Search results for: Islamic governance system

Authors: Feddaoui Amina

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Through this study we will try to shed light on the theoretical framework proposed for understanding creative accounting as a financial numbers game and one of the most important techniques of accounts manipulation, its main actors and its practices. We will discover the role of the modified Jones model (1995) in detecting creative accounting practices using discretionary accruals. Finally we will try to confirm the importance and the need to address this type of practices using corporate governance as a main control system and an important defense line to reduce these dangerous accounts manipulation.

Keywords: financial numbers game, creative accounting, modified Jones model, accounts manipulation

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Authors: Justus Enninga

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Enthusiasts and skeptics about economic growth have not much in common in their preference for institutional arrangements that solve ecological conflicts. This paper argues that agreement between both opposing schools can be found in the Bloomington Schools’ concept of polycentricity. Growth-enthusiasts who will be referred to as Simons after the economist Julian Simon and growth-skeptics named Ehrlichs after the ecologist Paul R. Ehrlich both profit from a governance structure where many officials and decision structures are assigned limited and relatively autonomous prerogatives to determine, enforce and alter legal relationships. The paper advances this argument in four steps. First, it will provide clarification of what Simons and Ehrlichs mean when they talk about growth and what the arguments for and against growth-enhancing or degrowth policies are for them and for the other site. Secondly, the paper advances the concept of polycentricity as first introduced by Michael Polanyi and later refined to the study of governance by the Bloomington School of institutional analysis around the Nobel Prize laureate Elinor Ostrom. The Bloomington School defines polycentricity as a non-hierarchical, institutional, and cultural framework that makes possible the coexistence of multiple centers of decision making with different objectives and values, that sets the stage for an evolutionary competition between the complementary ideas and methods of those different decision centers. In the third and fourth parts, it is shown how the concept of polycentricity is of crucial importance for growth-enthusiasts and growth-skeptics alike. The shorter third part demonstrates the literature on growth-enhancing policies and argues that large parts of the literature already accept that polycentric forms of governance like markets, the rule of law and federalism are an important part of economic growth. Part four delves into the more nuanced question of how a stagnant steady-state economy or even an economy that de-grows will still find polycentric governance desirable. While the majority of degrowth proposals follow a top-down approach by requiring direct governmental control, a contrasting bottom-up approach is advanced. A decentralized, polycentric approach is desirable because it allows for the utilization of tacit information dispersed in society and an institutionalized discovery process for new solutions to the problem of ecological collective action – no matter whether you belong to the Simons or Ehrlichs in a green political economy.

Keywords: degrowth, green political theory, polycentricity, institutional robustness

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Authors: Yiu K. C. Jacky, Tang S. K. Eric, W. Y. Tsang, C. Y. Li, C. K. Leung

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Objectives : (1) To enhance the competence of nurses on using IPMOE for drug administration; (2) To ensure the transition on implementation of IPMOE in safer and smooth way hospital-wide. Methodology: (1) Well-structured Governance: To make provision for IPMOE implementation, multidisciplinary governance structure at Corporate and Local levels are well established. (2) Staff Engagement: A series of staff engagement events were conducted including Staff Forum, IPMOE Hospital Visit, Kick-off Ceremony and establishment of IPMOE Webpage for familiarizing the forthcoming implementation with frontline staff. (3) Well-organized training program: from Workshop to Workplace Two different IPMOE training programs were tailor-made which aimed at introducing the core features of administration module. Fifty-five identical training classes and six train-the-trainer workshops were organized at 2-3Q 2015. Lending Scheme on IPMOE hardware for hands-on practicing was launched and further extended the training from workshop to workplace. (4) Standard Guidelines and Workflow: the related workflow and guidelines are developed which facilitates users to acquire the competence towards IPMOE and fully familiarize with the standardized contingency plan. (5) Facilities and Equipment: The installations of IPMOE hardware were promptly arranged for rollout. Besides, IPMOE training venue was well-established for staff training. (6) Risk Management Strategy: UCH Medication Safety Forum is organized in December 2015 for sharing “Tricks & Tips” on IPMOE which further disseminate at webpage for arousal of medication safety. Hospital-wide annual audit on drug administration was planned to figure out the compliance and deliberate the rooms for improvement. Results: Through the comprehensive training plan, over 1,000 UCH nurses attended the training program with positive feedback. They agreed that their competence on using IPMOE was enhanced. By the end of November 2015, 28 wards (over 1,000 Inpatient-bed) involving departments of M&G, SUR, O&T and O&G have been successfully rolled out IPMOE in 5-month. A smooth and safe transition of implementation of IPMOE was achieved. Eventually, we all get prepared for embedding IPMOE into daily nursing and work altogether for medication safety at UCH.

Keywords: drug administration, inpatient medication order entry system, medication safety, nursing informatics

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Authors: Nabilah Haniph

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This paper tries to examine the social and economic conditions of women entrepreneurs from the Muslim community in Kerala. It also tries to explain the problems faced by these entrepreneurs in the light of socialist feminist approach for overcoming these hurdles. The results are presented from a qualitative perspective of research and there is an attempt to merge the results from the study on a critical angle of materialist feminism and thereby prove the superiority of socialist feminism over all other forms of feminism. The analysis of the study is based on data collected from women entrepreneurs from Muslim community in Kerala who run small scale and medium scale business as well as service oriented business all over Kerala. Most of the women entrepreneurs consider themselves to be conventional and God-fearing and domestic women from middle-income or upper-income family and think that they can balance their family and other functions on their own. Most of them understand the problems faced by women in the field of business and they believe that they can solve all these barriers from the socialist feminist perspective. Finally, the paper substantiates why other theories of feminism do not hold good from an Islamic perspective.

