The education has been given special concern in Oman. Oman has realized the importance of education in all its levels for the development of the country. It encouraged the private sector to establish higher education institutions and gave them all the support in order to have active role in this development. To assess the financial position and performance of the private colleges in Oman, Majan College was taken as a sample of these colleges. The financial ratios were used to analyze its financial statements. They indicate that it is a successful and profitable college. Moreover, they proved its success as public shareholding company. The quality of higher education provided by Majan College is an important fact as it attracts the students and the investors. The college contributes to Omans economy through the income tax, the employment of Omanis, and providing the country with well-educated workforce who can build strong economy

   Socially responsible funds recognize that corporate responsibility and societal concerns are valid parts of investment decisions. The objective of this study is to investigate whether socially responsible funds deliver lower expected returns compared to conventional unrestricted portfolios. We analyze the performance of 427 socially responsible mutual funds covered in Morningstar database over the period 1991–2011. Using a multi-factor Fama-French model (Fama and French 1996), which controls for factors such as size, book-to-market value and market, we find that socially responsible funds significantly under-perform the market, during our sample period (September, 1991 – July, 2011). Our study indicates that risk-adjusted returns (using threefactor alpha) of socially responsible funds are 0.55% per year lower than those of benchmark indexes. This finding contrasts with many previous studies (both domestic and international), which have not found statistically significant differences in the performance of socially responsible funds relative to market benchmarks and/or a matched sample of conventional funds.

   Corporate responsibility in sustaining environmental development began to attract the attention of various organizations in the early 1990s. The main objective of this study is to analyze the annual report of companies in Malaysia (N=100) in order to establish the current trend of environmental reporting and the level of environmental information disclosure of companies. Data was analyzed using qualitative analysis software to detect terms/areas related to environmental reporting. The evaluation techniques used in this study were adopted from research instruments used by The Association of Chartered Certified Accountants (2002) and Spada Research, United Kingdom (2008). Further analysis was carried out using SPSS to run regression analysis to find out the correlations of environmental disclosure items with the respective independent variables. The findings of the study indicated that environmental reporting through corporate reports in Malaysia was at the infancy stage. Also, environmental disclosure was significantly dependent on size, nature of industry and listing status of organizations.