104,724 research outputs found
Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations
No full textWe investigate whether and to what extent publicly listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices, and distinctively examine whether the observed cross-sectional differences in such CG disclosures can be explained by ownership and board mechanisms with specific focus on Saudi Arabia. Our results suggest that corporations with larger boards, a big-four auditor, higher government ownership, a CG committee and higher institutional ownership disclose considerably more than those that are not. By contrast, we find that an increase in block ownership significantly reduces CG disclosure. Our results are generally robust to a number of econometric models that control for different types of disclosure indices, firm-specific characteristics and firm-level fixed-effects. Our results have important implications for policy-makers, practitioners and regulatory authorities, especially those in developing countries across the globe
[Waleed Abdulla Al-Salam]
No full textUndated photograph of Waleed Abdulla Al-Salam which is taped to his July 15, 1962, personal and professional data bank form.Waleed Abdulla Al-Salam was born on July 15, 1926, in Baghdad, Iraq. He received his M.A. in 1952 from the University of California at Berkeley and his Ph.D. in 1958 from Duke University. He was appointed to the position of Associate Professor of Mathematics at Texas Technological College in 1962. He resigned in 1967
Maktabat Al Muthanna Baghdad Feb-May 1962
No full textOn the same date, Ali Al-Mansouri issued an official financial statement confirming that the Al-Khanji Foundation owed a total of 11.375.أصدر علي المنصوري بيانًا ماليًا رسميًا بتاريخ 25 نيسان 1962 يُفيد بأن مؤسسة الخانجي مدينة بمبلغ إجمالي قدره 11,375
The effect of Islamic values on voluntary corporate governance disclosure: The case of Saudi listed firms
No full textPurpose – The study examines the effect of Islamic values on the extent of voluntary corporate governance (CG) disclosure. In addition, we investigate the effect of traditional ownership structure and CG mechanisms on the extent of voluntary CG disclosure.
Design/methodology/approach – We distinctively construct Islamic values and voluntary CG disclosure indices using a sample of 75 Saudi listed firms over a seven-year period in conducting multivariate regressions of the effect of Islamic values on the extent of voluntary CG disclosure. Our analyses are robust to controlling for firm-level characteristics, fixed-effects, endogeneities and alternative measures.
Findings – We find that corporations that depict greater commitment towards incorporating Islamic values into their operations through high Islamic values disclosure index score engage in higher voluntary CG disclosures than those that are not. Additionally, we find that audit firm size, board size, government ownership, institutional ownership and the presence of a CG committee are positively associated with the level of voluntary CG disclosure, whilst block ownership is negatively associated with the extent of voluntary CG disclosure.
Practical implications – Our study has clear practical implications for future research, practice and broader society by demonstrating empirically that corporations that voluntarily incorporate Islamic values into their operations are more likely to be transparent about their CG practices, and thereby providing new crucial insights on the effect of Islamic values on voluntary CG compliance and disclosure.
Originality – To the best of our knowledge, this is the first empirical attempt at explicitly examining the effect of Islamic values on the extent of voluntary CG disclosure. We also offer evidence on the effect of traditional CG and ownership structures on the extent of voluntary CG disclosure.
Keywords: Islamic values, corporate governance, Ownership structure, Voluntary disclosure, Saudi Arabia
Paper type: Research pape
Women’s Struggle and Resistance in Al-Shaykh’s Women of Sand and Myrrh
No full textThis paper discusses Arab women’s resistance against multiple types of patriarchal and cultural oppression in Hana Al-Shaykh’s Women of Sand and Myrrh (1992). The paper also discusses the importance of education, employment, and freedom of daily life practices for women’s mission of self-development. Furthermore, the study also illustrates that through education, women come to their intellectual growth and independence that enable them to get rid of the patriarchal guidance restricting their life patterns and behaviours
Arab Diasporic Women Between Challenges and Opportunities in Al-Shaykh’s The Occasional Virgins
No full textThis study discusses Arab diasporic women living in the ethnic communities in Western societies in Hanan Al-Shaykh’s The Occasional Virgins (2015). The novel shows how different and multiple types of oppression affect women\u27s life and how Arab diasporic women respond to such situations. It also traces Arab women\u27s resistance to patriarchy in their native culture and the challenges of adaptation to the new country. Furthermore, the study comes across the significant role of homeland–memory and experience in moulding Arab diasporic women\u27s identities. Such memories are used to challenge host countries\u27 racism and cultural stereotypes to construct true Arab female identities and rebirth, new strong Arab women
Konstruksi Pendidikan Islam Moderat Melalui Nalar “A Common Word” Waleed El-Ansary
No full textThis paper seeks to understand the construction of moderate Islamic education in Waleed El-Ansary's "A Common Word" and its implications for world peace. By library research with content analysis, several idea constructs were proposed. Reason "A Common Word" Waleed El-Ansary is equivalent to "al-Kalimah al-Sawa". This term has the connotative meaning that everything is equal, balanced and equal. The construction of moderate Islamic education can be done through the logic of "A Common Word" as stated by religious leaders, including Waleed El-Ansary. "A Common Word" suggests an intersection or similarity in the teachings of the world's religions, especially Islam and Christianity. When Islam promotes the principle of equality, the teachings developed in Islamic education are Islamic teachings that are moderate, tolerant and full of environmentally friendly nuances. Reason "A Common Word" which contains moderate Islamic teachings (rahmatan li al-aminalamin) can be implemented to achieve world peace. The application of the teaching "A Common Word", has implications for the realization of world peace. Reason "A Common Word", which contains a construction of moderate Islamic education, considers that promoting equality (kalimatun sawa), can be achieved through good relations with others, instilling love, removing hatred, and the like. The construction of moderate Islamic education in reason “A Common Word” has significant implications for world peace.