Keywords: feminism, Islamic perspective, Kerala Muslim community, women entrepreneurs

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Authors: Barakat Adebisi Raji

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In the workplace, Artificial Intelligence has, in recent years, emerged as a transformative technology that revolutionizes how organizations operate and perform tasks. It is a technology that has a significant impact on transportation, manufacturing, education, cyber security, robotics, agriculture, healthcare, and so many other organizations. By harnessing AI technology, workplaces can enhance productivity, streamline processes, and make more informed decisions. Given the potential of AI to change the way we work and its impact on the labor market in years to come, employers understand that it entails legal challenges and risks despite the advantages inherent in it. Therefore, as AI continues to integrate into various aspects of the workplace, understanding the legal and ethical implications becomes paramount. Also central to this study is the question of who is held liable where AI makes any defaults; the person (company) who created the AI, the person who programmed the AI algorithm or the person who uses the AI? Thus, the aim of this paper is to provide a detailed overview of how AI-related liabilities are addressed under each legal tradition and shed light on potential areas of accord and divergence between the two legal cultures. The objectives of this paper are to (i) examine the ability of Common law and Islamic law to accommodate the issues and damage caused by AI in the workplace and the legality of compensation for such injury sustained; (ii) to discuss the extent to which AI can be described as a legal personality to bear responsibility: (iii) examine the similarities and disparities between Common Law and Islamic Jurisprudence on the liability of AI in the workplace. The methodology adopted in this work was qualitative, and the method was purely a doctrinal research method where information is gathered from the primary and secondary sources of law, such as comprehensive materials found in journal articles, expert-authored books and online news sources. Comparative legal method was also used to juxtapose the approach of Islam and Common Law. The paper concludes that since AI, in its current legal state, is not recognized as a legal entity, operators or manufacturers of AI should be held liable for any damage that arises, and the determination of who bears the responsibility should be dependent on the circumstances surrounding each scenario. The study recommends the granting of legal personality to AI systems, the establishment of legal rights and liabilities for AI, the establishment of a holistic Islamic virtue-based AI ethics framework, and the consideration of Islamic ethics.

Keywords: AI, health- care, agriculture, cyber security, common law, Shari'ah

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Authors: Rizqi W. Romadhon, Nur Arifan

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Halal Tourism is a part of tourism industry which is based on Islamic Principle and addressed to the Muslim tourist. The potency of halal tourism is very broad to be developed, because the growth of Muslim populations is rapidly increasing. Indonesia is one of the biggest countries with Majority of its population is Muslim, therefore human resources and natural resources have very good potential to be part of the Halal tourism industry. But the fact is Indonesia can not optimize the potential of human resources and natural resources as well as neighboring countries carried out. This paper will discuss the reasons of the importance of developing Halal tourism, and the factors influencing the success of developing halal tourism in Indonesia, and also the optimization strategies which can be adopted by the government so that the Halal tourism industry in Indonesia has a sustainable competitive advantage. The existence of this research is expected to government, tourism agents and others can optimize the potency of Indonesia’s Human resources and natural resources for developing Halal tourism industry in Indonesia.

Keywords: halal tourism, Islamic principle, optimization, sustainable competitive advantage

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Authors: Thomas Jerome Yeboah

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Inclusive school leadership is not a standalone project. It is spread across a broad array of individual leaders in the school. Successful inclusive education thrives on collaborative, shared, and participatory leadership. School prefects are generally not included in leadership discourses in respect of the implementation of inclusive education and the benefits inherent in it, yet they live at the closest proximity to the learners and wield much influence over them. The purpose of this study was to investigate how the participation of school prefects in inclusive school governance could be used as a strategy to prepare them to champion the course of individuals who live with disability and special needs in order to build a more inclusive society. The exploratory study employed a purposive sampling technique to select ten (10) school prefects from five (5) inclusive schools in Ghana. Semi-structured interview was used to glean information from the selected participants to answer the research questions raised in the study. Results from the study were thematically analysed. The study concluded that the school prefects could be agents of societal transformation who would be capable of creating an environment where those with disability and special needs would be accepted by society as ‘normal.’

Keywords: inclusive society, participation, inclusive school leadership, societal transformation, school prefects

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Authors: Nura Suleiman

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The democratic dispensation in Nigeria witnessed allot of changes since its beginning up to the 2015 election. The issues of zoning formula, rigging, money politics, god fatherism, and political thuggery among the youths became the centre stage from 1999-2014. But 2015 came with new tune that brings about a little shift from the traditional politics mentioned above, the political socialisation and knowledge penetrated into the sense of electorate where people suddenly change and look for the better option. The paper will examine the democratic change in relation to the 2015 General election which brings General MohammaduBuhari on the mantle of leadership of Nigeria. Many reasons were attributed to the sudden change of government in Nigeria, but the major ones are lack of good governance, corruption, insecurity, political parties’ merger to formed APCand change in INEC leadership. Others are weakness of the leadership and undemocratic nature of PDP government at different level in the country. The glamor for change became necessary because People become more informs about the manifestation of good hope and better Nigeria from the major opposition party (APC). During 2015 election the electorate voted the incumbent government out and replaced it with their choice.

