Principles Of Compliance Research Articles

Building a practice-oriented model of pre-service teacher education

The article analyses modern trends in the university graduates’ training based on a practice-oriented approach, which is interpreted as training focused on the specifics of solving pedagogical problems that arise in real practice. The world experience of practice-oriented educational practice aimed at the formation of a creative, thinking teacher is analysed. The author’s three-segment practice-oriented model of teacher training has been developed. The structural components of the model and the links between them are described: principles of model building (practice-oriented orientation, principles of flexibility, validity, compliance and integrativity); system-forming subjects (professional community, university and school); blocks (target, factorial, theoretical-methodological, content-technological, effective). The peculiarity of the visual image of the constructed model (fractal) is that each separate segment of the system retains the properties of the entire system, which means that at each level, target guidelines are preserved and the basic requirements for the preparation process are consistent with each other.

FORMATION OF THE STRUCTURAL-LOGICAL MODEL OF COMPLIANCE-POLICY IMPLEMENTATION IN TELECOMMUNICATION SECTOR

The article deals with the formation of a structural-logical model of implementation of the compliance policy in the telecommunication industry. Theoretical aspects of compliance are investigated. It has been proposed in the telecommunications industry to implement an intra-industry compliance system. The aspects that the compliance policy in the management system of the telecommunications industry provides. It has been proven that telecommunication compliance policy is based on a compliance program that will promote free, fair and comprehensive competition in the telecommunications services market. Scientific and methodological support of the telecommunication industry compliance system has been formed. The basic principles of compliance in the market of telecommunication services are defined. Recommendations on the use of intra-industry compliance in the activities of telecommunications market entities are offered. The basic tools for evaluating the performance of the compliance system and the compliance program in the telecommunications field are identified.The methodological basis of the article is a set of methods, including methods of scientific cognition, analysis and synthesis, systematization and scientific abstraction. The scientific basis of the conducted research is the scientific work of domestic and foreign scientists on the application of compliance in the national macroeconomic environment.Implementation of the compliance system in the telecommunications sector of the national economy opens up new opportunities for economic growth and strategic development of telecommunication operators, providers, manufacturers and suppliers of telecommunications equipment. All entities in the telecommunications market are interested in the formation and implementation of the telecommunication compliance system, because the violation of mandatory requirements (standards) leads to negative results. It should be remembered that there is no universal compliance system, so its development requires some time, which is necessary to identify the industry specificity, as well as to properly take into account the entrepreneurial model of operation. The conceptual bases of functioning of the intra-industry compliance system, which provides purposeful management of regulatory risks in the telecommunication services market, taking into account the vector orientation of the development of the national information and communication environment, with the purpose of forming a modern telecommunication compliant telecommunication policy, telecommunication space.The author has proved that the compliance system will ensure the sound adoption of regulatory documents regulating the market for telecommunications services, as well as information and analytical support for changes in this area. The compliance system will provide for the identification, diagnosis, evaluation and investigation of compliance risks in the telecommunications field, their monitoring and control. The focus of compliance risks on the telecommunications industry is highlighted. Areas of application of the compliance function in the telecommunication segment of the national macroeconomic environment are identified. A structural-logical model of implementation of the compliance policy in the telecommunication fields is developed.

