Institutional Compliance Research Articles

Examining the Implications of Islamic Teacher Education and Professional Learning: Towards Professional Identity Renewal in Islamic Schools

Teachers in Islamic schools are often required to navigate complex identities. They balance personal and/or school-based religious obligations with contemporary secular-based commitments to meet organisational demands for institutional compliance. Behaviourally, the motivations and attitudes of teachers play a vital role in shaping a learning environment that fosters a sense of community and caters to the needs of students. However, recent studies on Islamic education suggest a real struggle in managing such complexities. Consequently, scholars have called for specialized programs to counter such issues, focusing on the need for schools to renew their commitment to promoting educational values, principles and practices that are rooted in the Islamic tradition. Several higher education institutions have responded to this call by establishing programs in Islamic studies and Islamic education. Nevertheless, there is limited knowledge of the organisational and behavioural significance of such programs on the professional identity of teachers. Using semi-structured interviews, this article presents findings from four teachers who had completed a postgraduate qualification in Islamic education at an Australian university. The six-phase thematic data analysis, informed by Muslim identity and an Islamic worldview, revealed that secular teacher education provided participants with ‘a license to teach’ but lacked in ‘nurturing a purpose for teaching’. The findings also revealed a distinct connection between Islamic teacher education, professional learning and professional identity, whereby Islamic-based pedagogies ‘enlightened and empowered’ teachers toward becoming ‘faith-centred’ in their professional practice. While the study was limited to four teachers, it contributes knowledge to the Islamic education, organizational and behavioural fields of inquiry in two ways, by underlining that (i) the professional identities of Muslim teachers are shaped by a knowledge-seeking mindset, and (ii) Islamic teacher education and professional learning create pathways towards the renewal of teachers’ professional identities in Islamic schools.

Comparative legal analysis of the Ombudsman institution of Kazakhstan and Turkey for compliance with international documents

The purpose of the article is to comparatively reveal the structure and activity of the ombudsman institute in Kazakhstan and Turkey and evaluate it in terms of international standards. In this context, the compliance of the ombudsman institutions of the two countries with the international documents, which regulate the status of national human rights institutions, was studied. The normative basis of their duties and powers, and international standards, will be examined, and if there are any shortcomings, they will be identified and recommendations will be made on what to do to improve them. In order to protect human rights and freedoms, the importance of the ombudsman institution in the society and its place in the state legal system was analyzed. Additionally, the status of the ombudsman institution, the order of creation and appointment to the position was studied. The requirements and duties of the ombudsmen of the two countries were shown. It was also determined that the norms of the internal legislation of the two states regarding the institution of ombudsman correspond to the principles of Paris and Vienna. In this context, proposals were made to improve internal legislation. To conduct scientific research work, the national laws were studied such as “On the Commissioner for Human Rights of the Republic of Kazakhstan” dated November 5, 2022 and the Law “On the Ombudsman Institute” of Turkey dated June 29, 2012. Result of the research work, some inconsistencies were obtained with international standards in the laws governing the activities of the ombudsman institution.

Responsible innovation for disruptive science and technology: The role of public trust and social expectations

As the world increasingly faces intersecting and complex environmental, social, and economic challenges, there are rising demands on emerging science and technology to produce innovative and potentially disruptive solutions. However, these solutions may also introduce different problems, uncertainties, and risks. Responsible innovation (RI) offers a way to identify and mitigate the social and ethical risks associated with new science and technology developments while delivering socially desirable and responsible outcomes. But how does the public view RI? In this paper, we argue that those undertaking disruptive science and technology research need a better understanding of the drivers of public trust in the research and innovation sector, and broader societal expectations of what constitutes socially responsible outcomes arising from their work. Few studies have explored if and how RI, trust, and social expectations are interrelated in the eyes of the public. This research investigates public perceptions of RI relevant to the development of novel and potentially disruptive science and technology, and their relationships with two key social outcomes: (1) public trust in the research and innovation sector; and (2) public expectations that innovative and potentially disruptive research can deliver socially responsible outcomes. Through surveying 4080 Australians, this research identifies how these four elements of RI – (i) practices of scientists, (ii) institutional compliance with research ethics, (iii) risk management effectiveness, and (iv) governance arrangements – are associated with public trust and expectations of socially responsible outcomes. Our best fitting path model showed that these elements of RI explain a large proportion of variability in trust in scientists and research institutions undertaking disruptive science, and most of the variability in public expectations that such research can deliver socially responsible outcomes. Of the four elements of RI, practices of scientists are most important for explaining trust in the research and innovation sector, and risk management effectiveness is most important for expectations of socially responsible outcomes from disruptive science and technology.

