Purpose This research analyses how public sector entities account for heritage assets managed by a private sector not-for-profit organization under a management contract, and how these assets are disclosed. Design/methodology/approach A documental analysis was carried out based on management contracts, financial statements and extra-accounting reports from Brazilian states that have contracted out the management of heritage assets. Findings Results show that although some heritage assets are disclosed, inconsistency is observed regarding the recognition and disclosure criteria in the financial statements and extra-accounting reports among states and within each state. In cases where heritage assets were recognized, no information on fair value measurement procedures and on subsequent expenditures treatment was found. Originality/value The need to control, preserve and recognize heritage assets has raised heated discussions in the public sector accounting field. Accounting issues related to their recognition, measurement and disclosure are intensified when these assets are the subject of a partnership between governments and private not-for-profit organizations, given that these contracts increase the information demand for decision-making and accountability. This research adds evidence that current accounting requirements for heritage assets are not leading to comparability of public sector financial statements, including when they are under third parties' management, instead generating a Tower of Babel-like scenario.

Urbanisation reshapes rural populations and cultural traditions, driving tourism-led revitalisation but often producing community exclusion. Understanding community exclusion and its resolution is vital for sustainable rural tourism. Although prior studies have suggested enhancing place attachment by adjusting tourism strategies, they rarely examine the government’s agency and interactions with native residents. Based on fieldwork in Goulan Yao and Qianmei Village in China, this study applies Principal-Agent Theory to analyse pathways for resolving community exclusion and differences in resident perceptions. The findings indicate that in Goulan Yao, spatial separation pathways, which segregate tourism and living areas, weaken native residents’ place attachment and create moral hazard. In contrast, Qianmei establishes a local connection pathway through early communication and information sharing. This pathway strengthens social place attachment and mitigates both adverse selection and exclusion risks. Comparative analysis shows that community exclusion lies in the agents’ attachment agency. Attachment agency is manifested in residents’ attitudes towards tourism development policies. Its core mechanism is reflected in the distributive, procedural, and interactional fairness concerning physical place attachment. Attachment agency provides a conceptual lens for tourism geography to analyze the agency of village officials and the micro-interactions among residents within the context of community exclusion in rural tourism. These findings suggest that rural tourism should adopt a resident-centred development model. To protect native residents’ rights, village committees form discourse coalitions and implement benefit-feedback mechanisms while preserving existing spatial patterns.

Using an original survey of 2,202 households across 36 renewed neighborhoods in Hangzhou, China, this study examines how resident agency-operationalized as self-governance willingness and participation efficacy-shapes satisfaction with urban public services within a legally structured participatory governance context. To address endogeneity, we estimate two-stage least squares models with district and street fixed effects, instrumenting self-governance willingness with distance to the provincial government offices and participation efficacy with policy awareness and community involvement; instrument diagnostics indicate strong and valid instruments. In the second stage, both constructs are positively associated with satisfaction. Mediation analyses show that participation efficacy is associated with lower perceived disparities between renewed and newly built neighborhoods, and perceived disparities, in turn, are negatively related to satisfaction, consistent with partial mediation in which effective participatory channels translate engagement into experienced fairness. By contrast, self-governance willingness is positively related to disparity sensitivity, yielding a suppression pattern absent adequate institutional responsiveness. Results are robust to additive-index specifications and the original five-point outcome, and with significantly larger effects among low-income, urban-hukou, small-unit groups. The findings underscore the value of institutionalized, responsive participatory arrangements that align with resident preferences, clarify responsibility allocation, and sustain feedback loops to enhance procedural fairness and, in turn, satisfaction within legally structured neighborhood renewal.

Using an original survey of 2,202 households across 36 renewed neighborhoods in Hangzhou, China, this study examines how resident agency—operationalized as self-governance willingness and participation efficacy—shapes satisfaction with urban public services within a legally structured participatory governance context. To address endogeneity, we estimate two-stage least squares models with district and street fixed effects, instrumenting self-governance willingness with distance to the provincial government offices and participation efficacy with policy awareness and community involvement; instrument diagnostics indicate strong and valid instruments. In the second stage, both constructs are positively associated with satisfaction. Mediation analyses show that participation efficacy is associated with lower perceived disparities between renewed and newly built neighborhoods, and perceived disparities, in turn, are negatively related to satisfaction, consistent with partial mediation in which effective participatory channels translate engagement into experienced fairness. By contrast, self-governance willingness is positively related to disparity sensitivity, yielding a suppression pattern absent adequate institutional responsiveness. Results are robust to additive-index specifications and the original five-point outcome, and with significantly larger effects among low-income, urban-hukou, small-unit groups. The findings underscore the value of institutionalized, responsive participatory arrangements that align with resident preferences, clarify responsibility allocation, and sustain feedback loops to enhance procedural fairness and, in turn, satisfaction within legally structured neighborhood renewal.

