This study aims to investigate and analyze the impact of foreign trade on economic growth in the Kingdom of Saudi Arabia, for the period (1991-2019), by using the cointegration method by employing the Johansen test to determine the long run regression relationship and its direction. Moreover, the study estimates the error correction model (ECM) to measure the deviations that occur in the short run. The study concluded with the following findings: First, there is a long-term equilibrium relationship between the variables of the model. Second, the relationship between average per capita GDP and merchandise exports is statistically positive and significant. Third, there are deviations in the equilibrium relationship at the short-term level. Fourth, there is a negative effect of increasing import rates on economic growth. Fifth, there is a positive effect of the increase in oil prices on economic growth .In light of these findings, the study recommends the following: First, working on creating and developing new productive areas that contribute to diversifying exports and increasing their rates, in exchange to reducing imports, which will positively affect economic growth. Second, developing economic policies and programs aimed at stimulating and encouraging investments in precision tech industries and related services within the framework of the Kingdom's National Vision 2030. Third, conducting more econometric studies to examine the impact of foreign trade on economic growth represented by other measures such as consumer spending and unemployment and employment rates.

The study aims to identify the impact of information security auditing policies through the following dimensions (system validity, audit team duties, reports of the internal audit system, documentation and evidence, and the code of conduct for the information security auditing) in reducing the risks of electronic accounting information system through all dimensions (Input Risk, Operational Risk, Output Risk, Environmental Risk), in Independent Jordanian Governmental Institutions The study uses the Descriptive Analytical methodology along with analytical statistics, such as multiple regression. The framework of this study consists of all staff of all the accounting, financial and supervisory departments in the (28) independent Jordanian governmental institutions, where intentional sample approach is conducted. A research questionnaire is designed and distributed to (350) staff members of the targeted related parties in (20) independent Jordanian governmental institutions that the researcher was able to access (Only (20) institutions corporate to participate in the study tool (questionnaire), where (8) institutions refrained for answering to questionnaire). A simple random sample technique is used to draw the sample, where 350 questionnaires was distributed, of which (297) were returned. Of those (11) questionnaires was dropped due to lack of conscientious responses; making the total number of questionnaires subject to the analysis of this research 286 questionnaires (81.7% of the total). The study finds that there exist a statistically significant impact at the significance level (α ≤0.05) on adoption of information security auditing policies with their dimensions in reducing the risks of electronic accounting information systems in independent Jordanian governmental institutions. A number of recommendations are made, including: the necessity to subjecting users of the electronic accounting information systems to instructional and continuous lectures on how to use the system and maintain its validity. The study also recommends taking care of all financial transactions in the electronic accounting information systems within the institution to be reviewed and examined through the information security audit team.

This study aimed to clarify the role of foreign direct investments in supporting sustainable development in Jordan for the period 2000-2018, To achieve this goal, the study used annual data for a time series during the period(2000-2018) for both foreign direct investment and sustainable development indicators, net inflows as indicators of foreign direct investment flows, GDP growth, unemployment rates, and sustainable land Agriculture as indicators of sustainable development for its three dimensions (the economic dimension, the social dimension, and the environmental dimension). The use of unit root tests to study stability and the use of the co integration test according to the Angel method Granger to study the relationship and use Eviews to estimate the model. The study found a balanced relationship between the volume of flows and the economic and environmental dimension of development, as well the study showed that foreign direct investment flows do not contribute significantly to reducing unemployment rates (The social dimension). The study recommended that the government have a role in directing these investments towards the desired sectors in order to achieve real growth rates, reducing unemployment and creating more job opportunities.

This study aimed to investigte the role of HRM practices in the implementation of social responsibility in Saudi telecom companies in Riyadh in light of the Saudi vision 2030. The study was applied to (243) individuals working in the four Saudi telecommunications companies in Riyadh. The results showed that the implementation level of HRM and social responsibility practices in Saudi telecom companies is high, and the results also show a significant effect of HRM practices (planning, training, motivation, empowerment, appraisal performance) on the social responsibility practices in Saudi Telecom companies in Riyadh.

Small and Medium Enterprises (SMEs) are considered a major engine of economic growth in many economies, especially in developing countries. Despite their active socioeconomic roles, these enterprises face a number of obstacles and challenges. This study aims to discuss and diagnose the challenges facing these small and medium enterprises in the Kingdom of Saudi Arabia. The primary data was collected using a questionnaire from owners of small and medium enterprises in various regions of the Kingdom of Saudi Arabia. The study employed the descriptive analytical approach, whereby Statistical Packages of Social Sciences (SPSS) was used to analyze the data. The results of the study revealed that difficulty in accessing finance, bureaucracy, complexity of procedures, lack of advisory support and marketing problems are among the most serious obstacles that hinder the performance, growth and sustainability of most small and medium enterprises. Accordingly, the study recommended the importance of setting strategies and designing policies for small and medium enterprises in the Kingdom of Saudi Arabia. The results are also significant for practitioners, policy makers, the small and medium enterprises sector, stakeholders in small and medium enterprises, in addition to other researchers and academics in this field.