The current study aimed to examine the relationship between psychological climate and psychological empowerment among private service companies employees in Riyadh, and it has sought to examine the role of Psychological climate in predicting psychological empowerment, the study was conducted on a sample of (422) employees in private service companies in Riyadh, and the results of the study revealed that staff's perceptions about psychological climate was positive, the results of the study also revealed that employees of private service companies fell a moderate level of psychological empowerment, the study results showed that psychological climate significantly and positively predicted psychological empowerment. Based on the results, the study concluded a series of recommendations that aim to promote psychological climate and employee empowerment.

This paper is trying to measure the effect of trade openness, economic development, FDI, energy consumption and urbanization on Carbon emissions, using Panel data over the period 1982-2014 in 86 countries, division the panel based on the income level in to 4 income panels; high income, upper middle income, lower middle income and low income. Using Panel Cointegration Analysis. Results showed that: energy consumption, economic development, trade openness and urbanization are have positive effects on CO2 emissions. while the FDI is have a negative effect on CO2 emissions in the global panel. The results of Granger causality showed that: energy consumption, economic growth, and trade openness are the main causes of carbon emissions in the global panel and both high and middle-income countries, Which required increase the investment in clean energy. For middle-income countries, FDI is not a cause of carbon emissions, requiring set clear criteria to encourage clean investments.

The aim of this research was to explore the perceptions of students of the College of Business and Economics at Qassim University about the phenomenon of absenteeism, the prevalence of this phenomenon among the students, and its relationship with their academic achievement, gender and specialization. Additionally, the research aimed at identifying the reasons behind this phenomenon and how to reduce absenteeism rates. A sample was chosen consisting of (255) students, out of them (152) males and (203) females distributed to the academic departments in the college. Questionnaire consisted of (26) items was developed to measure the variables of the research, it was valid and reliable. The Research findings revealed that the percentage of students who reached the upper limit of the permitted absence rate was (14.4%), and there was a negative relationship between absenteeism among students and their academic achievement, a relationship between absenteeism and the gender of students.

This study aimed to investigate the direct and indirect relationship between ethical leadership and organizational citizenship behavior through organizational commitment as mediating variable in hospitals that are located in Yemen، Ibb city. To achieve these objectives، the study conducted a survey (questionnaire) for a sample of 341 employees working in the hospitals. The findings showed that the exercise of ethical leadership in the hospitals has a significant direct relationship with the development of organizational citizenship behavior. The results also revealed that the organizational commitment in the hospitals create an indirect significant relationship between the ethical leadership and the development of organizational citizenship behavior in the mentioned hospitals.

This study aims to display the role of the export sector and external trade in the performance of the economic growth in gulf cooperation countries and the standard approach used in the study rely on the style of analyzing estimated relationship for each country alone through the time series (1990-2014)and also rely on using the style of analyzing to combine the time series with the sectional data In the conclusion the study refer to the regression parameters are matched with economic theory logic in the individual modal, Except the investment parameters in the Bahrain. and the explanatory variables have a significance statistical in Saudi Arabia. as only the value of export with significance statistical in the rest of the countries, the panel data showed the results in the style of the preference relate to the regression synthesis modal and the result made clear that export coefficient of EXP is statistically and the local investment coefficient IN is non-significant and the high moral for the modal as a whole and for all the forms.

The study aimed to identify the impact of Applying Balanced Scorecard on the Competitive Advantage of Jordanian industrial public shareholding companies, and to identify the differences of the impact due to demographic variables. To achieve the study objectives, analytical and descriptive approaches employed. A questionnaire was developed to collect the required data. The researcher contacted (47) companies out of (63) Jordanian industrial public shareholding companies listed in Amman Stock Exchange. A stratified random sampling was used to distribute (380) questionnaires to high and middle level management employee working in these companies, in which (350) questionnaires were returned, (21) questionnaires were excluded because they were not accurately completed; a total of (329) questionnaires were valid for analysis. The appropriate statistical methods of the (SPSS.20) were used. The study revealed that the the application of the Balanced Scorecard dimensions level was high, and the Competitive Advantage level was high in the Jordanian industrial public shareholding companies. The findings also indicated that the applying of Balanced Scorecard dimensions positively affects the Competitive Advantage. However, the study found that there is no a significant statistical difference in the impact of the application of the Balanced Scorecard dimensions on Competitive Advantage of Jordanian industrial public shareholding companies attributable to demographic factors.

The overall purpose of this study is to examine and analyze the attitudes of Algerian accounting professionals regarding the impact of applying of IFRS 16 , adopted by IASB in January 2016, on the quality of financial information relevance characteristic in the business environment of Algeria. This study is based on a comprehensive questionnaire survey, as a research instrument, distributed randomly to 200 Algerian professional accountants form different companies.For the purposes of data analysis, a number of statistical methods have been used (Descriptive Statistics, One Sample T Test and factorial analysis). The results reveal that Algerian accounting professionals considers that IFRS 16 does not contribute to improving the quality of financial information relevance characteristic. Moreover, the findings show that factors like auditor quality and the importance of training and accounting bodies, The level of cultural awareness of investors and Accounting needs and economic characteristics of the country are considered as key determinants to ensure the improvement of the financial information quality in Algeria.

This study examines the extent to which external auditors are responsible for Assessment of an Entity's ability to continue as a Going Concern. The study was conducted in Saudi Arabia. The study sample was based on external auditors operating in Saudi Arabia during the study period 2016-2017. The data has been collected through a questionnaire and financial annual reports of listed companies. According to the International Standards on Audit (ISA 701, 570 and 510), the external auditors must mention in their report about their doubt, if any, regarding an entity's ability to continue as a going concern. However, the result of the current study shows that auditors are mostly not reporting about the doubtfulness of the entity's ability to continue as a going concern. Generally, the personal relationship between the auditors and the clients influence the non-implementation of International Standards on Audit (ISA 701, 570 and 510) regarding entity's ability to continue as a going concern. Based on this result, we recommend training of auditors, as well as protecting the independency of the external auditors according to International Standards Audit IAS 701.