Keywords: democracy, election, insecurity, good governance

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Authors: Hina Munir Abbasi

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The current paper examines the relationship and diversification ability of Islamic stock indices /conventional stocks indices and Real Estate Investment Trust (REITs).To represent conditional dependency between stocks and REITs in a more realistic way, new modeling technique, time-varying copula with switching dependence is used. It represents reliance structure more accurately and realistically than a single copula regime as dependence may alter between positive and negative correlation regimes with time. The fluctuating behavior of markets has significant impact on economic variables; especially the downward trend during crisis. Overall addition of Real Estate Investment Trust in stocks portfolio reduces risks and provide better diversification benefit. Results varied depending upon the circumstances of the country. REITs provides better diversification benefits for Islamic Stocks, when both markets are bearish and can provide hedging benefit for conventional stocks portfolio.

Keywords: conventional stocks, real estate investment trust, copula, diversification, risk spillover, safe heaven

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Authors: Mohammed Isah Shehu

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This paper examined the context of globalization and Islam and accommodation or containment of one by the other. The paper is born out of the misconception and misunderstanding among many people that globalization is purely Western, anti-Islam and that Islam, globalization and Islam are diametrically opposed as such have no places for accommodating each other. The study used secondary sources to gather data. The study found that from its origin, Islam is in the whole context, a globalized religion and the contemporary globalization is already contained by Islam; that while contemporary globalization is centered on Western world, values and preferences (Western civilization, information and communication technology, free markets, trade and investments); some of the major foundation works that are aiding globalization were originally handiworks of past great Muslims (Islamic civilizations, Order of Algebra, tools of Navigation, Calligraphy, Medicine, Astronomy et cetera) whose major values are not Islamic; with globalization the Muslims have greater opportunities of spreading of Islam and practicing it in a most conducive atmosphere, easy and fast linkage with their fellow Muslim brothers wherever they may be; easier and freer world of trade and have the best opportunities to most things. The study however observed that Western contemporary globalization poses threats to religions such as those of globalization of immorality, injustice, trade with anti-Islamic terms and conditions, internationalized crime et cetera. Muslims would have to avoid or be cautious of many things for Islam is a complete religion that has what is forbidden and allowed (halaal and haramm) based on principles of (Shariah, justice to all, humanity and compassion, obedience to and seeking Allah’s pleasure); to Muslims, Contemporary globalization has to be in conformity with original provisions of Islam. The study recommended that Muslims must rise up in seeking knowledge on Islam and all other fields, further intellectual explorations of works by Muslim scholars/thinkers so that any advancement in globalization would be properly domesticated within Islam for the Muslims to make optimum use of any advancement to the benefit of Islam.

Keywords: accommodation, containment, Islam, globalization

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Authors: Jingya You, Yongqiang Chen, Yuanyuan Hua, Wenqian Wang

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Conflict is commonplace in construction projects, and construction projects always involve designing contracts between the owner and the contractor. However, how the contract affects the level of conflict between the owner and the contractor has not been elaborated. The purpose of this paper is to explain the effects of contractual complexity on the level of conflict, including task conflict and relationship conflict, and then to demonstrate the moderating role played by the interdependence between the owner and the contractor. Using data from owners and general contractors in the Chinese construction industry, this research reveals that contractual control will reduce relationship conflict. Contractual coordination will also reduce relationship conflict by the mediating effect of task conflict. Besides, under high joint interdependence, the positive relationship between task conflict and relationship conflict is strengthened, while high interdependence asymmetry has effects on weakening the relationship between task conflict and relationship conflict. The findings provide guidance for contract designers to draft suitable contracts in order to effectively deal with conflict. Additionally, this research implies that project managers should highlight the importance of contract in conflict management.

Keywords: construction projects, contract governance, interdependence, relationship conflict, task conflict

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Authors: Maria Jose Granero Paris, Ana Isabel Jimenez Zarco, Agustin Pablo Alvarez Herranz

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In the industrial sector the collaboration along the supply chain is key especially in order to develop product, production methods or process innovations. The access to resources and knowledge not being available inside the company, the achievement of cost competitive solutions, the reduction of the time required to innovate are some of the benefits linked with the collaboration with suppliers. The big industrial manufacturers have a long tradition to collaborate with their suppliers to develop new products in the developed countries. Since they have increased their global supply chains and global sourcing activities, the objective of the research is to analyse if the same best practices, way of working, experiences, information technology tools, governance methodologies are applied when collaborating with suppliers in the developed world or in developing countries. Most of the current research focuses to analyse the Supply Chain Collaboration in the developed countries and in recent years the number of publications related to the Supply Chain Collaboration in developing countries has increased, but there is still a lack of research comparing both and analysing the similarities, differences and key success factors among the Supply Chain Collaboration practices in developed and developing countries. With this gap in mind, the research under preparation will focus on the following goals: -Identify the most important elements required for a successful supply chain collaboration in the developed and developing countries. -Set up the optimal governance framework to manage the supply chain collaboration in the developed and developing countries. -Define some recommendations about required improvements in the current supply chain collaboration business relationship practices in place. Following the case methodology we will analyze the way manufacturers and suppliers collaborate in the development of new products, production methods or process innovations and in the set up of new global supply chains in two industries with different level of technology intensity and collaboration history being the automotive and aerospace industries.

