Osman Abdelrahman

Several variable were used to characterize the relationship between social factors such are gender, age, education level, income level, health effect, years of smoking increase cigarette price and smoking rate conducted in this study lower income groups smoking in Malaysia by questionnaire survey. These variables were analyzed by reliability test, ANOVA tables, correlation and regressions. The result found that the reliability test found that all variable significant except the increase cigarette price. The ANOVA tables correlation and regression analysis also found that all variables are significantly have relationships with each other found. Except increase of cigarette price which is not significantly with these variables. Also all study variable were found in a good agreement with the study hypotheses assumed in the present work.

Purpose: SMEs' performance in Sudan is in downturn and calls for research-based solution. To address this, this conceptual study proposes a model entailing management accounting practices (costing, budgeting, and performance measures practices) as predictors of SMEs' performance. Also, research findings on the relationship between management accounting practices and performance are inconsistent.  Given this, this study proposes a model entailing management accounting practices as determinants of SMEs' performance with moderating role of external business environment. Design/methodology/approach: This work is theorized based on extensive literature survey through which a conceptual model is developed and discussed. Inconsistent relationship between management accounting practices and performance is valuated and established via published research. Also, moderating role of external business environment is discussed and validated based on contingency theory. Findings: This p...