SPSS, SAS, MINITAB). Quantitative Systems for Business Package (QSB). Neural Networks Packages (Pythia, Matlab). Quantitative Methods Applications in Accounting (Quick Quant).

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ACADEMIC EXPERIENCE

Research Interest

1- Investigating factors that might affect financial and non-financial disclosure.

2- Studying auditors’ perceptions on audit tasks and risk management.

3- The developments and advancement of performance evaluation and project appraisal measures.

Teaching Experience

Teaching experience includes developing curriculum, designing syllabus and course materials and portfolios. Courses are provided to both undergraduate and graduate candidates including PhD, Master, and MBA. The language of instruction of the courses is

English.

Teaching Interest

Financial & Intermediate Accounting, Accounting Information Systems, Cost Accounting, Managerial Accounting, Project Economics and Financial Statement Analysis.

Feb. 2011- Professor of Accounting, Faculty of Business Administration, Majmaah University, Majmaah, Kingdom of Saudi Arabia.

2004- Jan 2011

Associate Professor then Professor of Accounting, Department of Accounting, Faculty of Commerce, Cairo University, Giza, Egypt.

2006- 2007 Full Time Appointment, Associate Professor of Accounting, Misr International University (MIU), Egypt.

2000- 2004

Assistant Professor then Associate Professor of Accounting, Department of Accounting, the Collage of Business & Economics, the University of Qatar, Doha, Qatar.

1994- 2000 Assistant Professor of Accounting, The English Section, Faculty of Commerce, Cairo University, Egypt.

1991-1993

Doctoral candidate in the Department of Accounting & Finance, the University of Birmingham, UK (as part of co-supervision protocol with Cairo University).

1981- 1991 Demonstrator, then Assistant Lecture in Accounting, Faculty of Commerce, Cairo University, Egypt.

Visiting Appointments 2010 Sadat Academy for Management Sciences, in collaboration of the

University of Toledo, United Sates of America.

2008 Ahmed Bin Mohamed Military College, Doha, Qatar.

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2007 Misr International University (MIU), Egypt.

2007

Sadat Academy for Management Sciences, in collaboration of the University of New Brunswick, Canada

2007 Ismalliah Faculty of Commerce, Suez Canal University, Ismalliah, Egypt

2006 Aspen University, Denver, Colorado, USA (Cairo Campus)

2006 Akhbar Elyoum Academy, Egypt.

2006 University of Modern Sciences & Arts (MSA), Cairo, in collaboration of Middlesex University, UK.

2006 The Arab Academy for Banking & Financial Sciences, Cairo Egypt

1999 University of Qatar, Qatar.

1998 The Egyptian Institute of Accountants and Auditors, Cairo, Egypt

NATIONAL & INTERNATIONAL PROFESSIONAL AWARDS/GRANTS June 2012 Distinguished researcher award of social sciences, Majmaah

University, Saudi Arabia.

March 2011 Majmaah University research grant.

October 2011 Cairo University acknowledge award on International Publications.

April 2009 Cairo University acknowledge award on International Publications.

October 2008 Cairo University acknowledge award on International Publications

November 2007

International Accounting Federation’ (IFAC, USA) acknowledge award on commentary on exposure draft” project appraisal using discounted cash flow”.

Sep. 2007 Quality education grant, Georgia State University, J Mack Robinson College of Business in Collaboration of Cairo University.

December 1991

Ph.D. grant, Ministry of Higher Education, Egypt.

INTERNATIONAL PROFESSIONAL ACTIVITIES

December 2011-

Member, Editorial Advisory and Review Board, Journal of Financial Reporting and Accounting.

July 2010-Present

Member, Editorial Advisory Board of Emerald Emerging Markets Case Studies.

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April 2010- Present

Member, Editorial Board, International Journal of Economics and Accounting.

March 2010 Guest Editor, Special Issue on Egyptian Accounting: Past, Present and Future. International Journal of Economics and Accounting

January 2010 Reviewer, 2010 American Accounting Association Annual Meeting and Conference on Reaching and Learning in Accounting, July 31-August 4, 2010, San Francisco, CA.

