||Point of View research Economic Development (POVRED) is an open access. The goal is to exchange ideas and knowledge among academics, researchers, government, and practitioners in economics and development studies. The journal is flexible to any science development and any research development. The journal field of studies is microeconomics, macroeconomics, public economics, monetary economics, environmental and resource economics, economics of human resources, regional and urban economics, industrial economics, international economics (trade and finance), development issues, sustainable development, etc. This journal aims to publish high quality significant original research, expert analyses, new case studies, and reviews in accounting and auditing. The journal welcomes theoretical, empirical, and case studies contributions. Its objective is to provide an international forum for the publication of double-blind peer reviewed submissions. This Journal published in (March, Juny, September and December).