Chapter I of this study of the Arabian Ba'th Socialist Party discusses the evolution of Arab nationalism and concludes that Ba'th was a natural outcome of this evolution; two intellectuals supporting Arab nationalism were Party co-founders Michael Aflaq and Salah Bitar, Part One of Chapter II summarizes their lives to facilitate understanding of their thought and its impact on Ba'th; Part Two examines the Party's first convention (source of the Ba'th constitution), the reasons for it, and the necessity of establishing Ba'th; and Part Three outlines Ba'th ideology and organization. Chapter III analyzes Ba'th's promotion of Syrian-Egyptian union and that union's resultant adverse effect upon Party cohesiveness, The Conclusion discusses the groups into which Ba'th split after 1961 and their new interpretations of Ba'th ideology.

No description available.

No description available.

The aim of this study was to investigate empirically the extent of mandatory compliance with international accounting standards (IASs) by companies in the Gulf Co-Operation Council (GCC) member states - namely, Bahrain, Oman, Kuwait, Qatar, Saudi Arabia and the United Arab Emirates (UAE) - between 1996 and 2002, and to explain why some companies comply more than others. Official personnel in the relevant enforcement bodies were interviewed to obtain information about their monitoring and enforcement activities. An index of compliance was devised to quantify the level of compliance. This was applied to the financial statements of 137 listed companies. Multivariate regression analysis was employed to explore the relationships between the level of compliance and particular attributes of the companies and year-by-year dummy variables. This was done to discover if the level of compliance with IASs was influenced only by company attributes or whether there were time trends as well. The attributes were country of origin, size, leverage, liquidity, profitability, auditor, industry, internationality, ownership diffusion and the company’s age. The average level of compliance for all companies and all years was 75% of the items in the index. No company within the examined time period fully complied with all requirements. The average level of compliance increased over time, though, from 68% in 1996 to 82% in 2002. There was significant variation in the level of compliance across the six GCC member states as well, but the level of compliance increased in all states over the sample period. The highest average level of compliance was in Saudi Arabia, where it reached 88% in the last year of the study. The degree of non-compliance with IASs across the GCC member states was partially attributable to limited monitoring and enforcement by the bodies responsible for overseeing financial reporting, and to the limited comprehensiveness of audits by external auditors. In addition to the role of the enforcement bodies and external auditors, several company attributes helped explain the level of compliance with IASs. Compliance variation increased with a company’s size, leverage and internationality. The level of compliance varied by industry too; however, company profitability, liquidity, ownership diffusion and whether the audit was conducted by a major international audit firm were found not to be significant factors.

The thesis presents ethnographic data and musical analysis (in the form of transcriptions) of Haul music which is the music style performed by Bedouin societies in Trab el Bidan region (Mauritania, Western Sahara, northern Mali, southern Algeria and northern Morocco). It is based on field research undertaken in Algeria in 2004-05 in the refugee camps of Tindouf, Algeria, where Saharaui people (a Bedouin society)live in exile. This research is unique and original as Haul has not, until now, been explored in depth by any scholar. My research on Haul reveals that the changes in Saharaui music in the refugee camps of Tindouf reflect changes in the musical traditions of Bedouin societies as whole; changes that can be traced to the revolution which occurred in Western Sahara in 1975, and changes that are a result of the migrations and life in exile that followed. I argue that these changes occurred due to the transnational experiences undergone by Saharaui people in their forced exile (caused by the Moroccan state) from their homeland in Western Sahara to Algeria. Further, I assert that the invocation of memory in Bedouin musical styles is evidence of past musical practices being retained in contemporary Haul performance, although other musical changes are similarly in progress.

