Research Article
Special Issue
The Efficiency of SAP in improving the HR
Performance Case Study: Masdar Building Materials
in the Kingdom of Saudi Arabia
Fudhah Ateq ALSelami
Management Information Systems, University of Jeddah, College of Business-Alkamel Branch
Jeddah, Saudi Arabia
faalsulami2@uj.edu.sa
Published online: 5 March 2018
Abstract— This study is aimed at identifying the efficiency of the
enterprise resource planning system (SAP) in developing the
human resources performance at Saudi Arabia-based Masdar
Building Materials. After the Company was expanded to 186
branches spreading across the Kingdom, an urgent need has been
identified for the unification of the Company's procedures at all
branches. Thus, the top management gave the green light for
starting the application of the SAP in February 2014. The study
showed the technical capabilities of SAP in simplifying the
operations at the operational, administrative and strategic levels,
as well as identifying the contribution of SAP in the improvement
of HR performance. The views and responses have been used to
reach the study results. Almost (50) employees with different
positions participated in the study, and their responses were
analyzed using the statistical analytical software SPSS.The study
came out with the result that the efficiency of the SAP in
developing the HR performance was very high, and that the
contribution of the system to the improvement of the HR
performance was very high.
Key Words- SAP, human resources management, Masdar
Building Materials Company
I. INTRODUCTION
The need of HR management for advanced information
systems stems from the importance of such systems that allow
the management to achieve coordination between the available
production factors on one hand and the internet and external
environmental factors on the other. the information systems of
the HR management will help the organizations maintain their
updated databases [1] [2].Several experts state that the HR
management of any Saudi company faces several challenges
such as the storage and retrieval of data, the appointment and
dismissal, the black lists, the social security issues and other
records related to the Ministry of Labor as well as follow-up of
the performance and training measures. Consequently, the
SAP systems play a major role in the human resource
management, especially in Saudi Arabia.
The SAP system aims to manage the information of an
organization [3]. The organization usually purchases the
system to reduce the period of work cycle, boost its efficiency
and create information as quick as possible. Moreover, the
SAP system allows managers to control and follow up
business, which accordingly accelerates decision making. The
organizations seek to purchase the SAP system when facing
complicated and overlapping problems. Most organizations
seek to get commercial privileges through applying the SAP
doi: http://dx.doi.org/10.4314/jfas.v10i4s.47
J Fundam Appl Sci. 2018, 10(4S), 120-125
system, which includes the achievement of the company's
financial goals such as increasing the production and
efficiency as well as boosting earnings and growth of the
organization. The other privileges include simplifying the
company's operational and administrative operations, getting
information as quick as possible, limiting the duplication of
data and improving the predictive capabilities.
Several specialized companies tended towards applying the
enterprise planning system, most prominent of which is the
one introduced by the German multinational software
corporation SAP SE. The software carrying SAP name was
introduced in 1972, and was designed by three German
programmers working at IBM who stepped down and
established their own company. Located in Wall dorf city,
Germany, SAP became one of the biggest companies that have
nearly 52,000 employees. The corporation worked on
developing the software to suit all of the company's branches,
regardless of the company's size. SAP became one of the
biggest firms offering practical solutions to companies [4].
However, the costs of these systems are very high, and thus
they are often purchased by major companies. The main
activity of the company is to introduce management programs
that help institutions to improve their business and link them to
one system, with the aim of ensuring their coherence and
ensuring their efficiency. Thus, there is no need to use several
systems or programs from different companies.
There are thousands of companies around the world using
the SAP application, such as SABIC, Aramco, Saudi Arabian
Airlines and Saudi Electricity Company. SAP applications are
called units and they are usually connected with each other.
However, any organization can buy one unit according to its
own needs.
The study targets the HR unit at Masdar, because it is the
first unit implemented. SAP software offers the necessary tools
for the management of the most important tool; namely
employees. In addition, the application provides solutions
helping the executive managers, the HR employees and
businessmen to achieve the company's strategic goals. It also
helps companies select and maintain their employees. SAP
system includes the employment affairs management,
personnel affairs management, the salaries, the organizational
management, the management of events, training and time and
the management of performance as well as employee self-
services (ESS) and manager self-service (MSS). The
Importance of the study highlights the efficiency of the SAP
120
 systemin developing theHR management through studying its
impacts and using it in the fields of analyzing, testing,
measuring and evaluating the activities of staff as well as
enhancing the sustainability and improvement of the human
factor, in addition to ensuring the services quality of the
organization and boosting the competitive privilege of Masdar
that is considered the sole company applying the SAP system
at the level of Saudi building materials sector.
