Topic Review
Emirate of Ras Al Khaimah
Ras Al Khaimah (RAK) (Arabic: رَأْس ٱلْخَيْمَة; IPA: [raʔs lˈxajma]), also spelled as Ras al Khaimah or Ras al-Khaimah, is one of the seven emirates that make up the United Arab Emirates (UAE). The city of Ras Al Khaimah, sometimes simply abbreviated to RAK City, is the capital of the emirate and home to most of the emirate's residents. It is linked to the medieval trading port of Julfar.[lower-alpha 1] Its name in English means "top of the tent". The emirate borders Oman's exclave of Musandam, and occupies part of the same peninsula. It covers an area of 2,486 km2 (960 sq mi) and has 64 km (40 mi) of beach coastline. As of 2015, the emirate had a population of about 345,000, of which about 31% were Emirati citizens. RAK city has two main areas - the Old Town and Nakheel - on either side of a creek that is home to mangroves and is framed by the North-Western Hajar Mountains. The emirate also consists of several villages and new gated residential developments, such as Al Hamra Village and Mina Al Arab. The emirate is served by Ras Al Khaimah International Airport. Its geography consists of a northern part (where Ras Al Khaimah City and most towns are situated) and a large southerly inland exclave (near the Dubai exclave of Hatta), and a few small islands in the Persian Gulf. Ras Al Khaimah has the most fertile soil in the country, due to a larger share of rainfall and underground water streams from the Hajar.
  • 0
  • 30 Sep 2022
Topic Review
Digital Taxation in Countries
There is no concise definition for the digital economy as the description is used to refer to various economic activities. Digitalization has intensified globalization and economic interactivity between countries both developed and developing, increasing the complexity and lack of transparency in economic activities.
  • 15
  • 28 Sep 2022
Topic Review
Artificial Neural Network
Artificial neural networks (ANN) are known to be able to provide an abnormal return by using technical indicators as predictors in stock markets. The ANN, as a deep learning (DL)  technique is used to recognize patterns or images by imitating the visual processing of living organisms.
  • 31
  • 28 Sep 2022
Topic Review
Taxing the Digital Economy through Consumption Taxes
Owing to the Fourth Industrial revolution and digital transformation, the digital economy has grown substantially globally and in Africa. Despite the positive outcomes such as advancements in technology, improvements in business models and expansion in digital financial inclusion, negative implications include the erosion of tax bases due to the invisible nature of digital transactions. Although the digital economy is one of the biggest and quickest growing sectors in the African continent, its contribution to tax revenue is negligible. Developed and developing countries are grappling to find effective ways of mobilizing revenues from this hard to tax economy. African countries have turned to digital services taxes, value added taxes and withholding taxes in a bid to collect revenue from the digital economy to broaden their tax bases. There is intense debate among policymakers, governments, development bodies and tax bodies on the most effective way to tax the digital economy.
  • 12
  • 28 Sep 2022
Topic Review
Historical Development of the Fair Value Model
The use of fair value (F.V.) can help businesses obtain more up-to-date financial information on how they are doing and make financial reporting more transparent than traditional accounting methods. It also poses many problems for auditors because they have to make detailed estimates and adjustments when they look at the assets and liabilities of a company. Because “Fair Value Measurements (F.V.M.s)” are based on the current prices, certain assets and liabilities were not evaluable because there were not enough efficient markets for them. There is an “agency problem” between managers and owners, which means more incentives for managers to manipulate and misrepresent financial information.
  • 36
  • 09 Sep 2022
Topic Review
Factors Affecting Customers' Use of Online Banking
The online banking is a banking service that allows users to be “at home” and use the service at any time through an internet connection. In online banking services, the restrictions of time and geography have been removed, and customers can access their bank accounts and make transactions at almost anytime and anywhere via computers and an internet gateway.
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  • 23 Aug 2022
Frank Li
Professor Li received his PhD degree in Finance from W.P. Carey School of Business, Arizona State University, and two masters degrees (MBA: international business/MIS; MS: Computer Science) from University of Missouri at Kansas City. His work experience includes various analyst and management positions in an international bank, a personal credit company, a small pharmaceutical consulting firm,
  • 59
  • 23 Aug 2022
Topic Review
Environmental, Social and Governance
The world is constantly changing, and with an evolving global environmental crisis, there is a growing trend of Corporate Social Responsibility, and Environmental, Social, and Governance (ESG) disclosure initiatives. The final report on the new E.U. taxonomy for sustainable activities was released in 2020, making ESG disclosure more relevant. Environmental, Social, and Governance refers to non-financial information about how a firm deals with issues on this matter, and its importance for firm valuation is growing. Even though ESG information might lack standardisation, scholars argue that it can help adapt to environmental changes and even be a part of a company’s competitive strategy.
  • 67
  • 15 Aug 2022
Topic Review
Association between Internal Control and Sustainability
With the integration of sustainable development into all aspects of the economy, politics, society, culture, and ecology, the effectiveness and innovation of enterprises in sustainability have become global research issues. Internal control affects the current operation and management as the main means for enterprises to maintain normal production and operation and prevent risks. Internal control has, on the one hand, positive effects on enterprise sustainability by improving the quality of financial information, derived effects, and spillover effects. However, on the other hand, internal control can be detrimental to enterprise sustainability by increasing compliance costs and legal liabilities. 
  • 52
  • 12 Aug 2022
Topic Review
Fintech and Financial Risks
Fintech is the combination of the words of finance and technology. It is literally understood as the application of technology in the financial field. As the financial innovation brought by technology, Fintech can change traditional financial markets, financial institutions and financial services, and create emerging business models, applications, processes, and products.
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  • 05 Aug 2022
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