This study examines the comparative characteristics of ad hoc arbitration and institutional arbitration, with particular emphasis on the arbitrator appointment process and its impact on arbitral proceedings and outcomes. The research employs a normative juridical approach supported by comparative analysis of legal frameworks, arbitral practices, and relevant scholarly literature. The findings indicate that the method of appointing arbitrators plays a decisive role in shaping procedural fairness, the legitimacy of arbitral awards, and the effectiveness of their enforcement. Ad hoc arbitration offers substantial flexibility for the parties to determine arbitrators based on mutual agreement, yet this flexibility may generate legal uncertainty when appointment mechanisms are inadequately regulated. In contrast, institutional arbitration provides structured appointment procedures, ethical standards, and administrative oversight, which contribute to stronger legitimacy and higher acceptance of arbitral awards by national courts. The study concludes that institutional arbitration tends to offer greater legal certainty and enforceability, while ad hoc arbitration remains viable when supported by clear contractual arrangements. These distinctions highlight the strategic importance of arbitrator appointment mechanisms in achieving effective dispute resolution through arbitration.

The regulation of international sport and the role of the World Anti-Doping Agency (WADA) are often regarded as an excellent example of how successful harmonisation has been achieved within international sports law. The creation of a single set of rules and sanctions that apply to all countries in the world is intended to create fairness, integrity, and equality in competition regardless of jurisdiction. However, the growing body of scholarly work related to the intersection of law, governance and regulation raises questions as to whether the existence of formal uniformity of anti-doping regulations actually results in the same material regulatory outcomes in the various socio-legal contexts of the numerous countries that have adopted the World Anti-Doping Code (the code). This literature review attempts to use the existing literature regarding sports law, governance, Compliance Theory and Regulatory Legitimacy in order to demonstrate how the socio-political and economic disparities between the developed and developing countries affect the functioning of the anti-doping regulatory system and that the factors of Uneven Implementation, Resource Asymmetry and Limited Contextual Accommodation impact on the effectiveness of the anti-doping regulatory system as well as the rights of athletes, Procedural Fairness and the perceived legitimacy of Global Sports Regulation. This literature review also discusses how placing anti-doping law within the broader context of Equality and Regulatory Justice highlights the gaps at both the doctrinal and empirical level as well as the need to recalibrate the discourse around the harmonisation of International Sports Law.

This study examines the protection of human rights afforded to defendants in traffic crime cases throughout the stages of the Indonesian criminal justice process. The analysis focuses on the fulfillment of fundamental rights as regulated in the Indonesian Criminal Procedure Code (KUHAP), the Traffic Law, Supreme Court Regulation No. 12 of 2016, and the principles of fair trial. This research employs a normative legal method with statutory, conceptual, and case approaches. The findings reveal that although the normative framework provides guarantees for defendants’ rights, implementation remains suboptimal, particularly regarding the right to legal assistance, the principle of equality of arms, procedural fairness, and proportionality in detention and evidentiary procedures. The study highlights the need for regulatory harmonization, stronger oversight mechanisms, and improved professionalism among law enforcement authorities to ensure effective protection of defendants’ rights in traffic crime cases.

This study examines the intricate relationship between civil and criminal liability within the legal frameworks of Iran and England, highlighting their conceptual, procedural, and philosophical foundations. Employing a descriptive–analytical and comparative approach, the research explores how each system defines, distinguishes, and occasionally overlaps these two forms of responsibility. In Iranian law, shaped by Islamic jurisprudence and the Civil Code, civil and criminal liabilities are integrated within a unified moral-legal system, where a single wrongful act may entail both punishment and compensation. This integration reflects the Islamic conception of justice as the restoration of both divine and human rights through moral accountability and material restitution. In contrast, English law, rooted in common law traditions, establishes a clear institutional and procedural separation between public and private wrongs. Criminal law addresses offenses against public order through punishment, while tort law provides remedies for private injuries through compensation. Despite this distinction, English law allows limited convergence through compensation orders and restitution mechanisms. The comparative analysis reveals that while the Iranian system emphasizes moral and theological coherence, the English system prioritizes procedural fairness and evidentiary clarity. Yet both systems are increasingly converging under modern reforms emphasizing restorative justice, victim compensation, and proportionality. The study concludes that justice in both traditions requires a synthesis of retributive and restorative ideals, ensuring that legal responsibility encompasses both punishment for wrongdoing and the repair of harm. By examining these parallel yet intersecting approaches, the paper contributes to a deeper understanding of how moral, religious, and pragmatic principles shape the evolution of legal accountability across diverse legal cultures.

