Purpose—Quality service plays a significant role in enhancing customer satisfaction and loyalty. The main objective of this research is to investigate the effect of Salalah port service quality on customer satisfaction. Design/methodology/approach—This paper used a quantitative research design. Data were collected from 300 repeated customer of Salalah Port in Oman. Statistical Package (SPSS) version 25.0 was used for analysis of data and adopted to test the hypothesized model. Findings—The research findings confirm the positive influence of the five dimensions of service quality – tangible, empathy, reliability, responsiveness, assurance (TERRA) on customer satisfaction. Originality/value—The findings of this study develop the literature by adding empirical research evidence that the TERRA of Salalah port service quality which have a significant effect on customer satisfaction. The result also provide evidence from the Arab region where the data and research in this region are limited.

This study investigates the interaction between audit firms and key audit matters (KAMs) to measure their impact on financial reporting quality in Palestine, thereby enriching the discourse on financial reporting. A descriptive statistical method was used to analyze the audit reports of listed Palestinian firms from 2018 to 2022. A methodology that scrutinizes the clarity and informativeness of KAMs across different audit firms and KAM types, the research investigates how audit procedures and risk assessments contribute to the comprehensibility of KAM disclosures. The findings highlight a significant disparity in the readability of KAMs attributable to audit firm selection, with the non-Big Four firms exhibiting distinct approaches. This understanding, gathered through multivariate analysis, offers valuable contributions to the ongoing discourse on financial reporting quality, emphasizing the essential role of audit firms in shaping the effectiveness of audit reports and KAM disclosures.

Given its insular geographic location, Taiwan inherently benefits from a natural advantage in developing its shipping industry, positioning it as a critical sector for the nation’s economic advancement. The shipping industry operates within a highly competitive maritime market, wherein ocean freight forwarders provide services on a global scale, thus classifying them within the international transportation and logistics industry. The global competition from logistics peers renders the services highly substitutable. This study breaks new ground by integrating the SERVQUAL scale with advanced methodologies such as the Analytic Hierarchy Process (AHP) and Decision-Making Trial and Evaluation Laboratory (DEMATEL) to assess and enhance service quality in the shipping industry. By segmenting the five dimensions of SERVQUAL, the study delineates 19 specific evaluation indicators. The expert questionnaires developed and analyzed through AHP and DEMATEL reveal a previously unidentified link between specific service quality dimensions and customer satisfaction. The findings from this analysis offer crucial insights into the critical success factors (CSFs) of service quality and their causal interrelationships, thereby establishing a model for service standards. By leveraging the identified CSFs and understanding the causal relationships among these key factors, ocean freight forwarders can enhance and optimize their value propositions and resources. This proactive approach is expected to significantly improve service quality, fortify core competitiveness, and elevate customer support and satisfaction levels, ultimately leading to an increased market share and ensuring sustainable business operations.

Recently, there has been a burgeoning fascination with the influence of urban green spaces (UGS) on physical activity (PA) and health. This interest has been accompanied by a mounting body of evidence that establishes a connection between UGS and residents’ PA levels. Numerous studies have been conducted to investigate the significance of UGS and have generally agreed on their connection with health. However, there is still considerable variation in viewpoints regarding the intermediate factors contributing to this association. The primary objective of this study was to investigate the potential correlation between different qualitative factors of UGS and PA. The study involved the collection of data from four parks located in Edinburgh. Four trained observers utilised the Environmental Assessment of Public Recreational Spaces (EARPS Mini) tool to code various environmental characteristics. Additionally, the Method for Observing Physical Activity and Wellbeing (MOHAWk) observation tool was employed to code instances of on-site incivility and the characteristics and behaviours of residents engaging in UGS activities. The results of this study show that the facilities and environment, area and socioeconomic status (SES) of UGS positively affect the type of PA and the level of PA, as well as influence residents’ attentiveness to the environment and their interactions with each other. Demographics such as gender and age group are also significantly related to the level and type of PA. Significant differences in the level and type of PA, and race only differed significantly in the choice of activity type. These results suggest that the quality of the UGS environment affects the level, type, and status of PA among residents and that resident characteristics also have an impact. Future research suggests increasing data collection related to PA frequency and PA duration and considering longitudinal observations over time for refinement.

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.

The proposed scientific article aims to analyze the application of Lean Six Sigma in the food industry. To this end, a detailed methodology has been designed that ranges from the selection of the works to the synthesis and presentation of the results obtained. The methodology is based on rigorous inclusion criteria to ensure the relevance and quality of the selected sources, including books, academic articles, theses, and other relevant documents. Through extensive searches of academic databases and other reliable sources, key works were identified that specifically address the implementation of Lean Six Sigma in the context of food production. Once the relevant papers were collected, a critical analysis was conducted to identify common themes, trends, and key findings. The works were classified according to their main focus, such as process improvement, waste reduction, supply chain optimization and food safety assurance. This categorization allowed the information to be organized in a coherent way and to facilitate the synthesis of the results. The results obtained were presented in a table that included details about each selected work, such as title, author, year of publication, abstract and links to the original source. This structured and rigorous approach provides a clear and comprehensive view of the topic, contributing to the advancement of knowledge in this area and offering practical guidance for practitioners and researchers interested in the application of Lean Six Sigma in the food industry. The literature on Lean Six Sigma in the food industry highlights its importance in improving efficiency, quality, and safety. Key recommendations include gradual implementation, appropriate training, focus on quality, and continuous improvement.