December 2009

Reviewer, Finance and Corporate Governance Conference, School of Accounting and the School of Economics & Finance, La Trobe University, April 7-9, 2010, Melbourne, Australia.

October 2009 - Present

Reviewer, Journal of Accounting & Taxation.

Nov. 2009- Reviewer, American Journal of Economics and Business Administration.

Sep. 2009 Reviewer, The Canadian Academic Accounting Conference 2010:

accounting in a globally connected economy, Vancouver, British Columbia, May 27-30.

Jan. 2009- Present

Member, Editorial Board, International Journal of Management Accounting Research.

Dec. 2008- Present

Ad Hoc Reviewer, Journal of Accounting and Organizational Change

July 2008- Present

Member, Editorial Board, Academy of Accounting & Financial Studies Journal.

2006- Present Member, Editorial Board, the World Journal of Financial Management.

May 2007 Guest Editor, Transformations in Business & Economics Journal.

2006-present Peer Reviewer, The National Committee of Quality Assurance & Accreditation, Ministry of Higher Education, Egypt

2005-present Ad Hoc Reviewer, Managerial Auditing Journal, UK

2005-present Ad Hoc Reviewer, International Journal of Productivity and Performance Management, UK

2005 Reviewer, The 2005 International Business Information Management (IBIMA) conference on Information Management in Modern Enterprise, 5-7 July 2005, Lisbon , Portugal

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2004 Reviewer, The 2004 International Business Information Management (IBIMA) conference on Information Technology & Organizations in the 21st Century, Amman, Jordan, July 4-6.

UNIVERSITY ACTIVITIES

Research Interests Financial reporting in emerging markets.

Corporate governance in knowledge economics.

Intellectual capital reporting.

Neural Networks applications in accounting.

Academic Advising Dissertations Advisor of Graduated Students

2009-2011 Nesma Al-Shayeb. Master. Dissertation title: Financial and Non-Financial Determinants of Voluntary Disclosure and their Influences on the Cost of Capital: An Empirical Study. Faculty of Commerce, Cairo University.

2008-2011 Manal Alsayed. Master Dissertation title: Accounting and Non-Accounting Implications of Corporate Governance on Firms’ Fair Value, Faculty of Commerce, Cairo University.

2008-2011 Sara Abdalah. Master Dissertation title: The Characteristics and Determinants of Voluntary Internet Corporate Disclosure: A Comparative Study, Faculty of Commerce, Cairo University.

2009-2011 Nancy Ahmed. Master

Dissertation title: Organizational and Environmental Determinants of Costing Systems and their Impact on Corporate Performance: An Empirical Study, Faculty of Commerce, Cairo University.

2007-2009 Nermeen Shehata. Master Dissertation title: Investigating the Association between Firm Characteristics and Disclosure Level, Faculty of Commerce, Cairo University.

2006-2009 Enjy Aref. Master Dissertation title: Risk Management Audit in Banks: An Empirical Study, Faculty of Commerce, Cairo University.

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2004-2007 Nermeen Soubhy. Master Dissertation title: Auditors’ Perceptions on the Work Needed in Web-Based Reporting, Faculty of Commerce, Cairo University.

External / Internal Member of Dissertations Examining Committee

Jan. 2011 Amira Yousry, Ph.D. Candidate, Canal Suez University, Ismailia, Egypt Dissertation title: An analytical study to measure the impact of auditing process in diminishing the operation’s risk of universal banks in light of the International developments.

Feb. 2011 Marwa Habib, Ph.D. Candidate, Cairo University, Cairo, Egypt. Dissertation title: Environmental auditing for increasing the effectiveness of auditor’s report- A proposed approach

March. 2011 Waleed Zaghloul, Ph.D. Candidate, Canal Suez University, Ismailia, Egypt Dissertation title: An explanatory study to measure the impact of accounting conservatism on quality of financial reports according to the Egyptian Accounting Standards.