This article examines the relationship between neurocognitive dysfunction, criminal behaviour, legal theory, and Islamic thought, with particular attention to the neurobiological foundations of moral decision-making and criminal responsibility. Employing an interdisciplinary normative approach that integrates cognitive neuroscience, criminal law theory, moral philosophy, and Islamic jurisprudence, this study analyses how neurobiological dysfunctions especially those affecting the prefrontal cortex and amygdala may influence impulse control, moral judgement, and antisocial conduct. Drawing exclusively on a critical review of scholarly literature, judicial decisions, and normative legal sources, the article explores the implications of neuroscientific findings for concepts of free will, moral agency, and criminal liability. The analysis demonstrates that while neuroscientific evidence has the potential to inform sentencing mitigation and rehabilitative strategies, its application raises significant ethical and legal challenges, particularly concerning biological determinism, evidentiary reliability, and procedural fairness. From an Islamic legal perspective, sound intellect (‘aql) constitutes the foundation of taklīf (legal responsibility), yet Islamic jurisprudence recognises circumstances in which responsibility may be diminished or removed, in accordance with the principles of raf‘ al-ḥaraj and maqāṣid al-sharī‘ah. The article argues that the absence of clear procedural standards and limited doctrinal integration of neuroscience within criminal justice systems particularly in Indonesia and Malaysia necessitates a more coherent normative framework. Ultimately, this study proposes a holistic and ethically grounded approach to criminal justice reform that integrates neuroscientific insights with legal principles and religious values, aiming to enhance proportionality, procedural justice, and human dignity.

The article is devoted to the study of the combination of e-democracy and political correctness as a practical basis for ethical digital interaction between public authorities and citizens. The growing role of digital channels in the provision of services, processing appeals, conducting electronic consultations, supporting electronic petitions, as well as involving citizens in the discussion of administrative decisions, is highlighted, where the quality of rules and communication directly affects trust, legitimacy, and willingness to participate. It is emphasized that e-participation tools enhance transparency and involvement only under the condition of understandable procedures, predictable response times, and the presence of a full response cycle, when the citizen receives a reasoned explanation of the result. Political correctness is characterized as a non-discriminatory communication practice that includes correct language, respect for diversity, inclusiveness, accessibility of interfaces, and an equal style of response regardless of social status, age, or digital skills. Key risks of digital interaction are identified, including hate speech, harassment, selective or biased moderation, manipulative design, digital inequality, and lack of transparency of management decisions and criteria for their adoption. It is argued that ethics is ensured by a set of principles, including accountability, the possibility of appeal, the protection of personal data, the proportionality of content restrictions, and the obligation of state institutions to explain decisions in plain language. The need for regulatory and organizational support for ethical digital interaction is emphasized, which includes public communication standards, moderation rules with clear reasons for decisions, transparent appeal procedures, and training for employees and moderators. It is clarified that the use of AI-based technologies to sort appeals or support moderation requires bias control, human review, clear criteria, and documentation of decisions to prevent discriminatory consequences and ensure the fairness of digital procedures.

This research aims to identify the significant predictors and outcomes of interpersonal trust within organizational settings. Specifically, it investigates whether transformational leadership, procedural justice, and perceived organizational support predict trust in managers, and whether this trust subsequently leads to organizational identification and continuous improvement efforts.A survey methodology was employed, distributing 400 questionnaires among employees in Pakistan’s banking, higher education, telecom, and health sectors. After removing incomplete responses, 282 usable questionnaires were analyzed using Structural Equation Modeling (SEM) via AMOS 16.The empirical results supported all five hypotheses. Transformational leadership (β=0.07, p<.001), procedural justice (β=0.10, p=.002), and perceived organizational support (β=0.06, p=.019) were found to be significant, positive predictors of trust in managers. Furthermore, trust in managers had strong, positive relationships with both organizational identification (β=0.77, p<.001) and continuous improvement efforts (β=0.87, p<.001).The study confirms that managers can foster trust by demonstrating transformational leadership behaviors, ensuring fair procedures, and showing organizational support. In turn, cultivated trust significantly enhances employees’ sense of belonging and their proactive efforts towards incremental innovation. The findings offer practical guidance for HR professionals and leaders aiming to build a high-trust climate for competitive advantage.