Keywords: global supply chain networks, Supply Chain Collaboration, supply chain governance, supply chain performance

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Authors: Ishtiaq Ahmad Gondal, Mubasher Hussain

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Although the world always has spent a lot to counter the terror, thousands of millions of dollars have been spent in this regard after 9/11 that result to thwart some dangerous plots of terrorists. It is also un-ignorable that the terrorists, keeping the counterterrorist actions in their mind, always planned new ways for their operations, yet there is one thing still common in most terrorists' attacks: to use the label of religion, regardless any specific religion, in any form. The terrorism, in past few years, has also hit state's security, its consistency and coherence for achieving their cultural, political and military objectives. So, if they are not treated harshly for making the people's minds and their society dirty they will continue spreading chaos, anarchy and destruction among the ignorant and innocent people. Australia is doing its best to eliminate terrorism by using different tools such as by educating people and reducing poverty. There is still need to improve the tool of education as it can be used as one of the most effective tools to counter the terrorism. It is, as this paper will highlight, the need of contemporary time for establishing some high level educational centers that can educate people and keep them safe from any kind of terror incident. This study also concluded that common man, to keep himself saved from such activities and incidents, can be educated through public awareness movements and campaigns on media and at social gatherings. There is, according to the study, a need to reorganize the curriculum taught in different educational institutions especially in Islamic Schools (Madāris) that are assumed by some western writers as place of extremists, for the better understanding of moral and social obligations, fundamental rights, religious beliefs as well as cultural and social values to promote social justice and equality. This paper is an attempt to show the role of the Sheikh Zayed Islamic Centre in this regard.

Keywords: social justice, counterterrorism, educational policy, religion, peace, terrorism

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Authors: Noorhaslinda Kulub Abd. Rashid, Zuraini Anang, Bayu Taufiq Possumah, Suriyani Muhamad, Fauziah Abu Hasan, Hairunnizam Wahid

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Reality of Malaysian lives today, especially the households, are not exempted from using a variety of good products and services that are particularly materialistic. In fact, the pace and sophistication of the technology is seen as a major catalyst to the pattern of community life. In facing the challenges of the current economy, the key role to be played by household is managing the pattern of expenditure, income and loan debts regularly and blessed by Allah. Unfortunately, the world today is witnessing the average household could owe solely to meet their needs with existing spending limits. This study aims to measure the ‘Religious Index of Household Expenditure’ (IKM) and analyze how far the religious influence to the pattern of household expenditure based on the 441 Muslim households. The results showed only a 5-item spending, food, housing, transportation, education, and recreation and entertainment that has a significant relationship with IKM. Therefore, Islamic consumer education is a must to establish sustainable consumptions in order to speed up the internalization of sustainable lifestyle among Malaysians.

Keywords: ‘Religious Index of Household Expenditure’ (IKM), income, sustainable consumptions, household expenditure

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Authors: Ahmeda Ali, Mary Codd, Susan Brundage

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Importance: This research focuses on devising and improving Health Service Executive (HSE) policy and legislation and therefore improving patient trauma care and outcomes in Ireland. Objectives: The study measures components of the Trauma System in the district hospital setting of the Cavan/Monaghan Hospital Group (CMHG), HSE, Ireland, and uses the collected data to identify the strengths and weaknesses of the CMHG Trauma System organisation, to include governance, injury data, prevention and quality improvement, scene care and facility-based care, and rehabilitation. The information will be made available to local policy makers to provide objective situational analysis to assist in future trauma service planning and service provision. Design, setting and participants: From 28 April to May 28, 2016 a cross-sectional survey using World Health Organisation (WHO) Trauma System Assessment Tool (TSAT) was conducted among healthcare professionals directly involved in the level III trauma system of CMHG. Main outcomes: Identification of the strengths and weaknesses of the Trauma System of CMHG. Results: The participants who reported inadequate funding for pre hospital (62.3%) and facility based trauma care at CMHG (52.5%) were high. Thirty four (55.7%) respondents reported that a national trauma registry (TARN) exists but electronic health records are still not used in trauma care. Twenty one respondents (34.4%) reported that there are system wide protocols for determining patient destination and adequate, comprehensive legislation governing the use of ambulances was enforced, however, there is a lack of a reliable advisory service. Over 40% of the respondents reported uncertainty of the injury prevention programmes available in Ireland; as well as the allocated government funding for injury and violence prevention. Conclusions: The results of this study contributed to a comprehensive assessment of the trauma system organisation. The major findings of the study identified three fundamental areas: the inadequate funding at CMHG, the QI techniques and corrective strategies used, and the unfamiliarity of existing prevention strategies. The findings direct the need for further research to guide future development of the trauma system at CMHG (and in Ireland as a whole) in order to maximise best practice and to improve functional and life outcomes.

Keywords: trauma, education, management, system

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Authors: Tanapond S.

