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This paper aims to analyse a new piece of Dubai legislation, Dubai Law No. (4) of 2016: The Dubai Economic Security Centre (DESC) Law, in respect of its role and impact on economic crime mitigation in the emirate and in the country as a whole.

The jurisdiction’s various risks and vulnerabilities were examined to determine weaknesses and gaps in the current legislative and regulatory framework.

The findings highlight that despite numerous legislative efforts targeting economic crime, bringing economic criminals to justice has remained an issue in Dubai. Creation of the Dubai Economic Security Centre (DESC) may mark a significant change in that emirate’s approach to tackling this issue.

Though the DESC itself is (as of this writing) still in a formative state, it is clearly intended to be a comprehensive response to expedite and streamline investigative processes and mitigate the multi-jurisdictional problems with which law enforcement has hitherto contended.

The DESC is also intended to serve not only as an informational clearinghouse but also as an organisational entity with significant roles in law enforcement and even legislation.

Regardless of its ambitious and promising results, the effectiveness of its organisational structure and performance is yet to be determined.

This research can be beneficial for the government officials in charge of establishment and launch of the DESC, as well as for future research as it points to its potential ambiguities and misinterpretations.

The transformation of the United Arab Emirates (UAE) into an important global economic player has been accompanied by digitalization that has also left it at a risk to cybercrime. Concurrent with the rise in technology use, the UAE fast became one of the most targeted countries in the world. The purpose of this paper is to discuss how the UAE has tried to cope with accelerating levels of cyber threat using legislative and regulatory efforts as well as public- and private-sector initiatives meant to raise cybersecurity awareness.

The paper surveys the UAE’s cybersecurity legislative, regulatory and educational initiatives from 2003 to 2019.

Because the human factor still remains the number one reason for security breaches, robust cyber laws alone are not enough to protect against cyber threats. Building public awareness and educating internet users about cyber risks and safety have become essential components of the UAE's efforts in building a more secure cyber environment for the country.

The paper relies on English-language translations of primary sources (laws) originally in Arabic, as well as English-language studies from local media. This should not be considered a problem, as English is established as the language of business and commerce in the UAE.

The paper provides a detailed overview of the country’s cybersecurity environment to guide and aide practitioners with risk assessment and legal and regulatory compliance.

The paper presents a comprehensive overview of the UAE’s cybersecurity legislative, regulatory and educational environment. It also surveys government and private sector initiatives directed in protecting the country’s cyberspace.

The purpose of this paper is to survey UAE legislative initiatives affecting whistleblowing. Many studies claim that whistleblowing is one of the most effective mechanisms in fighting corruption. Either done merely to satisfy regulatory requirements or in genuine efforts to counter internal fraud, many organizations around the world incorporate whistleblowing programs. However, a lack of comprehensive whistleblower protection remains the main impediment for reporting misconduct or wrongdoing. A country’s legislative framework and its cultural and socio-economic specifics impact the effectiveness of such protective measures. Moreover, in the absence of comprehensive, stand-alone whistleblowing laws, whistleblowers can become victims not only of employers’ retaliatory actions but also of criminal and civil charges.

This paper surveys the UAE law and regulations in regard to whistleblower protection. It also raises concerns regarding their effectiveness based on the county’s unique socio-economic and cultural environment and their interplay with other legislations, which can potentially make whistleblowing a criminal offense.

In the absence of stand-alone whistleblowing legislation, cultural aspects and other laws can serve as deterrents for whistleblowers. It is crucial for a jurisdiction to set up an effective legal and regulatory framework to enable synergy across different laws and agencies involved. Implementation of comprehensive, stand-alone whistleblowing legislation might help provide legal certainty and clarity.

In the absence of empirical studies on UAE whistleblowing, the researcher primarily relied on English translations of the country’s laws and regulations, official press releases and English media sources.

This study introduces relevant background to organizations establishing their own whistleblowing policies and employee training.

