25 research outputs found

    Moderating role of corporate strategy on relationship between technical competence and internal audit outsourcing: a proposed model

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    While a considerable amount of research has contributed to our understanding of the underlying factors influencing the outsourcing of internal audit function, literature suggest that there is a paucity of research examining the moderating role of corporate strategy on the relationship between internal audit outsourcing and its antecedents. To address this theoretical gap in the literature, the current paper proposes a conceptual framework for examining the role of corporate strategy as a potential moderator on the relationship between technical competence and outsourcing of internal audit function. Specifically, the paper proposes to examine technical competence as a potential moderating variable that explains how technical competence influence internal audit outsourcing

    The extent of internal audit functions outsourcing by Nigerian deposit money banks

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    This study attempts to establish the extent to which internal audit functions (IAFs) are outsourced by the consolidated conventional banks in Nigeria, now addressed in the country as deposit money banks (DMBs).The extent to which the banks outsource each of the 15 identified functions traditionally attached to the internal audit unit/department is tested, using a structured questionnaire to elicit responses from the top and middle level management staffs of the banks.Bank’ management normally establishes and safeguards internal control system and internal audit system. Accordingly, heads of operations, branch managers, regional/area managers and internal auditors/controllers of all the 22 DMBs existing in Nigeria as at 31st July, 2013 are used as respondents.25 copies of the questionnaire are administered to the targeted respondents from each of the 22 banks, making a total of 550 copies. Of the copies returned, 435 (79%) are accepted for analysis. As the data are collected on an ordinal scale, non-parametric confirmatory analysis is employed.The study finds that all the 15 identified IAFs are being outsourced by the Nigerian DMBs at varying degree (completely, partially, occasionally or rarely). It is also discovered that 6 IAFs stand out as those that are more outsourced than provided in-house by the Nigerian DMBs (going by the 50% and above scores they attracted from the respondents), and that the other 9 IAFs are more discharged in-house than outsourced to outside experts

    An analytical study of the theatre of the Syrian playwright Saadallah Wannous, with particular emphasis on the plays written after the 1967 war

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    This study is an examination of the life and work of the Syrian dramatist Saadallah Wannous (1941-1997). Wannous's name is virtually unknown in the West; only two academic studies of any significance have appeared in English on this eminent and challenging writer, who was honoured by UNESCO at the end of his life. Even in the Arab world his standing rests largely upon his celebrity as a cultural icon, since professional performances of his plays are rare due to the decline of the theatre in the region, and little attention has been devoted to theatre studies by Arab academics. The two studies in English do not attempt to be comprehensive but focus on particular stages of Wannous's career. This study is, therefore, the first to encompass the full range of Wannous's work. To do so it combines an account of his life which seeks to comprehend the various forces that shaped his thinking with an analysis of his dramatic works. The study concentrates on the plays written in the years following the trauma inflicted on the Arab world by the catastrophe of their defeat in the Arab-Israeli war of June, 1967. Wannous's career can be divided into three phases: the immature plays of his young manhood which are influenced by European models and generally focus on the social condition of the individual; his middle period - the `theatre of politicisation', when his Marxist politics were the main factor shaping his drama; and his late works, which are characterised by an extraordinary freedom of thought and expression. The introduction places Wannous in his historical and sociocultural context and provides a brief background explaining the literary and theatrical traditions of the Arab world that influenced his activity as a dramatist. Each phase is then examined in turn and the plays are analysed in accordance with the focus of the study. This means that emphasis is given to the middle period, but no significant work is neglected. The study aims to trace the trajectory of Wannous's development using a variety of sources: the plays themselves, Wannous's own journalism and critical writings, interviews with his widow, his friends and colleagues, and numerous journals, books and articles, some of which contain important interviews with Wannous that shed light on his thought and ways of working. Use is also made of the two studies mentioned above. The study shows that Wannous's theatre was influenced by the key political, social and cultural developments of his time, and that he constantly sought to find forms that would express those transformations in dramatic terms

    Silken Threads (Audio CD and booklet) Veronica Doubleday and John Baily Recorded, engineered, produced and mastered by Dr Evangelos Himonides, UCL

