The application of optimization algorithms is crucial for analyzing oil and gas company portfolio and supporting decision-making. The paper investigates the process of optimizing a portfolio of oil and gas projects under economic uncertainty. The literature review explores the advantages of applying various optimizers to models that consider the mean and semi-standard deviations of stochastic multi-year cash flows and revenues. The methods and results of three different optimization algorithms are discussed: ranking and cutting algorithms, linear (Simplex) and evolutionary (genetic) algorithms. Functions of several key performance indicators were used to test these algorithms. The results confirmed that multi-objective optimization algorithms that examine various key performance indicators are used for efficient optimization in oil and gas companies. This paper proposes a multi-criteria optimization model for investment portfolios of oil and gas projects. The model considers the specific features of these projects and is based on the Markowitz portfolio theory and methodological recommendations for project assessment. An example of its practical application to oil and gas projects is also provided.

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.

This study investigates the impact of the Belt and Road Initiative (BRI) on the construction sector in Southeast Asia, focusing on Thailand, Malaysia, and Cambodia. Qualitative research approach is used to analyze the implications of Chinese investments in these countries, exploring both the opportunities and challenges faced by Chinese investors. Key research questions address the resilience of the construction sector, the obstacles encountered by investors, and the influence of policy on the construction business. Through interviews with CEOs and senior managers of major construction companies and a review of relevant documents, the study uncovers the economic and geopolitical motivations behind China’s BRI strategy. The findings reveal significant insights into the benefits and drawbacks of BRI financing, providing recommendations for overcoming challenges and leveraging future opportunities in Southeast Asian construction sectors.

The role of technology in stimulating economic growth needs to be reexamined considering current heightened economic conditions of Asian developing Economies. This study conducts a comparative analysis of technology proxied by R&D expenditures alongside macroeconomic variables crucial for economic growth. Monthly time-series data from 1990 to 2019 were analyzed using a vector error correction model (VECM), revealing a significant impact of technology on the economic growth of India, Pakistan, and the Philippines. However, in the cases of Indonesia, Malaysia, Thailand, and Bangladesh, macroeconomic indicators were found more crucial to their economic growth. Results of Granger causality underlined the relationship of R&D expenditures and macroeconomic variables with GDP growth rates. Sensitivity analyses endorsed robustness of the results which highlighted the significance and originality of this study in economic growth aligned with sustainable development goals (SDGs) for developing countries.

In the intricate realm of contractual law, the condition precluding action serves as a critical safeguard, ensuring that specific legitimate interests are protected within contracts and wills. This research examines this condition’s validity when based on a legitimate motive and for a reasonable duration. The study highlights a case involving an owner who violates this condition by engaging in acts such as sale or gift, raising important questions regarding the legal penalties associated with such violations. The primary objective of this research is to provide a comprehensive understanding of the legal consequences of breaching preventive clauses and to analyze how Egyptian, French, and Palestinian laws protect the interests of the stakeholders involved. The methodology adopted in this study is comparative in nature, involving a thorough analysis of the legal texts from Egyptian, French, and Palestinian laws. This involves a review of legal scholars’ opinions and relevant judicial rulings to highlight the differences in penalties and applications associated with preventive clauses. The findings reveal that both Egyptian and French laws advocate for the invalidity of actions carried out in violation of these preventive conditions. However, there is a divergence among scholars regarding the nature of this invalidity, with some arguing for absolute invalidity while others suggest relative invalidity. Conversely, the Palestinian legal framework prescribes specific penalties, indicating a variance in legislative approaches. The research concludes that the current legislative treatment of preventive conditions is insufficient and requires reform to ensure effective legal protection for affected parties. This leads to policy implications emphasizing the need to strengthen legal frameworks and enhance the clarity of legislative intentions in formulating laws related to preventive clauses. By doing so, the study aims to facilitate the achievement of legitimate interests for parties involved and ensure the enforcement of preventive conditions in a manner that upholds contractual integrity.