This study aims at identifying the integration between Six Sigma approach and Balanced Scorecard (BSC) and its relationship to the financial performance of Palestinian Shareholding Industrial companies. By identifying relationship between the Six Sigma approach and the dimensions of the Balanced Scorecard (BSC) of (Customer perspective, Financial perspective, Learning and development perspective, Internal processes perspective, the Social perspective), it seeks to clarify the effect of using financial performance variables expressed by the proxy of (Sales Size, Return on Assets, Return on Investment, Free Cash Flows) executed on integration. To achieve the objectives of the study, the descriptive analytical approach has been used. A questionnaire was designed and distributed to administrative employees in the Companies. Thirteen companies have represented the study sample, Eighty-four questionnaires were distributed, and seventy-three questionnaires were collected. The financial statements were also extracted from published financial reports for companies 2017. The findings show that the Palestinian industrial companies apply the integration approach by concentrating companies to take advantage of the benefits generated by integration. It reveals that these benefits increase by the effect of a positive relationship between the Six Sigma approach and the dimensions of the Balanced scorecard, there is the effect of the financial performance variable (Sales Size, Return on Assets and Return on Investment) on the integration of Six Sigma and Balanced Scorecard, and The absence of an effect on the variable (Free Cash Flows). The study concludes with recommending that the participating companies should develop and invest in a base of highly trained personnel on Six Sigma techniques and BSC methodology in order to increase their ability in measuring and improving their performances. It also suggests that the administrative body, especially the senior administration, needs to sensitive and support the application of integration in order to respond to rapidly changing environment.

The study aims to identify the availability of transformational leadership features, recognize the most practiced transformational leadership features, identify the nature of the relationship between transformational leadership features and the Kingdom Vision (2030), and verify the impact of transformational leadership features in achieving the vision of the Kingdom (2030) and the impact of demographical qualities on the practice of transformational leadership among the administrative leaders of Shaqra University. In order to achieve the objectives of the study, the study used the analytical descriptive method and developed two hypotheses. The list of questionnaire developed to measure the study variables was distributed among the administrators of the university through a random relative sample of (232) from the study population (1738). By using the Alpha Kronbach parameter, the variables of the study were confirmed. Descriptive statistical methods and multiple regression were used to test the study hypotheses. The study found that the impact of transformational leadership features in its four dimensions was about (71.5 %) in achieving the vision of the Kingdom (2030). The influence of the role model was about (0.34), the impact of the inspirational motivation was about (0.17) and the impact of individual intellectual stimulus on the achievement of the vision of the Kingdom 2030 was about (0.05). The impact of the individual interest on the achievement of the vision is equal to (0.12). There are differences in the averages between males and females in the ideal impact, the inspirational motivation, and the individual attention. There are significant differences in all dimensions of transformational leadership due to the age of the surveyed, while there are no significant differences due to the number of years of experience and educational level of the surveyed.

The objective of this research is to explore the impact of the external auditor's mandatory change on the financial reporting quality in the Saudi business environment. Research Methodology: This study was conducted on a sample of (141) companies listed on the Saudi Stock Exchange during the period from 2012 to 2016. The researcher adopted the method of analysis of the content of financial reports. Results: The results of the applied study showed a statistically significant relationship between the external auditor's change and the financial reporting quality. The correlations were negative between the rate of return on assets, the quality of corporate governance, the type of auditing office and the financial reporting quality. While there is no significant impact of the financial leverage and the size of the company and the type of activity on the quality of financial reports. Recommendations: Firstly, the professional and legislative entities should set the mechanisms and regulations for the external auditor's mandatory change in a way that is suitable for the Saudi business environment. The registered company should be obliged to disclose the reasons for conflicts with external auditors within the 12 months that precedes the change. Finally, the necessity of establishing a national council under the title of “controlling council” that will have the authority of controlling, appointing, and changing auditors.

Waste disposal is a major concern for all municipalities and city secretariats around the world. With the development of eco-ecosystems, especially so-called green systems, the issue of solid waste disposal has also evolved from burning, landfill and chemical treatments to recycling and reuse. The research aims to develop an integrated plan for waste management and recycling project in Buraidah city. To achieve this objective, the researchers conducted field visits to all relevant parties, whether official or popular, in order to collect the information that enabled them to propose an organizational structure for project management and prepare an economic feasibility study so that the project is ready to monitor allocations and implementation. In addition, the study showed that the project is economically viable as evidenced by the economic feasibility study and the estimated budget for 1440H which showed that the project can generate profits of at least 22.76 million Saudi riyals. The importance of this project is shown as a road map that facilitates the implementation and execution of the project and contributes effectively to the preservation of the environment from pollution, especially air and water sources.

This paper aimed to examine the relationship between Energy Consumption and Gross domestic product "GDP" in Oman, using annual logarithm data during the period 1971-2014, the results of Augmented Dickey Fuller "ADF", and Phillips, Perron "PP" stationarity tests showed that both Energy Consumption per capita and GDP per capita were stationary at the first order. Autoregressive-Distributed Lag "ARDL" model and Pairwise granger causality test, were applied, the results indicated that there's bidirectional long run causality between energy consumption and GDP, and unidirectional short run causality running from GDP to energy consumption. Bidirectional long run causality indicates that increasing of GDP leads to a raise in energy consumption, and vice versa. this finding can help policy makers to develop appropriate policy related to energy consumption and GDP in Oman which has large amount of Oil, and natural gas reserves.

This study aims at developing a measuring tool for the performance of Societies of personal financing; it also aims at identifying the extent of their spread in the Saudi community and the motivation behind participation in them both in the saving and the financing side. The study applied this measurement tool at a sample of Saudi citizens and residents who deal with this financing mode. Researchers use statistical descriptive method to analyze the respondents of 519 sample members. Among the most important results of the analysis is the wide spread of funding Societies for their financing and savings solutions in Saudi Arabia. Results also showed that saving is the key factor behind participation in Societies; and that religious background of the sample supported the tendency toward sharing Societies. It showed that the lack of adherence by some participants to pay their financial obligations considered the main drawback of Societies. The study recommends that official agencies support this model of informal personal finance and provide supporting legal and institutional environment to boost that.