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    John Baily (rubab and dutar) and Veronica Doubleday (vocal and daireh) Together we have played our renditions of Afghan music in different settings around the world, with other musicians, or as a duo. Afghan collaborators include the singer Ustad Abdul-Wahab Madadi, and members of the Mahmood family of tabla players: Ustad Asef, Ustad Aref and Yussof, and the amateur tabla player Suleiman Haqpana. For many years the Greek musician Matthaios Tsahourides was a valued member of our group Ensemble Bakhtar; he plays the Pontic lyra, a bowed lute. We have released several CDs, mostly under our own label, Bolbol, but also with Metier. We pay homage to our teachers in Herat (Ustad Amir Jan and Ustad Rahim Khushnawaz, Gada Muhammad, Zainab Herawi and Madar-e Zahir, and also (for John, on rubab) the renowned Ustad Muhammad Omar in Kabul. Veronica Doubleday and John Baily (2015) John is Emeritus Professor of Ethnomusicology at Goldsmiths, University of London, and the Head of its Afghanistan Music Unit. He is acknowledged as a world authority on the music of Afghanistan and music in the Afghan diaspora. He is the author of Music of Afghanistan: Musicians in the City of Herat (1988); “Can you stop the birds singing?”: The Censorship of Music in Afghanistan (2003); Songs from Kabul: The Spiritual Music of Ustad Amir Mohammad (2011); War, Exile and the Music of Afghanistan: The Ethnographer’s Tale (2015), and several acclaimed ethnographic films. In addition, he has published numerous scholarly articles and book chapters. Veronica is an expert on the music of women in Afghanistan. She is the author of a narrative ethnography, Three Women of Herat (1988); I Cried on the Mountain Top (2010); an expanded Persian-language version of the latter: Sar-e Kuh-ye Baland (2015), and a number of articles and book chapters

    Traditions and the Hero Personality Construction (Things Fall Apart as Amodel)

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    This paper represents a first attempt to study traditions and the personality construction of the hero in writing the novel. Philosophy of writing novels makes clear that a complete understanding of the novel requires data on both film and writing. Previous empirical work has dealt with the transfer of resources between the hero and the novel, either using data on the novel, or with data solely obtained from the hero. Using a novel things fall apart as a model, I study two types of novels: transfers to the author and the hero towards the personalit

    A New Perspective on the Origins of Yusuf Adil Shah, Founder and First Ruler of the Adil Shahi Sultanate

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    The Adil Shahi Sultanate was an important state founded in 1489 by Yusuf Adil Shah in the Deccan region of India, centered in Vijayapura. The sultanate witnessed eight different rulers until it was destroyed by the army of Babur in 1686. Some researchers generally base their studies on Muhammad Qasim Hindu Shah’s work titled Ferishtah’s History of Deccan, which is one of the main sources for this sultanate. According to researchers and based on this resource,Yusuf was the son of the Ottoman ruler Murad II. However, other claims about Yusuf’s lineage appear to have not been included in these studies. Thus, these academic studies can be said to be methodologically incomplete or insufficient. In fact, Fuzuni Astarabadi was another author to write about the sultanate and attributed Yusuf’s origins to the Ottoman ruler Suleiman the Magnificent in his work titled Futuhat-i-Adil Shahi. Another author, Rafiuddin Ibrahim Shirazi, wrote Tazkirat ul-Muluk, in which he attributed Yusuf’s origins to the Aq Qoyunlu Sultan Uzun Hasan. The novel claims about Yusuf’s origins in these works that researchers have ignored necessitate an examination of the issue in full detail. This study analyzes each of these claims by making use of Ottoman and Aq Qkoyunlu chronicles. As a result, the research reveals that the accuracy of these allegations should be questioned. The authors who put forward these claims are assumed to have aimed to strengthen the legitimacy of the sultan of the period due to their own interests or the political circumstances of the sultanate. In this context, the current study has focused on the question of who Yusuf Adil Shah was. As a result, the research has concluded him to have been an ordinary Turk who belonged to the Shiite sect and who’d originally migrated from the city of Save in Iran to the Bahmani lands. The obtained findings provide an important new perspective on Yusuf’s lineage that researchers should take into account

    Riddles with their Explanations by Al-Afzari: A Study and an Investigation

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    يهدف هذ البحث إلى دراسة وتحقيق كتاب للإمام علي بن محمد بن عبد الله الطبيب الأفزري، بعنوان: (الألغاز مع شرحها)، وهو من الكتب النادرة في بابها، إذ يُعنى بالألغاز والأحاجي النحوية، اشتمل على توجيهات لأبيات شتّى مُعْضِلة في الإعراب واللغة والمعنى، وقد جعلته في مقدمة وتمهيد وقسمين؛ خصصت القسم الأول منهما لدراسة الكتاب، فتحدثت فيه عن المؤلف ومؤلفاته، ثم عن اسم الكتاب ونسبته للأفزري، ومصادره، وطريقته في عرض مادته العلمية، ووصف للنسخ الخطّية مع نماذج منها، وجعلت القسم الثاني للنص المحقق. وقد توصّلت إلى أنّ تحقيق هذا الكتاب يُعدُّ إحياءً لنصّ نحويّ لغويّ فريد؛ بما يحويه مِن دقائق ولطائف لغوية يكاد يحار في فهمها الدارسون ويقف عن توجيه إعرابها المتخصصون.This research aims to study and investigate a book written by Imam Ali bin Muhammad bin Abdullah Al-Afzari, titled: Riddles with their Explanations, which is one of the rare books in the field thereof, as it addresses riddles and grammatical mysteries, including directions for various verses that pose challenges in terms of parsing, language and meanings. The researcher divided this research into an introduction, a preface and two sections. The first section is allocated to studying the book, the author and his writings, the name of the book and its attribute to Al-Afzari, his sources, method adopted in presenting his scientific materials, and the description of the written copies with samples. The second section dealt with the investigated text. The researcher concluded that the investigation of the book under study constitutes revival of a unique grammatical text, including the language subtleties and tricks, which are difficult to be grasped by the learners and hardly to be parsed by the specialists