ІМПЛЕМЕНТАЦІЯ ЗАСАД ІНКЛЮЗИВНОСТІ У ЗАКЛАДАХ РОЗМІЩЕННЯ ТА ПІДПРИЄМСТВАХ ТУРІНДУСТРІЇ

UDC 379.8.092; JEL Classification: Z31/32Purpose is to spread social awareness of the needs of people with disabilities, to initiate the creation of opportunities for the free interaction of physically disabled people with society and all elements of public infrastructure. In addition, the aim is to introduce a number of recommendations regarding the adaptation of the hotel and restaurant segment to the needs of persons with disabilities. Methodology of research. Achievement of this goal is carried out by means of general scientific and special methods of research, such as analysis of normative and legal bases governing scientific work, systematic and complex approaches to determining economic indicators in the context of barrier-free environment implementation, analysis of indicators on the mobility of persons with disabilities in the travel industry, as well as in-depth work with existing temporary accommodation and catering facilities to formulate a set of tips and recommendations seen in the topic of scientific work. Findings. The article's analysis of the legal framework and scientific literature made it possible to identify and specify the existing problems of the current state of elements of interaction of inclusive tourists with the surrounding public environment, and obstacles to the active implementation of the principles of inclusivity in the sphere under consideration. Information has been identified and systematized to select the most rational ways of solving existing tasks. On the basis of in-depth analysis the necessity of improving the elements of infrastructure, including transport, has been proved, which will guarantee the ability of low-mobility groups of tourists to make trips and use the services of the segment of hotel and restaurant services. Based on the results of multilateral research, a number of recommendations have been developed within the framework of the scientific paper for representatives of the hotel and restaurant industry and the tourism industry as a whole. Tackling inclusivity in tourism requires a comprehensive approach, so the recommendations developed cannot be considered as the only universal method, but they are an important and valid component in the process of implementing the principles of inclusivity in the tourism industry and society in general. Originality lies in the in-depth analysis of the problems and obstacles of inclusive tourists, the improvement of the principles of compliance of tourism infrastructure to the needs of persons with disabilities, as well as the proposed list of recommendations for the implementation of inclusive principles. In addition, the approaches of different specialists on the chosen topic were reviewed and some changes were made in view of the peculiarities of the present. Practical value. The recommendations developed in the framework of this scientific article allow the enterprises of the hotel and restaurant segment and the tourism industry to use the latest research to intensify the process of implementation of the principles of inclusivity within the controlled departments. The results of the research can be used to directly develop the industry and achieve the greatest possible social adaptability.

AL-‘UQUD AL-MURAKKABAH IMPLEMENTATION ON AKAD AL MURABAHAH WA ARRAHN AS A SHARIA BANKING PRODUCT INNOVATION

This article aims to determine the application of al-uqud al-murakkabah on akad al murabahah wa arrahn in sharia banking product innovation. This study uses analytic methods based on doctrinal content, by applying four types of legal approaches, namely: (i) historical / historical; (ii) Jurisprudence / philosophy; (iii) comparison; and (iv) analytical and critical. In addition, a harmonious approach is needed to align innovation of sharia banking products with sharia compliance principles. the conclusions in this study are: 1) The implementation of al-ququd al-murakkabah as an innovation of Islamic banking products by the majority of Hanafiyah scholars, some opinions of Malikiyah scholars, Shafi'i scholars, and Hanbali are of the opinion that law is legal and permissible according to Islamic law, 2) The implementation of al-uqud al-murakkabah in the Murabahah wa ar Rahn contract is not in accordance with the principles of sharia compliance. Because the al Murabahah wa ar Rahn contract combines several contracts that cause usury or resemble usury, such as primarily combining the murabahah contract with the qardh contract, in addition to the wakalah contract and rahn contract.

Examination of the Role of Business Ethics with Google Trends

Ethics has existed in religion and philosophy for thousands of years and has been applied to business activities in the same way ethical values and norms have been applied to everyday life. This article summarizes the arguments and counterarguments within the scientific discussion on the study of business ethics as the form of applied ethics, which studies morals, ethical principles and problems in the business environment. The main goal of the study is to analyze business ethics from the point of view of integration of general morals and ethical norms to business, a combination of key signs of the right (good) or wrong behavior while doing business, determined on the basis of expected behavior approved by the society. The study of the role of business ethics in the corporate sector of the economy allowed to determine the most general principles of business ethics, namely awareness, caring, compliance, consideration, fairness, honesty, implementation, integrity, integration, loyalty, responsibility, and trustworthiness. The methodological basis of the research is analytical, statistical and comparative methods based on the use of Google Trends. In general, in Google Books, the use of the term business ethics shows an exponential trend. The findings show that the highest search frequency of business ethics is in the “all” category, after that in the “business and industry” category, then in the “science” category, finally in the “law and government” category. On average, the highest interest frequency was in 2004 in all examined categories. The author has proved that a third-degree polynomial downward trend can be fitted to each time series. The analysis of this concept on a geographical basis showed that the interest frequency of the principles of business ethics was most significant in South and Central East Africa, in South and Southeast Asia, over and above in the Caribbean. Keywords: business ethics, principles of business ethics, Google Trends, Google Books Ngram Viewer, time series analysis.

