This study aims to examine the effect of the CG Scorecard on Earnings Management with company characteristics as an intervening variable. The population and sample are public companies in Indonesia and Malaysia listed on the Asean Star Index, 2016-2018. CG Scorecard is measured using the ASEAN Score Card, earnings management is measured based on the accrual of working capital to sales while intervening variables are measured using company characteristics through leverage. The analysis model is the Structural Equation Modeling Partial Least Square (SEM - PLS). The results showed that the direct relationship between GCG variables with earnings management is smaller than the relationship between GCG and earnings management through leverage variables. These results conclude that although in the short term investors do not really value the leverage rate as an investment indicator, if high debt comes from capital and continues to increase, it can be used as a signal for principals because it can be indicated earnings management actions occur. Therefore good corporate governance is one factor that can reduce agency conflict, thereby minimizing earnings management actions.

It is of great significance to establish relevant models by collecting data of various fruit production through the network, to screen out the main fruit varieties in the fruit market of China in recent years, to predict the consumption and production trend of the Chinese fruit market, and to plan the planting mode of fruit scientifically. Based on the data collected, this paper makes use of Lingo software to cluster and classify fruits, then establishes 0-1 programming model and time prediction model to predict data and test by regression model. Finally, the development strategy of fruit production in China is given.

Since the start of the COVID-19 pandemic, many countries have suffered economically, causing billions of dollars in losses worldwide. In response to this, many countries have taken emergency measures to ensure that the impact does not have huge economic implications in terms of rapid recession. In Africa, where many countries have taken measures to deal with the decline in economic activity, mainly through fiscal and monetary policies, including Tunisia. In addition, socio-economic statuses continued to change instantly and stochastically, more after large numbers of people lost their daily jobs with new measures to stop the spread of the COVID-19 virus. This article attempts to model the effect of the COVID-19 pandemic on tourism and freight in Europe, USA and China using an analysis of the Markov chain in discrete time. In addition, the document seeks to find the ultimate effect of Covid-19 on air transport in the main economic sectors. The results of this document should help government and global investors understand the different economic stimulus planning plans to launch in the "hard hit" sectors of the economy to reduce the impact on tourism and freight. The information should help formulate a post-COVID-19 economic recovery plan for the global economy.

After over two decades of the revision of the Economic Community of West African States (ECOWAS) treaty, which stipulated a common market, including a common external market, the Head of States of the Community as part of fast-tracking their regional integration process and laying the grounds for the establishment of an effective Customs Union decided to implement the ECOWAS common external tariff (CET) in early January of 2015. The CET, which requires the adoption of the same customs duties application to all goods entering ECOWAS Member States, regardless of which country within the area they are entering also requires careful preparation and communication by member ministries. The adoption of the CET according to trade experts will also prompt reaction from firms and producers, as external competition from imports will change. Despite the myriad of challenges facing the Community and its consciousness of the overriding need to accelerate, foster and encourage the economic and social development of their states in order to improve the living standards of their peoples, the question that needs to be addressed is “What has contributed to the lagging behind of the implementation of the Community’s ambitious regional integration policies and targets compared to the European Union process-oriented integration theory given that a common trade policy does not only define the trade relations with the third-parties but also with the member States within the internal market?.

Proponents of Modernization theory claim that modernization brings greater gender equality in all sectors of society including politics. However, globally women are marginal in all spheres of politics regardless of the level of modernization within countries. There is no country either developed or developing that has ensured equal participation of women in politics. This comparative study aims to analyze the status of women as elected representatives in Australia and Bangladesh. It finds that with few exceptions, women in Australia and Bangladesh have to overcome similar barriers to their participation in elected office. Furthermore, the similarity in issues facing women entering politics in both countries, despite tremendous cultural and socio-economic differences, indicates that the barriers appear to relate to universal challenges to participation of women in politics, more specifically to patriarchal structures and values.

The commercial banks remain one of the important keys of financial intermediaries that provides Variety of services in the economy over the states around the world, therefore this paper aims to investigate the profitability of Jordanian commercial banks in Jordan. The effect of internal and external determinants of Commercial Jordanian Banks profitability has been studied in this paper, the paper utilized of annual time series both internal and external data of these determinants for the period 2008 to 2018. Using the time series analysis and panel data techniques to measure the impact of these determinants, the sample consists of 21 Banks, followed for 14 years the quantitative method in this paper focuses on the statistical. The R2 determinants within are 64% and LSD R2 is 76% thus in both R2 the independent variables interpret the changes which happen in ROE, and the R2 is good to do this the analysis and lags depend on Hanan-Quinn which is 67.72042. The groups have a common intercept and the LSDVF 3.658 is > than P-value we reject the null hypothesis, and accept the alternative hypothesis that there is a relationship between ROE and vector of (bank specific). Results indicate that for bank-specific which consist of four variables such as, credit risk, equity, loan, saving the deposit. Where the industry-specific consist of market concentration, and also the macro-economy, determinates include: GDP Per capita, lending interest rate, inflation-unemployment ratio, Total Government revenue / GDP. Money supply 2. The analysis shows that bank-specific has a positive significant sign to bank profitability. While the market concentrates have appositive effects. Meanwhile, the macroeconomic variables are beyond the scope of management control and show appositive signs.