The research examines the impact of applying the IFRS 17 International Financial Reporting Standard on the development of accounting measurement and disclosure to improve the quality of financial reports when considering compliance with the requirements of applying the IFRS 4 International Financial Reporting Standard for Jordanian insurance companies. Achieving the objective, previous studies were examined which related to the impact of applying the IFRS 17 Financial Reporting Standard on the development of accounting measurement and disclosure for improving the quality of financial reports when considering compliance with the requirements of applying the IFRS 4 International Financial Reporting Standard for Jordanian insurance companies. Moreover, the researcher linked the theoretical aspect to the practical aspect. Therefore, the researcher designed a questioner, distributed, and then analyzed the results obtained from the relevant parties. The study found the need to conduct increased research related to the impact of adopting the IFRS 17 International Financial Reporting Standard in improving the quality of reports and overcoming obstacles such as current laws, professional qualifications of those preparing reports for insurance companies, and the situation of auditors. Including the IFRS 4 and IFRS 17 standards in the content of accounting courses can be beneficial for linking academic study with practical practice in several ways: Real-world application, Industry relevance, Compliance and regulation, Career opportunities, Evolving nature of accounting. The need to adjust accounting practices of the International Financial Reporting Standard IFRS 17 is an important step in the field of insurance activity to improve the quality of financial reporting. Owing to the fact that the standard has been allocated only to insurance activity and not to all economic operations, means the application of the standard is limited to all insurance contracts for the duration of contracts, regardless of the nature of the activity of the entity issuing those contracts. Therefore, the study recommends increasing attention on disclosure and improving accounting methods in relation to IFRS 17; this is considered a major step in the insurance business in order to improve the quality of financial reports. Additionally, relevant information is provided for financial reports and similar; this helps improve the level of transparency and quality of the information presented in the core of the reports. Thus, it enables companies to assess the impact of contracts about the current financial position, financial performance, and cash flow.

Despite its importance to the global economy and its role in generating foreign currency profits for many countries, the tourism industry is not without its share of problems. This calls for research on the causes of improved productivity in the workplace. Therefore, this study aimed to investigate the effect of polychronicity on job performance and work engagement of tourism employees. The supervisor’s organizational embodiment was analyzed as a mediator and psychological ownership as a moderator. The data were gathered from 733 workers in the private tourist facilities of the city of Petra, Jordan by using a structured questionnaire and data analysis was carried out using AMOS-24. The findings revealed that polychronicity can lead to better job performance and work engagement. Supervisor’s organizational embodiment positively mediates the relationship of polychronicity with job performance and work engagement. In addition, the psychological ownership strengthens the relationship of polychronicity with work engagement and job performance. The emphasis of this study is on the most important behavioral outcomes of employees (i.e. work engagement and job performance); therefore, the practitioners of the tourism industry and hospitality industry can use the findings of this study to manage engagement- and performance-related issues of employees. Similarly, the researchers interested in polychromic behavior in organizations can also consider this research as a guideline.

This study examines the impact of organizational commitment on administrative creativity and job performance among department managers at Al Hussein bin Talal University. Job performance refers to managers' ability to accomplish their job-related duties efficiently and effectively. Administrative creativity refers to managers' ability to generate innovative ideas and solutions. Organizational commitment is loyalty to an organization. Quantitative research will be used in the study. Surveys will be distributed to department managers at Al Hussein bin Talal University to collect data. The study will use validated measures of administrative creativity, organizational commitment, and job performance. To examine the relationships and mediating effects among the variables, statistical analyses will be performed, such as correlation analysis and mediation analysis. This study will impact human resource management and organizational development practices at Al Hussein bin Talal University. The university can improve department manager performance by fostering a culture that encourages innovation and administrative creativity. In addition, understanding organizational commitment can improve employee commitment to the organization.

This study aims to test is ability of cash flows to predict the earning, his research is expected to give contribution in providing evidence on whether (1) operating cash flow useful to predicting earning. (2) Investing cash flow useful to predicting earning. (3) Financing cash flow useful to predicting earning. In the present research, Statistical population consists of firms listed on London Stock Exchange Group (LSEG) during 2015-2018. Earning (dependent variable) was measured by net income, operating income and independent variable, namely cash flows through operating, investing and financing operations. The results generally indicates the models' ability to interpret hypothesis and confirm the ability of cash flows to predict earnings