This study aimed to analyzing the foreign trade of Saudi Arabia using the gravity model, which derives its theoretical origins from Newton's physics. The database of the Saudi General Authority for Statistics and the Direction of Trade issued by the International Monetary Fund has been used. Using GMM because of its important statistical characteristics, and comparing the results with the results of the random effects method and the fixed effects; it concluded that the size of the GDP of the two sides of the Parties of trade was significant and positive, while the effect of the economic distance was significant only on the import side, as well as the geographical distance, but with a positive sign. Inflation in the partner countries is also significant for exports and imports. The study could not prove any effect of cultural variable and trade agreements on the flow of Saudi trade across borders.

This study aims to test the impact of external auditor size and auditor tenure in the reduction of earnings management in the Jordanian Industrial corporations listed in Amman Stock Exchange during the period 2009 – 2015. In order to realize the study objectives, a sample of 59 industrial companies was chosen which represents 90% of overall community; also the study relied on the absolute value of the discretionary accruals, which have been extracted from the use of Performance-Matched Modifies Jones model. After testing the hypotheses statistically, The study finds that the presence of statistically significant indications to practice of Earnings Management by Jordanian Industrial corporations, also the study find that auditor size tends to reduce the practice of earnings management due to the existence of a negative relation between them, In addition, the study did not find a relation btween auditor tenure and earnings management. The study recommends the need to work by the official authorities in Jordan to develop more conservative laws and regulations in line with the requirements of the International Financial Reporting Standards, to reduce the practice of earning management.

This paper aims at investigating the impact of money stock on the general level of prices in the Saudi economy during the period 1975-2014. The Autocorrelation function, Augmented Dickey-Fuller Test and Phillips- Pernon Test, were used to identify the order of integration for each variable separately. Co-integration test was used for each of the method Angle- Granger and Johansen- Julius's to check the existence of a long run relationship between the two variables. In addition, The Error Correction Model have been applied to determine the direction of the causality between the two variables in the long run. The Granger causality was also used to explore the direction of the causality between the two variables in the short run. The statistical tests results showed that the variables were integrated of order one. The results of Co-integration tests showed that there is a long-run equilibrium relationship between the two variables. The estimation results of the error correction model indicate a causal relationship in the long run running from the independent variables to the general price level. The study also found that there is unidirectional causality over the short run, causality running from the money stock to the general price level, and not vice versa.

The purpose of this study is to identify the effect of electronic human resource management on job performance in Social Security Corporation (SSC) in Jordan, and to clarify the role of knowledge integration on this relationship. In order to achieve this goal, a hypothetical model consisting of major and minor hypothesis is made to reflect the relationship between the variables of this study. A questionnaire is designed and distributed in SSC focusing on supervisory and regulatory employees. The responses from a sample size of (119) out of (144) employees in SSC was verified, validated and analyzed using SPSS software package. The results of this study indicate that electronic human resources management and its dimensions (operational, relational, and transformational) has a significant effect on some job performance elements (performance quality, job simplification, and performance size) especially the operational dimension. On the other hand, electronic human resources management has no effect on achievement speed and performance efficiency. Additionally, the results reveal a significant role of knowledge integration on the relationship between electronic human resources management and performance quality, job simplification, and performance size. By contrast, knowledge integration affects the relationship between electronic human resources management and achievement speed and performance efficiency. According to the previous results this study recommends the following: 1. Make use of the information technology and organizational changes related to strategic human resources decisions in order to achieve transparency and clarity that affect performance quality. 2. Simplify work procedures to make use of electronic performance appraisal systems in SSC which affect evaluation schemes and strategic decisions and eliminate waste time. 3. Simplify work procedures that reflect employees' performance which has no relationship with training programs that affect teamwork and remove work complexities.