II. LITERATURE REVIEW
Managing HR functions within a single database allows
companies to more accurately track rigs and employees while
improving the efficiency of payroll, work rotations, and logistics.
There are many researches focusing on the information systems of
human resources
A. The first study aimed at exploring the benefits of
using the SAP system to manage the human resource at the
Saudi Electricity Company (SECO). After SECO unified
power companies across the country, it had an urgent need to
standardize its procedures between the business areas in the
Kingdom. Therefore, the senior management agreed to start to
apply SAP in 2005. The goal of this paper was to reveal the
challenges facing the implementation of SAP, identify how to
plan the requirements of a human resource information system,
and to evaluate the performance of the contractors that
implemented the SAP. We used employee feedback to inform
our results. More than (90) employees from different locations
filled out the evaluation forms. We analyzed the responses
using SPSS and concluded there was a cost reduction of 33%
by using SAP[5]
B. The second study seeks to explore the extent of usage
of a Human Resource Information System (HRIS) in mid to
large sized organizations and the advantages they derive from
the implementation of the same in the Human Resource
Planning (HRP) sub-functions. HRIS outline the integration
between Human Resource Management (HRM) and
Information Technology . Primary data was collected by
means of questionnaires from 50 senior and junior HR
executives/managers in three organizations in Pune. It was
found that the greatest uses of HRIS were its contribution to
the efficiency and effectiveness of HR planning through HRIS
skills’ inventory, HRIS training needs analysis, HRIS
succession planning and HRIS labour demand and supply
analysis. Results showed that identification of unfilled job
positions accurately is the most frequently accepted HRIS
feature. Organizations can record good HR planning efficiency
and effectiveness if HRIS aligns with information system
strategy and HR strategy[6]
C. The third study showed some operators are turning to
SAP Human Capital Management (HCM) software systems to
better integrate and manage HR functions in-house. When
Vantage Drilling, an international offshore drilling contractor
employing nearly 1,000 personnel, began experiencing
increased growth, it decided to use SAP HCM to better track
its personnel, streamline HR tasks, and set in place a
foundation for continued expansion. Since implementing the
SAP HCM system, Vantage has seen improvements in
efficiency and accuracy, savings in time, lower labor costs, and
reduced risk in inputting data by using a single point of entry.
J Fundam Appl Sci. 2018, 10(4S), 120-125
companies are able to input data easily, quickly, and accurately
from a secure input point[7].
D. The fourth study evaluates the impact of the HRIS
system on HR functions, time management, cost management,
managerial satisfaction and organizational efficiency. A
sample of 101 managers was drawn from a Municipality in
South Africa using cluster sampling. Data was collected
using a self developed, closed-ended questionnaire comprising
of 28 items, the psychometric properties (validity, reliability)
of which was statistically assessed using Factor Analysis and
Cronbach’s Coefficient Alpha respectively. Data was
analyzed using descriptive and inferential statistics. The
results indicate that managers have a fairly positive view of the
impact of the HRIS on organizational effectiveness with the
greatest degree of confidence being placed on the impact of
HRIS on time management and on HR functions. The results
confirm that a well implemented and managed HRIS enables
readily available information to be translated into more
information sharing, greater knowledge transfer and
management. Consequently, the HRIS has the potential to
enhance the speed and quality of decision making and the
realization of the HR strategy, thereby enhancing
organizational effectiveness [8].
III. PROBLEM FORMULATION
The study answers the following questions:
•What is the efficiency of the SAP systems in developing
Masdar's HR management?
•How much does Masdar's staff use the SAP to achieve
their jobs?
• How much will the SAP contribute to the improvement
of Masdar's HR management?
•Do the personal and functional factors of Masdar's HR
employees effect the improvement of HR management
through the usage of the SAP ERP?