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Typically, most of the controlling firms are relate to family firms which are widespread and important for economic growth particularly in Asian Pacific region. The unique characteristics of the controlling families tend to play an important role in determining the corporate policies such as dividend policy. Given the complexity of the family business phenomenon, the empirical evidence has been unclear on how the families behind business groups influence dividend policy in Asian markets with the prevalent existence of cross-shareholdings and pyramidal structure. Dividend policy as one of an important determinant of firm value could also be implemented in order to examine the effect of the controlling families behind business groups on strategic decisions-making in terms of a governance perspective and agency problems. The purpose of this paper is to investigate the impact of ownership structure and concentration which are influential internal corporate governance mechanisms in family firms on dividend decision-making. Using panel data and constructing a unique dataset of family ownership and control through hand-collecting information from the nonfinancial companies listed in Stock Exchange of Thailand (SET) between 2000 and 2015, the study finds that family firms with large stakes distribute higher dividends than family firms with small stakes. Family ownership can mitigate the agency problems and the expropriation of minority investors in family firms. To provide insight into the distinguish between ownership rights and control rights, this study examines specific firm characteristics including the degrees of concentration of controlling shareholders by classifying family ownership in different categories. The results show that controlling families with large deviation between voting rights and cash flow rights have more power and affect lower dividend payment. These situations become worse when second blockholders are families. To the best knowledge of the researcher, this study is the first to examine the association between family firms’ characteristics and dividend policy from the corporate governance perspectives in Thailand with weak investor protection environment and high ownership concentration. This research also underscores the importance of family control especially in a context in which family business groups and pyramidal structure are prevalent. As a result, academics and policy makers can develop markets and corporate policies to eliminate agency problem.

Keywords: agency theory, dividend policy, family control, Thailand

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Authors: Balpreet Singh Madan

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The Middle Eastern countries have preserved their heritage, tradition, and culture in their buildings by incorporating vernacular features of Arab-Islamic Architecture. The harsh sun and arid climate in the Gulf region make their buildings and infrastructure extremely hot and challenging to live in. One such iconic feature of Arab architecture is the Mashrabiya, which has been refined and updated for both functional and aesthetic purposes. This feature helps reduce the impact of solar radiation in buildings and lowers the energy requirements for creating livable conditions. The incorporation of Mashrabiya in modern buildings in the region symbolizes the amalgamation of tradition with innovation and modern technology. These buildings depict Mashrabiya with refinements for its better functional performance and aesthetic appeal to make superior built forms. This paper emphasizes the study of Mashrabiya as a vernacular feature with its adaptability for Energy Conservation and Sustainability, as seen in some of the recent iconic buildings of the Middle East, through a literature review and case studies of renowned buildings.

Keywords: energy efficiency, climate responsive, sustainability, innovation, heritage, vernacular

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Authors: Patricia Chinyere Oranefo

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This study examined the effect of sustainability accounting disclosure on financial performance of listed Brewery firms in Nigeria. The dearth of empirical evidence and literature on “governance disclosure” as one of the explanatory variables of sustainability accounting reporting were the major motivation for this study. The main objective was to ascertain the effect of sustainability accounting disclosure on financial performance of listed Brewery firms in Nigeria. An ex–post facto research design approach was adopted for the study. The population of this study comprises of five (5) Brewery firms quoted on the floor of the Nigeria exchange group (NSX) and the sample size of four (4) listed firms was drawn using purposive sampling method. Secondary data were carefully sourced from the financial statement/annual reports and sustainability reports from 2012 to 2021 of the Brewery firms quoted on the Nigeria exchange group (NSX). Panel regression analysis by aid of E-views 10.0 software was used to test for statistical significance of the effect of sustainability accounting disclosure on financial performance of listed Brewery firms in Nigeria. The results showed that economic sustainability disclosure indexes do not significantly affect return on asset of listed Brewery firms in Nigeria. The findings further revealed that environmental sustainability disclosure indexes do not significantly affect return on equity of listed Brewery firms in Nigeria. More so, results showed that Social Sustainability disclosure indexes significantly affect Net Profit Margin of listed Brewery firms in Nigeria. Finally, the result established also that governance sustainability disclosure indexes do not significantly affect Earnings per share of listed Brewery firms in Nigeria. Consequent upon the findings, this study recommended among others; that managers of Brewers in Nigeria should improve and sustain full disclosure practices on economic, environmental, social and governance disclosures following the guidelines of the Global Reporting Index (GRI) as they are capable of exerting significant effect on financial performance of firms in Nigeria.

Keywords: sustainability, accounting, disclosure, financial performance

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Authors: Ahmad Abdul-Razzak Aboudi Al-Issa

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Thermal is the main important aspect in any hydraulic system since it is affected on the hydraulic system performance. Therefore must be simulated the hydraulic system -that was designed- in this aspect before constructing it. In this study, an existed expert system was using to simulate the thermal aspect of a designed hydraulic system that will be used in an industrial field. The expert system which is used in this study is (Hydraulic System Calculations), and its symbol (HSC). HSC had been designed and coded in an interactive program userfriendly named (Microsoft Visual Basic 2010).

