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An Analysis of Corporate Accounting and Reporting Practices in Bahrain

Description: 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.
Date: December 1993
Creator: Abdul-Rahim, Hassan M.
Partner: UNT Libraries

Oral History Interview with Leigh D. Josephson, May 27, 1986

Description: Interview with executive of Caltex Petroluem Corporation, Leigh D. Josephson, including his personal experiences related to employment with Standard Oil of California, his assignment to Bahrain and transfer to Caltex, the construction of Ras Tanura refinery in Saudi Arabia, and the bombing of the Bapco refinery in Bahrain. Josephson also talks about refinery operations in Bahrain during and after World War II, his various positions and responsibilities with Caltex and Bapco, work in Bahrain and the Philippines, his personal relationship with the Bahraini royal family, and the OPEC and Arab oil embargoes in 1967.
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Date: May 27, 1989
Creator: Marcello, Ronald E. & Josephson, Leigh D.
Partner: UNT Oral History Program

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. This report focuses particularly on Bahrain's relationship with the United States.
Date: July 31, 2014
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. It focuses particularly on Bahrain's relationship with Iran and with the United States.
Date: October 3, 2014
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of reform and foreign policy in Bahrain. Public unrest has diminished, but occasional large demonstrations, opposition boycotts of elections, and continued arrests of dissidents counter government assertions that Bahrain has "returned to normal."
Date: October 26, 2015
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of reform and foreign policy in Bahrain. The Bahrain government's use of repression against the unrest has presented a policy dilemma for the Obama Administration because Bahrain is a longtime ally that is pivotal to maintaining Persian Gulf security.
Date: December 30, 2015
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

The State of Democracy in the Arab World

Description: 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.
Date: December 1995
Creator: Al-Olimat, Muhamad S. (Muhamad Salim)
Partner: UNT Libraries

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. It focuses particularly on Bahrain's relationship with Iran and with the United States.
Date: February 20, 2015
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. It focuses particularly on Bahrain's relationship with Iran and with the United States.
Date: February 20, 2015
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Islam: Sunnis and Shiites

Description: This report includes a historical background of the Sunni-Shiite split and discusses the differences in religious beliefs and practices between and within each Islamic sect as well as their similarities. The report also relates Sunni and Shiite religious beliefs to discussions of terrorism and sectarian violence that may be of interest during the 111th Congress.
Date: March 3, 2010
Creator: Blanchard, Christopher M.
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. This report focuses particularly on Bahrain's relationship with Iran and with the United States.
Date: February 12, 2013
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of reform and foreign policy in Bahrain. Outward signs of the uprising against Bahrain's Al Khalifa ruling family that began on February 14, 2011 have diminished, but continued smaller demonstrations, opposition boycotts of elections, and incarceration of dissident leaders counter government assertions that Bahrain has "returned to normal."
Date: June 14, 2016
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

The Middle East and North Africa: Political Succession and Regime Stability

Description: This report discusses the political future of various countries in the Middle East-North Africa (MENA) region. A change in the leadership in these countries could significantly affect their policies toward the United States and their willingness to cooperate with the United States in achieving the stability needed to advance U.S. interests in this important region.
Date: August 29, 2003
Creator: Thayer, Amy E. & Prados, Alfred B.
Partner: UNT Libraries Government Documents Department

A Comparative Study of Terrorism in Southwest Asia 1968-1982

Description: 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.
Date: August 1990
Creator: Zonozy, Nassrullah Y. (Nassrullah Yeganeh)
Partner: UNT Libraries

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of reform and foreign policy in Bahrain. Outward signs of the uprising against Bahrain's Al Khalifa ruling family that began on February 14, 2011, have diminished, but continued smaller demonstrations, opposition boycotts of elections, and incarceration of dissident leaders counter government assertions that Bahrain has "returned to normal."
Date: March 18, 2016
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of reform and foreign policy in Bahrain. An uprising against Bahrain's Al Khalifa royal family that began on February 14, 2011, has not achieved the goals of Shiite oppositionists to establish a constitutional monarchy. Public unrest has diminished since 2012, but occasional large demonstrations, opposition boycotts of elections, and continued arrests of dissidents counter government assertions that Bahrain has "returned to normal."
Date: August 19, 2015
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Islam: Sunnis and Shiites

Description: This report includes a historical background of the Sunni-Shiite split and discusses the differences in religious beliefs and practices between and within each Islamic sect as well as their similarities. The report also relates Sunni and Shiite religious beliefs to discussions of terrorism and sectarian violence that may be of interest during the 111th Congress.
Date: January 28, 2009
Creator: Blanchard, Christopher M.
Partner: UNT Libraries Government Documents Department

Kicking All Odds

Description: The Middle East conflicts between Palestine and Israel are long-term, ongoing and wide-ranging. Kicking All Odds is an observational documentary that explores women football players from Palestine – both Christian and Muslim girls – who play together and forge a team despite all the hardships they face.
Date: May 2014
Creator: Lee, Hanny
Partner: UNT Libraries

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of reform and foreign policy in Bahrain. Outward signs of the uprising against Bahrain's Al Khalifa ruling family that began on February 14, 2011 have diminished, but continued smaller demonstrations, opposition boycotts of elections, and incarceration of dissident leaders counter government assertions that Bahrain has "returned to normal."
Date: August 29, 2016
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: After instability during the late 1990s, Bahrain undertook substantial political reforms, but the Shiite majority continues to simmer over the Sunni-led government's perceived manipulation of laws and regulations to maintain its grip on power. Bahrain's stability has long been a key U.S. interest; it has hosted U.S. naval headquarters for the Gulf for nearly 60 years. In September 2004, the United States and Bahrain signed a free trade agreement (FTA).
Date: October 17, 2008
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. This report focuses particularly on Bahrain's relationship with Iran and with the United States.
Date: November 6, 2013
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. It focuses particularly on Bahrain's relationship with Iran and with the United States.
Date: March 24, 2014
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. It focuses particularly on Bahrain's relationship with Iran and with the United States.
Date: April 1, 2013
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department