The Role of Auditors in Preventing, Detecting, and Reporting Fraud: The Case of the United Arab Emirates (UAE)

2015 ◽  
Vol 19 (2) ◽  
pp. 117-130 ◽  
Author(s):  
Sawsan Saadi Halbouni
Keyword(s):  
2018 ◽  
Vol 7 (3.5) ◽  
pp. 65
Author(s):  
Krovopuskov P ◽  
Kantaryuk E ◽  
Chernyshova M

The paper deals with the coastal tourism in Iran and the United Arab Emirates by identifying the impact of tourist attractions on the development of coastal tourism in both countries, and the role of coastal tourism (beach, landscape, etc.) in attracting tourists in the two countries. In the present study, we investigated the environmental-ecological, socio-cultural, historical-political, economic, institutional-managerial and physical-spatial dimensions of the study area. The topicality of this work is the industrial tourism development. It will allow to enhance the economic potential of the regions, increase the flow of "domestic tourists» and improve the competitiveness of enterprises in the Region. It has been studied the prospects of industrial tourism development for students of universities in Russia and directly in the Lipetsk region at the present stage of development of the machine- and lathe-building industry.  


Author(s):  
Karuna M. Das ◽  
Jamal Aldeen Alkoteesh ◽  
Mohamud Sheek-Hussein ◽  
Samira Ali Alzadjali ◽  
Mariam Tareq Alafeefi ◽  
...  

Abstract Background The Middle East respiratory syndrome coronavirus (MERS-Cov) continues to be a source of concern due to intermittent outbreaks. Serial chest radiographic changes in MERS-Cov patients were analyzed for various variables that could be compared to the patients’ final outcomes in a cluster of MERS-Cov patients and to identify a predictor of mortality in the United Arab Emirates. Results A total of 44 MERS-Cov cases were reviewed. The mean age of the patients was 43.7 ± 14.7 years. The chest radiograph was abnormal in 14/44 (31.8%). The commonest radiology features include ground-glass opacities (seven of 14, 50%), ground-glass and consolidation (seven of 14, 50%), pleural effusion (eight of 14, 57.1%), and air bronchogram (three of 14, 21.4%). The mortality rate was 13.6% (six of 44); the deceased group (6 of 44, 13.6%) was associated with significantly higher incidence of mechanical ventilation (p < 0.001), pleural effusion (p < 0.001), chest radiographic score (8.90 ± 6.31, p < 0.001), and type 4 radiographic progression of disease (p < 0.001). A chest radiographic score at presentation was seen to be an independent and strong predictor of mortality (OR [95% confidence interval] 3.20 [1.35, 7.61]). The Cohen κ coefficient for the interobserver agreement was k = 0.89 (p = 0.001). Conclusion The chest radiographic score, associated with a higher degree of disease progression (type 4), particularly in patients with old age or with comorbidity, may indicate a poorer prognosis in MERS-Cov infection, necessitating intensive care unit management or predicting impending death.


2015 ◽  
Vol 21 (4) ◽  
pp. 771-790 ◽  
Author(s):  
Luay Anaya ◽  
Mohammed Dulaimi ◽  
Sherief Abdallah

Purpose – The purpose of this paper is to articulate clear understanding about the role of enterprise information systems (EIS) in developing innovative business practices. Particularly, it aims to explore the different ways that make EIS enables innovation development. Design/methodology/approach – The study adopted exploratory case study, based on qualitative approach. Investigations included two case studies each involved interviewing a number of senior information technology staff, working at these cases. Findings – The paper provides empirical insights about the EIS role in enabling innovation. The analysis of the case studies revealed that integrating an EIS with other system(s) or with digital devices can provide new practices that could not be easily available without these technologies. The study also found that applying data analytics tools into data accumulated from EIS, to extract new insights, lead to innovative practices. Practical implications – The study provides a set of recommendations for organizations interested to maximize the benefits from their investments in EIS. Originality/value – The paper provides evidences from cases in United Arab Emirates for the EIS role in enabling business innovation.


Author(s):  
Seyedmohammad Seyedi Asl ◽  
Hazar Leylanoğlu ◽  
Ataollah Bahremani ◽  
Shalaleh Zabardastalamdari

In this study, using the descriptive-analytical method, we discuss the main factors in the formation of the Yemen crisis, as well as the attitudes of the two Arab states and of the two neighboring countries, Saudi Arabia, and the United Arab Emirates, in the Yemen crisis. It is concluded that this crisis stems not only from the role of local actors, but also from the role of regional and global actors, who played a decisive role in shaping and exacerbating the Yemen crisis. Regional players in the post-2015 crisis include the United Arab Emirates and Saudi Arabia, which showed contradictory behavior. Saudi Arabia's targets in its attack on Yemen have a greater military and security dimension. The political and economic objectives of the United Arab Emirates, which is Riyadh's most important ally in this war, have been at a different level from those of Saudi Arabia. This can be seen in Abu Dubai Crown Prince Mohammed bin Zayed's aspirations to expand his country's influence, to become a major player in the region.


2017 ◽  
Vol 24 (1) ◽  
pp. 136-157 ◽  
Author(s):  
Fauzia Jabeen ◽  
Mohd. Nishat Faisal ◽  
Marios I. Katsioloudes

Purpose The purpose of this paper is to provide insight into the factors that influence the mindset of youth in the United Arab Emirates (UAE) in choosing entrepreneurship as their future employment. It also suggests the pathway to improve the role of the universities as strategic drivers in inducing an entrepreneurial mindset. Design/methodology/approach An exhaustive literature review of extant research followed by an exploratory study was conducted. Furthermore, to understand factors influencing the role of universities, interpretive structural modelling methodology is applied to evolve a hierarchy-based relationship among the strategic factors. Findings The results of empirical research suggest that young people in the UAE rank entrepreneurship as their first employment choice. However, most of them have not attended any formal entrepreneurship-related course in school or in college. The study also suggests that individual and environmental factors influence the entrepreneurial mindset of both males and females in the UAE. The structural model developed in the study indicates that to give an impetus to the entrepreneurial mindset, the government must create a supporting environment with UAE universities playing the role of a catalyst. Practical implications Professional entrepreneurship instruction is seen as a strategic tool to stimulate financial and societal growth. The results could provide insights for both entrepreneurship educators and policymakers and will boost their commitment to promote the entrepreneurial mindset within UAE society by enhancing and developing traits associated with entrepreneurial success. The results support recognition of the factors that induce educational programmes and economic incentives targeted at the development of sustainable entrepreneurial culture and ventures in the UAE. Originality/value The study is an effort to highlight the role of higher education in envisaging and cultivating entrepreneurs in a fast-growing developing country through a survey and a hierarchy-based model.


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