The purpose of this study is to investigate the similarities and differences in management accounting practices between the Saudi owned and managed companies and the joint venture companies located in Saudi Arabia . The investigation included the degree of sophistication of management accounting systems , the managerial use of accounting and the role of accountants in decision making and control. In the first part the background characteristics of the research in perspective is provided .Along with a general overview of the literature ,the development of the research themes are presented. The second part of the research is concerned with the similarities and differences between the participating companies regarding the degree of sophistication of the accounting system the managerial use of accounting and the role of acountants in decision making and control . This part is descriptive and no attempt is made to explain why such similarities or differences have occuiied . However , the results of the investigation indicate that the western joint venture companies have a more sophisticated accounting system and their accountants have a greater role to play in decision making and control . In addition ,the managers of the joiit venture companies rely more on accounting information in decision making and control compared to their Saudi counterparts. The third part is devoted to provide an explanation of the reasons behind the differences in management accounting practices between the participating companies. This involves the investigation of the relationship between the variables (organizational, managerial , and environmental) and the degree of sophistication of management accounting systems , the managerial use of accounting and the role of the controllers in decision making and control The main results of this part indicate that top management is an important factor which appears to have contributed to the differences of the practices of the participating companies . The other influential factors are the organizational and environmental factors such as organizational goals ownership , price competition and accounting education. Part three ends with the summary and principal findings and a review of the research along with suggestions of how this research can be carried forword.

Nearly two decades after the restoration of Ottoman rule in Greater Syria and the proclamation of the Tanzimat reform project, Mount Lebanon became the site of large sustained popular mobilizations. In the district of Kisrawan, villagers banded together under a central committee and expelled the ruling landowning families while claiming a space in the political structure of the Qa'immaqamiyya in direct reference to the Tanzimat reforms. This study positions itself against two dominant tendencies in the scholarship of the revolt which present the event either as a reaction to the destructive effects of European commercial action on Mount Lebanon's society, or as a result of new forms of political consciousness generated at the site of various imperial encounters which inadvertently opened the door to "popular" participation in the formerly closed domain of politics. This study seeks to locate the historical conditions which made this phenomenon possible at the interstices between longue-durée shifts in the region's social structure, and rapidly emerging dynamics in the period 1830-1860 which shaped the vast expansion of commercial relations and the political re-ordering of Mount Lebanon. I argue that the form, timing, and content of the political movement known as the "Kisrawan uprising" of 1858-1860, was intricately shaped within the context of expanding commercial relations and shifting boundaries of the "state" and "reform" as they were experienced by local actors. In doing so, this study attempts to re-think the forces shaping political movements in Mount Lebanon which have been characterized as a new form of popular engagement with "Tanzimat politics". / Près de deux décennies suivant la restauration de la souveraineté Ottomane en Syrie, et la proclamation du projet de réforme Tanzimat, le Mont Liban est devenu le lieu des plus grandes mobilisations politiques populaires de l'histoire moderne de la région. Dans le district du Kisrawan au Mont Liban, les villageois se sont regroupés en un comité central et ont expulsé les cheikhs de la famille Khazin, les célèbres fermiers d'impôts du district, en revendiquant une place dans la structure politique du Qa'immaqamiyya, et ce en faisant directement référence aux discours des réformes Tanzimat. Cette étude se positionne contre deux tendances dominantes dans l'historiographie de la révolte : celle-ci présente l'évènement soit comme une réaction aux effets destructeurs de l'action commerciale européene sur la société du Mont Liban; soit une manifestation de nouvelles formes de conscience politique générées suite à diverses rencontres impériales qui, par inadvertance, ont ouvert la porte à la participation « populaire » dans un domaine autrefois fermée de la politique. Cette étude cherche à analyser les conditions historiques qui ont rendu ce phénomène possible dans les interstices des changements de longue-durée dans la structure sociale du Mont Liban, et des dynamiques émergentes dans la période 1830-1860, qui ont façonné le phénomène d'une vaste expansion de relations commerciales et de la politique de « restauration » au Mont-Liban. Je soutiens que la forme, et le caractère des demandes du mouvement politique de 1858-1860, a été façonné dans le contexte de l'expansion des relations commerciales, des frontières des institutions de « l'état », ainsi que l'expérience vécue des réformes par les acteurs locaux. Cette étude tente de repenser les forces historiques qui ont donné lieu à une nouvelle forme d'engagement populaire avec la politique du «Tanzimat.»