Keywords: fluid power, hydraulic system, thermal and hydrodynamic, expert system

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Authors: Wang Yongdong, Yeneayehu Fenetahun, You Yuan, Ogbue Chukwuka, Yahaya Ibrahim, Xu Xinwen

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This paper explores an innovative Ethiopian approach to combatting desertification, focusing on the semi-arid savanna grasslands in Southern Ethiopia. The study investigates the multifaceted strategies employed by Ethiopian communities, governmental bodies, and non-governmental organizations to address desertification challenges in the region. Through an analysis of legislative frameworks, community engagement, afforestation programs, and sustainable land management techniques, this research highlights the efficacy of Ethiopia's strategy in reducing the effects of desertification. The results emphasize how crucial it is to build effective measures for halting desertification in fragile ecosystems by utilizing local knowledge, community involvement, and adaptive governance. In addition, this study also addresses how the Ethiopian approach may be applied to other areas with comparable environmental problems. In summary, this research adds significant perspectives to the worldwide conversation about desertification and provides useful guidance for sustainable land use.

Keywords: adaptive governance, community engagement, desertification, policy frameworks

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Authors: Sana Masmoudi, Yosra Makni

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Regulators highlight the importance of the Audit Committee (AC) as a key internal corporate governance mechanism. One of the most important roles of this committee is to oversee the financial reporting process. The purpose of this paper is to examine the link between the characteristics of an audit committee and the financial reporting quality by investigating whether the formation of audit committees and their characteristics are associated with improved financial reporting quality. This study provides empirical evidence of the association between audit committee independence, financial expertise, gender diversity, and meetings and Real Earnings Management (REM) as a proxy of financial reporting quality. Using data from, with a sample of 80 companies listed on the Amsterdam Stock Exchange during 2010-2017, the study finds that independence and AC Gender diversity are strongly related to financial reporting quality. In fact, these two characteristics constrain REM. The results also suggest that AC-financial expertise reduces to some extent, the likelihood of engaging in REM. These conclusions provide support then to the audit committee requirement under the Dutch Corporate Governance Code rules regarding gender diversity and AC meetings.

Keywords: audit committee, financial expertise, independence, real earnings management

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Authors: Ben-Caleb Egbide, Omolehinwa O. Eddy, Adeyemi S. Keyinde, Eriabie Sylvester, Ojeka Stephen

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The national budget remains an integral part of the developmental plan of the economy of any country. The budget reflects the fundamental values underlying the government’s economic policies and objectives and whose execution is expected to realize national/public desires. In Nigeria, over three decades budget had failed to deliver the desired benefits, suggesting the existence of infractions, which are yet to be empirically ascertained. This paper attempts a diagnosis of the infractions peculiar to Nigeria budgetary system and their suggested panacea. Data were collected through the administration of questionnaire to a cross section of organizations/institutions representing government agencies and the general public. Mann-Whitney U test was employed to gauge the consistency in perception of the two groups. The result revealed that budget indiscipline, official corruption, allocative inefficiency and poor budget governance are the most influential infractions of budgeting in Nigeria. Consequently, it was suggested that budget transparency, target budgeting, zero tolerance on corruption and budget discipline are the most cogent therapies to the malfunctioning in Nigerian budgetary system.

Keywords: budgeting, budget maladies, budget therapies, Nigeria

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Authors: Abderrahim El Maslouhi

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The paper aims to analyze an often-overlooked dimension of global constitutionalism, which is the rise of the regulatory state and its impact on parliamentary dynamics in transition regimes. In contrast to Majone’s technocratic vision of convergence towards a single regulatory system based on competence and efficiency, national transpositions of regulatory governance and, in general, the relationship to global standards primarily depend upon a number of distinctive parameters. These include policy formation process, speed of change, depth of parliamentary tradition and greater or lesser vulnerability to the normative conditionality of donors, interstate groupings and transnational regulatory bodies. Based on a comparison between three post-Arab Spring countries -Morocco, Tunisia, and Egypt, whose constitutions have undergone substantive review in the period 2011-2014- and some European Union state members, the paper intends, first, to assess the degree of permeability to global constitutionalism in different contexts. A noteworthy divide emerges from this comparison. Whereas European constitutions still seem impervious to the lexicon of global constitutionalism, the influence of the latter is obvious in the recently drafted constitutions in Morocco, Tunisia, and Egypt. This is evidenced by their reference to notions such as ‘governance’, ‘regulators’, ‘accountability’, ‘transparency’, ‘civil society’, and ‘participatory democracy’. Second, the study will provide a contextual account of internal and external rationales underlying the constitutionalization of regulatory governance in the cases examined. Unlike European constitutionalism, where parliamentarism and the tradition of representative government function as a structural mechanism that moderates the de-parliamentarization effect induced by global constitutionalism, Arab constitutional transitions have led to a paradoxical situation; contrary to the public demands for further parliamentarization, the 2011 constitution-makers have opted for a de-parliamentarization pattern. This is particularly reflected in the procedures established by constitutions and regular legislation, to handle the interaction between lawmakers and regulatory bodies. Once the ‘constitutional’ and ‘independent’ nature of these agencies is formally endorsed, the birth of these ‘fourth power’ entities, which are neither elected nor directly responsible to elected officials, will raise the question of their accountability. Third, the paper shows that, even in the three selected countries, the de-parliamentarization intensity is significantly variable. By contrast to the radical stance of the Moroccan and Egyptian constituents who have shown greater concern to shield regulatory bodies from legislatures’ scrutiny, the Tunisian case indicates a certain tendency to provide lawmakers with some essential control instruments (e. g. exclusive appointment power, adversarial discussion of regulators’ annual reports, dismissal power, later held unconstitutional). In sum, the comparison reveals that the transposition of the regulatory state model and, more generally, sensitivity to the legal implications of global conditionality essentially relies on the evolution of real-world power relations at both national and international levels.