ПРИНЦИПИ, МЕТОДИ ТА МЕХАНІЗМИ УПРАВЛІННЯ ЕКОНОМІКО-ЕКОЛОГІЧНОЮ БЕЗПЕКОЮ

The purpose of the article is a study of the basic principles, methods, models and tools of managing the ecological and economic security of economic structures. One of the challenges of the long-term future is to increase the growth constraints associated with environmental factors, with the increase of environmental and economic risks and environmental risks, including the occurrence of large-scale emergencies of varying nature. In this regard, further improvement of the ecological and economic safety management systems of production facilities, the creation of subsystems of preliminary ecological and economic risk assessment and the development of measures to reduce these risks are necessary. Accordingly, the principles, methods and tools of environmental and economic risk assessment must meet current requirements for the levels of danger of all aspects of the negative impact on the environment, personnel of the enterprise and the population of the region.Insufficient study of this problem, the need to scientifically substantiate the methodology and practice of improving the system of environmental and economic security management based on environmental risks have led to the choice of research topic.Methodology. The development of methodological aspects of environmental and economic security management involves defining the principles, approaches and methods that form the basis and ensure the effectiveness of enterprise safety research.Results. The article explores the basic principles of environmental management of an economic entity, among them five main principles of compliance that will lead to the effective and efficient management of environmental and economic security. The methods of management of ecological and economic safety are analyzed, namely: organizational-administrative, social-psychological and economic. It is proved that the most effective is the combination of organizational, administrative and economic management methods, because the first to a greater extent reflect the interests of citizens about the quality of the environment, and the second - the economic interests of the nature of users. The models of management of ecological and economic security, which are based on economic mechanisms, are investigated. The main tools of environmental and economic security management are analyzed, the key of which is the environmental management system in the form of an integrated management system. The environmental management system is considered on the example of the integrated management system of the Public Joint Stock Company Azot.Practical implications. The environmental management system in the form of an integrated management system functions effectively and is improved, ensuring the achievement of the goals and objectives defined by the ecological and economic policy of the enterprise.Originality. In order to improve the functioning of the system of management of ecological and economic safety and environmental protection, in addition to technical and technological issues, it is necessary to solve organizational and managerial issues, one of such solutions may be to create an integration of the management system.Creating a comprehensive management system for environmental and economic security provides the enterprise with the effect of synergy of all elements, consisting in the optimal use of material and organizational resources required for the enterprise, with the organization of this system based on the principles of complexity, economy and use of a process approach to all stages of the product life cycle. in conjunction with a functional organization of activities that will allow the company to improve the effectiveness of management and environmental activities ness and create conditions for economic growth.

Cultivating Local Wisdom in Character Education: Lessons from Family Education Values of Indonesian Traditional Ceremony

<p>The tradition of establishing a house in Tanjung Pauh, Kerinci contains noble educational values such as deliberation, mutual cooperation, togetherness, knowing and helping each other, monotheism, recalling kindness, and courtesy. Those values are aligned with the concept of character education proposed by Thomas Lickona. The values can be implemented into family education especially in rural communities of Tanjung Pauh, Kerinci. The character values in harvesting rice carried out by the community teach civilized attitude towards plants and sharing with others. Besides, the community also has principles of respect, attention, respect, and compliance with customs regulations. The ceremony is performed based on custom and religious teachings with the intention to reject any disasters experienced by human beings, plants, and animals. Besides, the ceremony performed contains meanings of gratitude to God Almighty in order to reduce the punishment of the grave space, especially for parents who died and owned rice fields. For those who are still alive, these activities are carried out with the hope that everything done runs well, gains healthy bodies and longevity.</p>

PENGARUH PELAKSANAAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH

Abstract
 Government regulation, states that regional finances should be managed on the basis of common principles of orderly, law-abiding, efficiency, economical, effective, transparent and accountable with due regard to the principles of justice, compliance and benefits to society. Therefore, to achieve effectiveness of regional expenditure, government must implementing the internal control.
 This research aims to analysis the influences of the implementation of internal control to the effectiveness of revenue and expenditure budget management of six local government in West Java Province. 
 This research was conducted in Bandung municipal, Cimahi city, Tasikmalaya city, Tasikmalaya municipal, West Bandung municipal, and Bandung city. The data of research is collectible questionnaries with internal auditors as respondens. Spearman rank correlation is used for analysing the data. 
 The result of this research in this research shows that the implementation of government internal control system is positively related to the effectiveness revenue and expenditure budget management, with the correlation coefficient is 0.816 on significant level is 0.01.