No description available.

No description available.

After important intellectual contributions to the Arab Nahda, the Syro-Lebanese of Egypt (the Shawam) underwent a far-reaching process of French acculturation. This process culminated in their cultural alienation from mainstream Egyptian society, and became a major reason for their departure from Nasserite Egypt in the sixties. Unlike previous narratives dealing with the history of the Shawam in Egypt, which underscored static identitarian choices as the driving force behind their cultural alienation, my thesis situates their adoption of French language and culture in the wider context of the Egyptian francophonie. This relatively unknown francophonie thrived in pre-revolutionary Egypt and was fully embraced by Egypt's urban cosmopolitan society. Despite the British occupation, French was the language of culture, finance, the press, justice and administration until the regime change. Using a more context-based approach, this thesis explores details of daily practices and experiences to discern the conditions in which the Shawam made their choices. I turn to their educational policies and appropriation of Egypt's prestigious French schools to assess the role played by these schools in their deep French acculturation. I also examine the vibrant francophone literary circles and salons, which flourished in Cairo during the interwar period, where they were particularly visible. Shawam intellectuals had not disappeared from Egyptian intellectual life, but had limited their activity to the much smaller, and much more powerful, francophone one. I contend that their cultural alienation was not the result of an innate separateness between Egyptians and them, but was contingent on historical factors, pertaining both to the community and its land of adoption. / Après leur collaboration précieuse au projet de la Nahda arabe, les Syro-Libanais d'Egypte (les chawâms) se sont tournés de plus en plus vers la langue et la culture françaises. Cette adoption démesurée de la langue française au détriment de la langue arabe a engendré leur éloignement culturel de la grande majorité de la société égyptienne. Elle devient même une raison principale de leur exode de l'Egypte dans les années 1960. Si la plupart des récits historiques ayant abordé le sujet des chawâms d'Egypte trouvent dans l'identité de ceux-ci (différents de par leur origine et leur religion) l'explication ultime de ce phénomène, je constate que cette hypothèse demande d'être nuancée. Je propose de mettre leur aliénation dans le plus grand cadre de la francophonie égyptienne, mal connue même aujourd'hui. Pendant un siècle et demi et malgré l'occupation britannique, le français demeurait la langue de la culture, les finances, la presse, la justice et l'administration, jusque' au changement de régime et la crise de Suez. Pour ce faire, j'étudie en grand détail les expériences et les pratiques de tous les jours pour mieux discerner les circonstances dans lesquelles les chawâms ont fait leurs choix culturels. J'examine leurs politiques de scolarisation et leur appropriation des écoles françaises prestigieuses ayant joué un rôle principal dans cette acculturation. De surcroit, ce mémoire analyse de très près les cercles et les salons littéraires francophones du Caire durant l'entre-deux-guerres, où les chawâms étaient actifs et pleinement visibles. Loin d'avoir disparu de la vie intellectuelle égyptienne, ils avaient approprié la scène francophone, plus restreinte mais très puissante. Je soutiens que plusieurs agents historiques, liés à la fois à l'Egypte et aux chawâms, ont contribué à cette aliénation culturelle.