Anti-Money Laundering (AML) Information Technology Strategies in Cross-Border Payment Systems

This paper aims to explore the application of information technology in the implementation of anti-money laundering (AML) measures within cross-border payment systems, analyzing how it enhances the compliance of financial institutions and strengthens the effectiveness of financial regulation. By examining the use of information technologies such as big data analytics, artificial intelligence, and blockchain in the field of AML, this paper reveals how these technologies assist financial institutions in more effectively identifying and preventing money laundering activities. Additionally, the paper discusses the challenges that may be encountered in the implementation of these technologies, such as data privacy protection, technical compatibility, and security issues, and proposes corresponding countermeasures and suggestions. The research findings indicate that, despite challenges, the application of information technology is of great significance for improving the AML compliance and regulatory efficiency of cross-border payment systems, providing new perspectives and solutions for financial regulatory authorities and institutions.

THE ADOPTION OF ISLAMIC FINANCE BY CAMEROONIAN SME ENTREPRENEURS: ARE THERE GENDER DISPARITIES?

The recent surge in the global asset value of Islamic finance has pushed Cameroonian policymakers to consider this mode of finance as an important element of the national financial inclusion strategy. This study examines the factors that influence the adoption of Islamic finance by SME entrepreneurs on the one hand and gender differences in adoption on the other hand in Cameroon, a non-Muslim-dominated African country. Based on a sample of 1,358 SME entrepreneurs, a simple logistic model is adopted to analyze the determinants of the decision to adopt Islamic finance while the Fairlie decomposition is afterward employed to test for gender disparities vis-a-vis the adoption of this mode of finance. Results of the logistic regression show that the need to abide by the Sharia law, awareness, attitude, intention, location, and gender positively and significantly affect the decision to patronize the Islamic mode of financing by Cameroonian SME entrepreneurs while subjective norms and age exert negative effects. The results of the Fairlie decomposition show that there exists a mean difference of 8% to the disadvantage of female entrepreneurs concerning the adoption of Islamic finance and that this gap is widened by religious motivation, awareness, intention, and location. Policymakers are encouraged to enhance the level of Islamic finance awareness of SME entrepreneurs, and the sharia compliance of Islamic finance institutions by obliging them to operate under the guidance of qualified sharia boards. These policies should be supported by the implementation of accompanying measures, such as the eradication of societal norms that restrict women's ability to use Islamic finance services.

COMPARATIVE STUDY ON AAOIFI FAS 1 AND IAS 1 AND EXPLORING THE COMPLIANCE OF AAOIFI FAS 1 FOR ISLAMIC FINANCIAL INSTITUTIONS (IFIS) IN BRUNEI AND UNITED ARAB EMIRATES (UAE)

This paper has two main objectives. First, it aims to compare the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Financial Accounting Standard 1 (FAS 1) with International Accounting Standard 1 (IAS 1). Second, it seeks to assess the level of compliance of Islamic Financial Institutions (IFIs) in the United Arab Emirates (UAE) and Brunei with the AAOIFI standard on General Presentation and Disclosures (FAS 1). To achieve these goals, the author conducted a content assessment of annual reports from selected financial institutions, using checklists designed for the AAOIFI standard on General Presentation and Disclosures. The study found that UAE IFIs displayed greater compliance with AAOIFI FAS 1 compared to their counterparts in Brunei. In 2021, Emirates National Bank of Dubai (Emirates NBD) achieved a compliance rate of 74.3%, while BIBD recorded a lower compliance rate of 70.8%. In summary, this paper sheds light on the differences between AAOIFI FAS 1 and IAS 1, offering valuable insights into compliance levels among IFIs in the UAE and Brunei. However, it acknowledges certain limitations, such as limited generalizability, reliance on secondary data, subjective content analysis, absence of primary research, evolving regulatory frameworks, and resource constraints. Overall, this research contributes to the field of Islamic accounting by employing content analysis techniques to compare AAOIFI FAS 1 and IAS 1 and assess compliance in IFIs in Brunei and the UAE. It aligns with previous studies on International Financial Reporting Standards for IFIs and aims to advance the understanding of Islamic accounting and financial reporting practices.

