To Blow or Not to Blow the Whistle? An Islamic Framework

In this paper, we draw upon Islamic teachings to address two questions. How do Islamic ethics deepen and advance our understanding of the whistleblowing act? To what extent are Islamic ethics of whistleblowing promoted in practice? First, we have undertaken a thematic content analysis of the holy book of Qur’an, supported by the Sunnah (Prophetic Traditions). This has yielded a novel Islamic ethics-based framework of whistleblowing comprising the five aspects of the whistleblowing process: What should one blow the whistle about? Who should blow the whistle? Why should one blow the whistle? How should one blow the whistle? And to Whom should one blow the whistle? Second, using the developed framework, we have analyzed the whistleblowing policies of 20 Islamic banks and financial institutions across 11 countries. This analysis reveals that there exists a narrow view of what ought to be reported as wrongdoings, a confined scope of potential whistleblowers, a lack of connection with Islamic motivations, missing steps in the actual whistleblowing process, and a lack of gradation in relation to rectifying corrupt acts, thus highlighting a framework–policy gap. This is the first study to conceptualize the whistleblowing process from an Islamic perspective. The developed framework offers guiding procedures that individuals can consult to guide whistleblowing reasoning behavior and that organizations can use while developing whistleblowing policies. It also serves as a foundation for the development of organizational whistleblowing policies in different sectors

IT governance matter: A structured literature review

The aim of this paper is to critically explore information technology governance (ITG) context, its consequences, its various aspects, its determinants, disclosure, maturity, and challenges. There are some motivations that urge the researchers to carry out this study. First, the review of prior relevant literature reveals a limited number of studies addressing the IT governance context, its consequences, its various aspects, its determinants, and challenges. Second, very little is known about the potential implications of IT governance within the business and how it is significant to the decision-makers (e.g., shareholders, board of directors, executives, etc.). Finally, little research employs the structured literature review (SLR) approach to critically discuss and analyze the IT governance context with its various aspects. The systematic and structured literature review has been employed for a critical analysis of the previous studies on IT governance. It is found that effective ITG has a positive impact on the firm performance in consistent with Altemimi and Zakaria (2017), Hulme (2012). Additionally, it is concluded that there is a positive association between ITG, the trustworthiness and the level of financial disclosure agreeing with (Raghupathi, 2007; Ali & Green, 2007). It is also concluded that the level of ITG disclosure is higher within firms in Europe (67%) than in the US (49%) complementing with Joshi et al. (2013). The adoption of the SLR methodology enables this paper to derive unbiased empirical insights and critique into the current ITG research and to identify possible directions for future ITG research, which may possibly be of interest to the academics, regulators, and professional bodies (e.g., shareholders, board of directors, executives, etc.)

Information technology in the British and Irish undergraduate accounting degrees

© 2019, © 2019 Informa UK Limited, trading as Taylor & Francis Group. Using an online questionnaire and a series of semi-structured interviews, this study seeks the perceptions of accounting educators and professional accounting bodies in the UK and Ireland on the status quo of technological developments within accounting curricula and the factors influencing this status quo. Findings suggest a fairly widespread view that technological developments represent an important area that should be covered across accounting curricula, to expose changes in the marketplace and to enhance the employability of graduates. However, it is still a peripheral component in accounting curricula, with no clear agenda for change. Professional accounting bodies seem to play a hegemonic inhibiting role through accreditation requirements although other inhibitors were reported such as lack of competent/interested staff and lack of time/space in already overloaded syllabi

Eco-Islam: Beyond the Principles of Why and What, and Into the Principles of How

A growing body of literature has thought to draw the link between Islamic ethics and environmental stewardship to explain the foundational principles of why humans should care about the environment, which gave rise to the coining of the term “Eco-Islam”. But only recently have we started to witness the birth of empirical examinations of the Eco-Islam concept, going beyond the why principles and so explaining what is meant by the environment, the role of humans towards it, and its regard as explained in the holy book of Muslims—the Qur’an. However, these foundational (why and what) principles do not suggest specific behavioural actions. This study conceptually and methodologically advances the existing literature from the belief (why and what) level of Islamic teachings about the environment to the action level by addressing questions such as: how can we take our belief of “Eco-Islam” to actually guide behaviours and outcomes? And in which business contexts are these behavioural principles more immediately applicable? To achieve this, we have undertaken qualitative research to analyse the content (i.e. verses) of the holy Qur’an. Our findings yield a framework that proposes key behavioural application principles (how) of Eco-Islam. Examples of pra