Oct. 2010 Rasha Elbolok, Master Candidate, Canal Suez University, Ismailia, Egypt,. Dissertation title: Measuring the impact of conditional and unconditional accounting conservatism practices on earnings’ quality and stock prices: An empirical study

August 2007 Marwa Al-Nahas, Master Candidate, Cairo University, Cairo, Egypt. Dissertation title: Modifying audit risk model for the improvements of the audit efficiency and effectiveness for multiplication audit engagements: an empirical study.

March 2007 Ahmed Emad, Master Candidate, Ain Shams University, Cairo, Egypt. Dissertation title: The Impact of intellectual capital disclosure on the information content of financial statements.

Feb. 2006 Dian Alaghbary,

Master Candidate, Cairo University, Cairo, Egypt. Dissertation title: Jordanian auditors’ perceptions of the gap between Jordanian and International standards on auditors responsibility.

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Administrative and University Services - Advisor for Deanship of Scientific Research, Majmaah University,

Kingdom of Saudi Arabia.

- Coordinator, strategic plan, Majmaah University, Kingdom of

Saudi Arabia.

- Director, Quality Department, Majmaah University, Kingdom of

Saudi Arabia.

- Member, Scientific Research Board Committee, Majmaah

University, Kingdom of Saudi Arabia.

- Member, University Academic/Faculty Council (Egypt, Saudi

Arabia, Qatar).

- Member, Quality Assurance Advisory Committee, Qatar

University.

- Member, Department Academics/Curriculum Advisory

Committee (Egypt, Saudi Arabia, Qatar).

- Member, Academic Hiring Committee (Qatar).

- Member, Library Development Committee (Egypt).

- Member, Strategic Plan Development Committee (Qatar

University).

- University web advisory and developing committee (Qatar).

- Judge, students’ proposals & manuscripts.

PUBLICATIONS Refereed Journal Articles

The Influence of Organizational and Environmental Factors on Cost Systems Design in Egypt, British Journal of Economics, Finance and Management Sciences, 2012, Vol. 4 No.2, pp. 31-51.

Stock Option Fraud Prevention in Islamic Culture Country: Do Corporate Governance Matters?, Journal of Financial Reporting and Accounting, 2012, forthcoming. Do Conditional and Unconditional Conservatism Impact Earnings’ Quality and Stock Prices in Egypt?, Research Journal of Finance and Accounting , Vol. 2, No. 7, 2011.

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Internal auditors' perception about their role in risk management audit in Egyptian banking sector, International Journal of Economics & Accounting, Vol. 3, No. 2, 2012.

Disclosure practices in Egypt: what are factors beyond the low level?’. International Journal of Economics and Accounting, 2012, forthcoming).

Intellectual capital reporting in knowledge economy of Egypt. International Journal of Critical Accounting, 3(2/3), 2011.

Review of literature linking corporate performance to mergers and acquisitions, Review of Financial and Accounting Studies Journal, Issue 1, 2011.

Exploring improvements of post-merger corporate performance-

the case of Egypt, The IUP Journal of Business Strategy, Vol. VIII, No. 1, 2011.

Ethical perceptions on earnings manipulation in Turkey: An exploration of differences in preparers and users’ perspectives, Research Journal of Finance and Accounting, Vol. 2, No. 3, 2011.

Determinants of auditors’ perceptions of the work needed in the audit of internet-based financial reports in Egypt, Journal of Applied Accounting Research, Vol. 10, No. 2, 2009.

Board of directors’ governance challenges and earnings management, Journal of Accounting and Organization Change, Vol.5, No. 3, 2009.

Sarbanes-Oxley 404 material weaknesses and earning restatements: does corporate governance matter?, American Accounting Association 2009 Southeast Region Meeting, April 30 – May 2, 2009, Mississippi University, USA.

Management accounting and the effective returns on investments: a review and analysis, Accounting, Management & Insurance Journal, April 2008.

Performance evaluation measures in the private sector: the Egyptian practice, Managerial Auditing Journal, Vol. 22, No. 5, May 2007.