Analysis of Legal Studies on The Implementation of Qardh Bisyarti Rahni Products At KSPPS BMT USA Jepara

This study aims to analyze the legal review of the implementation of the Qardh Bisyarti Rahni product at KSPPS BMT USA Jepara. In addition, this study is expected to provide a better understanding of the efforts that need to be made to ensure legal compliance and operational sustainability of Islamic microfinance institutions. Qardh Bisyarti Rahni is one of the Islamic financial products implemented in Islamic microfinance institutions, which provides usury-free financing for the community. This study is important to ensure that the implementation of this product is in accordance with Islamic principles and does not violate applicable legal provisions. The approach used in this study is qualitative with a case study method. Data were collected through observation, interviews, and analysis of related documents. The results of the study indicate that the implementation of the Qardh Bisyarti Rahni product at KSPPS BMT USA Jepara has complied with applicable legal provisions and Islamic principles. However, there are several challenges that need to be considered, such as a lack of in-depth understanding of the legal aspects of Islamic law and changes in regulations related to Islamic finance.

Ombudsman Dalam Peningkatan Transparansi dan Akuntabilitas Pelayanan Publik

This study discusses how the ombudsman increases transparency and accountability of public services, where the ombudsman is an institution that has the authority to oversee the implementation of public services organized by the government of State Enterprises, Regions, Private Bodies, or individuals given the task of organizing public services where the budget in its implementation comes from state finances, This research uses a qualitative method where data sources are obtained from literature sources (Literature Study) where the data obtained is analyzed and summarized and written descriptively, so that the results obtained that what the ombudsman does in increasing transparency and accountability of public services is to improve the quality of settlement of public reports, Increase Access to Public Service Complaints, Prevention of Maladministration, Acceleration and Organizational Transformation and Efforts to Expand Cooperation. The activities carried out are efforts to make public services better, transparent, and accountable. Accountable and in the last five years, public participation has increased, this indicates that the increase, this indicates that that the ombudsman institution has the trust of the community to solve public service problems and can solve public service problems and can affect changes in public services from the recommendations of the results of the Ombudsman examination. Public services from the recommendations of the results of the Ombudsman examination, but the first concern is how the ombudsman can be strengthened with the need for strengthened by the need for sanctions, where sanctions are needed to increase compliance of public institutions to implement to increase the compliance of public institutions in order to implement all the results of the ombudsman examination, both in corrective actions and recommendations. Secondly, there needs to be protection and security for victims or whistleblowers so that they can be protected from potential threats. Protection and security for victims or whistleblowers so that they can be protected from potential threats both from physical and administrative threats that can be or administrative threats that can have an impact on careers, jobs and businesses.

Understanding Institutional Compliance in Floor Risk Management: A Network Analysis Approach Highlighting the Significance of Institutional Linkages and Context

Governments worldwide are intensifying efforts to address escalating flood risks exacerbated by climate change. Central to this endeavor is the implementation of institutional frameworks, such as public policies, aimed at mitigating, planning for, responding to, and recovering from flood events. However, the effectiveness of these institutions relies heavily on their practical application. This study delves into the institutional landscape of flood risk management (FRM) through a comprehensive case study in Sint Maarten, a Caribbean island. Specifically, we scrutinize the degree of institutional compliance, focusing on the alignment between formally advised policies (institutions-in-form) and their informal adoption in practice (institutions-in-use). Employing Institutional Network Analysis (INA), we explore discrepancies between these two dimensions across the various phases of FRM (response, recovery, mitigation, and preparation). Our findings reveal that institutional compliance varies significantly across the FRM phases, with mitigation presenting the most pronounced challenges. Notably, the discrepancies are more prevalent among those tasked with implementing the policies rather than the targeted property owners. Generally speaking, the transition of institutions from mere forms to actionable rules is often hindered by established or emerging practices diverging from prescribed directives.

Performance Evaluation of Sharia Rural Banks: Maqashid Shariah Index Approach (Case Study: Sharia Rural Banks In West Java, Indonesia)

This study aims to measure the performance of Sharia Rural Banks in West Java using the maqashid sharia approach by Abdul Majid Najjar. The sample used in this study consists of 9 rural banks spread across West Java. The research data employed are secondary data in the form of financial reports for the year 2023 sourced from the Indonesia Financial Services Authority (OJK) website and governance reports for the year 2023 sourced from the official websites of each Sharia Rural Banks. The results of the study indicate that BPRS Al Salaam Amal Salman achieved the highest maqashid sharia score, followed by BPRS PNM Mentari and BPRS Almadinah Tasikmalaya Perseroda as the top three Sharia Rural Banks in West Java with the highest maqashid sharia index scores. Further analysis at the consequence level reveals that "Self" is the consequence with the highest average score compared to other consequences. Meanwhile, the consequence "Intellect" shows the lowest maqashid performance score. This study is expected to serve as a foundation for sharia banks to enhance the implementation of sharia values in their operational practices. Additionally, this study can contribute to a deeper understanding of the compliance of sharia financial institutions with the principles of maqashid sharia at the regional level.