The religious history of the Turkish people of Anatolia in the first few centuries after their entry into the peninsula remains obscure. This obscurity can be partially dispersed only through detailed analyses of the few religious works of early Muslim-Turkish literature. One such work, namely the legendary biography of the pir of the Bektasi order known as the Manakib-i Haci Bektasi Veli, or simply the Vilayet-name, is here subjected to a critical analysis with the purpose of identifying the survivals of pre- Islamic Turkish beliefs within it. After an initial effort to place the Vilayet-name into its proper historical context, an overall view of the religious life of Turkish nomads prior to their Islamization is given. This is followed by a comparative analysis of the text in the light of the information already presented, and it is demonstrated that this central work of the heterodox-antinomian Bektasi tradition of Turkish Anatolia is clearly imbedded in the pre-Islamic culture of nomadic Turkish peoples. / L'histoire religieuse des Turcs pendant les premier siecles de leur existence en Anatolie nous est encore assez obscure. Toutefois nous pensons que cette obscurite peut etre dissipee dans une large mesure a travers I' etude detaillee des premiers ecrits de la litterature religieuse turque-musulmane. Dans cet ordre d'idees, la presente etude consiste en une analyse critique de l'une de ces oeuvres, Ie Manakib-i Haci Bektasi Veli, connu aussi sous Ie titre de Vilayet-name, avec Ie but de relever des survivances de croyances preislamiques dans cette biographie legendaire du pir de l'ordre des Bektasi. Apres un premier effort de placer Ie Vilayet- name dans son propre contexte historique, sera trace un apercu general de la vie reIigieuse des nomades turcs avant leur conversion a l'Islam. Finalement, a la lumiere des materiaux ainsi exposes, une analyse comparative de notre document sera elabore afln de demontrer que cette oeuvre capitale de la tradition quasiment antinomique de l'heterodoxie Bektasi d'Anatolie s'incruste dans 1e culture preislamique des nomades turcs. fr

The purpose of this study was to investigate the leadership styles and outcomes among Tenaga Nasional Berhad (TNB) middle managers, using quantitative method. It has been theorised that the style of middle management leadership is important for effectively transferring and expanding knowledge, and for obtaining effective leadership outcomes. / Bass' (1985) theoretical approach was used to analyse the perceived style of leadership in TNB, measuring the effectiveness of the perceived style, determining whether there are style differences, and analysing any differences in the perceived traits of middle management. Based on works by Bass, this study seeks to address the relationship between the independent variables of leadership styles, i.e. contingent reward, management-by-exception (active), management-by -exception (passive), laissez-faire, idealized influence (attributed), idealized influence (behaviour), inspirational motivation, intellectual stimulation and individualised consideration, and the dependent outcome variables of effectiveness, extra effort and satisfaction. / A moderator, consisting of demographic elements, has been used to analyse the significance of demographic factors in relation to the perceived leadership styles and outcomes. A self-administered questionnaire, based on the modified Multifactor Leadership Questionnaire (MLQ) was used to gather data. Subsequent descriptive and multivariate statistical techniques of multiple regression and product-moment correlation determined that most of the leadership styles were statistically significant and correlated positively with the outcome factors, excluding laissez faire. The best regression model is represented by effectiveness as a function of individual consideration, idealized influence (attributed), inspirational motivation, intellectual stimulation and management-by-exception (active) with a coefficient of determination value of 0.669. / Analysis of variance (ANOVA) was used for determining differences in perceptions of leadership styles and outcomes based on the demographic background of the TNB middle managers. These comparisons of the means of groups provided little support for accepting there was a difference in the perception of leadership styles and outcomes based on their background. Major implications include the applicability of the Leadership Styles and Outcomes Model, a questionnaire that was content validated by an expert panel of academicians and practitioners and statistically reliable policy and practical implications as well as professional development implications. Further research is recommended to explore the areas that are not discussed in the present study. / Thesis (DBA(DoctorateofBusinessAdministration))--University of South Australia, 2007.

No description available.

Thesis (M. P. H.)--University of Hong Kong, 2007.

Thesis (Ph. D.)--University of Wyoming, 2005. / Title from PDF title page (viewed on Feb. 20, 2008). Includes bibliographical references (p. 117-127).