The Role of Senior Management in Public Shareholding Companies in the Telecommunications Sector in the United Arab Emirates in Supporting the Internal Audit Unit

Internal audit has become one of the most important means of organizations controlling tasks and achieving objectives. As the internal audit is an important activity for the organization to achieve its goals, adhere to regulations and legislation, and reduce cases of fraud, financial and administrative corruption. Therefore, the research aims mainly to identify the role of senior management in public shareholding companies in the telecommunications sector in the United Arab Emirates in supporting the internal audit unit. The study population consisted of 3 public shareholding companies in the UAE. To achieve the objectives of the research, the research relied on the analytical research method and the comparative research method, and the analysis of secondary data obtained from performance governance reports, and the most important findings of the research: There is administrative support for internal audit units by the boards of directors of public shareholding companies in the telecommunications sector in the United Arab Emirates And administrative support includes the five forms: planning, organizing, directing, leadership, motivating and controlling, and there is appropriate independence for the internal audit units, and the boards of directors take and implement the observations of the internal audit units.

Regulation of Competition in the Telecommunications Sector: A Comparative Study of the Korean and Nigerian Legal Regimes

The liberalisation of telecommunications sectors in many countries has brought with it the need to regulate and develop regulatory models for competition. South Korea and Nigeria followed the liberalisation trend of the telecommunications markets in late 1980s and 1990s. Both countries have also established competition laws and adopt various regulatory models. This paper, through a comparative analysis, examines how both countries regulate competition in their telecommunications markets. It argues that their regulatory models have merits and demerits which may affect efficient regulation of competition in the industry. It concludes that notwithstanding the pros and cons of their regulatory models, the regulatory choices are tailored to meet the peculiarities of their markets and reflect the environment in which they are used. Also, the Nigerian model reflects its slow level of telecommunication development and the more sophisticated the industry becomes, it becomes imperative for its regulatory regime to become sector-specific.

Positive Financial benefits on the Iraqi Economy in Light of COVID-19 - with Reference to the Education Sector

In view of what has also been achieved by the telecommunications sector, electronic industries, the pharmaceutical industry, sterilizers, health and medical supplies, health care, e-commerce companies (telemarketing) and other rapid development and progress during the period of covid 19, as well as the savings achieved by countries as a result of dealing with members of their community through networks The Internet, which saves the costs of performing the services that countries bear, as well as the case for members of society in the conduct of their business and administrative transactions via the Internet, and the costs and expenses that individuals bear as a result of their daily traditional work, transportation costs to their places of work, and other expenses. Emphasis was placed on the most important positives that can be achieved in the short and long term as a result of this shift in the way of life, work and other things, taking into account Iraq to ensure the positives that can be achieved as a result of the anomaly that it was exposed to, and we will focus on specific economic sectors in our study, the education sector and the telecommunications sector. Finally, it is not possible to overlook the great negative effects that the world has been exposed to as a result of COVID-19 and what the world has done in confronting it, but we will look at this from its other side that may be positive and try to use it to face these crises.

DEVELOPMENT OF THE TELECOMMUNICATIONS SECTOR IN THE ECONOMY OF KAZAKHSTAN AS THE BASIS OF THE NATIONAL MODEL OF THE INFORMATION SOCIETY

The completion of the stabilization stage of the republic's economy and its transition to a trajectory of sustainable growth create objective prerequisites for the real use of medium-term and indicative long-term planning tools in the practice of state regulation and management. An important place in the general system of long-term planning is given to the formation on a medium-term basis of a strategy for the development of large industrial complexes, one of which is the telecommunications sector, whose increasing role at the present stage is determined by the trends of globalization and informatization of all aspects of public life on a global scale. Telecommunications are an integral part of the infrastructure, the development of which, in accordance with the provisions of the Development Strategy of Kazakhstan until 2030, is assigned to one of the seven long-term priorities and should contribute to: strengthening national security; political stability; economic growth. However, the formation of planned and forecast parameters for the development of telecommunications is impossible without defining the conceptual foundations of the long-term functioning of the industry, assessing trends in the development of the telecommunications market based on internal and external factors, conducting periodization and highlighting stages of development, choosing priorities of state sectoral policy, rational evolution of the regulatory system, optimization of the legislative and regulatory framework in the industry.

A STUDY OF THE TELECOMMUNICATIONS SECTOR OF THE DIGITAL ECONOMY AS THE MOST IMPORTANT CONDITION FOR THE FORMATION OF A MODERN INFORMATION SOCIETY

Дан краткий ретроспективный анализ развития информационных технологий, приведшего к порогу четвертой технологической революции и запустившего процесс цифровой трансформации общества. Представлен подход к оценке необходимости проведения исследований в условиях формирования современного информационного цифрового общества. Сформулированы основная цель,границы и направления исследований телекоммуникационного сектора цифровой экономики. The article presents a brief retrospective analysis of the development of information technologies, which led to the threshold of the fourth technological revolution and launched the process of digital transformation of society. An approach to assessing the need for research in the context of the formation of a modern information digital society is presented. The main goal, boundaries, and directions of research in the telecommunications sector of the digital economy are formulated.