1. Department of Computer Science, College of Science, Charmo University, Chamchamal 46023, Iraq
2. Department of Technical Information Systems Engineering, Erbil Technical Engineering College, Erbil Polytechnic University, Erbil 44001, Iraq
3. Department of Financial Accounting and Auditing, College of Commerce, University of Sulaimani, Sulaymaniyah 46001, Iraq
4. Computer Science and Engineering Department, University of Kurdistan Hewler, Erbil 44001, Iraq
5. Computer Science Department, University of Technology, Baghdad 10011, Iraq
6. Faculty of Computing and IT, Sohar University, Sohar 311, Oman
7. Computer Science Department, University of Raparin, Rania 46012, Iraq
8. Faculty of Economics and Business Administration, Babes-Bolyai University, 400591 Cluj-Napoca, Romania
9. Faculty of Economics and Law, “George Emil Palade” University of Medicine, Pharmacy, Science and Technology, 540142 Targu Mures, Romania