A conformity test of corporate financial disclosures in Asian and Middle East countries

This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East countries including Bahrain, Iran, Jordan, Kuwait, Oman, Pakistan, Qatar, Saudi Arabia and Turkey. The purpose of the study is to measure the financial disclosure diversity in these countries, with a view to developing a classification of their similarities and differences in respect to their compliance with International Accounting Standards (IASs). Annual reports of 132 public companies listed on the relevant countries stock exchanges are the central data source, supplemented with other reliable information about financial disclosure practices in each country. A disclosure checklist adopted from all IASs and summarised in 306 individual items of financial disclosures is used as a means of extending an understanding of financial reporting literature. Additionally, it provides an indication of voluntary progress towards harmonisation of international accounting practices in several Asian and Middle Eastern countries. Results show the degree of conformity with IASs from less to high conformity is: Saudi Arabia, Qatar, Bangladesh, Iran, Bahrain, Jordan, Pakistan, Oman, Turkey, Malaysia, Kuwait and Indonesia.

Unlocking Australia's relationship with the Middle East

Historically, Australia’s interests in the Middle East related primarily to its role in the Commonwealth imperial defence system which resulted in the deployment of Australian forces in the Middle East during both the First and Second World Wars. Similarly, the current involvement of Australian troops in Iraq and Afghanistan is driven by the country’s strategic alliance with the United States. However, Australia’s current involvement reflects a multifaceted relationship that spans economic, political and strategic spheres. Yet it is at the level of cultural and civilisational contacts that this relationship appears at its most vulnerable. This paper argues that a deeper understanding of this cultural dimension combined with a broader emphasis on good governance and human rights would be conducive to more robust ties in the longer term.

A panel cointegration analysis of the demand for oil in the Middle East

This article applies recently developed panel unit root and panel cointegration techniques to estimate the long-run income and price elasticities for oil in the Middle East. The results for the panel indicate that demand for oil is highly price inelastic and slightly income elastic in the Middle East. There is considerable variation in the results for the income variable across countries, with the coefficient on the income variable statistically insignificant for several countries. The coefficient on the price variable is statistically significant in all cases with the expected sign and the price elasticity is uniformly low. While the results for the income variable differ across countries, the results for the panel as a whole suggest that the demand for oil in the Middle East is being driven largely by strong economic growth, while consumers are largely insensitive to price changes.

Into the protecting arms: the League of Nations and the extension of international assistance to unprotected persons in the Middle East and Europe, 1926 - 1928

The refugee dilemma in Europe in the years between the two world wars had a number of aspects: humanitarian, political, and diplomatic. It raised questions of migration, questions of international law, and questions of the fate of hundreds of thousands of individuals. Refugees were visible from the very last days of the war and remained a matter of serious international concern even beyond the outbreak of war again in September 1939. The refugee dilemma in Europe was, firstly, a humanitarian crisis because the size of the refugee population was without precedent. It was also a political problem because national governments had to contend with questions about the refugees' legal status and their legitimacy under national and international law, as well as balance humanitarian concerns with national political interests. The humanitarian and political aspects together created a crisis for the international community newly united in the League of Nations. One of its first great acts-to take these refugees into its protective care-was not even prescribed for it in its Covenant. But the refugee crisis facing Europe was so great that member states were united in the belief that the League had been established precisely to undertake a task of this kind.

Papers from Marrakech : a post-colonial reading of western women's travel writing in North Africa and the Middle East

This thesis takes the form of a collection of theoretical and fictional documents comprising a journal, letters and essays sent home to Australia by a woman travelling in Morocco. In different modes, these papers examine issues of colonialism, gender and desire in western women's travel writing about North Africa and the Middle East.

Introduction : people power and the Arab revolutions : towards a new conceptual framework of democracy in the Middle East

This introductory chapter analyses the various debates and discussions that have been triggered by the Arab Revolutions. It seizes a unique opportunity to reflect on these seismic events, their causes and consequences, as well as on the core issues facing the region in the future. The central arguments and the key contributions of this chapter are twofold. Firstly, to situate the Arab Revolutions within their broader contextual background, arguing that a unique set of historical events as well as local, regional and global dynamics have converged to provide the catalyst that triggered the recent revolts. Secondly, this book will attempt to situate the events within a new conceptual framework. The argument here is that the Arab Revolutions pose a very specific challenge to conventional wisdom concerning democracy and democratisation in the Middle East.

From dictatorship to democracy : simulating the politics of the middle east

 The use of an online diplomatic simulation to increase learning outcomes amongst students of MIddle East Politics. The chapter explores the gains to be had from such collaborative online learning, including the increased depth and breadth of knolwedge gained, the defeat of ethnocentricity, high levels of stduent engagement and the changing role of the teacher in this role play as learners become more self-directed.