Paper ini berusaha memahami konstruksi pendidikan Islam moderat dalam nalar “A Common Word” Waleed El-Ansary dan implikasinya bagi perdamaian dunia. Melalui kajian kepustakaan dengan analisis isi, dikemukakan beberapa konstruksi ide. Nalar “A Common Word” Waleed El-Ansary semakna dengan “al-Kalimah al-Sawa’”. Term ini memiliki makna konotatif bahwa segala sesuatu bersifat setara, seimbang dan selevel. Konstruksi pendidikan Islam moderat dapat dilakukan melalui nalar “A Common Word” sebagaimana yang dikemukakan oleh para pemuka agama, termasuk Waleed El-Ansary. “A Common Word” meng-ideasikan adanya titik temu atau kesamaan ajaran agama-agama di dunia, terutama Islam dan Kristen. Ketika Islam mengedepankan asas kesamaan, maka ajaran yang dikembangkan dalam pendidikan Islam adalah ajaran Islam yang moderat, toleran dan penuh dengan nuansa ramah lingkungan. Nalar “A Common Word” yang di dalamnya mengandung ajaran Islam moderat (rahmatan li al-‘Alamin) dapat diimplementasikan untuk mencapai perdamaian dunia. Penerapan ajaran “A Common Word”, berimplikasi pada terwujudnya perdamaian dunia. Nalar “A Common Word”, yang di dalamnya mengandung konstruksi pendidikan Islam moderat, memandang bahwa mengedepankan persamaan (kalimatun sawa), dapat dicapai melalui hubungan baik dengan sesama, menanamkan rasa cinta, membuang kebencian, dan sejenisnya. Konstruksi pendidikan Islam moderat dalam nalar “A Common Word” berimplikasi signifikan bagi perdamaian dunia
Qilādat al-jawāhir fī dhikr al-Ghawth al-Rifāʻī wa-atbāʻih al-akābir
No full textA book on Sufism on the Rifa'i way, in which the author collects virtues, conditions, dignity, sayings, behavior, method, and the realizations of the truth of Sheikh Ahmed Muhyi al-Din Abu al-Abbas al-Kabeer al-Rifa'i. Furthermore, the user talked about the widespread support he receives from his followers and the key aspects of his method
Al-Tanf and Al-Waleed - Human Rights in No-Man's-Land -
No full textThe issue with the Palestinian refugees is one of the world's longest standing refugee problems. After the American invasion of Iraq in 2003, the Palestinians living there have been targeted for gross human rights abuses including kidnappings, torture and killings. This has lead to a mass flight of Palestinians out of Iraq. The problem for this group of refugees is that they have not been accepted in the neighbouring countries. This in turn has lead to the establishment of several refugee camps along the Syrian-Iraqi border. The camp of Al-Hol is situated on the Syrian side of the border, the camp of Al-Waleed camp is on the Iraqi side and the camp of Al-Tanf is normally referred to as being located in the ''no-mans-land'' between the Syrian and the Iraqi border posts. In this essay, this issue is being examined and the relevant legal regimes are being applied to the situation in Al-Tanf. As the relevant States for many different reasons are not accepting their responsibility for the Palestinian refugees, the international community takes a subsidiary responsibility in order to assist in the plight of these displaced persons. The United Nations High Commissioner for Refugees and the United Nations Works and Relief Agency for Palestine Refugees in the Near East have different areas of operation and the mandates of the two organisations are examined in the light of the situation with the Palestinian Iraqi refugees. As the situation in Iraq is still not considered to be safe enough for Palestinians and because Israel is preventing their return to the Palestinian Occupied Territories, the only viable solution is resettlement in a third country. Sweden is one of the countries that are accepting Palestinian Iraqi refugees within the framework for its refugee quota. More than 150 refugees were resettled in Sweden in 2008 and an additional 450 persons are to be included in the 2009 refugee quota. The problem is that Sweden is not accepting resettling of the refugees in Al-Waleed where the conditions are judged to be the toughest out of the three camps. This is because Al-Waleed is situated in Iraq and thus the refugees are not outside their usual place of residence, which is a requirement in order to apply for asylum according to the Swedish Aliens Act. Unfortunately, the fact that the refugees still are inside Iraq also means that they are in an extremely vulnerable situation as the Iraqi authorities have not been able to grant their safety
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