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In international business, the customers' perception is vital for marketing and strategic planning. This study is designed to address the perceptions of managers in Kuwait of the national environments of Japan, Germany, and the U.S. and the prospect of global leadership for each nation. Sixty‐four major Kuwaiti firms participated. The results indicate that Japan is perceived to offer the most conducive business environment for effective global competition. In addition, participants believe that Japan will surpass the U.S. economically and technologically in the near future. Nevertheless, the results show that U.S. based firms are perceived to be more adaptable to changing world conditions and that they do a better job of attracting the best human resources than German or Japanese based firms.

“If I see further,” said Isaac Newton, “it is because I stand on the shoulders of giants.” Recent rulings on patent law and intellectual property rights have made it considerably harder to climb up on those shoulders—at least without paying for the privilege. Such rulings, which make it possible to patent not only software procedures but even mathematical formulas, deal a serious blow to the ability of the United States to compete in the global economy.

This study aims to identify the impact of adopting different techniques of artificial intelligence including (expert systems, machine learning, neural networks and algorithms) in improving the quality of accounting information characteristics such as; appropriateness, faithful representation and verifiability in Palestinian industrial enterprises.

Employees from 13 companies registered on the Palestine Stock Exchange for 2023 were selected. Moreover, the sample included 326 randomly chosen participants. A questionnaire was distributed to participants to collect data, and a descriptive-analytical approach was followed to achieve the study’s aim and examine its hypotheses.

The results showed that the use of artificial intelligence techniques (expert systems, machine learning, neural networks and algorithms) has a positive effect on improving the quality of accounting information characteristics (relevance, faithful representation and verifiability). Expert systems, neural network applications and algorithms contribute to developing solutions to various problems in industrial companies; discovering fraudulent practices in financial statements; and obtaining more accurate, faster and more reliable results. Machine learning also links the company’s systems together simultaneously and in an integrated and effective manner.

The research relied on the industrial sector only because expanding society is difficult due to the general conditions in Palestine, and the results may vary between different sectors due to the nature of their work and activity.

Industrial companies’ efforts to benefit from artificial intelligence applications in their work increase the quality of accounting information, which in turn reflects the company’s real situation and helps in making the necessary decisions efficiently and effectively.

This study contributes to directing the attention of financiers and accountants working in Palestinian industrial companies to the importance of applying artificial intelligence techniques to ensure the highest quality characteristics of accounting information through the preparation of accounting programmes that rely on artificial intelligence to operate, thus achieving the maximum degree of advantage in compiling financial data from its sources, operation and conversion into useful financial information for its users.

This paper aims to clarify the relationship between Muslims and non-Muslims in human society, based on the concept of muwālāt (commonly translated as “loyalty”) in the Qurʾān.

The present study follows a contextual and analytical methodology.

This paper concludes that muwālāt is not only ideological but can be contractual too. A historical study of the Prophet’s (PBUH) interaction with non-Muslims in Mecca and Medina illustrates that as long as non-Muslims did not behave treacherously or turn to violence, a peaceful relationship was established and alliances and coalitions were formed. And this paper concludes that the categorisation of previous Muslim scholars, which was is in terms of prohibited and permitted, is inappropriate.

This paper clarifies that the categorisation of previous Muslim scholars, which was in terms of prohibited and permitted, is inappropriate, and muwālāt is not only belongs to faith.