Investment appraisal under conditions of continuous and discrete

cash flows and discounting, Managerial Auditing Journal, Vol. 20, No. 1, 2005.

An empirical investigation of factors influencing voluntary

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disclosure of financial information on the Internet in the GCC countries, Working Paper Series, Social Science Electronic Publishing, Inc., Aug 2003.

An analytical review of audit quality standards & models, Accounting, Management & Insurance Review, Faculty of Commerce, Cairo University, Egypt, Vo1. 60, 2003.

The relationship between information technology and firm performance, Accounting, Management & Insurance Review, Faculty of Commerce, Cairo University, Egypt, Vo1. 61, 2003.

Environmental costs allocation under the activity-based costing systems”, Cost Accounting Journal, Cairo, Egypt, May 2000.

Voluntarily financial information disclosed on the Internet in the GCC countries: the cases of Qatar, Bahrain, and Saudi Arabia, Accounting, Management & Insurance Review, Faculty of Commerce, Cairo University, Egypt, Vo1. 7, 2002.

Neural networks models & the going concern prediction, Journal of Business Research, University of Helwan Journal, Cairo, December 1998.

Conference Proceedings and Presentations Recent Trends in Accounting Education, 3rd Annual Congress of

Accountants in Qatar, Qatari Association of Certified Public Accountants, Doha, Qatar, Nov. 23, 2011.

Investigating the relationship between firm characteristics and

mandatory disclosure level within the Egyptian environment, 33rd annual congress of the European Accounting Association, 19-21 May, 2010, Istanbul, Turkey.

Internal control weaknesses over financial reporting and restatements: the role of corporate governance, Audit and Accounting Convergence 2009 Annual Convention, Babes-Bolyai University, Cluj Napoca, Romania, June 2009.

Internal auditors' perception about their role in risk management audit in Egyptian banking sector, Audit and Accounting Convergence 2009 Annual Convention, Babes-Bolyai University, Cluj Napoca, Romania, Jun2 2009.

Intellectual capital reporting in knowledge economy: evidence from Egypt, 3rd International Conference on Economization in Rapidly Changing World, the College of Business Administration-Kuwait University, Dec. 16-17, 2008.

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Auditors' perceptions on tasks towards Internet reporting:

Egyptian perspective , 3rd International Conference on Accounting and Management Information Systems (AMIS), Academy of Economic Studies of Bucharest, Faculty of Accounting & Management Systems, Bucharest, Romania, June 19-20, 2008 .

A UK study on assumed cash flow conditions and the application of the traditional discounting cash flow model, Working Paper, Department of Accounting & Finance, University Birmingham, UK.

Strategic cost management and value creation: The missing link, 2nd International Conference, Accounting and Management Information Systems, Value Creation and Globalization, Bucharest, Romania, June 2007.

Determinants of performance evaluation measures in the private sector: the Egyptian practices, Proceedings of the International Scientific Conference on Development of Economy: Theory and Practice, Kaunas Faculty of Humanities, Vilnius University, Kaunas, Lithuania, Sep. 22-23, 2006.

Auditors’ perceptions towards factors affecting audit quality, Proceedings of the 3rd Annual Conference on Future of Auditing & Accounting, Department of Accounting, University of Cairo, Egypt, June 21-21, 2006.

The relationship among target costs, standard costs and cost leadership strategy, Proceedings of the 2nd Annual Conference on Future of Auditing & Accounting, Department of Accounting, University of Cairo, Egypt, 15th June 2005.

Analyzing audit quality, Proceedings of the 1st Conference on Future of Auditing & Accounting, Department of Accounting, University of Cairo, Egypt, March 19-21, 2003.

Factors affecting audit quality in Qatari firms, Proceedings of Annual Conference of Accounting, Applied Science University, Amman, Jordan, July 22-25. 2003.

Rationalizing investment decisions, The BAA/ICAEW Doctoral Colloquium, April 1992, Brunel University of West London, UK, (Working paper).

Manuscripts submitted to refereed International journals and in review process

Impact of Market and Organizational Determinants on Voluntary Disclosure and Cost of Capital in Egyptian Companies, Meditari Accountancy Research (Emerald).

