International organization and conference series II : Near and Middle Eastern and African. No. 1.

Volume has also a distinctive title: U.S. Dept. of State. the Suez Canal problem.

Corporate financial disclosure practices in Asian and Middle Eastern 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 (IAS). Annual reports of 126 public companies liisted on the countries' stock exchanges are the central data source, supplemented with other relevant 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 in these countries. Results show the relative degree of conformity with IASs for each of the countries included in this study. 

From despotism to democracy : reporting Iraq's January 2005 election in the Australian and Middle Eastern print media

It is only in recent times that the magnitude of Ancient Mesopotamia’s contribution to language, agriculture, modern thought and urbane society has begun to be understood. Most relevant to this study is the governance of Mesopotamia’s early city-states by a political system that Jacobsen has termed ‘Primitive Democracy’ where “…ultimate political power rested with a general assembly of all adult freemen” (Jacobsen, 1977; 128). Yet, despite this, the coverage of Iraq in the Western media since its creation at the end of the First World War and particularly since the first Gulf War, has tended towards Orientalism (Said, 1978) by trivialising this nation and thereby reinforcing the hegemony of the West over the ‘backward, barbaric’ East.

This paper examines this issue further by comparing and contrasting the representations of the Iraqi election of January 30, 2005 in four of Australia’s leading daily newspapers (The Australian, The Courier-Mail, The Age and The Sydney Morning Herald) with four Middle Eastern English language papers (The Daily Star from Lebanon, Andolu Agency and Dunya both based in Turkey, and the eponymous Kuwait Times). In essence, it finds that while the Australian media posits democracy as a Western concept and asserts a discourse of US hegemony, the Middle Eastern papers are more contemplative, focusing on the impact that this election could have throughout the region.

Iraq's December 2005 election : reporting democratisation in the Australian and Middle Eastern print media

Throughout the coverage of Iraq since the Iran-Iraq War of the 1980s and especially since September 11, the Western mainstream Media have eschewed key historical and contextual data about Iraq, thereby serving to reduce and homogenize the complexity of the issues surrounding the region and the conflicts therein. In so doing, the media has tended towards Orientalism (Said, 1978) by trivialising Iraq and its people and thereby reinforcing the hegemony of the West over the ‘backward, barbaric’ East. Building on earlier research (Isakhan, 2005a), this paper further examines the reductive and homogenising reporting of Iraq in the Western media by using both quantitative and qualitative assessment methods to compare and contrast the discursive practices used to construct the Iraqi election of December 15, 2005 in Australia’s leading daily newspapers with newspapers from the Middle East. In essence, it finds that while the Australian media propagates Orientalism through its one-eyed coverage, the Middle Eastern papers are more contemplative, focusing on the impact that this election could have throughout the region.

Media discourse and Iraq's democratisation : reporting the 2005 constitution in the Australian and Middle Eastern print media

This paper analyses in detail the coverage of two milestones in Iraq's shift towards democracy: the drafting and approval of the constitution by Iraq s interim government (August 2005) and the ratification of this constitution via the Iraqi polls (October 2005). Aside from some rudimentary quantitative analysis, a critical discourse analysis method is utilised to compare and contrast the discursive practices used in three of Australia s leading daily newspapers (The Australian, The Sydney Morning Herald and The Age) with three Middle Eastern English-language papers (The Daily Star, Anadolu Agency and the Jordan Times). The paper finds that the Australian print media continues the neo-Orientalist tradition of media coverage of Middle Eastern democracy, while the Middle Eastern press eschews these discourses in favour of a more open, varied debate on Iraq s constitution and the future of democracy across the region.