The study seeks to achieve the following goals:
 Identifying the importance of applying the SAP system to
the improvement of Masdar's HR management
 Evaluating and analyzing the technical capabilities to
recognize the difficulties facing these systems and
weighing on the efficiency of using them to provide
accurate real-time information
 Highlighting the importance of SAP system in helping the
companies in general and Masdar in particular to succeed
 Identifying the benefits of applying the SAP system such
as improving the communication between the different
departments
IV. STUDY TOOLS THE METHODOLOGY AND
TOOL OF RESEARCH
In This study is based on the descriptive and analytical
approach. To achieve the goals of this study, an office survey
was conducted and the previous relevant studies were taken in
account. A questionnaire of two parts has been conducted; the
first part includes the characteristics of the study society in
light of the personal and functional variables according to the
following personal factors: the functional category, work
experience, gender, age and scientific qualification. The
second part includes the instrument factors; namely the
121
 efficiency of SAP system in developing of performance, the TABLE I
technical capabilities of SAP and its effect on the human THE RESPONSES OF THE STUDY COMMUNITY TO THE EFFICIENCY
resource management and the support provided by SAP to OF SAP SYSTEM IN DEVELOPING OF HR PERFORMANCE AT
MASDAR
develop the HR performance. The Fifth Likert Scale from 1-5
was taken into consideration (Number 1 is 'Very High' and 5 is Grand
Serial Arithmet Deg
'Very Low'). The instrument is characterized by virtual honesty No.
Paragraphs
ic means
standard
ree
as it was presented to (4) arbitrators and their remarks were deviation
applied. It is also characterized by the internal consistency of SAP system enables its user
Very
all factors. The Pearson coefficient of the instrument ranged 1 to achieve advanced 4.3 .78895
performance High
between (0.769-0.905), while Alpha Cronbach's coefficient hit
0.938.Thus, the instrument has a very good level of internal The commitment of the top
management contributes to Very
consistency, and all statistical analysis methodologies can be 2
boosting the performance of
4.5 .73540
High
applied to the results the HR
The conviction of top
The study community is Masdar Building Materials and its management that the usage of Very
subsidiaries Masdar Technical Supplies Trading Company, 3 advanced technology supports 4.5 .78792
High
Masdar Hardware Trading Company, Abdul WahabKutbi& the HR performance
Brothers Company Ltd. and International Timber Company SAP reduces the cost of
4 human factor 4.1 .96911 High
Ltd. In 2015, the company's branches and subsidiaries reached
186, spreading across the Kingdom of Saudi Arabia and SAP develops the
5 communication skills 4.2 .88733 High
having (2,206) employees. The study community has (50)
employees with supervisory positions such as general SAP builds the one-team
6 spirit 4.1 .95640
manager, deputy general manager, chairman, head of
SAP reduces work pressures Very
department and supervisor of human resources. They work in 7 on the HR employees 4.3 .66425 High
the company's different branches across the Kingdom. The SAP helps resolve the
study community also has (28) employees working in the HR problems of the HR
management and (22) employees working in the financial 8 management as quick as 4.2 .71600 High
management. The questionnaire was distributed in the study possible
community after getting the green light from the concerned SAP provides active solutions
Very
authorities at the company. 9 and clear ideas for the 4.4 .78662
periodical reports High
V. RESULTS AND DISCUSSION SAP offers logical solutions
for the human factor's
The data was analyzed through using the SPSS application and 10 questions about the financial 4.2 .71969 High
the following statistical methodologies: dues
SAP is one of the ambitious
 Frequencies and Percentages systems for preparing the Very
11 required reports as quick as 4.4 .73290
High
 Cronbach's Alpha Coefficient possible
 Pearson Correlation Coefficient Very
General Average 4.3 0.7949 High
 Arithmetic mean and Grand Standard Deviation.
 Variance Analysis Test (ANOVA) As the average response degrees reach (4.3), the grand
standard deviation amounts to (0.7949) and the average of the
The study community was distributed as per the demographic
period ranges between (4.20-5), this is considered the first rank
variables; namely the functional category, work experience at
of the Fifth Likert Scale, reflecting the very high efficiency of
the company, gender, age and scientific qualification, as SAP system in developing the HR performance, from the
follows:
perspective of the study community.
 (84%) of the study community is from the medium
management, (10%) from the top management and (6%)
TABLE II
from workers
THE RESPONSES OF THE STUDY COMMUNITY TO THE EFFICIENCY
 (56%) of the study community has experience of (less OF SAP SYSTEM IN DEVELOPING OF HR PERFORMANCE AT
than 10 years), (24%) has experience of (10-20 year), MASDAR
(14%)has experience of (20-30 years) and (6%) has
experience starting from (30 years)
 (82%) is from males and (18%) is from females
 The age of(54%) of the study community is (less than 35
years),while the age of (34%) ranges between(35-45 years
old) and that of 12% starts from (45 years).
