Purpose -This study aims to identify factors that influence corporate environmental disclosure (CED) quality. Design/methodology/approach -Using content analysis, an index and scoring scheme were applied to annual reports, stand-alone reports and corporate homepages of a sample of 116 oil and gas companies in 19 developing countries (DCs).Findings -The results of this study reveal that out of 12 hypothesized variables, only 5 variables (company size, foreign ownership, profitability, leverage and membership of industry's associations) are positively related to the CED quality.Practical implications -The study has implications in enhancing the understanding of CED practices by oil and gas companies in DCs and the factors that influence the quality of such disclosure. Thus, the results of the study serve as input toward the development of improved regulations concerning CED for the oil and gas industry and provide guidelines to the regulators to make relevant decisions on social and environmental information items to be incorporated in the regulatory standards.Originality/value -The current study attempts to fill the gaps in the literature by examining CED quality (rather than its quantity), concentrating on environmental disclosure made on the three main mediums of reporting. The study also extends previous research of CED by investigating some factors that have the potential to influence the content-quality of environmental disclosure, such as type of company (independent or constrain company) and industry's association membership which have never been examined in the related literature.

This study aims to determine the effect of Audit Committee characteristics on the performance of the eleven insurance companies listed in Oman between 2015 and 2019. This study focuses on the audit committee meetings and their frequency, the size of the committee, their independence, and the knowledge or expertise they possess. After conducting data analysis on the specified dataset, the regression results revealed that ACSIZE is statistically significant at a p-value less than.05. This indicates that the size of an audit committee has a significant impact on an insurance company's performance. In addition, the ACINDE was statistically significant at p.05, demonstrating that the independence of an audit committee plays a significant role in determining the performance of a company. Moreover, the ACEXP variable had a p-value of less than 0.05, indicating that it is statistically significant. This can be interpreted as meaning that the frequency of meetings has a statistically significant impact on the performance of a company. The statistical significance of only three of the four variables was determined. The variable was excluded from the regression model because its p-value was greater than.05. Therefore, the three characteristics of audit committees in the Omani market have a significant impact on the performance of an insurance company, and senior management should ensure that audit committees have approximately four members, are fully independent to limit control by the firm's management, and have extensive financial experience in order to function effectively. This study will be very useful to financial practitioners and policymakers since it contains practical ideas and recommendations. The research results may also contribute to the creation and implementation of strategic policies for improving corporate governance practices with the goal of maximizing profit and wealth.

We study the motion states of charged particles in a homogeneous electromagnetic field based on the Maxwell equations. The authors propose the charged particle properties analysis based on the Maxwell equation and electromagnetic field, first explain the Maxwell equation and electromagnetic field properties analysis, and then analyze the charged particles in the composite field (electric and magnetic field coexistence). List the important knowledge points about the motion of charged particles in an electric field, and determine the center of the circle where the charged particles move in a circular motion, simulate the motion of charged particles in a uniform orthogonal electromagnetic field, if at, the trajectory of the charged particle is a short-amplitude cycloid, if, the trajectory of the charged particle is a long cycloid, if. The realization of simulation is mainly based on theory to obtain phenomena, although it has extensive practical significance for confirmatory experiments, when inspiring and guiding students to carry out inquiry learning, physics teachers should still organically combine simulation experiments with traditional experimental teaching, teacher explanations, and student experiments in teaching design and teaching implementation, in order to cultivate students' independent inquiry ability and experimental innovation ability.

The study aims to focus upon the association between the auditors and companies by indicating how this association affects the quality of audit and auditor independence in a developing country (the case of Bahrain). To achieve these objectives, a questionnaire was developed and distributed to respondents from audit firms in Bahrain.Descriptive statistics were used to analyse the influence of auditor-client association upon quality of audit and auditor independence and how audit quality and auditor independence are improved was also explored in the study.The results show that all the questions (1-8) in the questionnaire impair both audit quality and auditor independence with the means ranging from 3.6000 to 4.0364 with an average mean of 3.7212. According to the measurement scale, any item with a mean of 3.50 or more is acceptable, and since all the influences are above 3.50, they are all acceptable. Regarding how auditor-client relationship (or long tenured auditor) would improve both quality of audit and auditor independence, the results show that all the questions (9-17) would improve both audit quality and auditor independence with the means ranging from 3.6364 to 4.0727 with an average of 3.8646, which are acceptable. These results confirm statistically that there is a significant relationship between the auditor long-term tenure and audit quality and auditor independence, so the null hypothesis (H0) is rejected and the alternative hypothesis is accepted. Simple regression analysis is employed to test the hypothesis of the study and its significance. The results show that (H0) hypothesis is not significant. Therefore, the alternative hypothesis (H1) is significant at p ≤ 0.005, which means that there are differences in viewpoints among respondents and the p-value obtained is 0.044 which is less than the significant value of p ≤ 0.05. These results confirm the hypothesis that a significant relationship exists between the auditor long-term tenure and quality of audit and auditor independence.