Supervision and Control of the Implementation of the Law on the Coordination of Public and Private Interests in Civil Service: Problematic Aspects

The aim of the article is to reveal the efficiency of the activities of institutions controlling the monitoring of compliance with legal regulation of ethical principles of civil servants and compliance with “Law on the coordination of public and private interests in civil service”. The paper analyzes the concept of conflict of interest, legal management provisions of conflict of interest and mechanism for implementation monitoring of its enforcement, which is enshrined in Lithuanian legal acts. The article reveals data obtained from qualitative research that reflects the aspects of the activities of the institutions responsible for supervision and control of the implementation of the provisions of the Law on the coordination of public and private interests in the civil service. It is concluded that the legal regulation of conflict of interest creates preconditions for assurance of implementation of ethical principles, however lacks clarity and consistency in some cases. The absence of clear criteria for legal regulation of activity, effectiveness and results’ evaluation of institutions responsible for monitoring compliance with provisions of the law, passivity of heads of local government institutions does not allow to achieve real progress in combating conflicts of interest and corruption.DOI: http://dx.doi.org/10.5755/j01.ppaa.17.1.20616

Pengembangan Potensi Ekowisata Sungai Pekalen Atas, Desa Ranu Gedang, Kecamatan Tiris, Kabupaten Probolinggo

River ecosystem is a potential resource for ecotourism development necessary to job creation for the local community and river conservation support. The aims of this research are to depict the ecotourism attraction potentials, to prepare ecotourism product designs, to evaluate tourist’s preferences regarding ecotourism objects and attractions, and to develop a typology of tourism products prospectively developed along the Pekalen Atas River. This study was completed from October 2016 to March 2017 in Pekalen Atas River, Ranu Gedang Village, Tiris Subdistrict, Probolinggo Regency. This research covered object identification and mapping steps along the riverbank, and then followed by respondent preferences testing toward the ecotourism objects required to the making of ecotourism product development’s classification and ranking. This product was also developed by taking stakeholders’ feedback into account during the Focus Group Discussion (FGD). The result reveals that the Pekalen Atas Riverbank consists of 26 rapids, three waterfalls, three fields, three caves and 11 animal species. The potential objects could be classified into rafting and non-rafting. Based on tourists’ perceptions, the non-rafting objects are considered “attractive” so that their further developments should meet the principles of sustainable natural resources utilization compliance. The FGD results confirmed three types of ecotourism products that could be developed along the Pekalen Atas Riverbank, i.e. low-, medium-and hard-level product.

ANALISIS KINERJA KEUANGAN DINAS PETERNAKAN DAN PERIKANAN KABUPATEN MUSI RAWAS

Regional Autonomy is the embodiment of government policies to encourage the improvement of services and public welfare in various aspects of life. . In supporting the implementation of regional autonomy, the availability of financial resources is certainly not small, if an area does not have sufficient or adequate funds, the region will not be able to implement the planned development program. But the size of the budget is certainly not a guarantee that the programs and activities that have been set in a certain period of time will be achieved. Principles and objectives of the transfer of financial management authority or government budget to the regions in a comprehensive manner so that regional finance can be managed in an orderly, law-abiding, efficient, economical, effective, transparent and responsible manner by paying attention to the principles of justice, compliance and benefits for the community.

Maxim ojCooperation in Dialogue in a Japanese Novel Saga no Gabbai Bacchan (A Study of Novel Translation from Japanese to Bahasa Indonesia) Robihim

Generally novel tells us about the life that is around humans. In a novel, the author will always make every effort to direct the reader to the images of the reality of life through the stories contained in the novel, with a variety of unique and attractive packaging. In the novel Saga no Gabai Bacchan, communications are contains aspects of pragmatics, especially across languages and intercultural communication. The purpose of this study is to provide a thorough understanding of the maxims of cooperation with the principles of compliance and violations in the dialogue translation of the novel Saga no Gabai Bacchan. Due to this research, including the type of pragmatic research in translation, which reveal the pragmatic aspects of dialogue in the novel translation of Saga no Gabai Bacchan (SGB) from Japanese into Indonesian, this study used content analysis method (content analysis) with a pragmatic approach and translation. Content analysis method is used to reveal the pragmatic aspects of the dialogue translation of the novel SGB from Japanese into Indonesian who be related with maxims of cooperation, both of which meet the principles of cooperation and in violation of the principle of cooperation. So this research, including qualitative research with the analysis method as the container contents, we study the pragmatic aspects of the translation of the dialogue to understand the dialogue as a whole translation and translation analysis reveals speech translation, translation deviations and failures pragmaliguis in dialogue translation. The results were obtained descriptions of the data on the dialogue translation is identified based on the pragmatic aspects of the dialogue translation The pragmatic aspects include cooperation maxims which are divided into four categories, namely quantity maxim, maxim of quality, maxim implementation and maxim relevance. Each of these maxims emphasizing speakers within the limits of compliance and violation of the principles of communication in accordance with the situation and conditions speech act in the delivery of accurate information, clearly and information based on facts, not excessive, and not taxa/ambiguity.
 
