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English chartered companies began to trade with both the Ottoman and the Mughal states in the last decade of the sixteenth century. In India, as recent work has shown, the rudiments of an English polity were established very early and eventually metastasized into a sizeable colonial empire. In Turkey, on the other hand, no “company-state” ever took root. This paper endeavors to explain this divergence from the perspective, not of the highly “successful” East India Company, but of the “failed” (and much less well-studied) Levant Company, which, with short interruptions, maintained a monopoly English trade with the Ottoman Empire from 1592 until 1803. The paper offers an account of this divergence that emphasizes the importance of an independent overseas administrative apparatus, something that the EIC had but that the Levant Company lacked. The Levant Company lost control of its overseas administration in the 1630s, when the Crown began to regard the Ottoman Empire as too diplomatically important to leave England’s representation there to “mere merchants.” Thereafter, the company was at a competitive disadvantage vis-à-vis rival commercial organizations that, because they had established a territorial base, could control and cheapen production in the colonial sites with which they traded.

The purpose of this paper is to discuss freshwater vulnerability to environmental change, including climate change, in Levant countries.

The paper uses the methodological guidelines prepared by UNEP and Peking University, using the fresh water vulnerability index (VI) for each country of the Levant region. The VI was calculated for a five‐year period interval, i.e. 1985, 1990, 1995, 2000, 2005, and was predicted for the years 2020 and 2040 taking into consideration the expected impacts of climate change.

The vulnerability of freshwater resources was explored by isolating strategically‐important issues related to different functions (uses) of freshwater systems in the Levant region. All Levant countries are very vulnerable according to the adopted methodology (VI values are from 0.5‐0.7), with Palestine being the worst case. The value of each parameter was calculated for five‐year interval period and for each Levant country. The most dominant parameter was the water variation parameter (RSv), which is a natural factor and highlights how vulnerable the region is to climate change. The second most important parameter was the water exploitation pressures (DPs), which reflect the efforts of the countries to satisfy their water needs from the limited water resources. Cooperation and exchange of data and information at the regional level regarding the vulnerability of the region to climate change and measures for mitigation and adaptation could help in alleviating its impacts on the countries of the region.

This paper highlights that fresh water resources in Levant region are under increasing pressures due to human‐made and natural reasons. High population growth and economic activities rates have placed extensive pressure on the already limited water resources. Moreover, the prevailing arid climate and the expected impact of climate change will decrease the fresh water availability.

This paper aims to investigate whether the sustainability disclosure with the environmental, social and governance (ESG) aspects has an impact on the financial performance represented by Tobin’s Q, return on assets (ROA) and return on equity indices in the Levant countries for the period 2012–2019, which was a period of turmoil and political repercussions that affected the countries of the region.

Using the content analysis technique, the data was collected from 124 nonfinancial companies from Levant countries (Jordan, Palestine, Syria and Lebanon), and 883 observations were collected as panel data for the research analysis.

The findings indicate that the environmental, social and ESG collective performance maximizes financial performance, while the governance performance influences ROA only. This suggests that companies pay great attention to various stakeholders, mainly external. Maximizing stakeholder value remains an optimal strategy to achieve the company’s financial goals. Thus, improving the disclosure levels of nonfinancial performance in the capital markets will improve the chances of growth of the financial performance indicators of companies.

The study provided insights about the ESG role and its impact on the financial performance of companies in a less explored context by previous literature, namely, the Levant.

This study employs Stein Rokkan's methodological approach to analyse state formation in the Greater Middle East. It develops a conceptual framework distinguishing colonial, populist and democratic pacts, suitable for analysis of state formation and nation-building through to the present period. The framework relies on historical institutionalism. The methodology, however, is Rokkan's. The initial conceptual analysis also specifies differences between European and the Middle Eastern state formation processes. It is followed by a brief and selective discussion of historical preconditions. Next, the method of plotting singular cases into conceptual-typological maps is applied to 20 cases in the Greater Middle East (including Afghanistan, Iran and Turkey). For reasons of space, the empirical analysis is limited to the colonial period (1870s to the end of World War 1). Three typologies are combined into one conceptual-typological map of this period. The vertical left-hand axis provides a composite typology that clarifies cultural-territorial preconditions. The horizontal axis specifies transformations of the region's agrarian class structures since the mid-19th century reforms. The right-hand vertical axis provides a four-layered typology of processes of external intervention. A final section presents selected comparative case reconstructions. To the authors' knowledge, this is the first time such a Rokkan-style conceptual-typological map has been constructed for a non-European region.

This chapter is about the theories explaining the transition from foraging to farming. It aims to establish which links exist between the traditional theories – based on push/pull models – and the micro-founded approaches developed since the 1980s. More precisely, it asks how the latter may contribute, as the former did, to defining a macro-narrative of the transition to farming.

While they were providing a global narrative of the Neolithic revolution, the push and pull models have been progressively dismissed. Recent research is diverse, but it is all based upon human behaviour or micro-founded. We critically examine three of these approaches which focus either on foraging behaviour, or on the initial domestication of plants and animals, or on the evolution of social institutions related to ownership.