This editorial introduction to the AJEE Special Issue on Artificial Intelligence and Law situates current technological developments within a rapidly evolving global environment where the growing use of digital and algorithmic tools intersects with fundamental rights, public governance, and the core functions of justice systems. The text highlights how artificial intelligence (AI) challenges long-standing legal assumptions (about accountability, procedural fairness, and institutional design), while simultaneously offering new opportunities for efficiency, innovation, and access to justice. The contributions to this Special Issue examine these questions across diverse jurisdictions: from Kazakhstan’s emerging AI regulatory framework and the complexities of AI-assisted adjudication to civil-law challenges in Arab legal systems, criminal justice developments in Germany and Ukraine, and evolving digital rights governance in Saudi Arabia. Together, these works underscore that the legal and institutional questions raised by AI cannot be confined to any single discipline or national setting; instead, they require an interdisciplinary, comparative, and human-rights-centred approach attuned to local realities and global standards. This Introduction invites scholars and practitioners to reflect on the conditions under which AI can strengthen, rather than erode, the rule of law and public trust.

The growth of AI has enough potential big for create change massive in influence method we behave and do routine daily. approach method in study this is with use approach juridical normative namely a process of finding legal rules, legal principles and legal doctrines to answer the legal issues faced. source of data obtained from regulation legislation, journals, papers, etc. research result showing that every development always give impact positive but also no can dodge from impact negative. technology intelligence artificial (artificial intelligence) has give lots impact positive. however, technology this also leaves impact sometimes negative no in a way direct or not visible eye. There fore that's very important for ensure that use technology intelligence artificial like this facial recognition guided by regulations clear law. fair procedures and policies appropriate government with human rights principles are key for guard balance between innovation technology and protection restricted rights every individual.

The rapid adoption of digital forensics in Muslim jurisdictions poses doctrinal and procedural dilemmas for the enforcement of hudud, the fixed punishments regulated by Islamic criminal law. Although classical jurists demanded near-absolute certainty, statutes now admit blockchain logs, DNA profiles, and geolocation data whose epistemic status is contested. This study investigates whether authenticated digital evidence, evaluated through a maqāṣid-aligned reliability matrix, preserves both procedural fairness and the deterrent mission of hudud. A convergent mixed-methods design combined doctrinal analysis with empirical testing of 210 criminal case files from Malaysia, Aceh, and Saudi Arabia (2015-2024). Reliability indices were computed for five evidence types; Bayesian updating estimated posterior guilt probabilities; interviews with 67 justice actors contextualised findings; cost–benefit metrics assessed restorative settlements. DNA profiles (mean RI = 0.91) and blockchain logs (0.87) achieved high evidentiary reliability, producing shubha deflection rates below 10 %. Geolocation data (0.74) and digital confessions (0.79) generated significantly higher doubt and conversion to taʿzīr. Restorative settlements delivered cost–benefit ratios above 1.1 and victim-satisfaction scores exceeding 78/100, particularly in Aceh, were digital monitoring enhanced compliance. Jurisdictions employing multidisciplinary verification panels recorded wrongful-conviction reversals below 4 %. The findings demonstrate that modern forensic artefacts can coexist with classical proof doctrines when governed by transparent authentication and probabilistic evaluation. Implementing a maqāṣid-based reliability matrix offers courts a principled route to align divine mandates, technological progress, and human-rights safeguards, thereby modernising Islamic criminal justice without compromising its ethical foundations, in diverse contexts worldwide.

The COVID-19 pandemic compelled governments worldwide to implement extraordinary measures that tested the boundaries of legality and human rights protection. This study examines makassar’s floating isolation policy an innovative yet controversial public health intervention that repurposed the km umsini as a quarantine facility during the 2021 surge in infections. The policy drew debate due to its top-down implementation and concerns that s, historically, have been among the fastest environments for infectious disease transmission, including covid-19. Employing a juridical–empirical approach, this research assesses the policy’s conformity with indonesia’s constitutional obligations and international human rights standards, particularly the international covenant on economic, social and cultural rights (icescr) and the international health regulations (IHR 2005). Field data were obtained through semi-structured interviews with health officials, volunteers, supported by documentary and legal analysis. The findings reveal that while the policy effectively reduced hospital overcrowding and community transmission, it operated within a “gray zone of legality” due to the absence of explicit statutory regulation. Using state obligations theory, the human security framework, and emergency law theory, the study demonstrates that legality during crises can be sustained through transparency, proportionality, and participatory governance. It concludes that compassionate legality rooted in respect for human dignity and procedural fairness can transform emergency discretion into a framework of human-centered resilience. Overall, this research enriches global scholar by illustrating how ship can be innovation in pandemic era redefines the relation between law, human rights, and crisis governance.

