The present study investigates the relationship between audit quality and earnings management in banks listed on the Stock Exchange of Iraq and Oman. This paper used audit firm size, auditors’ industry expertise, audit report timeliness, auditor change, and auditors’ opinions to measure audit quality. Financial statements, notes attached to financial statements, and reports of independent auditors of 28 banks listed on the Iraqi Stock Exchange and 8 banks listed on the Oman Stock Exchange during the financial period of 7 years (2015 to 2021), and hypotheses were tested using EViews software and panel data. The results of the hypothesis testing showed no significant relationship between the firm size and the auditors’ change and earnings management for both countries (Iraq and Oman). This is while the relationship between the auditor’s industry expertise, the timely presentation of the audit report, and the auditor’s opinion and earnings management for both countries (Iraq and Oman) is negative.

A systemic and synthetic review of the anatomy of the temporomandibular joint in magnetic resonance imaging was developed for its evaluation. The temporomandibular joint is an anatomical structure composed of bones, muscles, ligaments and an articular disc that allows important physiological movements, such as mandibular opening, closing, protrusion, retrusion and lateralization. Magnetic resonance imaging is an imaging technique that does not use ionizing radiation and is more specific for the evaluation and interpretation of soft tissues, due to its high resolution, so it has an important role in the diagnosis of various maxillofacial pathologies, which is why the dentist should have knowledge of the structures and functions of the temporomandibular joint through magnetic resonance imaging. The review demonstrates the importance of magnetic resonance imaging in the study of the anatomy of the temporomandibular joint, in addition to mentioning the advantages provided by this imaging technique such as its good detail of the soft tissues in its different sequences and the non-use of ionizing radiation to obtain its images.

This study validates the Intercultural Competence and Inclusion in Education Scale (ICIES), a novel instrument designed to assess students’ perceptions of inclusivity and intercultural competence in multiethnic secondary schools. Using a sample of 276 high school students from Western Romania, the ICIES identified three dimensions: ethnic appreciation and support, intercultural engagement and integration, and school unity and cohesion. Exploratory factor analysis confirmed the scale’s structural validity, while network analysis revealed key interconnections among its components. Findings highlight the critical role of inclusive teaching strategies and school cohesion in fostering intercultural competence. The ICIES provides educators and policymakers with actionable insights for designing interventions that promote empathy, mutual respect, and a sense of belonging in diverse school settings. These results contribute to the development of educational policies aimed at fostering inclusion and addressing the needs of increasingly multicultural classrooms.

Using the Intercultural Competence and Inclusion in Education Scale (ICIES), this study examines variations in intercultural competence and inclusion between mainstream and multiethnic high schools. The sample consisted of 384 high school students, aged 17 to 18, from both rural and urban areas in Western Romania, enrolled in grades 11 and 12. The ICIES demonstrated strong reliability, with a Cronbach’s alpha of 0.721. Exploratory factor analysis revealed three distinct dimensions: Intercultural opportunities and activities, Comfort in diverse settings, and Cultural reflection and values. Independent samples t-tests identified significant differences between mainstream and multiethnic schools across several items, with students in multiethnic schools reporting higher levels of intercultural competence and inclusion. These findings highlight the critical role of multicultural educational settings in fostering students' cultural awareness and inclusive attitudes. This study provides actionable insights for enhancing multicultural education practices and policies, including teacher training programs, inclusive curricula, and extracurricular initiatives that promote intercultural engagement and reduce intergroup biases.

Recently, Agile project management has received significant academic and industry attention from due to its advantages, such as decreased costs and time, increased effectiveness, and adaptiveness towards challenging business environments. This study primarily aims to investigate the relationship between the success factors and Agile project management methodology adoption and examine the moderating effect of perceived compatibility. The technology-organization-environment (TOE) framework and technology acceptance theories (UTAUT, IDT, and TAM) were applied as the theoretical foundation of the current study. A survey questionnaire method was employed to achieve the study objectives, while quantitative primary data were gathered using a carefully designed methodological approach focusing on Omani oil and gas industry. The PLS-SEM technique and SmartPLS software were used for hypotheses testing and data analysis. Resultantly, readiness, technology utilization, organizational factors, and perceived compatibility were the significant factors that promoted Agile methodology adoption in the oil and gas industry. Perceived compatibility moderated the relationship between success factors and Agile methodology. The findings suggested that people, technology, and organizational factors facilitate the Agile methodology under the technology acceptance theories and frameworks. Relevant stakeholders should adopt the study outcomes to improve Agile methodology adoption.