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Intellectual Capital Disclosure Practice of Egyptian Companies: Does Corporate Governance Matter?, Journal of Accounting in Emerging Economics (Emerald).

Books

Perspectives in Accounting Practices: Corporate Disclosure, Performance, Governance and Risk Management. VDM Publishing House Ltd: Germany, 2010.

Intellectual Capital Reporting in Knowledge Economy: The Relevance of Corporate Governance, VDM Publishing House Ltd: Germany, 2010 .

Contemporary Issues in Investments Appraisal, Dar Al Nahda for Publishing, Cairo, Egypt, 2006.

Accounting Information Systems, Dar El Hany Publishing, Cairo, Egypt, 2006.

Computer-Based Accounting Information Systems: Part II, Dar Al Nahda for Publishing, Cairo, Egypt, 2001.

Computers for Business Studies, the Open Education Center, Faculty of Commerce, Cairo University, 2000.

Computer-Based Accounting Information Systems: Part I, Dar Al Nahda for Publishing, Cairo, Egypt, 2nd ed., 2000.

Investment & Financing Costs, the Open Education Center, Faculty of Commerce, Cairo University, 1997.

Chapters in Books

Mahmoud, G. and Azab, Accounting Information Systems, 2005. Sibay, A. and S. Dawe, Cost Accounting, 2006.

Sibay, A., A. Investment Analysis & Evaluation, 2006.

Conferences/Workshops

International Financial Reporting Standards Conference: Challenges and Opportunites, Qassim University, Saudi Arabia, May 1st and 2nd 2012.

4th annual conference of Egyptian Institute of Directors On: Corporate Governance in SMEs”, Cairo June 22, 2010.

33rd annual congress of the European Accounting Association, 19-21 May, Istanbul, Turkey.

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1st Critical Accounting Society Symposium on ““Critical Accounting Issues in Emerging Countries”, School of Economics, Istanbul University, Istanbul, 18 May 2010.

The Future of the Banking Sector Post the financial crisis: Challenges and Opportunities, Egyptian Banking Institute, November 22-23, 2009.

3rd International Conference on Economization in Rapidly Changing World, the College of Business Administration-Kuwait University, Dec. 16-17, 2008.

3rd Forum of Accounting & Auditing Firms in GCC countries: The Accounting & Auditing profession as a Basis for Safeguarding Economy & Sustaining Economic Developments, GCC Accounting & Auditing Organization (GCCAAO), Doha- Qatar, May 6-7, 2008.

Accounting & Auditing Profession in Qatar Conference: Disclosure & Transparency in Financial Reports of Qatari Firms, Accounting Association of Qatar University, Doha-Qatar, April 1, 2008.

4th Annual Conference on Modern Trends in Accounting & Auditing, Cairo University, Cairo, Egypt, June 20, 2007.

3rd Annual Conference on Future of Accounting & Auditing, Cairo University, Cairo, Egypt, June 20-21, 2006.

1st Bank Marketing & Management Forum, American Bankers Association, May 28- June 1, 2006.

2nd Annual Conference on Future of Accounting & Auditing, Cairo University, Cairo, Egypt, 15th June, 2005.

3rd International Conference on Computer Science, Software Engineering, E-Business, and Applications, International Society for Computers & their Applications (USA), Cairo-Egypt, December 27-29, 2004.

1st Annual Conference on Future of Accounting & Auditing, Cairo University, Cairo, Egypt, 19-20 March, 2003.

The Annual Conference of Accounting, Applied Science University, Amman, Jordan, 22 -25 July, 2003.

International Arab Conference on Information Technology, University of Qatar, Qatar, 16th – 19th December 2002.

International Conference on Practical Measures to Establish a Common Market Between Muslim Countries, University of Qatar & Organization of the Islamic Conference, Qatar University, Qatar,

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May 13-15, 2002.

International Conference on Structure, Performance & Future of Financial Institutions in Members States of the Gulf-Operation Council (GCC), National Center for Economic Research, Qatar University, Qatar, 7-9 April, 2001.

