This study aimed to measure the impact of implementing mechanisms of accounting data governance, represented by International Accounting Standards, internal auditing, external auditing, audit committees, disclosure and transparency, and performance evaluation, on the quality of financial reporting data for the commercial banks listed on the Amman Stock Exchange, totaling (15) banks. To achieve the objectives of this study, a descriptive-analytical approach was adopted by developing a questionnaire to collect the primary data measuring the study variables. The questionnaire was distributed to employees in the financial and control departments of these banks, with a total of (375) respondents from the total study population of (733) individuals. Appropriate statistical methods were used to analyze the data, test hypotheses, and the results of this study revealed a strong positive impact of five variables of accounting data governance mechanisms on achieving the quality of financial reporting data. These variables are ranked from highest to lowest in terms of the strength of impact and correlation with the quality of financial reports: disclosure and transparency, external auditing, International Accounting Standards, internal auditing, and audit committees. However, there was no impact of the performance evaluation governance variable on achieving the quality of financial reporting data. These results call on the management of commercial banks in the study to commit to the objective implementation of the requirements of accounting data governance mechanisms as stipulated by international professional assemblies.

The Organic Rankine Cycle (ORC) is an electricity generation system that uses organic fluid instead of water in the low temperature range. The Organic Rankine cycle using zeotropic working fluids has wide application potential. In this study, data mining (DM) model is used for performance analysis of organic Rankine cycle (ORC) using zeotropik working fluids R417A and R422D. Various DM models, including Linear Regression (LR), Multi-Layer Perceptron (MLP), M5 Rules, M5 Model Tree, Random Committee (RC), and Decision Tree (DT) models are used. The MLP model emerged as the most effective approach for predicting the thermal efficiency of both R417A and R422D. The MLP’s predicted results closely matched the actual results obtained from the thermodynamic model using Genetron software. The Root Mean Square Error (RMSE) for the thermal efficiency was exceptionally low, at 0.0002 for R417A and 0.0003 for R422D. Additionally, the R-squared (R²) values for thermal efficiency were very high, reaching 0.9999 for R417A and R422D. The findings demonstrate the effectiveness of the DM model for complex tasks like estimating ORC thermal efficiency. This approach empowers engineers with the ability to predict thermal efficiency in organic Rankine systems with high accuracy, speed, and ease.

Agriculture is an industry that plays an essential role in economic development towards eliminating poverty issues, but foreign direct investment (FDI) inflows to this sector remain modest in Vietnam. This study analyzed the determinants of foreign direct investment in the agricultural sector into the Southern Key Economic Zone (KEZ) of Vietnam, which is considered the foreign direct investment magnet of Vietnam, but its FDI inflows into the agricultural sector have been consistently low, and has shown a downward trend in recent years. The study was based on a sample of 129 foreign investors of a total of 164 multinational enterprises (MNEs) in the agricultural sector, including representatives of the Board of Directors and representatives at the department level. The Partial Least Squares Structural Equation modeling (PLS-SEM) approach was used to test the hypotheses. Findings indicated that FDI attraction policies have the strongest impact on FDI inflows. This was followed by infrastructure, regional agriculture policies, public service quality, natural conditions, and human resources. This study suggests policy recommendations to improve foreign direct investment inflows into the agricultural sector of the Southern Key Economic Zone (KEZ) of Vietnam.