Post-Surgical Repair of Cleft Scar Using Fractional CO2 Laser

BACKGROUND: Postoperative scarring is a common cause of patients dissatisfaction. Several modalities have been developed to overcome such a problem following surgical repair. Despite precise surgical technique, still, some scars would remain over the time, mostly due to the weak formation or inadequately replaced collagen fibres in the underneath dermis especially those following unilateral or bilateral cleft lip repair surgery.AIM: of this study is to evaluate whether a 10,600 nm fractional ablative carbon dioxide (CO2) used early during the healing period would result in better postoperative scars.METHODS: In the present study six patients complained from cleft lip scars resulting from lip revision surgery. Each patient had six fractional ablative CO2 laser sessions for treatment along six months to obtain a complete collagen cycle. Vancouver Scar Scale VSS was used as a method of evaluation of the scar using 4 points scale evaluating vascularity, pliability, thickness & colour of the skin and Visual Analogue Scale VAS from (0-10) was used to assess the severity of pain as well as a survey questionnaire for the rate of patient’s satisfaction. Also, digital clinical photos assessment before&after were compared.RESULTS: Patients expressed a significantly greater degree of satisfaction with the treatment using a subjective 4-point scale. All patients observed dramatic improvement in their lip scars after FCO2 laser sessions following their surgeries with the better psychological state. The assessment was done by clinical observation according to VSS before (9.17 ± 2.2) while after (3.33 ± 1.9) with a highly significant P value <0.001 and VAS for the rate of pain & satisfaction that ranged from (8.0 ± 0.9) as well as series of photos taken before and after the procedure. No long-term complications were noted however patients complained of annoying pain during the session as well as crust formation that lasted up to 5 days after surgery. In the present study, we introduce the effectiveness of ablative fractional 10,600 nm CO2 laser for treatment of postoperative cleft lip scar after secondary surgical cleft repair rather than ablative CO2 due to its reported complications such as postoperative infection, erythema and pigmentary changes along with prolonged downtime healing. In the current study, we chose early laser treatment within the first six months before complete collagen organisation which will be easier to manage the older scars. Patients mostly complained about the pain during the session as well as dark-coloured crust formation post session that stayed from 3-5 days however they all observed a massive improvement of their scars following treatment protocol.CONCLUSION: Facial wounds sutured in layers heal in a good manner. Patients prefer early treatment with a fractional CO2 ablative laser for postoperative surgical scars. The use of a CO2 fractional laser is safe and effective also causes high patients satisfaction

To Blow or Not to Blow the Whistle? An Islamic Framework

In this paper, we draw upon Islamic teachings to address two questions. How do Islamic ethics deepen and advance our understanding of the whistleblowing act? To what extent are Islamic ethics of whistleblowing promoted in practice? First, we have undertaken a thematic content analysis of the holy book of Qur’an, supported by the Sunnah (Prophetic Traditions). This has yielded a novel Islamic ethics-based framework of whistleblowing comprising the five aspects of the whistleblowing process: What should one blow the whistle about? Who should blow the whistle? Why should one blow the whistle? How should one blow the whistle? And to Whom should one blow the whistle? Second, using the developed framework, we have analyzed the whistleblowing policies of 20 Islamic banks and financial institutions across 11 countries. This analysis reveals that there exists a narrow view of what ought to be reported as wrongdoings, a confined scope of potential whistleblowers, a lack of connection with Islamic motivations, missing steps in the actual whistleblowing process, and a lack of gradation in relation to rectifying corrupt acts, thus highlighting a framework–policy gap. This is the first study to conceptualize the whistleblowing process from an Islamic perspective. The developed framework offers guiding procedures that individuals can consult to guide whistleblowing reasoning behavior and that organizations can use while developing whistleblowing policies. It also serves as a foundation for the development of organizational whistleblowing policies in different sectors

Antisense Phenotypes Reveal a Functional Expression of OsARF1, an Auxin Response Factor, in Transgenic Rice

