Saudi Arabia has adopted governance reforms to protect stakeholders and enhance investor confidence in financial statements by reducing earning management practices. The legislators have also recently sought to encourage foreign investment by opening the financial market to foreign investors in the largest Arab financial market. This study seeks to test the impact of the good practice of corporate governance and the structure of ownership in reducing and mitigating the earning management in the Saudi listed companies. The study used the quantitative approach to test this relationship statistically by adopting index to measure the good practice of governance by listed companies. In addition, this study used number of independent governance variables and ownership structures. The study also adopted Balanced Panel Data as an ideal method in the study of corporate governance as behavior. The study used a sample of 80 companies for a period of seven years from 2004 to 2010. The study found a number of results that companies with a good practice of governance are less likely for the corporate executives to manipulate financial statements. The results also showed a positive relationship between the size of the board of directors and earning management. The study did not find a statistical relationship between the size of the audit office and the opportunities for earning management by the management. Moreover, there was no relationship between the combination of the functions of the CEO and the chairman of the board of directors on the one hand, and earning management on the other. In terms of ownership structure variables, the study found that the increase ownership of investment institutions, government ownership and ownership of board members in corporate capital can mitigate earning management in listed companies.

The importance of this study comes from some technical sanctions on exporting to the European Union. Therefore this research aims to measure the effect of some factors that are expected to influence the traceability system in companies that produce and export to the European Union. The logistic regression model was used for the field-study data gathered through 60 questionnaires obtained from a random sample of companies and farms that produce and export to the EU such crops as potatoes ,oranges and grapes in order to find out the extent to which they apply the traceability system and the factors affecting it, the factors affecting the traceability system are company characteristics, management performance, agreements and market competition .Some of the research results are that increases in project size, higher managerial efficiency for the project and ownership type could all improve adherence to the traceability system. In addition increases in food security awareness, improvements in consumer conditions and more frequent surprise inspections could reflect positively on application. The traceability system is influenced by preferential government policy, pressure by competing, expectations of improved competitiveness, economic returns and preservation of market share. The study recommends: expanding the spectrum of companies that apply the traceability system and giving them technical, logistic ,managerial and financial support. Further research be carried out to evaluate the economic effects of the traceability system and experiences of other countries should be consider. keep up with the developments and prerequisites demanded by external markets which enhance the ability of exporting companies to compete in the external markets.

This research aims to identify the effect of supply chain flexibility (sourcing flexibility, operating system flexibility, distribution flexibility and information system flexibility) on supply chain performance in the presence of environmental uncertainty in a number of Egyptian industrial private sector operating in governorate Alexandria, in several industries such as chemical industry, food industry, in order to reach this goal, the researcher has developed eight hypotheses, and depend on a survey modified by the researcher to collect preliminary data that meet the purpose of research. The reliability of the research measures was ensured using Cronbach's Alpha test and by means of factor analysis, the researcher confirmed the convergent validity of measurements of research variables. Mediator regression analysis was used through applying the program PROCESS procedure for SPSS Release 2.13.1 to test the hypotheses of the research. the research has found a significant positive effect for sourcing flexibility, operating system flexibility, distribution flexibility and information system flexibility on supply chain performance. Besides, the research revealed that environmental uncertainty is a full mediator between sourcing flexibility and supply chain performance. Conversely, environmental uncertainty acts as a partial mediator between both (operating system flexibility, distribution flexibility and information system flexibility) and supply chain performance.

This paper investigates the choice criteria for the Islamic mortgages among the British Muslims who are seeking Islamic home financing. This research deems to establish a specific rank of choice criteria for Islamic Mortgages. Furthermore, these choice criteria will also be ranked according to the selected factors such as ethnicity and kind of tenures to find the main marketing implications. This study employed quantitative survey technique by using primary data collected from the Muslim Communities living in East London by self administered questionnaires and analyzed using frequencies, independent samples t-test and ANOVA test. The result suggest that “the deposit required by the bank” is the most important choice criteria and “the reputation of the bank” is the least important choice criteria. Moreover, there are no significant differences between renters and homeowners regarding the effects of the main criteria encouraging them to choose their Islamic home loan from different Islamic mortgage providers available in the market. The results of the survey are only applicable to the UK Muslims. The findings will be of interest to the Islamic mortgages providers to learn and plan attractive packages of Islamic mortgages that meet the British Muslims needs. Academically this study contributes to exiting literature of the UK experience of Islamic finance by providing an empirical study of choice criteria of Islamic mortgages which is not previously studied.