Purpose The purpose of this study is to examine how political settlement dynamics influence space allocation and governance in informal markets in Accra, Ghana, focusing on relations between the Accra Metropolitan Assembly (AMA) and informal traders. Design/methodology/approach Adopting a qualitative approach, this study draws on document reviews, in-depth interviews with AMA officials and focus group discussions with traders in three major markets in Accra. The data was thematically analysed to capture actor relationships, power bargains and governance architectures in the allocation of market space. Findings Three governance architectures of space allocation emerged: hybrid co-management between AMA and traders, procedural fairness through registration and bye-law–practice divergence dominated by market queens. Relations between AMA officials and traders oscillated between strained and antagonistic, shaped by trust, levy compliance and unresolved disputes. This study highlights how governance is mediated by ongoing negotiations where formal and informal actors continually renegotiate influence. Research limitations/implications The findings of this study underscore the need for transparent allocation processes, permanent liaison committees and participatory governance mechanisms to enhance trust and urban resilience, aligning with Sustainable Development Goals 8 and 11. Originality/value By applying the political settlement framework to micro-level evidence, this study shows how everyday power bargains reshape urban governance, reframing informal markets as dynamic sites of negotiation rather than static spaces of informality.

Grounded in organisational justice theory, this study examined lecturers’ perceptions of performance appraisal practices in Colleges of Education within Ghana’s Volta Region. Performance appraisals remain central to staff development, yet their implementation has received limited empirical scrutiny. A descriptive survey design was employed, involving 369 lecturers selected through stratified random sampling. Data were collected using a structured questionnaire and analysed in SPSS (Version 25) using descriptive statistics, independent samples t-tests, and one-way ANOVA. The results indicated a paradoxical pattern: lecturers valued appraisal as potentially developmental, yet expressed persistent concerns about procedural and interactional fairness. Key weaknesses were identified in the transparency of appraisal criteria, clarity and usefulness of feedback, and limited stakeholder participation in the appraisal process. Importantly, no significant differences were found across gender, age, or years of teaching experience, pointing to systemic rather than demographic issues. These findings collectively demonstrate that low transparency and weak feedback are reinforced by the absence of participatory design, where lecturers have little voice in setting criteria or shaping evaluative processes. The study therefore recommends institution-wide reforms emphasising participatory appraisal structures to enhance transparency, alongside clear communication of standards and constructive feedback mechanisms that genuinely support professional growth.

This paper analyzes the scope of application of the principles of the presumption of innocence, the benefit of the doubt, and the free evaluation of evidence by medical tribunals in proceedings concerning medical professional liability. After examining the directives established in Article 61 of the Medical Professions Act, it is concluded that these directives are fundamental principles in cases of medical misconduct. They serve as key guidelines for judicial decision-making, ensuring procedural fairness and rationality.

This study investigates the evolving dynamics of ethical leadership within Jordan’s public sector, focusing on the Ministry of Water and Irrigation as a representative case. Through an ethnographic methodology involving in-depth interviews and participant observation, the research explores how leaders navigate the intersection of traditional socio-cultural norms and modern managerial frameworks. The findings reveal that ethical leadership in Jordan operates within a hybrid moral system, where formal values such as procedural fairness and institutional accountability coexist with—and are often challenged by—informal obligations tied to tribal loyalty, kinship networks, and communal expectations. Gender and generational shifts further complicate this ethical landscape, as younger and female leaders increasingly advocate for transparency, meritocracy, and gender equity. The study highlights the necessity of adopting a culturally responsive, pluralistic understanding of ethical leadership that reflects the complex realities of Jordanian organizations. These insights have practical implications for leadership development programs and contribute to the broader discourse on ethical leadership in non-Western contexts.

This study investigates the evolving dynamics of ethical leadership within Jordan’s public sector, focusing on the Ministry of Water and Irrigation as a representative case. Through an ethnographic methodology involving in-depth interviews and participant observation, the research explores how leaders navigate the intersection of traditional socio-cultural norms and modern managerial frameworks. The findings reveal that ethical leadership in Jordan operates within a hybrid moral system, where formal values such as procedural fairness and institutional accountability coexist with—and are often challenged by—informal obligations tied to tribal loyalty, kinship networks, and communal expectations. Gender and generational shifts further complicate this ethical landscape, as younger and female leaders increasingly advocate for transparency, meritocracy, and gender equity. The study highlights the necessity of adopting a culturally responsive, pluralistic understanding of ethical leadership that reflects the complex realities of Jordanian organizations. These insights have practical implications for leadership development programs and contribute to the broader discourse on ethical leadership in non-Western contexts.