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Due to COVID-19 pandemic majority of public and private institutions around the world went to lockdown for an unknown end. One of the most important sectors, which faced trouble was education, hence many universities and academic institutions have shifted to online learning via various platforms to make their academic year going. Tishk International University as one of the private universities in Sulaymaniyah has conducted different online platforms to survive academic year. Students’ perception toward online education became a great question to be answered during the coronavirus period. Secondary data were collected via questionnaire based on Likert Style, and the results showed that, minor majority of the answers were satisfied in term of experiencing online education, which is considered as accepted because it was first experience. Moreover, even though 40% of them were happy about online education more than half of the respondents received lower than what they have expected.

Through the growing number of students, universities are moving like a private company in the market. They are always trying to increase their students, namely customers to survive in this competitive field. The purpose of the study was to clarify the predictors of the students’ choices for the university in Kurdistan region of Iraq. To do this, 400 students selected from the American University of Sulaimani (AUIS), Human Development University, and Cihan University which are the main private institutions of Sulaimani City. The results show that scientific activities and campus facilities have affected the reputation of the university, and consequently reputation influenced students to advice that university to others. When it is thought that advice play an important role in the university selection, these results are very important for the practitioners in order to increase their market share in the region.

This research mainly focused on the external auditors’ responsibilities in Kurdistan regarding the audit procedure and it’s important to collect evidence which consider the willingness of the companies to run from tax. I interviewed two professional individuals in the Directorate of Financial Supervision Office who are auditing both governmental organizations and private sectors in Kurdistan region. I asked them whether they have an efficient audit procedure in order to collect sufficient and appropriate audit evidence in order to prevent any running from taxes by the companies. The purpose of this research is to persuade the companies and external auditors that the external auditor can play a significant role in recommending and preventing the companies to not run from tax.

This study aims to understand the satisfaction parameters of the mobile instant messaging application users in Kurdistan Region of Iraq. To do that, MIMQual survey of Demir and Aydinli (2016) have been conducted as survey questionnaire to the users in the region. Initially exploratory factor analysis and reliability analysis have been proposed to validate the questionnaire in the region. Secondly, regression analysis has been proposed to test the impact of each dimension on the user satisfaction. After that, again regression model have been proposed to understand the determinants of the willingness to pay for an application. Due to this model have been proposed in Turkey first, it has been learned in this study that there are some similarities and some differentiations of Kurdistan Region regarding to Turkey. More details about the research have been evaluated and concluded in the paper.

This research mainly focused on the evaluation of the companies’ liquidity by using financial ratios analysis. One of the UK retail company has selected to be evaluated through analyzing their data which is available on their financial statements. Potentially, cash flow statement of this company has considered to be used for evaluating liquidity, because most of the important information for this purpose can be found in this statement. A hypothesis has been developed in which financial ratios analysis can help the investors to choose the company for purchasing their shares and it has been approved because the numbers indicated that liquidity is important as much as profit for attracting investors to purchase the company’s share owing to providing confidentiality for the company. More information has proposed in this research.