My job is a CFO - El Sewedy Cables Group- Cables Sector. In addition, I'm a Ph.D learner (Business Management) at NCU- Arizona. The theoretical concept of my dissertation lies in bridging the gap between the theory and practice in the financial analysis discipline. One of my beliefs is reflected in Petter F. Drucker's message. He said, "It is safe to assume that anyone with any knowledge will have to acquire new knowledge every four or five years or else become obsolete".