This paper examines the effectiveness of whistleblowing legislative initiatives through the prism of the country’s cultural, socio-economic and legal environment.

The learning outcomes of this study are as follows: use advanced frameworks and tools to convey complex ideas related to corporate social responsibility and ethics; apply relevant concepts and theories of ethics and corporate governance to a practical situation while making decisions; demonstrate understanding of the importance of stakeholders when developing socially responsible thinking; and analyze ethical and legal conflicts that need to be considered by employees in situations of whistleblowing.

Sara Khan was a Pakistani-American who had moved to Dubai in the United Arab Emirates (UAE) in 2015 to pursue her Bachelor’s degree in accounting. After graduation, she started working for a baked products manufacturer, Dough Fresh, which was a business unit of Dubai-based Fresh Foods Co. Three years later, she enjoyed her work in the company that embraced strong ethical values and socially responsible practices. She was recently given the task of delivering a financial statements’, investment projections’ and cost-cutting presentation to the senior management of Dough Fresh. Her performance at completing this task was of critical importance for her obtaining the eagerly awaited promotion to the senior accountant position. One day, while Sara was looking through some files to update the financial statements’ records, she came across a deleted purchase order of poppy seeds that amounted to AED 680,000. While poppy seeds were widely used as ingredients in baked products in other countries, they were illegal in the UAE. After approaching her colleague from the purchasing department, she realized that the purchasing manager, who was the grandson of the chairman, was closely involved in the matter. Moreover, it appeared that poppy seeds were used unwashed, which triggered deleterious health consequences and made them highly dangerous to consume. As Sara spent more time researching about poppy seeds and whistleblowing laws in the UAE, she questioned whether she should divulge this information or keep it for herself. Making this decision was extremely challenging. Because the UAE laws regarding whistleblowing were not comprehensive and constantly evolving, she was not certain whether her identity and reputation would be protected in case she decided to blow the whistle. Even more, she worried immensely about the prospect of her colleagues losing their jobs if this information became public, as many of them needed the money to support their families back home and to finance expensive health-related treatments of their relatives. At the same time, she was also aware that if poppy seeds were consumed by people unknowingly, this could lead to serious and even fatal health consequences. All things considered, Sara was caught between deciding what was the right thing to do.

This case study can be used in a higher level undergraduate business course on Business Ethics and Corporate Social Responsibility.

Teaching notes are available for educators only.

CSS 11: Strategy.

It is not any exaggeration to state Dubai as a global city. Furthermore, the Dubai World Trade Centre (DWTC) acts as a gateway for international visitors into this city. Starting from a business center in 1979, the tower has grown to house more than 3 million attendees annually. The tower expanded from its 39-story establishment to a full-blown project encompassing concourses, venues, and business offices. The 40-years’ experience enables the DWTC to establish itself as the chief organizer of more than 500 events in a year. Furthermore, relying on its excellent training program, customer-centric approach and active leadership participation, the DWTC has molded many leaders that solve futuristic problems. DWTC has driven economic growth in the local business environment for ancillary services as well. DWTC facilitates almost 3.3% of Dubai’s GDP, thus, putting things into perspective concerning its contribution to the local economy. Hence, DWTC acts as a beacon of light for the bright prospects of Dubai’s future, therefore, cementing its position in world trade.

This paper aims to compare and analyse the aspects of Shariah screening methodologies within the selected Gulf Cooperation Council (GCC) countries as well as comparing the methodologies with the USA, and to examine how Shariah screening methodologies affect financing and investing activities of a firm.

Shariah screening methodologies within the selected GCC countries and between the GCC countries and the USA are compared on the basis of the data collected from secondary sources.

Design, qualification and Shariah governance set the Shariah screening methodologies within the GCC countries apart. Feasibility, duration, economic viability and funds required differentiate these Shariah screening methodologies between the GCC countries and the USA. Shariah screening methodologies implied in the USA is more stringent than in the GCC countries.