Banking Symposium, Institute of International Finance Inc. & Qatar National Bank, Qatar University, Feb 6, 2001.

Texas International Education Consortium, Role of the Strategic Planning in University Development, Workshop, May 17, 2000. The University of Qatar, Doha, Qatar.

Quality Assurance in Higher Education, Quality Assurance Agency, UK, Work shop, 29-30 May, 2000, the University of Qatar, Doha, Qatar.

The Egyptian Environmental Affairs Agency, “Egypt’s Environment 99", The 2nd International Conference & Trade Fair for Environmental Management & Technology, November 24-26, 1999, The Cairo Conference Center, Cairo, Egypt.

The International Federation of Training, the 10th Conference on Training & Management Development, "Beyond Training & Development: Human Performance Technology", April 28-30, 1998, the Cairo Conference Center Cairo, Egypt.

The International Federation of Training, The ninth Conference on Training & Management Development, "Designing the Future", April 28-30, 1997, The Cairo Conference Center, Cairo, Egypt.

The Faculty of Commerce Conference," The Competitive Capabilities of Business Enterprises towards the GAAT", Dec. 24-26, 1995, Cairo University, Egypt.

The Scottish Accounting Group Conference, 10th September 1992, University of Dundee, Scotland.

II. Nonacademic Experience

External Auditor Appointments

An Independent accountant of Ajar Engineering Co., Qatar, 2003.

An independent accountant of the Animal & Poultry Husbandry Research Center, faculty of Veterinary Medicine, Cairo University, Cairo, Egypt, 1998-2000.

An independent accountant of the Newly Born Calves Diseases

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Research Center, faculty of Veterinary Medicine, Cairo University, Cairo, Egypt, 1998-2000.

Consultant - More than 15 years experience in the field of consulting. Extensive experience in designing costing accounting systems for both public and private organizations.

- Shared in consultancy in firms’ valuation for mergers & acquisitions decisions.

- Shared in designing of accounting systems for various types of firms. - Shared in conducting feasibility studies for a wide spectrum of investments.

The consultant teamwork include: Danish Agency of International Development, DHV Consultants (Nederland), AWACO (Nederland), Research & Commercial Studies Center.

Training Manager

Part time training manager responsible for designing & executing training programs in cost accounting, accounting information systems, financial accounting, financial statements analysis, managerial accounting, working capital management, feasibility studies and capital budgeting. The training Experiences to Institutions includes:

- EcoMan (United Arab of Emirates).

- Researches & Commercial Studies Center, Cairo University.

- International Experts & Consultants Associations S.A.E., Cairo.

- Gerbil for Training & Consultancy, Cairo.

- Qatar Edunet (Qatar).

- The Arab Center for Management (TEAM), Cairo.

- Saudi Human Resources Development Corporation (HRD) Riyadh, Saudi Arabia.

- Career Development Center (CDC), Cairo.

- Management Development Arab Center (MADAC), Cairo.

- Interconsult Training & Management Consultants, Cairo.

- Sadat Academy Training Centre, Cairo.

- Institute of Management Development, the American University in Cairo.

Training Program Courses

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Shared in the preparation of training materials for several customized training courses and participated in their presentation. The following are examples of such training modules conducted inside / outside Egypt:

- Cost Control Workshop, Petroleum Air Services Company (PAS), Cairo,

August 3-7, 2008

- MBA in Financial & Management Accounting, Qatar Petroleum, Kuala Lumpur, July 20-31, 2008.

- Cost Reduction, Manufacturing Commercial Vehicles Company (MCV), Cairo, June 23-24, 2008.

- Finance workshop for Nonfinancials Professions, the Islamic Corporation for Insurance of Investments and Export credit (Saudi Arabia), Dubai, December 2-6, 2007.

- Finance & Accounting for oil & Gas Industry, SABIC, ADNOC, RAS GAS. UAE, Dubai, November 4-8, 2007.

