Now a day's due to emerging global economy, e-commerce and e-business have increasingly become a necessary component of business strategy and a strong catalyst for economic development. The integration of information and communications technology in business has revolutionized relationships within organizations and those between and among organizations and individuals. The new information technology is becoming an important factor in the future development of financial services industry, and especially banking industry. The results of this study shows that e-banking serves several advantages to Iranian banking sector, however, the study also shows that the Iranian customers have not enough knowledge regarding e-banking which is rendering by banking sector in Iran.

Information edge and 3rd millennium predisposed so many of revolutions. Business organization with emphasize
on information systems is try to gathering desirable information for decision making. Because of comprehensive
change in business background and emerge of computers and internet, the business structure and needed
information had change, the competitiveness as a major factor for life of organizations in information edge is
preyed of information technology challenges. In this article we have reviewed in the literature of information
systems and discussed the concepts of information system as a strategic tool

Training is essential to the growth and economic well-being of a nation. This need for training pervades all levels of industry, for a national level where a country's well being in enhanced by training, to each company where productivity is improved, down to the individual whose skills are enhanced and as a result improve their position in the workplace. In other words, Training is one of the most pervasive methods for enhancing individual productivity and improving job performance in the work environment (Goldstein and Ford 2002;Gupta and Bostrom 2006). Training effectiveness must cause behavior change (i.e. skill transfer for job performance), thereby resulting in organizational performance (Goldstein and Ford 2002). The results of this study shows that on the job training is strongly affects to more creativity, achieving organizational objectives and improves work quality.

PurposeThis study examines the impact of intellectual capital efficiency and corporate governance mechanisms on the annual report readability of Oman's financial sector companies.Design/methodology/approachThe study uses a sample of 150 firm-year observations of listed financial sector companies in the Muscat Securities Market, Oman, from 2014 to 2018. Flesch Reading ease and Flesch Kinkaid Index are used as proxies for annual report readability. As part of sensitivity analysis, the study also uses the natural logarithm of annual report pages as alternative readability measures. The investigation is conducted using random effects regression analysis and supported with system GMM estimation for robustness.FindingsThe findings of this study demonstrate a decrease in intellectual capital efficiency associated with better readability of annual reports for the financial sector firms. Alternatively, banks report a positive association of intellectual capital efficiency with the Flesch Reading ease score of the annual report. The structural capital and capital employed efficiency are also found to be negatively associated with annual report readability. Corporate governance mechanisms such as dispersed ownership and audit committee size also result in easy-to-read annual reports that support agency theory.Research limitations/implicationsThe research was conducted for financial firms of Oman, and thereby the findings can be generalized to the financial sector of countries with similar settings, such as the Gulf Cooperation Council (GCC) region.Practical implicationsThe policy implications arising from this study suggest a strengthening of the intellectual capital efficiency and corporate governance mechanisms to improve the readability of the firms and thereby increase investor confidence.Originality/valueThis paper's uniqueness is in the model used to investigate the impact of intellectual capital efficiency and corporate governance mechanisms on the annual report readability of an emerging market.

Purpose The purpose of this study is to evaluate the impact of corporate governance on intellectual capital (IC) in companies listed on the Tehran stock exchange. Design/methodology/approach In this paper, the board features (size, independence and CEO duality) and the characteristics of the audit committee (financial expertise, independence and size) are considered to measure the factors of corporate governance. The IC is also divided into communicative, human, structural and value-added IC. Research data are gathered using a sample of 132 companies during 2013-2016. Research hypotheses are analyzed using panel data and logistic regression models. Findings The findings indicate that while the board’s independence, financial expertise and the size of the audit committee are negatively related to the communicative capital, the relationship between audit committee independence and communicative capital is positive and significant. Further, the authors observe that there is a positive relationship between board independence and human capital, a negative and significant link between audit committee size and human capital. By the way, the results reveal that audit committee independence and audit committee size have, respectively positive and negative impact on structural capital. Originality/value The results of the current study may give more insight into the relationship between corporate governance and managerial capital in developing nations.

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The purpose of this paper is to introduce a useful online interactive dashboard (https://mahdisalehi.shinyapps.io/Covid19Dashboard/) that visualize and follow confirmed cases of COVID-19 in real-time. The dashboard was made publicly available on 6 April 2020 to illustrate the counts of confirmed cases, deaths, and recoveries of COVID-19 at the level of country or continent. This dashboard is intended as a user-friendly dashboard for researchers as well as the general public to track the COVID-19 pandemic, and is generated from trusted data sources and built in open-source R software (Shiny in particular); ensuring a high sense of transparency and reproducibility. The R Shiny framework serves as a platform for visualization and analysis of the data, as well as an advance to capitalize on existing data curation to support and enable open science. Coded analysis here includes logistic and Gompertz growth models, as two mathematical tools for predicting the future of the COVID-19 pandemic, as well as the Moran's index metric, which gives a spatial perspective via heat maps that may assist in the identification of latent responses and behavioral patterns. This analysis provides real-time statistical application aiming to make sense to academic- and public consumers of the large amount of data that is being accumulated due to the COVID-19 pandemic.

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