OsARF1 is the first full-length member of auxin response factor (ARF) gene family to be cloned from monocot plant. Using quantitative RT-PCR this study found that, the transcript abundance of OsARF1 was significantly higher in embryonic tissues than in vegetative tissues. To investigate the effect of OsARF1 on the phenotype of rice, a cDNA fragment of OsARF1 was inserted in inverse orientation to the 35S promoter in vector pBin438 to produce an antisense (AS) construction. The AS-OsARF1 construct was transferred into rice (Oryza sativa L. japonica ) calli via Agrobacterium tumefaciens -mediated transformation. Molecular analysis of transgenic plants showed that the functional expression of OsARF1 was inhibited at mRNA level efficiently. The AS-OsARF1 plants showed extremely low growth, poor vigor, short curled leaves and tillered but were sterile. Therefore, the OsARF1 was shown to be essential for growth in vegetative organs and seed development

A new-fangled connection of UPQC tailored power device from wind farm to weak-grid

A significant portion of wind power conversion systems worldwide comprise wind farms (WFs) that use Squirrel Cage Induction Generator (SCIG) and are directly linked to the power grid. In facilities that generate electrical energy at a moderate level, WFs are connected by means of distribution systems that use medium voltage (MV). It is not uncommon for such a system to produce a scenario in which the amount of electricity generated corresponds to the grid’s transit volume. When a wind farm’s wind power generation system is connected to a weak grid, the lack of potential control of the Point of Common Coupling (PCC) is a primary issue. This strategy is called a “Wind Farm with Weak Grid Connection.” Therefore, the amalgamation of weak grids, fluctuating electricity from wind, and variations in load on the system cause disruptions in the PCC voltage, further degrading the Power Quality (PQ) and the WF stability. Either the control method at the production level or the compensating strategies at the PCC level can improve this situation. If wind farms are built on SCIG and are directly linked to the grid, it is essential to utilise the last substitute. The technology known as Custom Power Devices (CUPS), proved extremely helpful for this type of application. This study presents a compensation technique based on a specific CUPS device, known as the Unified Power Quality Compensator (UPQC), as a possible solution. The potential terminals of WF needed to be regulated, and the voltage fluctuations on the grid side required to be reduced, so a custom-made control strategy for the UPQC device was designed internally. The control of power, such as active and reactive in the UPQC’s series and shunt converters, as well as the transmission of power via the UPQC DC-Link between converters, are the foundation of the internal control strategy that has been developed. Compared to other bespoke tactics that use reactive power, this strategy increases the UPQC’s capability to provide compensation. The suggested study calculates THD using a FUZZY controller. The results are compared to PI controller results. Simulation findings show how the suggested compensating strategy can minimise THD values and improve wind farm power and stability. The simulations suggest that the proposed compensating strategy enhances WF power and stability

The use of generalized audit software by Egyptian external auditors: the effect of audit software features

YesPurpose - This study aims to explore: the actual usage of GAS features among Egyptian external auditors, through the technology acceptance model (TAM); how the conceptual complexity of GAS features impact its actual usage; and what factors influencing the GAS use by Egyptian external auditors. Design/methodology/approach - External audit professionals at twelve international audit firms, including the Big 4 and eight medium-sized firms, in Egypt were surveyed. Findings - The results show that the basic features including database queries, ratio analysis, and audit sampling were higher in GAS use, perceived usefulness, and perceived ease of use among Egyptian external auditors than the advanced features: digital analysis, regression/ANOVA, and data mining classification. The SEM analysis by GAS features suggests that perceived ease of use has a stronger effect on GAS use when the conceptual complexity of GAS features is high. The analysis also support that the use of GAS by Egyptian external auditors is more affected by co-worker, supervisor, or organization through perceived usefulness, but not by job relevance, output quality, and result demonstration. Research limitations/implications - Although Egyptian external auditors participated in this study may limit the extent to which the findings may be generalized, the responses provide an insight into the actual usage of GAS features by external auditors and the impact of conceptual complexity of GAS features, which is consistent with the literature concerning the relatively low level of utilizing the advanced features of GAS by internal auditors, suggesting that the issues revealed should be of concern. Practical implications - The results reported in this paper are useful to audit software developers and audit firms in their understanding of factors influencing GAS usage in a different audit context. Originality/value - The study adds value to prior research by providing context-contingent insight into the application of technology acceptance model in an unexplored audit context