Time from injury to acute surgery for patients with traumatic cervical spinal cord injury in South-East Norway.

The recommended treatment for cervical spinal cord injury (cSCI) is surgical decompression and stabilization within 24 h after injury. The aims of the study were to estimate our institutional compliance with this recommendation and identify potential factors associated with surgical delay. Population-based retrospective database study of patients operated for cSCI in 2015-2022 within the South-East Norway Health Region (3.1 million inhabitants). Data extracted were demographics, injury description, management timeline, place of primary triage [local hospital (LH) or neurotrauma center (NTC)]. Main outcome variables were: (1) time from injury to surgery at NTC, (2) time from injury to admission NTC, and (3) time from admission NTC to surgery. We found 243 cSCI patients having acute neck surgery. Their median age was 63 years (IQR 47-74 years), 77% were male, 48% were ≥65 years old. Primary triage at an LH occurred in 150/243 (62%). The median time from injury to acute surgery was 27.8 h (IQR 15.4-61.9 h), and 47% had surgery within 24 h. The median time from injury to NTC admission was 5.6 h (IQR 1.9-19.4 h), and 67% of the patients were admitted to the NTC within 12 h. Significant factors associated with increased time from injury to NTC admission were transfer via LH, severe preinjury comorbidities, less severe cSCI, time of injury other than night, absence of multiple injuries. The median time from NTC admission to surgery was 16.7 h (IQR 9.5-31.0 h), and 70% had surgery within 24 h. Significant factors associated with increased time from NTC admission to surgery were increasing age and non-translational injury morphology. Less than half of the patients with cSCI were operated on within the recommended 24 h time frame after injury. To increase the fraction of early surgery, we suggest the following: (1) patients with clinical suspicion of cSCI should be transported directly to the NTC from the scene of the accident, (2) MRI should be performed only at the NTC, (3) at the NTC, surgery should commence on the same calendar day as arrival or as the first operation the following day.

THE ROLE OF SHARIA AUDITORS IN ENSUREING COMPLIANCE OF SHARIA FINANCIAL INSTITUTIONS IN SHARIA BANK

The current development of sharia banking has encouraged the need for sharia auditors because sharia auditors have a role in sharia compliance. This research aims for sharia auditors to ensure the compliance of sharia financial institutions. This type of research uses a qualitative method, a descriptive approach with literature study data. The results of this research show that ensuring compliance of sharia financial institutions is in accordance with sharia financial concepts. Sharia auditors must have competence in the field of sharia accounting and auditing.

Avoid the ED's hefty fines for Clery Act violations

CLEARWATER BEACH, FLORIDA — The U.S. Department of Education's record‐breaking $14 million fine in March against Liberty University for Clery Act violations certainly has shock factor. And it should be enough to bring everyone from the most lax to even the most diligent institutional compliance professionals out of their compliance complacency and into a renewed focus on the accuracy of their annual campus safety reports.

Underestimated Challenges for Social Care Initiatives - Regulatory Compliance.

Underestimated Challenges for Social Care Initiatives - Regulatory Compliance.

Roles, Responsibilities and Constraints of Financing Institutions in Fiduciary Law in Indonesia

In the context of an increasingly complex modern economy, the role of financial institutions, especially Fiduciary Guarantees, is crucial in providing and protecting funds for people and companies. Fiduciary Guarantees play a crucial role in consumer financing, especially in the purchase of motor vehicles, by providing legal certainty for creditors and increasing trust in transactions. However, the use of Fiduciary Guarantees often faces obstacles related to legal complexity and procedures, as well as consumer protection and dispute resolution. Research on the role and challenges of financial institutions in applying the Fiduciary Guarantee to customers is relevant to improve the effectiveness of the financial system as a whole. A better understanding of Fiduciary Guarantee registration obligations and procedures is needed to ensure financial institutions' compliance with applicable regulations and to enhance customer protection. This research has the potential to provide better insights on how to improve the efficiency and compliance of financial institutions in applying the Fiduciary Guarantee, which in turn will support sustainable economic growth.

Auditoría como Instrumento para la Gestión Estratégica de Recursos Humanos: Caso de la Facultad de Humanidades de la Universidad Agostinho Neto

It is important to create conditions for differentiation of teachers throughout their career and the performance assessment reports on their performance in professional practice. To improve teaching and institutional processes, it is essential to find mechanisms that carefully verify the compliance of procedures and evaluate the teaching staff themselves. For this reason, this study aims to diagnose the effects of auditing on the teaching performance process in higher education institutions. To achieve the objectives, exploratory and descriptive research was used, in the qualitative and quantitative approach based on the case study. It was possible to access data analysis through the compliance grid previously prepared from a questionnaire applied to teachers at the Faculty of Humanities. The results indicate that the faculty has a positive audit report as most teachers who participated in this research responded positively in relation to the institution's compliance with the evaluation of its performance, which allows us to conclude that there is compliance in this process at the institution.