The impact of Foreign Direct Investment and trade openness on ICT expansion: A comparative analysis of Asia-Pacific and Middle Eastern countries

This study investigates the impact of foreign direct investment (FDI) inflow and trade openness on the expansion of information and communication technologies (ICTs) for the period of 1996 to 2005, in the Asia-Pacific and Middle East regions. The results of regression analyses conducted indicate that while dissimilarities exist among the countries included in this study in terms of their level of socio-economic and political development, factors such as trade openness, education and the growth of GDP had a positive impact on their ICT development. While FDI inflow had positive impact on the expansion of ICTs on Asia-Pacific countries its impact on Middle Eastern countries was not statistically significant. The study results also show that governmental intervention in economic activities has a negative impact on ICT expansion in both regions. In the Middle East, regional conflict imposes additional negative impact on FDI inflow and trade openness and consequently, ICT expansion. The regression results show that those countries that implemented liberalization of their ICT sector were able to not only reduce the digital divide with other developed countries, but also increase their operations in both local and global markets.

Impact of the Afghan refugees on Pakistan

There was a massive influx of Afghan refugees into Pakistan following the Soviet military intervention in Afghanistan in December 1979. An attempt has been made here to analyze the political, ethnic, economic and social ramifications of the Afghan refugees on Pakistan. Among the consequences of the presence of Afghan refugees are: 1. A heavy burden on Pakistan's resources on account of sustaining the 2.8 million Afghan refugees 2. Friction between Afghan refugees and the Pakistani population, due to land, employment, animal grazing-pasture and water-supply disputes, and 3. A direct threat to Pakistan's internal security and political stability, which is made evident by numerous violations of Pakistan's western borders by Soviet-Afghan air and ground forces in pursuit of the refugees and Afghan Mujahidin. The political talks on the Afghan crisis are deadlocked on the question of a Soviet troop withdrawal. The Soviets and Afghans insist on the stoppage of foreign support to the Afghan counterrevolutionaries. The refugees in Pakistan will not return to their homes unless they are insured a safe and honorable life by the Afghan government.

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.

A Comparative Study on Internationalization and the Role of International Offices at Selected Middle Eastern and German Universities

Internationalization of higher education has become one of the most important policies for institutions of higher education worldwide. Though universities are international by nature, the need for intensified quality activities of international nature has promoted internationalization to be under spotlight of researchers, administrators and policy makers and to be an area for research. Each institution follows its certain way to govern its international affairs. Most Universities, especially in the 'Developed World' started to plan it strategically. This study explores the meanings and importance of internationalization especially that it means different things to different people. It also studies the rationales behind internationalizing higher education. It focuses on the four main prevailing rationales; political, cultural/social, economic/financial, and academic on both national and institutional levels. With the increasing need to strategically plan, the study explores internationalization strategies in terms of how to develop them, what are their approaches and types, and their components and dimensions. Damascus University has witnessed an overwhelming development of its international relations and activities. Therefore, it started to face a problem of how to deal with this increasing load especially that its International Office is the only unit that deals with the international issues. In order to study the internationalization phenomenon at Damascus University, the 2WH approach, which asks the what, why, and how questions, is used and in order to define the International Office's role in the internationalization process of the University, it studies it and the international offices of Kassel University, and Humboldt University in Germany, The University of Jordan, and Al Baath University in Syria using the 'SOCIAL' approach that studies and analyses the situation, organization, challenges, involvement, ambitions, and limitations of these offices. The internationalization process at the above-mentioned Universities is studied and compared in terms of its meaning, rationales for both the institution and its academic staff, challenges and strategic planning. Then a comparison is made among the international offices of the Universities to identify their approaches, what led to their success and what led to their failure in their practices. The aim is to provide Damascus University and its International Office with some good practices and, depending on the experiences of the professionals of the case-studies, a suggested guidance to the work of this Office and the University in general is given. The study uses the interviews with the different officials and stakeholders of the case-studies as the main method of collecting the information in addition to site visits, studying their official documents and their websites. The study belongs to qualitative research that has an action dimension in it since the recommendations will be applied in the International Office. The study concludes with few learned lessons for Damascus University and its International Office depending on the comparison that was done according to a set of dimensions. Finally a reflection on the relationship between internationalization of higher education and politics, the impact of politics on Middle Eastern Universities, and institutional internationalization strategies are presented.