The suggestions in this study include using a longer research timeline, examining many more number of countries’ Shariah screening methodologies and exploring other types of Shariah screening methodologies.

The possibility of generalising the implementation of strict and uniform Shariah screening methodologies across all the country-specific Shariah indices amongst Muslim nations, globally, is likely to benefit all the Muslim countries, by strengthening the understanding, interaction and economic co-operation amongst these countries.

People’s needs can be tended to if Maqasid Al-Shariah (objectives of Shariah) is achieved through flexibility, dynamism and creativity within the social policy.

Aspects of Shariah screening methodologies are compared and contrasted within the selected GCC countries as well as between the GCC countries and the United States and the role of Shariah screening methodologies is examined in order to determine the extent of what is Shariah-Compliant and what is Non-Shariah Compliant for a firm.

Worldwide approximately 200 national economies are competing in the destination market. In 2006, global government and capital expenditure exceeded US$1,480 billion making destination branding an important concept that still remains fragmented and unplanned. Dubai, an emirate of the UAE in the Middle East has been chosen as a case study to explain some elements of successful destination branding. This paper aims to apply a framework developed by Balakrishnan to explain areas of caution when competing in an international market where success is also partially dependent on the macro‐environment.

The framework was developed by reviewing literature on destination, place, corporate, product portfolio and service branding. The framework was tested using case study methodology. Secondary research was primarily used to develop the case.

There is a strong fit with the model suggesting that destinations can use this as a basis for continuity in strategy even as governments change. Based on the analysis and review; a checklist for destination branding strategy was recommended.

Since, this study depends on secondary research there is some limitations as data in this region is not easily available.

Destination branding differs in challenges vis‐à‐vis product and service branding. This paper depicts steps essential for creating a successful branding strategy which can be applied in a real world context to maximize returns for the destination.

Dubai’s Electronic Transactions Law (“ETL”) is designed to stimulate E‐commerce in the emirate by improving the authenticity and integrity of electronic transactions. The ETL recognizes the legal validity of electronic documents and electronic signatures as acceptable substitutes for paper documents and ink signatures, respectively. Accordingly, electronic records may be used to comply with a statutory writing requirement, original document requirement and retention requirement, and an electronic signature attached to an electronic document may be used to comply with a statutory requirement for a paper‐and‐ink signature. If all parties are in agreement, a contract may be in electronic form and is just as legally enforceable as a written one. The ETL does not mandate Dubai’s governmental agencies to utilize electronic documents, but they may elect to do so. The ETL has created a compulsory system of licensing of Certification Authorities (“CA”). Their role is to ascertain the identity of a subscriber and to attest in an issued Certificate that the electronic signature used by that subscriber belongs to him. The ETL contains a list of computer crimes. The statute establishes a sound framework for E‐commerce, but it could be improved by adding consumer protections, more computer crimes, mandatory Egovernment, I.T. courts and long‐arm jurisdiction. The ETL’s exclusion of wills should be eliminated.

This chapter examines the competitiveness of the tourism cluster in the United Arab Emirates (UAE) by applying Porter's competitiveness of nation diamond model, with its four dimensions: factor conditions, demand conditions, the related and supporting industries, and, lastly, the firm's strategy and rivalry. Specifically, we provide a thorough analysis of the UAE's strategic plans, initiatives, and tactics to cultivate competitiveness in tourism across the nation. This includes the draft of a vision for the nation, decisions to build and reinforce their infrastructure, determination to develop and nurture skilled workforce, ability to respond innovatively to their customers' evolving demands, selection of the appropriate base for competition, and, finally, continuous melioration of related industries. Examining secondary data and by reviewing governmental reports, we find that UAE did not cultivate a national advantage by owning random natural resources, but rather by having a strategic intent to converge all their efforts and to deliberately build a coherent cluster in the tourism sector. The chapter also provides some limitations and recommendations for future research.