 Novel umumnya menceritakan tentang kehidupan yang ada disekitar manusia. Dalam sebuah novel, pengarang akan selalu berusaha semaksimal mungkin untuk mengarahkan pembaca kepada gambaran-gambaran realita kehidupan melalui cerita yang terkandung dalam novel tersebut, dengan berbagai kemasan yang unik dan menarik. Dalam novel Saga no Gabai Bacchan, komunikasi yang disampaikan banyak mengandung aspek-aspek pragmatik. Hubungan antara pragmatik dapat dijelaskan melalui pemahaman bentuk tindak komunikasi, terutama komunikasi antarbahasa dan antarbudaya. Tujuan penelitian ini adalah memberikan pemahaman yang mendalam tentang maksim kerja sarna dengan prinsip pemenuhan dan pelanggaran dalam dialog pada novel Saga no Gabai Bacchan. Berhubung penelitian ini termasukjenis penelitian pragmatik, yaitu mengungkapkan aspek pragmatik dalam terjemahan dialog pada novel Saga no Gabai Bacchan (SGB) dari bahasa Jepang ke dalam bahasa Indonesia, maka penelitian ini menggunakan metode analisis isi (Content Analysis) dengan pendekatan pragmatik. Metode analisis isi digunakan untuk mengungkapkan aspek pragmatik dalam dialog pada novel Saga no Gabai Bacchan dari bahasa Jepang ke dalam bahasa Indonesia yang berkaiitan dengan maksim kerjasama. Jadi penelitian mengkaji aspek pragmatik pada dialog secara utuh, dan analisis mengungkapkan ujaran, penyimpangan dan kegagalan dalam dialog. Dari hasil penelitian diperoleh 4 katagori maksim, yaitu maksim kuantitas, maksim kualitas, maksim pelaksanaan dan maksim relevansi, masing-masing mengandung prinsip pemenuhan dan prinsip pelanggaran. Adapun tiap-tiap maksim ini menekankan penutur dalam batas-batas pemenuhan dan pelanggaran prinsip komunikasi sesuai dengan situasi utur dan kondisi tuturan dalam dalam penyampaian infonnasi yang akurat, jelas dan sesuai fakta, tidak berlebihan, berkaitan dan tidak taksa.

OPTIMALISASI PERAN DEWAN PENGAWAS SYARIAH (DPS) DALAM MENJAGA KEPATUHAN SYARIAH PADA PERBANKAN SYARIAH DI INDONESIA

The challenge of financial globalization impact on Islamic finance businesses to maintain shariah compliance aspects as a means of mistake prevention and possible risks in the real sector. Compliance functions as actions and measures, both are preventive to ensure the policies, rules, systems and procedures, the business activities carried out by the Islamic Bank. The design of this study is library reaserch approach. The result shows that the system of supervision of compliance toward sharia must been done based on the rules by DPS. The functions of DPS on Islamic Banking, normatively must been implemented in accordance with the principles of compliance, the compliance culture, management risk and the values of shariah systems. The existence of DPS really determines the establishment of sharia compliance, which becomes the main unsure in the existence and continuity of syariah financial industry.

KEPATUHAN BANK SYARIAH TERHADAP FATWA DEWAN SYARIAH NASIONAL PASCA TRANSFORMASI KE DALAM HUKUM POSITIF

The purpose of this research is to analize the Islamic Bank Commitment to implementation of fatwa Sharia National Board that has been transformed into positive law. The design of this study is qualitative approach. This field research using qualitative approach with data from interviews with the banks. The result shows that the fatwa related to Islamic banks that has been transformed into positive law can be used as a legal basis to be obeyed. The results showed that the Islamic Bank commitment to implementation of fatwa Sharia National Board has not been effective and efficient. The functions of sharia by the director of compliance to all employees of Islamic bank normatively has been implemented in accordance with the principles of compliance, the compliance culture, management risk, and the values. The role of Sharia Supervisory Board in sharia compliance monitoring system has been implemented but not optimal.

