The main aim of this research study is to point out the vital importance of high-quality exterior audits to limit discretionary accounting, as it could distort a company’s commercial results. The research introduces a well-founded hypothesis on the preventive powers of high-quality audits, as it can act as a strong exterior control. The research focuses on testing the complex relationship between earnings management and investors’ behavior within the public-listed companies from the food industry. The research gathers credible annual comprehensive data from thirty-five publicly-listed firms from the United States. It encompasses the twenty years prior to 2024, as it includes the twenty years prior to 2024. Additionally, the gathered dat

Taliban has returned to the forefront since regaining control of Afghanistan in mid-August 2021, prompting the international community and researchers to speculate whether it has adopted a different political vision and ideology from its previous rule (1996-2001). The previous rule presented a distorted version of governance that lacked clear political and ideological foundations, characterized by impulsive and chaotic decisions, and the absence of a comprehensive theoretical and intellectual framework for governance.

Once again, Taliban returned to power on August 15, 2021, and took control of the country. This raised many questions about Taliban's return, the extent of its flexibility and adaptability that allowed the movement t

Objectives: Although the Frankfort Horizontal (FH) and sella-nasion were routinely used as craniofacial reference planes, the inter-individual orientations were changeable when related to true horizontal (HOR). Natural head position (NHP) is a reproducible, standardized position, with the head in an upright posture and eyes focused on a point in the distance at eye level so that the visual axis is horizontal. The natural head position has importance in anthropological as well as in orthodontic fields, as this position has a relatively fixed relationship to the true horizontal and vertical planes. However, NHP is clinically not simple and it takes long time to be recorded, in addition to a deficiency in the tools utilized in the NHP and l

Class consciousness represents its highest stage in the contemporary Marxist thought of Rosa Luxemburg and Antonio Gramsci, not just a reflection of reality, but rather a dialectical form through the reflection of consciousness on reality and its reproduction. The superiority over the infrastructure (historical materialism) promised the revolutionary class consciousness to be achieved spontaneously, and the seeds of a breakthrough are mass strikes, denying the role of the party to organize this awareness, limiting its role to the interconnection between classes, emphasizing the role of socialist democracy as a conscious vanguard for organizing spontaneity, struggle, and developing awareness during the revolutionary process and the leader

Receipt date:08/26/2020 accepted date:9/8/2020 Publication date:12/31/2021

 This work is licensed under a Creative Commons Attribution 4.0 International License.

        The research entitled (Moderation in Omani External Political Behavior 1970-2020. contained introduction and two sections conclusion and recommendations. The introduction included a general overview of the topic, and the importance of the political behavior o

Receipt Date:10/11/2021 Acceptance Date:29/12/2021 Publication Date:31/12/2021

This work is licensed under a Creative Commons Attribution 4.0 International License.

The study aimed to clarify the conceptual explanations and the theoretical rooting of the concept of the populist phenomenon. And explore the political and cultural implications and connotations contained in populist political discourse. And to stand on the foundations and meanings on w

I've led an end to the Palestinian presence in the Jordan to the occurrence of a major fault line in relations between Jordan and the Palestinian on the levels of all , and as a result sought King Hussein and the initiative of the U.S. to heal the rift that solution between Jordanians , Palestinians, and the regulation of relations between the two parties announced in March 1972 for the project and unitary featuring Jordan and Palestine in the Arab kingdom united with the two countries , but that the Palestine Liberation Organization and the Palestinian resistance factions rejected by asserting that it is has the right of self-determination of the Palestinian people and no one else , and rejected by the Arab states and ( Israel ) , and l

This research deals with the attitude of oil press towards oil industry in the world and the extent of their concerns with the stages of oil industry relating to the abundance of oil and natural gas, as it is an international strategic and complementary industry. The researcher uses the survey method for content analysis of the initial article and the press news for two: years (2011-2012). The results if the study are as follows
1- Oil press is concerned with developing and the stages of the Arabic oil industry in the interest of OAPEC in the first place.
2- It is concerned with exploring, extracting, and marketing oil in the first place, then with refining operations in refineries and petrochemical plants in the second place, an

         The political system in Indonesia, since gaining independence from the Dutch colonialism on the seventeenth of August 1945, has gone through long stages. The Indonesian constitution stipulated that the country is based on a democracy. In 1956 the first free elections were held in Indonesia, and President Sukarno announced the adoption of the directed democratic system Then, during the era of President Suharto, the state entered a phase called democracy based on the Five Pancasila principles, which is a false democracy because it served the interests of Suharto, who in his long reign had political and economic corruption leading up to 1998, when the Indonesian people revolted, and the government of Soeharto was overthrown