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.

With the development and progress of the era, digital construction has become an important topic for enterprise development in the new era. Practice has shown that by actively carrying out corresponding digital construction work, enterprises can more comprehensively and systematically analyze the industry development and market prospects, which helps to promote the reasonable adjustment
of internal and external management work modes and the improvement of management efficiency, and has a positive guiding role for the healthy development cycle of enterprises. In this article, the author combines a large amount of research cases to conduct research on the effect of digital construction on enterprise development in the new era and proposes corresponding optimization measures, hoping to further promote the full play of information technology value, in order to safeguard the development of enterprises.

An experiment was conducted to assess the effect of psychoenergetic energy in litchi as positive and negative thoughts using a simple meditation technique at ICAR-NRC on Litchi, Muzaffarpur. The plant produced 24.75 g of fruit given positive energy, while the plant with negative thought energy produced 22.12 g of fruit. The fruit and seed weight increased by 11.88% and 13.63%, respectively, due to positive energy. The number of fruit retentions increased by 23.77% due to positive energy. Anthocyanin content in pericarp was increased by 5.45% in plants given positive energy. Fruit qualities were also significantly affected by psychoenergy. TSS (Brix) was significantly increased by 13.54% in plants given positive energy as compared to negative energy, and titratable acidity was reduced by 25% due to positive energy. Ascorbic acid was also increased by 30% in plant given positive thoughts. Sun burn was reduced by 54.76% and fruit cracking by 63.64% due to energy of thought. Fruit borer infestation was reduced by 70%, and mite infestation was reduced by 90% in plants given positive energy. The psychoenergetic potential is vast, and its ability to improve crop yield and quality cannot be overstated. The hidden power of thought is being practiced by all, but mostly people do not know this power and use it in an improper manner. This is a high time when we need to practice generating powerful thoughts to change present-day agriculture and its dependents.

This paper discusses the dawn of cognitive neuroscience in management and organizational research. The study does that in two tiers: first, it reviews the interdisciplinary field of organizational cognitive neuroscience, and second, it analyzes the role organizational cognitive neuroscience (OCN) could play in reducing counterproductive workplace behaviors (CWB). Theoretically, the literature has established the benefits of a neuro-scientific approach to understanding various organizational behaviors, but no research has been done on using organizational neuroscience techniques to study counterproductive work behaviors. This paper, however, has taken the first step towards this research avenue. The study will shed light on this interdisciplinary field of organizational cognitive neuroscience (OCN) and the benefits that organizations can reap from it with respect to understanding employee behavior. A research agenda for future studies is provided to scholars who are interested in advancing the investigation of cognition in counterproductive work behaviors, also by using neuroscience techniques. The study concludes by providing evidence drawn from the literature in favor of adopting an OCN approach in organizations.

A review of the CARG Project of the Campania Region (marine counterpart) up to water depths of 200 m is herein proposed referring to the Gulf of Naples (southern Tyrrhenian Sea) aimed at focusing on the main scientific results obtained in the frame of this important project of marine geological cartography. The Gulf of Naples includes several geological sheets, namely n. 464 “Island of Ischia” both at the 1:25,000 and 1:10,000 scale, n. 465 “Island of Procida” at the 1:50,000 scale, n. 466–485 “Sorrento–Termini” at the 1:50,000 scale, n. 446–447 Naples at the 1:50,000 scale, and n. 484 “Island of Capri” at the 1:25,000 scale. The detailed revision of both the marine geological and geophysical data and of the literature data has allowed us to outline new perspectives in marine geology and cartography of Campania Region, including monitoring of coastal zone and individuation of coastal and volcano-tectonic and marine hazards.