 (74%) the study community has an academic degree,
while (26%) has a secondary school certificate.

J Fundam Appl Sci. 2018, 10(4S), 120-125 122

 Se
ri Grand TABLE III
al Arithmeti standard Deg
Paragraphs c means ree
N deviation THE RESPONSES OF THESTUDY COMMUNITY TO THE EFFICIENCY
o. OF SAP SYSTEM IN DEVELOPING OF HR PERFORMANCE AT
MASDAR
SAP facilitates retaining
information in a record and short Very Arit Grand
1 4.3 .64015 High
period. hmet standar
Serial Degr
Paragraphs ic d
SAP accurately calculates the High No. ee
mea deviatio
costs and dues of the human ns n
2 factor through the required 4.1 .84853
SAP develops the HR Very
outputs.
1 performance through the outputs 4.4 .73095 High
it provides.
SAP focuses on the technical High
3 improvement. 3.8 .88893 SAP is flexible in the usage of Very
available instruments to develop High
SAP supports the wire and High 2 the performance of human 4.4 .64397
wireless communication resources.
4 technologies used in the 3.9 .94675
SAP answers HR employees' Very
computers.
3 inquiriesand thus saves time and 4.5 .78870 High
SAP fulfills the future standards High efforts.
related to the improvement of SAP provides the required Very
5 performance and provision of the 3.8 .91785 information which contributes to High
required information. identifying the strengths and
4 weaknesses in the organization 4.3 .72309
SAP provides different means for High through the reports available in
evaluating the performance the system.
6 through focusing on the goals and 3.9 1.08119
the main factors. SAP simplifies work procedures Very
and facilitates the communication High
The periodical reports of SAP are High 5 procedures between the different 4.2 .68690
characterized by the clarity of departments through the system's
7 concepts and conformity to the 4.0 .97917 simple windows.
other computer programs. SAP helps the top management
know the monthly expenditures Very
SAP compares the costs of the High 6 through the financial transactions 4.2 .99057
High
human factor to the costs of
8 production and earnings of the 4.1 .85738 and calculation of salaries.
organization as a whole. SAP reduces the human cadres High
7 who were doing the same work 3.9 1.03510
SAP allows research for strengths High manually.
periodically as per the need of the SAP provides regulatory units High
9 organization for the human factor 4.0 .97917
controlling the employee right
through the required inputs. 8 procedures and the order of 4.1 .96911
information as per priorities.
SAP saves the records through Very
electronic recording of archives High SAP saves all information of the Very
10 and reference of transactions to 4.2 .86567 organization's employees and High
the departments through an 9 facilitates accessing it in a short 4.3 .82833
internal communication network. period, which accordingly saves
the time of HR staff.
SAP has a strong security system Very SAP identifies the needs of HR Very
that prevents unauthorized people High through the information saved in
from using the computers and 10 4.3 .99877 High
11 4.3 .89466 the system.
thus secures the organization's
information. SAP views the visions suitable
11 3.7 1.31320 High
for the training programs
SAP simplifies the work Very Very
procedures at the organization and High General Average 4.2 0.8826 High
12 reduces the usage of manual 4.5 .78870
transactions. As the average response degrees reach (4.2), the grand
standard deviation amounts to (0.8826) and the average of the
SAP concludes transactions and Very
13 reduces costs to the lowest levels 4.3 .79385 High period ranges between (4.20-5), this is considered the first rank
as quick as possible of the Fifth Likert Scale, reflecting the very high efficiency of
SAP system in developing the HR performance, from the
SAP resolves the problems of Very
14 saving documents and facilitates 4.3 .88641 High perspective of the study community.
the work procedures.