Doctorat en sciences sociales, politiques et économiques / info:eu-repo/semantics/nonPublished

Doctorat en sciences sociales, politiques et économiques / info:eu-repo/semantics/nonPublished

Doctorat en sciences sociales, politiques et économiques / info:eu-repo/semantics/nonPublished

This thesis is concerned with a critical analysis from a Moslem's point of view of Sir Richard Burton's works relating to the Arab World and Islam. The research will attempt to establish the merits and shortcomings of Burton's works in the light of the proposed research. It will, however, at the same time attempt to establish from internal evidence the extent and nature of Burton's knowledge of both Arabic and Islam. The thesis is divided into seven chapters, each of which deals with one or more of Burton's works. Chapter one deals with Burton's pilgrimage to Mecca and El-Medinah. Chapter two deals with the collection of proverbs "Proverbia Communia Syriaca." Chapter three covers Burton's Kasidah and discusses his interest in Sufism and spiritualism. Chapter four concentrates on his translation of The Arabian Nights paying particular attention to the annotations and "Terminal Essay." Chapter five deals with The Perfumed Garden and tries to make a comparison between Burton's translation and its Arabic original in order to estimate to what extent could Burton's Garden be taken as a representative of the original. Chapter six deals with Burton's three essays The Jew, The Gypsy and El-Islam. This chapter concentrates on Burton's religious loyalty and also points out the true reasons behind writing these essays. Chapter seven touches upon almost all his other works and translations. It attempts to establish and prove the fact that the study of the grabs and Islam and the interest in them was a life-long obsession with Burton rather than a temporary occupation. The conclusion attempts to put together the findings of all the other chapters. However, it will concentrate on pointing out where did really Burton's religious and racial loyalties lie as well as give a brief and concluding comment of the nature and extent of his knowledge of both the Arabic language and Islam. The eight appendixes that follow the research include technical data ranging from Burton's background reading to the listing of topics he studied or referred to in the Moslem religion.

L'arbitrage commercial est un mode de règlement de différends qui présente des avantages et qui permet d'obtenir une solution alternative qui offre, en théorie, l'avantage d'une justice plus rapide, moins onéreuse et surtout plus discrète. Il faut citer aussi la recherche, par le recours à l'arbitrage, d'un juge plus qualifié. Or, on constate, parfois, que la procédure arbitrale se juridictionnalise et se juridiciarise. Ainsi si la volonté des parties reste déterminante à plusieurs niveaux : (choix de l'arbitre, choix du droit applicable, choix de la procédure etc.), il arrive un moment où l'une des parties se voit obligée de faire appel à la justice étatique pour apposer à la sentence arbitrale le sceau de la force exécutoire reconnu au jugement.Sur le plan pratique, l'exécution est l'étape la plus importante de l'arbitrage car elle est la mesure de l'efficacité de cette institution, elle est aussi un moment paradoxal sur le plan théorique. Œuvre d'un juge privé, la sentence arbitrale est confrontée aux ordres juridiques étatiques.Cette phase ultime de la procédure arbitrale est le plus souvent spontanée. Les statistiques diverses s'accordent à reconnaitre que dans la plus grande majorité des cas 90% à 95% des sentences arbitrales sont exécutées sans difficultés.Pour les 5 ou 10% restants, il est nécessaire d'avoir recours à la force coercitive des Etats dans lesquels l'exécution est poursuivie et, à cet égard, les conventions facilitant la reconnaissance et l'exécution des sentences arbitrales étrangères, en l'occurrence celle de New York du 10Juin 1958 ratifiée par 135 pays, a joué et joue encore un rôle fondamental.De ce fait le passage du volontaire au forcé s'avère indispensable chaque fois que l'une des parties refuse de se soumettre à la décision de l'arbitre.Il nous parait très utile d'aborder, primo dans un chapitre préliminaire les conventions internationales ainsi que les instruments internationaux facultatifs facilitant l'exécution des sentences arbitrales, secundo les techniques conditions et effets de la mise en exécution de la sentence arbitrale, tertio les obstacles que cette dernière peut rencontrer au niveau de son exécution, ce qui nous amène à poser les questions suivantes :Quel est le rôle joué par les conventions internationales pour faciliter la reconnaissance et l'exécution des sentences arbitrales internationales ?Le recours aux juridictions étatiques pour l'exequatur, peut-il remettre en cause la finalité principale du choix de l'arbitrage comme mode alternatif ?Peut-on alors douter ou remettre en cause l'aspect volontaire ou spontané dans l'exécution de la sentence arbitrale ?Et enfin quels sont les écueils que l'on pourra rencontrer au niveau de ce stade de la procédure arbitrale qu'est l'exécution de la sentence ? / Efficiency of execution of the Arbitration Awards in Arab countries