We demonstrate that these recent micro-founded approaches only provide a partial vision of the transition to farming. Despite this limit, they conciliate push and pull explanations in a single framework. Moreover, they confirm a conclusion held by tenants of pull models: the transition to farming is more likely to have occurred in a resource-rich environment such as the one associated with complex hunter-gatherers. Some archaeological evidence from the Levant is provided to support our claim.

This research chapter provides a useful overview of the differing approaches to the behavioural, environmental and economic factors that led to the shift to farming from foraging. Its value lies in the way it presents and evaluates differing positions derived from differing scales of analysis and types of evidence.

Possible reasons for using kites to kill gazelles are comprehensively reviewed in this article. Even though they are now well inventoried and documented, desert kites are still not well understood, as exemplified by the recurrent controversies about their function and dating. According to the dominant view, kites were hunting structures used to drive and to mass kill large herds of wild ungulates, particularly gazelles. Although kites were intensively used during the Early Bronze Age, some of them could have been built and used before that. Beyond these issues, the cultural and socioeconomic aspects of the kites phenomenon are even less understood, and therefore, we focus on changing reasons for the long-lasting use of kites as hunting devices. We contend that the reasons why they were used during the period of utilization for hunting gazelles changed, in most cases, in response to socioeconomic development. It is hypothesized, for example, that, as a result of urban development, kites may have been increasingly (but not exclusively) used to kill gazelles to trade their products with urban communities and farmers, even though they had other uses as well which are also considered. The main hypothesis presented in this article enables diverse opinions about the types of uses and reasons for utilizing desert kites to be reconciled, including in particular varied reasons given in the literature about why they were used for killing gazelles.

From 1979 to 2023, the takaful structure has been adopted in many jurisdictions, making the documenting of its early days of establishment relatively difficult and somewhat unreliable. This is unlike conventional insurance, where the history and legislation are well documented and archived in various research (Hellwege, 2016; Marano and Siri, 2017). The purpose of this paper is to provide a chronology for the establishment and development of takaful via the takaful establishment in each jurisdiction, documenting its first takaful operator and first takaful regulation.

This paper has used a qualitative method in the form of reviewing literature and available data such as journals, books and official resources. The data is thoroughly analysed in order to build the chronology for takaful. It adopted an exploratory research design, which is deemed suitable in situations where few works of literature have examined the subject (Neuman, 2014). The paper explores the establishment and non-establishment of takaful in 57 countries. The paper categorises the countries into seven regions starting with the GCC, Levant, Asia, Central Asia, Africa, Europe and Others.

The takaful chronology presented in this paper shows that takaful operations exist in 47 jurisdictions, starting from Sudan and the UAE in 1979, with the most recent adopters being Morocco and Iran in December 2021. It is found that 22 jurisdictions do not have takaful regulations, and the Takaful Act 1984, issued in Malaysia, is considered the first takaful regulation that sets the basis for other regulations that follow.

The paper contributes to the literature by providing a comprehensive chronology of takaful, especially as the few existing timelines have been found to be incomplete and consist of contradictory information.

The purpose of this paper is to investigate the processes involved in implementing a full costing method – the unité de valeur ajoutée (UVA) (added value unit) method – as well as to explore the uses made of it.

Firms that adopted the UVA method between 1995 and 2009 were studied by means of semi‐structured interviews with individuals concerned in the firm and with the external consultants. The interviews, which lasted two to three hours, were conducted both during the implementation process and several months later. Secondary data in the form of all the documentation regarding the initial setting up and updating of the method were also collected.

The main advantages of the UVA method are the fine breakdown of costs, facilitating decision making, and its modest use of resources. Generally, it was adopted by small firms with a “defensive” strategic behaviour. The success of its implementation was largely a result of the strong involvement of management. Nevertheless, it found limited use as a management tool compared to the activity based costing (ABC) method, owing to the small size of the firms that adopted the UVA method.

This research paper is the first to examine the various stages of setting up the UVA method of cost accounting method, by collecting data from users on two occasions, separated by an interval of eight years.

The purpose of this study is twofold; first, it aims to understand the underlying dynamics of the organizations behind the terrorist attacks, and second, to investigate the dynamics of terrorist organizations in relation to one another to detect whether there exist shared patterns of terror between different organizations.

To achieve this purpose, the researcher proposes a computational algorithm that extracts data from global terrorism database (GTD); calculates similarity indices between different terrorist groups; generates a network data file from the calculated indices; and apply network analysis techniques to the extracted data. The proposed algorithm includes applying SQL database codes for data extraction, building a tailored C# computer software to calculate similarity indices and generate similarity networks and using GEPHI software to visualize the generated network and calculate network metrics and measures.

Applying the proposed algorithm to Egypt, the results reveal different shared patterns of terror among different terrorist groups. This helps us in creating a terror landscape for terrorist groups playing in Egypt.

The importance of the study lies in that it proposes a new algorithm that combines network analysis with other data-manipulation techniques to generate a network of similar terror groups.