UNT Theses and Dissertations - 3 Matching Results
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- An Analysis of Corporate Accounting and Reporting Practices in Bahrain
- The primary objective of this dissertation is to determine the factors that have shaped the corporate financial reporting practices in Bahrain. Prior researchers have offered two explanations, environmental factors and cultural importation, for the emergence of financial reporting practices in developing countries. The environmental explanation suggests that a nation's financial reporting practices will be shaped by its socioeconomic structure. The cultural importation explanation states that the desire for international legitimacy creates incentives for developing nation to adopt Western financial reporting practices. Bahrain provided an excellent environment in which to examine the two explanations since its public and closed corporations have similar economic characteristics. Only public corporations are legally required to publish financial reports. I posited that public corporations would try to gain legitimacy for their published reports by adopting Western standards, while closed corporations would not have a similar incentive. I used an interpretive framework to analyze the Bahrain socioeconomic environment and to examine the general financial reporting practices of Bahraini corporations. I found that closed corporations provided data responsive to the Bahraini environment. Public corporations, however, adopted International Accounting Standards. My analysis supported prior researchers7 findings that colonialism, the need for international legitimacy, and international audit firms were important factors in gaining acceptance for Western accounting practices. The adoption of Western financial reporting practices may be dysfunctional to a developing nation like Bahrain if these practices do not provide relevant information about corporate performance. Therefore, Bahrain, as well as other developing countries, needs to proceed cautiously before adopting Western corporate reporting practices.
- A Comparative Study of Terrorism in Southwest Asia 1968-1982
- This study assumes that political terrorism results from conscious decision-making by groups opposing a governing system, policy or process. The kinds of terrorist activity employed depend upon such factors as the philosophy, goals, objectives, and needs of the terrorist group. This presents a comparative analysis of three types of terrorists in southwest Asia: Palestinians, Marxist-Leninists, and Muslims. The first section summarizes and compares the three groups' motivational causes, philosophies, histories and sources of inspiration. The second section compares their behavior from four perspectives: trends and patterns, level of violence, tactical preferences, and lethality. The third section identifies and categorizes socioeconomic, political and military variables associated with tactic selection and acts of terrorism.
- The State of Democracy in the Arab World
- This comparative study assesses the state of democracy and examines the process of democratization in the Arab World between the years 1980-1993. It addresses shortcomings in the mainstream democracy literature that excluded the Arab World from the global democratic revolution on political cultural grounds. To fulfil the objectives of this study, I employ both the qualitative and quantitative research approaches to test a number of hypothesized relationships. I hypothesize that transition to democracy is negatively associated with economic development, militarism, U.S. foreign policy, the political economy of oil, and dependency. I contend that emerging civil society institutions so far have had no significant effect on democratization in the Arab World. Finally, I hypothesize that the level of democracy in the Arab World is influenced greatly by the issue of civil rights. In order to investigate the hypothesized relationships, the following data sets have been used: Gastil's Freedom House Data set, "Repression and Freedom in the 1980s" data set, and Vanhanen's 1990 data set. The findings of this study support the aforementioned hypothesized relationships. I find that Arab countries, in general have made modest progress toward democracy, making the Arab World part of the global revolution.