Keywords: Arab legislatures, de-parliamentarization, global constitutionalism, normative conditionality, regulatory state

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Authors: Siti Raihana Hamzah

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This paper elaborates risk shifting in debt financing system as the ultimate cause of the global financial crisis. In contrast, risk sharing in equity financing like sukuk helps the economic system to be better sustained. Nevertheless, some types of sukuk are haunted by the issue of imitation with bonds. The critics on the imitation issue not only have raised doubt on the ability of sukuk to diminish risk shifting behavior but also the ability of this Islamic financial instrument to ensure better future financial stability. Through that, this paper provides discussion on the possibility of sukuk to induce risk shifting and how equity financing may help sukuk to be free from risk shifting. This paper is important in the sense that sukuk receives a significant demand from investors throughout the world. For this instrument to be supportive in the future economic stability, the issue of imitation needs to be identified and addressed. Furthermore, critics cannot be focused on debts and its ability to gauge the financial flux but also to sukuk due to their structures similarity.

Keywords: global financial crisis, debt, risk-shifting, risk sharing, equity, sukuk, bonds

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Authors: Andre Sanches Siqueira Campos

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Central banks can play a significant role in promoting regional economic and monetary integration by strengthening the payment and settlement systems. However, close coordination and cooperation require facilitating the implementation of reforms at domestic and cross-border levels in order to benchmark with international standards and commitments to the liberal order. This situation reflects the normative power of the regulatory globalization dimension of strong states, which may drive or constrain regional integration. In the MERCOSUR and SAARC regions, central banks have set financial initiatives that could facilitate South America and South Asia regions to move towards convergence integration and facilitate trade and investments connectivities. This is qualitative method research based on a combination of the Process-Tracing method with Qualitative Comparative Analysis (QCA). This research approaches multiple forms of data based on central banks, regional organisations, national governments, and financial institutions supported by existing literature. The aim of this research is to analyze the decision-making process of the Central Bank of Brazil (BCB) and the Reserve Bank of India (RBI) towards regional financial cooperation by identifying connectivity instruments that foster, gridlock, or redefine cooperation. The BCB and The RBI manage the monetary policy of the largest economies of those regions, which makes regional cooperation a relevant framework to understand how they provide an effective institutional arrangement for regional organisations to achieve some of their key policies and economic objectives. The preliminary conclusion is that both BCB and RBI demonstrate a reluctance to deepen regional cooperation because of the existing economic, political, and institutional asymmetries. Deepening regional cooperation is constrained by the interests of central banks in protecting their economies from risks of instability due to different degrees of development between countries in their regions and international financial crises that have impacted the international system in the 21st century. Reluctant regional integration also provides autonomy for national development and political ground for the contestation of Global Financial Governance by Brazil and India.

Keywords: Brazil, central banks, decision-making process, global financial governance, India, MERCOSUR, connectivity, payment system, regional cooperation, SAARC

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Authors: Salwa Salman

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On February 2016, Egypt’s President Abdel Fattah Al-Sisi ordered the former Prime Minister, Ibrahim Mehleb, to establish a committee responsible for retrieving looted state lands or providing squatters with land titles according to their individual cases. The specificity of desert lands emerges from its unique position in both Islamic law and Egypt’s Civil Code. In Egypt, desert lands can be transferred to private ownership through peaceful occupation and cultivation. This study explores the (re-) conceptualization of land rights, state territoriality, and sovereignty as a part of an emerging narrative on informal land tenure. Through the lens of an informal settlement, the study employs methodological insights from studies in the anthropology of development and their interpretation of Foucauldian discourse analysis to examine official representations on squatting over state lands and put them in conversation with individual narratives on land ownership and dispossession. It also employs Bruno Latour’s actor-network theory to explore the development of social networks through primary land contracts and informal local resource management.

Keywords: State lands, squatter community, Islamic law, Egypt’s Civil Code

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Authors: Rosa Nadine Danenberg