Исключения из принципа автономии товарных аккредитивов: сравнительный анализ

Objective: comparative analysis of exceptions to the principle of autonomy of documentary letters of credit.Methods: dialectical method, systemic method, analysis, synthesis, comparison.Results: it is proved that documentary letters of credit are among the most popular methods of payment in international trade which facilitate the process of transaction by replacing risk of payment by applicant buyer with the guarantee of bank. It is proved that operation of documentary letters of credit (LC) is subjected to two globally recognized principles of autonomy (independence) and strict compliance. A rule is identified, according to which courts in different countries started to recognize exceptions to the principle of autonomy in international LC transaction despite their reluctance in interfering in function of autonomy principle. Scientific novelty: the article views the principle of autonomy and recognized exceptions to it in comparative aspect, proves the to recognize exceptions to the principle of autonomy in international LC transaction among common law jurisdictions, lists the exceptions recognized by courts and analyzes the attitude of the courts in other common law jurisdictions. Practical significance: the paper is addressed to researchers and educators, practicing lawyers, graduate and post-graduate students, and everyone interested in the principle of autonomy of documentary letters of credit.

Perusahaan Modal Ventura Perspektif Ekonomi Syariah

In Indonesia, so many financial institutions that provide financing, either in the form of equity or in the form of loan. Financial institutions that provide financing in the form of loan, such as financial institutions of Islamic banks, require borrower to provide collateral and require financing prospective customer to attach financial statement of the business operated. The problem arises when the company that is going to start a business wants to apply for a loan to the Islamic bank, which new company has no the financial statements at all, even has no collateral required by the Islamic bank. Financing is one of the important things for companies that are just about to start a business, but it is difficult to obtain. Are there financial institutions, particularly the Islamic financial institutions that provide loan without requiring collateral or attach the financial statements of the business? A new company which is just opening a business, and have difficulties in getting funding, but still want to obey sharia principles, the right solution is a Sharia venture capital. On the one hand, the presence of sharia venture capital not only merely accommodates the interest of Muslims, but also emphasises on factors of advantage and benefit by providing financing help for economic activities, both small, medium, and large enterprises with the principles of sharia compliance. Venture capital is a form of the provision of capital to a company in the form of capital which, in this case, the company does not require collateral, like in Islamic banking. The company that wants to borrow from financial institutions, but do not want to earn or pay interest, as in conventional bank, the sharia venture capital sharia is the solution. Furthermore, to introduce and expand the knowledge of venture capital, especially sharia venture capital, this paper will discuss in one paper entitled sharia venture capital perspective on sharia economics.

Perusahaan Modal Ventura Perspektif Ekonomi Syariah

In Indonesia, so many financial institutions that provide financing, either in the form of equity or in the form of loan. Financial institutions that provide financing in the form of loan, such as financial institutions of Islamic banks, require borrower to provide collateral and require financing prospective customer to attach financial statement of the business operated. The problem arises when the company that is going to start a business wants to apply for a loan to the Islamic bank, which new company has no the financial statements at all, even has no collateral required by the Islamic bank. Financing is one of the important things for companies that are just about to start a business, but it is difficult to obtain. Are there financial institutions, particularly the Islamic financial institutions that provide loan without requiring collateral or attach the financial statements of the business? A new company which is just opening a business, and have difficulties in getting funding, but still want to obey sharia principles, the right solution is a Sharia venture capital. On the one hand, the presence of sharia venture capital not only merely accommodates the interest of Muslims, but also emphasises on factors of advantage and benefit by providing financing help for economic activities, both small, medium, and large enterprises with the principles of sharia compliance. Venture capital is a form of the provision of capital to a company in the form of capital which, in this case, the company does not require collateral, like in Islamic banking. The company that wants to borrow from financial institutions, but do not want to earn or pay interest, as in conventional bank, the sharia venture capital sharia is the solution. Furthermore, to introduce and expand the knowledge of venture capital, especially sharia venture capital, this paper will discuss in one paper entitled sharia venture capital perspective on sharia economics. Keywords: Sharia economics, venture capital

Disinfection of Needleless Connector Hubs: Clinical Evidence Systematic Review.

