Public sector audit and financial control systems have an important role in ensuring the accountability for the use of public fund, and safeguarding the limited public resources against corruption and other misuse and unlawful practices. The study aims to identify and provide a description, assessment and analysis of financial corruption committed in the Sudanese public sector entities at the federal, state, and local levels, and; the role of public audit and financial control in safeguarding the limited public resources and minimizing financial corruption in the Sudan. The objective of this study is to address the contexts that perverse incentives for financial corruption to exist, and try to provide practical solutions. The factors that can facilitate financial corruption in the Sudan include weak and ineffective internal control systems, deficiencies in the accounting systems, the penalties are not harsh enough, very low salary levels, backlog of external auditing, and nepotism. The study revealed that the administrative financial corruption in the Sudan is deeply rooted and is institutionalized. The study will serve to underscore and guide the Sudanese administrative reformers who are intending to combat financial corruption and introducing practical reforms for the corrupt systems. It is argued that combating corruption and other economic crimes can help in better distribution of national wealth, and ensure sustainable economic development in the Sudan.

The current research aims to investigate to what extent Saudi corporations disclosure complies with the corporate governance regulations issued by the Capital Market Authority on 21/10/1427 AH (corresponding to 21/11/2006). The research examined 52 out of 77 companies listed in the Saudi capital market at the release time of the corporate governance regulation. The study reviewed the disclosure of governance issues in the published reports of the Board of Directors issued in the financial reports in 2006 and 2007. The review included many requirements of the corporate governance regulations such as: the composition of the board of directors and its members' classification, the number and names of corporations in which one person acts as a member of its board of directors, a brief description of the jurisdictions and duties of the board's main committees such as the audit committee, the nomination and remuneration committee; indicating the names of committees' members and chairmen, the aggregate number of their respective meetings, the compensation paid to each member of the board of directors and the highest ranked five of executives, in addition to the executive manager and financial manager in each corporation. The study also investigated other requirements included in the corporate governance regulation. The results of the study revealed considerable variations among the Saudi companies regarding their disclosure levels, where few companies showed a compliance with corporate governance requirements. The results also revealed slight improvements in the disclosure levels have been observed in 2007 comparing with 2006. Such low disclosure levels could be due to the recent and short age of regulation, the lack of interest of some officials in the culture of disclosure and informing the beneficiaries of what is going on inside; as well as the absence of the imposed sanctions in case of compliance failure. The study recommends to do further research in the area of corporate disclosure in correspondence with the requirements of corporate governance regulation, which expected to enhance the Saudi corporation performance to meet stakeholders' expectations.

The general purpose of this study is to investigate the employee empowerment and its impact on the performance of employees in Taif University. This is ascribed to the fact that the approach of employees empowerment is one of the modern approaches in the field of human resources management. This approach may be used to improve performance, productivity, service quality, satisfaction of employees and customers and increasing organizational efficiency. It should be indicated that raising the level of performance of employees may be attained through investigating and analyzing employee empowerment, taking into account that the diagnosis and analysis of the requirements necessary to apply employee empowerment (such as organizational culture, participation effective communication, continuous training, incentives system, managerial trust, clarity of role, organizational support, getting the required information and teamwork) and dimensions of empowerment (such as work importance, efficiency, freedom of choice and influence) are vital means through which Taif University may improve the performance of its employees. This means that the diagnosis and analysis of the requirements and dimensions of employee empowerment and recognition of the role of each employee provide the logical framework and necessary procedure required to pave the way for improving the performance of employees in Taif University.

The research discusses one of the most nationalistic objects, which has strategic perspective، because it treats one of more important service sectors، which needs yearly considerable ratio from funds of budget. Also، the ratio increases، some anticipations include that the national allowances on healthy sector will become 70 milliard rial in 2015. The importance of that object will increase because it joins with healthy of human resources. The research depends on a main supposition { the current financial accounting treatment for governmental hospitals sector is insufficient }. The research will make induction study around the nature of cost systems, the purpose and scale of these systems, and the general framework used، the balanced measures applied، stages of design and application، how to design and construct the systems. The research illustrates that the need to design cost management systems in Saudi governmental hospitals proceeds from the cost wisdom which means that any management will be complex or be impossible،if the measurement operation of unit cost does not existed, whether the output units are products or services. The research illustrates also, the necessity of defining the goals،vitals، and stages of design cost management systems in healthy organizations generally and in Saudi governmental hospitals specially.