TABLE IV
General Average 4.1 0.8835 High (T) TEST FOR THE RELATION BETWEEN (THE FUNCTIONAL
CATEGORY, WORK EXPERIENCE AND AGE) OF THE HR
As the average response degrees reach (4.1), the grand EMPLOYEES AT MASDAR THROUGH THE USAGE OF SAP:
standard deviation amounts to (0.8835) and the average of the
period ranges between (3.40-4.20), this is considered the
second rank of the Fifth Likert Scale, reflecting the high Signi
efficiency of SAP system in developing the HR performance, Free fican
Source of Total Average dom F
from the perspective of the study community Variable
Variance Squares Squares Value
ce
Deg Leve
rees l

J Fundam Appl Sci. 2018, 10(4S), 120-125 123

 The Between
1510.480 755.240 2 arithmetic mean reached (4.1) and the grand standard deviation
Groups
Function 2.617 .084 hit (0.8835). The technical capabilities of SAP aim to simplify
al Inside work procedures at the organization and reduce the usage of
Category Groups 13563.700 288.589 47
manual transactions, which led to concluding transactions as
Between soon as possible and cutting costs to the lowest possible level
1502.394 500.798 3
Work Groups as well as solving the problems of saving the documents
Experien 1.697 .181
ce Inside through the electronic recording of archives and reference of
Groups 13571.786 295.039 46 transactions to the departments through an internal
communication network. Thus, the system facilitates the
Between
Groups 486.119 243.059 2 retaining of information in a short and record time. SAP also
Age .783 .463 prevents unauthorized people from using computers and thus
Inside secures the organization's information. Moreover, it accurately
Groups 14588.061 310.384 47
calculates the costs and dues of the human factor through the
required outputs, compared to the costs of production and
earnings of the organization as a whole. The system is also
The analysis of variance (ANOVA) shows that the (F) value of
characterized by the clarity of its periodical reports and
the relationship between the functional category of the HR
conformity to the other computer applications, in addition to
employees at Masdar and improvement of the HR employees
supporting the wire and wireless communication technologies
by using SAP system reached (2.617),and its level of
that are used in the computers. SAP periodically searches for
significance hit (0.084). Therefore, it is not statistically
strengths as per the organization's needs. Thus, the system
significant at the level of (0.05), as the value of level of
provides different means to evaluate the performance through
significance is greater than the level of significance (α> 0.05).
focusing on the goals and key factors.
In addition, we find that the (F) values of the relationship
between functional experience of the HR employees at the 3- The study showed that the contribution of SAP to the
company and improvement of the HR performance using SAP improvement of HR performance, from the perspective of the
stood at (1.697) and its level of significance reached (0.181). study community at Masdar, is very high, as the arithmetic
Therefore, it is not statistically significant at the level (0.05), mean reached (4.2) and the grand standard deviation
as the value of the level of significance is greater than the level hit(0.8826). SAP answers the inquiries of HR employees, and
of significance (α> 0.05), and we find that the (F) values of the thus saves time and efforts. The outputs provided by the
relationship between the age of HR employees at Masdar and system contribute to the improvement of HR performance.
improvement of the HR performance using the SAP system Moreover, SAP offers the required information that helps
amounted to (0.783) and reached the level of significance identify the organization's strengths and weakness through its
(0.463).Thus, it is not statistically significant at the level available reports. It is also characterized by the flexibility in
(0.05), as the value of the level of significance is greater than using the available instruments to develop the HR
the level of significance (α> 0.05) and the responses of the performance. The system saves the information of the
study community indicate that the personal and functional organization's employees, and thus helps identify the HR needs
factors of the HR employees at Masdard not affect the usage of through the saved information. It also facilitates the work
the SAP system in the improvement of HR performance. procedures and communication procedures between the
different departments through simple windows. SAP helps the
VI. CONCLUSION top management know the monthly expenditures through the
The study came out with the result that the efficiency of the financial transactions and calculate the salaries. The system
SAP in developing the HR performance was very high, and provides units controlling the employees' right procedures and
that the contribution of the system to the improvement of the ordering information as per priorities.
HR performance was very high in The Masdar Building 4- The study indicated that there are no statistically significant
Materials differences between the responses of the community study
1- The study indicates that the efficiency of SAP system in tothe impact of the functional category of HR employees on
improving the HR performance is very high, from the the improvement of HR performance .Employees of the
perspective of the study community at Masdar, as the different functional levels agree that SAP contributes to the
arithmetic mean reached (4.3) and the grand standard deviation improvement of HR performance.
hit (0.7949). The most important features of the SAP system 5- The study indicated that there is no relationship between the
include the fact that the top management's commitment and work experience of HR employees and improvement of HR
conviction of the system contribute to boosting the HR performance through the usage of SAP system. Thus, the HR
performance. In addition, SAP actively provides periodical employees with their different levels of experience agree that
reports, as it is considered one of the ambitious systems that the usage of SAP contributes to the improvement of HR
offer the required reports as quick as possible. In addition, performance.