Background. Needleless connectors (NC) are used on virtually all intravascular devices, providing an easy access point for infusion connection. Colonization of NC is considered the cause of 50% of postinsertion catheter-related infections. Breaks in aseptic technique, from failure to disinfect, result in contamination and subsequent biofilm formation within NC and catheters increasing the potential for infection of central and peripheral catheters. Methods. This systematic review evaluated 140 studies and 34 abstracts on NC disinfection practices, the impact of hub contamination on infection, and measures of education and compliance. Results. The greatest risk for contamination of the catheter after insertion is the NC with 33–45% contaminated, and compliance with disinfection as low as 10%. The optimal technique or disinfection time has not been identified, although scrubbing with 70% alcohol for 5–60 seconds is recommended. Studies have reported statistically significant results in infection reduction when passive alcohol disinfection caps are used (48–86% reduction). Clinical Implications. It is critical for healthcare facilities and clinicians to take responsibility for compliance with basic principles of asepsis compliance, to involve frontline staff in strategies, to facilitate education that promotes understanding of the consequences of failure, and to comply with the standard of care for hub disinfection.

A simple analysis of the tax gap Balkan region

The main purpose of this study is the creation of a map of the division of the tax gap is to create an informative presentation and an overview of the phenomenon of tax policy. This analysis of the tax gap creates spaces for every interested party and to judge what brings consequences tax gap and what changes need to be made in the tax system a little bit to narrow this gap. One should note that any tax system throughout the world constantly facing the challenges of the tax gap as this is a negative phenomenon inherent in tax administration. A collaboration between policymakers and citizens would be the best solution and the most effective for reducing the tax gap. Creating a special mission in tax administration will serve as a model of good governance. Anyone who wants to contribute to maintaining the same level of tax gap or even worse attempt to increase his will help increase the tax burden on the taxpayers expenses honest. In this paper will be analyzed countries of the Balkan region. Discussion on the tax gap helps to focus attention on the events and lives of fiscal management that is a match with the culture face to face fiscal evasion and tax avoidance. This discussion should provide a light on the dilemma of tax administration, where efforts to promote voluntary compliance in the calculation and payment of taxes need to oppose strong measures to disarm those that do not apply the same principles of voluntary compliance. Tax gap can be assessed through two main models. The first model deals with microeconomic indicators approach or different model down – up. The second model which will apply and in this study has to do with the alignment of various macroeconomic indicators from top – down. Adapting the second model we can measure and evaluate the VAT gap and excise tax gap. But this approach has its limitations, because it gives no explanation as to how the gap is present in different parts of the area measured. Another difficulty has to do with the fact the complexity of the tax system. In this case, it is difficult to measure the tax effects of activities that are not subject to the tax, or for activities that are part of the global exemption from VAT. Being careful in preparing data for tax gap map this study is based on data from the World Bank, HM Revenue, customs of each country included in the study, USAID and OECD. DOI: 10.5901/mjss.2014.v5n19p365

Comparison of the climatic indicators of architecture in warm and dry area (case study of Zabol city)

In any geographical region we are witnessing thearchitecture formation proportional to the climate with that specific regionthroughout different generations of human life, which is inevitable and whetheryou like it or not it is created due to different and various climaticconditions. These features eventually will manifest themselves in the form ofsome principles or a general formula which indicate to the architecturespecific to that certain climate. However, gradually with the growingachievement of various forms of energy the principles of the compliance of thebuildings with climatic conditions were ignore and this led to an increase inthe usage of energy. The present paper seeks to provide some solutions forcreating comfort with Building design in harmony with the climate throughstudying the warm and dry climate of our country as well as throughidentification of an appropriate architecture indicator for this climate. Forfocusing on this aim, Zabol city with a warm and dry climate has been selectedand with the use of the data and figures adopted from Statistics courtesy ofMeteorological Agency of Iran for a 15 year period and analyzing them in 5climatic indicators including: Mahoney, Evans, effective temperature (ET), fabriccomfort and bioclimatic of the building and human comfort has been studiedconsidering these indicators and the necessary recommendations have beenprovided and finally comfort has been introduced in Zabol climate and suitablepatterns of architecture have been provided for Zabol city that has beenpresented in the conclusion section at the end of the article. Also, in thispaper it is seen that Mahoney indicator suffices for Zabol climate and in caseof necessity and for completing our work we can use Evans indicator as well andthe indicator of fabric comfort can be exclusively used for textureidentification (outside the building) of this climate.