This study aims to identify the role of the manufacturing strategy as an intermediate variable in interpreting the relationship between competitive strategy and business performance. This study was conducted on a number of industrial organizations working in the food industry sector in Alexandria governorate. To achieve study objectives, four hypotheses were developed, A survey Questionnaire developed by the researcher to collect the initial data. Based on Cronbach Alfa Index has confirmed the reliability of the variables measurements that used. Using the method of CFA, and SEM to test the model and study hypotheses. The study found that: 1- there is a positive impact of the strategy of manufacturing and competitive strategy on the performance of business in the industrial organizations under study, 2- The strategy of manufacturing as a mediating variable plays a role in interpreting the relationship between competitive strategy and business performance.

The problem of allocating Overhead Costs in cost accounting has been the major subject of attention for many researchers for the past decades due to the influence of the adopted methods in the allocating process on the accuracy of the unit cost of the product or service and then on the pricing process. As a result of the invalidity of cost-centers theory, cost-based activity (ABC) has emerged as a solution to cost allocation problem. However, the need to update (ABC) continuously so as to cope with the changing conditions proved to be difficult and of very high cost. This requires re-interviewing, direct observation and other means used to keep the system in line with changes in the company's operations. Otherwise, system outputs of cost information become inaccurate and not useful when making decisions. Kaplan, and Anderson in 2004 solved this problem by developing an Activity-Based costing to avoid earlier problems known as Time-Driven Activity-Based Costing (TDABC). The target of this research is to apply Time-Driven Activity-Based Costing (TDABC) on banking in order to increase the accuracy of measuring the cost of banking service provided to customers in Saudi banks so as to improve their strategic position, competitive advantage and help them continue and stay strong in the business environment. The results of the research indicate that the application of (TDABC) on one of the banks in the Kingdom of Saudi Arabia has raised its utilized capacity up to 88%. Noteworthy, the cost to which banking activities should be charged is based on the ratio of utilized practical capacity which will lead to avoiding distortions in determining the unit cost, and help the bank's Administration to benefit from the unutilized capacity.

This study aims to identify the Saudi charities and the accounting systems applied in them, thus identifying the accounting requirements for charities and knowing the extent of the commitment of charities in Saudi Arabia to apply accounting standards in the organization of its work. To achieve its objectives, the study followed the analytical descriptive approach, and a questionnaire was designed and distributed to employees of charities. The results showed that there is a relationship between the application of accounting standards and the best results in charities and that many charities face accounting challenges. In addition many charities have a knowledge of the accounting requirements for them but do not care to apply them.

This study aimed to investigate the Inflation Dynamics in Algeria, and estimate the equilibrium long-run relationship between the Inflation, exchange Rate, Money supply, and oil price. The present Study relies on The Bounds testing Methodology.Using the Autoregressive Distributed Lag (ARDL) co-integration framework.Using quarterly data from 2006Q2 to 2017Q2. The results confirm that a stable long-run relationship exists between the inflation and exchange Rate, and oil prices, which indicate that the exchange rate and oil prices are the most important determinants of inflation in Algeria during the study period.

This article aims to determine the relationship between factors of governance and the level of risk in 27 Islamic Golf banks in cooperation with countries (Saudi Arabia, Oman, Kuwait, Bahrain, the United Arab Emirates and Qatar) from 2008-2015. The important empirical question is: do internal mechanisms of governance, e.g., the formation of a board, contribute to the reduction of financial risks, such as credit risks, by Islamic banks specifically located in Gulf countries? The estimates in this paper are produced by a single-equation model that connects the variables related to governance with credit risk as it impacts the banks' finances. In the first phase of the analysis, our empirical approach tests the impact of each exogenous variable studied on the reduction of bank credit risk in Islamic banks. We also undertake a second phase of multivariate analysis in which the controlled simultaneous effect of all the variables on the endogenous variable is studied. Results show that internal governance mechanisms regulated by a board have diverging effects on the financial risk of Islamic banks in selected examples, particularly on credit risk.

The study explores the relationship between the profitability (measured by ROI, ROE and NPR)and the stock market prices of the Petrochemical Industry Firms in Saudi Arabia during the period 2008-2015.We used the multiple regression model to estimate the relationship between the independent variables and the dependent variable by using the Cross Section–Time Series (Panel Data).The study confirms that the stock prices of petrochemical companies listed in the Saudi Stock Market does not reflect the profit performance on the market price of the stocks. The affection trend on the profit performance is varied by different profitability measures.