SAP helps achieve the performance goals, reduce work
pressure and provide logical solutions to the questions of the 6- The study stated that there are no statistically significant
human factor about the financial dues, in addition to lowering differences between the responses of the community study to
the cost of the human factor and establishing the one-team the impact of HR employee's age on the improvement of HR
spirit. performance. The HR employees with their different ages
agree that the usage of SAP contributes to the improvement of
2- The study showed that the technical capabilities of the SAP HR performance.
system and its impact on the HR performance are very high,
from the prospective of the study community at Masdar, as the

J Fundam Appl Sci. 2018, 10(4S), 120-125 124

 7- The study showed that there are no statistically significant
differences between the responses of the community study to
the impact of the qualitative characteristics on the usage of
SAP to improve the HR performance, as the responses were
almost identical.
8- The study indicated that there is no relationship between the
educational qualifications of HR employees and improvement
of HR performance through the usage of SAP. The average
responses of the study community of intermediate, secondary
and university degrees are almost identical.
VII. RECOMMENDATIONS
We recommend the following important points:-
1- There should be a horizontal expansion in conducting
studies to cover the companies applying the SAP system,
whether they are operating in the Saudi public or the private
sector, as well as studying SAP efficiency in reducing the
company's cost, increasing productivity and achieving
customer satisfaction.
2- The organizations applying SAP should share knowledge at
the international and local levels through holding forums and
conferences.
3- SAP system was applied by Masdar's human resources and
financial departments, and it would be applied by the other
departments in the coming stages. Thus, the company should
make an internal research to benefit from the experiences of
these departments in solving the problems of SAP application.
4- Masdar's management should be urged to focus
continuously on training employees to SAP system in order to
improve the performance of the human factor.
5- The gap between SAP trainers and trainees should be
reduced through contracting a trainer offering simplified
courses about IT system to help employees understand the
SAP software.

REFERENCES
[1] Chakraborty, A. R., & Abu Mansor, N. N. , Adoption of human resource
information system: Atheoretical analysis. Procedia–Social and Behavioral
Sciences 75 , pp. 473-478. 2013http://dx.doi.rog/10.1016/j.sbspro.2013.04.051
[2] Ruel, H., Magalhaes, R., Charles, C., & Chiemeke, C. C. , Human
Resource Information Systems: An Integrated Research Agenda. In Tanya
Bondarouk, Huub Ruël, Jan Kees Looise (Eds.). Electronic HRM in Theory
and Practice (Advanced Series in Management) Vol 8, pp. 21-39., 2011
http://dx.doi.rog/10.1108/S1877-6361(2011)0000008006
[3] Schlichter, B. R., & Kraemmergaard, P. , A comprehensive literature
review of the ERP research field over a decade. Journal of Enterprise
Information Management , 23(4),pp. 486–520, 2010.
http://dx.doi.rog/10.1108/17410391011061780
[4] Gargeya, V. B., & Brady, C. , Success and failure factors of adopting SAP
in ERP system implementation. Business Process Management Journal ,
11(5), pp. 501–516, 2005. http://dx.doi.rog/10.1108/14637150510619858
[5] Basahel, A., & Khoualdi, K. , The Impact of Implementing SAP System on
Human Resource Management: Application to Saudi Electricity Company.
International Journal of Business and Management , pp. 24-38, 2014.
[6] Nagendra, A., & Deshpande, M. , Human resource information systems
(HRIS) in HR planning and development in mid and large sized organizations.
Procedia – Social and Behavioral Sciences , 133, pp. 61–67, 2014.
[7] Hogan, M. , Managing industry-specific HR needs with ERP systems.
E&P , p. 1., 2013 Available from ProQuest DataBase URL
http://search.proquest.com/docview/1526986536?accountid=142908
[8] kumar, N. A., & Parumasur, S. B, Managerial perception of the impact of
HRIS on organizational efficiency. Journal of Economics and Behavioral
Studies , 5(12), pp. 861–875, 2013

J Fundam Appl Sci. 2018, 10(4S), 120-125 125