• Name: Asst. Lect. Bryar Sami Abdulrahman
  • Address: Qalaai Zanist Journal Office,
    Lebanese French University,
    100 Meter Road,
    Erbil,
    Kurdistan Region,
    Iraq.
  • affiliation: Accounting and Finance, collage of Administration and Economics, Lebanese French University, Erbil, Iraq
  • Phone +964 750 029 8229