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In recent years, bottom-up urban development has started growing as an alternative to conventional top-down planning. In large proportions, citizens and communities initiate small-scale interventions; suddenly seeming to form a trend. As a result, more and more cities are witnessing not only the growth of but also an interest in these initiatives, as they bear the potential to reshape urban spaces. Such alternative city-making efforts cause new dynamics in urban governance, with inevitable consequences for the controlled city planning and its administration. The emergence of enabling relationships between top-down and bottom-up actors signals an increasingly common urban practice. Various case studies show that an enabling relationship is possible, yet, how it can be optimally realized stays rather underexamined. Therefore, the seemingly growing worldwide phenomenon of ‘municipal bottom-up urban development’ necessitates an adequate governance structure. As such, the aim of this research is to contribute knowledge to how municipalities can enable citizen-led urban initiatives from a governance innovation perspective. Empirical case-study research in Stockholm and Istanbul, derived from interviews with founders of four citizen-led urban initiatives and one municipal representative in each city, provided valuable insights to possibilities and constraints for enabling practices. On the one hand, diverging outcomes emphasize the extreme oppositional features of both cases (Stockholm and Istanbul). Firstly, both cities’ characteristics are drastically different. Secondly, the ideologies and motifs for the initiatives to emerge vary widely. Thirdly, the major constraints for citizen-led urban initiatives to relate to the municipality are considerably different. Two types of municipality’s organizational structures produce different underlying mechanisms which demonstrate the constraints. The first municipal organizational structure is steered by bureaucracy (Stockholm). It produces an administrative division that brings up constraints such as the lack of responsibility, transparency and continuity by municipal representatives. The second structure is dominated by municipal politics and governmental hierarchy (Istanbul). It produces informality, lack of transparency and a fragmented civil society. In order to cope with the constraints produced by both types of organizational structures, the initiatives have adjusted their organization to the municipality’s underlying structures. On the other hand, this paper has in fact also come to a rather unifying conclusion. Interestingly, the suggested possibilities for an enabling relationship underline converging new urban governance arrangements. This could imply that for the two varying types of municipality’s organizational structures there is an accurate governance structure. Namely, the combination of a neighborhood council with a municipal guide, with allowance for the initiatives to adopt a politicizing attitude is found as coinciding. Especially its combination appears key to redeem varying constraints. A municipal guide steers the initiatives through bureaucratic struggles, is supported by coproduction methods, while it balances out municipal politics. Next, a neighborhood council, that is politically neutral and run by local citizens, can function as an umbrella for citizen-led urban initiatives. What is crucial is that it should cater for a more entangled relationship between municipalities and initiatives with enhanced involvement of the initiatives in decision-making processes and limited involvement of prevailing constraints pointed out in this research.

Keywords: bottom-up urban development, governance innovation, Istanbul, Stockholm

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Authors: Jamal Abdi

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This paper is largely a response/critique of Samuel P. Huntington´s Clash of Civilizations thesis. The overriding argument is that Huntington´s thesis is characterized by failure to distinguish between ´groups´ and ´categories´. Multinational civilizations overcoming their internal collective action problems, which would enable them to pursue a unified strategy vis-à-vis the West, is a rather foundational assumption in his theory. Without assigning sufficient intellectual attention to the processes through which multinational civilizations may gain capacity for concerted action i.e. become a group, he contended that the post-cold-war world would be shaped in large measure by interactions among seven or eight major civilizations. Thus, failure in providing a convincing analysis of multi-national civilizations´ transition from categories to groups is a significant weakness in Huntington´s clash theory. It is also suggested that so-called Islamic terrorism and the war on terror is not to be taken as an expression of presence of clash between a Western and an Islamic civilization, as terrorist organizations would be superfluous in a world characterized by clash of civilizations. Consequences of multinational civilizations becoming a group are discussed in relation to contemporary Western superiority.

Keywords: categories, civilizations, clash, groups, groupness

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Authors: Syaza Bt. Saifuddin, Rashidi Bin Othman, Muhammad Hafizuddin Akmal Bin Md Hashim, Ismail Bin Jasmani, Noor Hanita Bt. Abdul Majid

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This paper illustrates the background of various concepts, approaches, terminologies used to describe the basic framework of an Islamic Hotel Room design. This paper reviews the theoretical views in establishing a suitable and optimum environment for Muslim as well as non-Muslim guests in hotel rooms while according to shariah. It involves a few research methodologies that requires the researcher to study on a few characteristics needed to create more efficient rooms in terms of social interaction, economic growth and other tolerable elements. This paper intends on revealing the elements that are vital and may contribute for hotels in achieving a more conclusive research on space planning for hotel rooms focusing on the shariah and Muslim guests. Malaysia is an Islamic country and has billion of tourists coming over for business and recreational purposes. Therefore, having a righteous environment that best suit this target user is important in terms of generating the economy as well as providing a better understanding to the community on the benefits of applying these qualities in a conventional resort design.

Keywords: design, Islam, room, shariah compliant hotel

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Authors: Samad Alipour, Khadije Mosavi Onlaghi

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Urmia Salt Lake (USL) is a hypersaline lake in the northwest of Iran. It contains halite as main dissolved and precipitated mineral and the major mineral mixed with lake bed sediments. Other detrital minerals such as calcite, aragonite, dolomite, quartz, feldspars, augite are forming lake sediments. This study examined the impact of weathering of this sediments collected from 1.5 meters depth and augite placers. The study indicated that weathering of tephritic and adakite rocks of the Islamic Island at the immediate boundary of the lake play a main control of lake bed sediments and has produced a large volume of augite placer along the lake bank. Weathering increases from south to toward north with increasing distance from Islamic Island. Geochemistry of lake sediments demonstrated the enrichment of MgO, CaO, Sr with an elevated anomaly of Eu, possibly due to surface absorbance of Mn and Fe associated Sr elevation originating from adakite volcanic rocks in the vicinity of the lake basin. The study shows the local geology is the major factor in origin of lake sediments than chemical and biochemical produced mineral during diagenetic processes.

Keywords: Urmia Lake, weathering, mineralogy, augite, Iran

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