- Corporate Financial Planning, Budgeting and Costing Control. Qatar Gas Co., Kula Lumpur, Malaysia, July 8-19, 2007

- Corporate Financial Panning, Budgeting and Control, Aramco Joint Operations, Al Khafgi, Saudi Arabia, May 26-30, 2007.

- Integrated Financial Management, Alexandria National Iron & Steel Co., Cairo, August 20-24, 2006.

- Inventory Planning & Management, PetroJet Co, Cairo, Jan 1-3., 2006.

- Enhancing Financial Skills, PetroJet Co, Cairo, Sep.11-18, 2005.

- Roadmap for Cost Reduction, Gana Co., Saudi Arabia, August 25-31, 2005.

- Corporate Treasury Management, Ibn Zahr Co (Sabic Co.), Saudi Arabia, August 6-10, 2005.

- Feasibility Study of Transportation Services, East Delta Co, August 1-5, 2005.

- Finance for non-financials, Qatar Telecommunication co., Qatar, June 7-9, 2005.

- Strategic Cost Control in Construction Industry, the Nile Co. for Infrastructures, March 24-29, 2005.

- Economics of operation & improving performance, the Egyptian authority of vaccination, Feb 2005.

- Financial planning and budgeting, the Egyptian authority of vaccination,

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March 1998.

- Finance for non-finance staff, Saudi Aramco Shell Refinery co. (SASREF), Al-Jubil, Saudi Arabia, Aug. 1998 (HRD).

- Designing managerial control systems, The National Bank of The Country of Malawi, Aug. 1997 (CDC).

- Cost management for managers and prospective managers, Eastern Petrochemical Co., Al Jubil, Saudi Arabia, Sep. 1997 (Interconsult)

- Financial management & budgeting for non-finance managers, The National Organization for Potable Water & Sanitary Drainage, Jan. 1996. (AWACO).

- Financial management and accounting systems, The National Organization of Potable Water & Sanitary Drainage, March 1997 (D.H.V. Consultants)

- Computer based financial analysis, Institute of Management Development, The American University in Cairo, April 1995.

- Cost control techniques for middle management level in the Arab Contractors Co., (Osman Ahmed Co.,), Oct.1994- Oct.1996.

- Cost variance analysis for middle management level in the Arab Contractors Co., (Osman Ahmed Co.,), Oct.1994-Oct.1996.

- Cost & managerial accounting for middle management level in the electronic industry, AT&T Co., Dec. 1995 (TEAM)

- Budgeting as a tool for planning & control for middle management level in the Arab Contractors Co., Feb.1995-Dec.1996.

- Financial analysis for non-financial manager, El Nars Co. for fertilizer & chemical industries, Suez & Talkha, March 1995 (MADAC)

- Feasibility studies training program for top management level in the water supply utility in The Governorate of Aswan, May 1995 (Chemonics).

Executive Manager 1981- 1991

Part time executive manager of GLYCO Trading Co. (Egypt), the main activity of the company s to import cars’ spare parts. (Responsibility: preparing, monitoring & managing activities related to accounts, accounts & notes receivable, accounts & notes payable, bank accounts, bank reconciliations, customs, letter of credits, letter of guarantees, financing issues, budgeting, and feasibility studies).

Affiliations

The Allied Academics, USA.

German Academic Association for Business Research, Germany

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The World Research Organization, South Africa.

AuthorAID, International Research Community.

Emerald Literati Club, UK.

The Canadian Center for Pollution Prevention, Sarnia, Canada

The Accounting & Auditing Association, Cairo, Egypt.

References

Dr. Aida Sy Assistant Professor of Accounting Marist College New York Aida.Sy@marist.edu Prof. Said Daw Dean, Faculty of Commerce, Cairo University, Egypt. (+2) 61661011011 Dr. Khalid Al Khater Dean, Academic Affaires Ahmed Bin Mohamed Military Collage Doha, Qatar

(+974) 5521 359

Dr. Ibrahim Al-Lhidan Dean, Scientific Research Majmaah University Majmaah, Kingdom of Saudi Arabia (+966) 460110554