Avoid the ED's hefty fines for Clery Act violations

CLEARWATER BEACH, FLORIDA — The U.S. Department of Education's record‐breaking $14 million fine in March against Liberty University for Clery Act violations certainly has shock factor. And it should be enough to bring everyone from the most lax to even the most diligent institutional compliance professionals out of their compliance complacency and into a renewed focus on the accuracy of their annual campus safety reports.

Prepare Gift Agreements That Balance Donor Requests With Institutional Compliance

Prepare Gift Agreements That Balance Donor Requests With Institutional Compliance

An Evaluation of Gastric Emptying Scintigraphy Protocols in Health Care Institutions When Compared with the Society of Nuclear Medicine and Molecular Imaging Procedure Guidelines.

This study aimed to analyze the compliance of health care institutions with the Society of Nuclear Medicine and Molecular Imaging (SNMMI) procedure guidelines for gastric emptying scintigraphy (GES). Methods: A 19-question survey on demographics and the GES protocol was conducted using a Google form. The demographic questions covered position, number of technologists in the department, location, type of health care institution, and number of GES studies per month. The protocol questions included patient preparation, meal preparation, withholding of scheduled medications, radiopharmaceutical type, and radiopharmaceutical dose. The survey was sent to 7 nuclear medicine Facebook groups and a list of clinical affiliates provided by the Indiana University School of Medicine Nuclear Medicine Program. Descriptive statistics were compiled for most questions. A Fisher exact test with a significance level of 0.05 was used to compare the type of health care institution with compliance with the SNMMI GES protocol regarding radiolabeling time, meal preparation, and meal components, as well as to compare the type of health care institution with the number of GES studies performed per institution. Results: In total, 240 people responded to the survey. Most were nonsupervisory nuclear medicine technologists (72%) in nonacademic institutions (72%) and groups with 4 or more technologists (62%). Of the respondents, 72% followed the SNMMI guideline of adding the radiopharmaceutical before cooking, but only 37% followed the meal component guideline. There was no significant association between the type of institution or the number of GES studies and compliance with radiolabeling time or with meal preparation or components. Most respondents asked patients to withhold medications per SNMMI guidelines and used the recommended radiopharmaceutical (99mTc-sulfur colloid, 95%) at the recommended dose (18.5-37 MBq, 84%). Conclusion: Although most respondents followed most aspects of the SNMMI guidelines for GES, more than half did not use the recommended meal of liquid egg whites. Compliance did not vary between academic and nonacademic institutions or between groups performing a large or a small number of GES studies.

THE ROLE OF ACCREDITATION IN ENSURING THE QUALITY OF HIGHER EDUCATION IN UKRAINE

The article examines the problems and prospects of the accreditation system as a tool for ensuring the quality of higher education in Ukraine. The state and peculiarities of integration of the Ukrainian accreditation system into the European context are investigated. The purpose of this study is to analyse the accreditation system of higher education in Ukraine and to study its impact on ensuring the quality of education in accordance with European standards. The emphasis is placed on analysing the theoretical and practical aspects of accreditation in Ukraine, identifying problems and opportunities for further improvement. The study uses general scientific methods. The method of documentary analysis was also used. The article examines topical issues related to the accreditation system of higher education in Ukraine, in particular the factors that affect its effectiveness and compliance with European standards. The analysis of the state of integration of the Ukrainian accreditation system into the European dimension has revealed key challenges and prospects. The theoretical aspect of the study highlights the conceptual foundations of accreditation, its goals, and impact on the quality of education. The practical analysis revealed problems such as the lack of a unified assessment methodology and insufficient coordination between accreditation bodies. The results of the study can serve as a basis for developing specific strategies and recommendations to improve the effectiveness of accreditation and maintain higher quality standards in Ukrainian higher education. The article emphasises that accreditation is an important tool for monitoring and ensuring the quality of higher education in Ukraine. It serves not only as a mechanism for determining the compliance of higher education institutions with the established standards but also guarantees a high standard of education and compliance with academic standards. Recommendations for improving the quality of higher education in Ukraine are proposed, taking into account the European experience in the field of accreditation. The study emphasises the importance of affinity with European models and the need for active cooperation to ensure a high standard of quality of higher education in Ukraine.