    De-mystifying the Muslimah: Exploring Different Perceptions of Selected Young Muslim Women in Britain

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    In this research I argue that although Islam as a faith is inherently emancipatory, Muslim women are doubly marginalised: by patriarchal interpretations of their faith within Muslim communities and by pluralist society that often does not understand the faith-based values and practices of Muslim women. The empowerment of Muslim women is crucial not just for the women themselves but also for socio-political dynamics within the Muslim community and its relationships in pluralist society. It is from this context, and acknowledging the paucity of academic literature written by Muslim women, that I set out to give voice to them, so that their opinions may be heard in discourses that they think are relevant to their lives. By encouraging Muslim women to take voice and by facilitating mechanisms for these voices to be heard, this research presents alternate narratives of Muslim women that challenge dominant media imagery of the oppressed and subjugated Muslim woman. These narratives, which are by and for Muslim women, portray instead the inherent diversity in the category 'Muslim woman' and thus add more facets to the category 'woman'. I used an ethnographic methodology that involved participants as contributors in the creation of new knowledge. Semi-structured interviews with 45 young university-educated Muslim women and 7 group discussions were used as initial data-gathering tools. The penultimate ethnographic stage involved Muslim women creating 3-minute long self-representational digital stories (DSTs), which consist of an autobiographical narrative accompanied by still pictures. This was a process of self-reflection for the women and an opportunity to take voice and to be heard. The subsequent screening of these DSTs to audiences who were not Muslim resulted in discussion and active debate about the reasons for prevalent (mis)understandings of Muslim women and stereotypes were challenged. In its initiation of more balanced representations of Muslim women this research empowers Muslim women, and by contributing to dialogue and cohesion it also empowers pluralist society as a whole. This research clarifies the overlapping priorities and identities of young British Muslim women and initiates new discourses, as narrated by the women, on subjects including religious interpretation and practice, feminism, media representation and social cohesion. In the research findings I propose an evolving British-Muslim identity among Muslim youth (in this case young women) which is distinct from that of their parents; a theological articulation of a 'feminist' struggle for women's rights; and the need to engage with the media and others to create positive representations of Muslim women. Experiences with DSTs indicate the potential of personal narratives and interaction for the purposes of inter-community dialogue

    A Study in the Context of Modern Approaches to the Sensational Miracles in Quran: The Example of Mustafa Öztürk -II

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    Bu makale iki bölüm halinde planlanan çalışmanın ikinci ve nihai kısmıdır. Araştırmada modern mucize yaklaşımları bağlamında Mustafa Öztürk'ün yorumları değerlendirilmektedir. Öztürk, peygamberlerin elinde gerçekleşen mucizelerin bilinen şekliyle meydana gelmediği kanaatindedir. Araştırmacının bu yaklaşımı, mucize konusundaki genel kabul ve anlayışlardan farklılık arz ettiği için incelemeye değer görülmüştür. Bu kapsamda Öztürk'ün hazırlamış olduğu ,Kur'an-ı Kerim Meali-Anlam ve Yorum Merkezli Çeviri' adlı Kur'ân meâli esas alınmıştır. Çalışmada Hz. Süleyman, Hz. İsa ve son peygamber Hz. Peygamberle ilgili söz konusu olan mucizelere yaklaşımları irdelenmiştir. Yapılan inceleme sonucunda yazarın bir kısım mucizelerde literal çeviri ile yetindiği, diğer bir kısım mucizeler için düştüğü açıklayıcı notlarda ise mucizelere mesafeli tutum takındığı gözlenmiştir. Bununla beraber bazı açıklamalarda siyak-sibak, Kur'ân bütünlüğü gibi tefsirin temel kriterlerinden zaman zaman ödün verildiği ve zorlama yorumlara gidildiği tespit edilmiştir. Bu yönüyle söz konusu yaklaşımların benzeri düzlemdeki modern yorumlarla aynı zaafları taşıdığı anlaşılmıştırThis paper is the second and final part of the study planned as two parts. Mustafa Öztürk’s comments are evaluated in this study within the scope of modern miracle approaches. Öztürk is of the opinion that the miracles of prophets didn’t perform as is known. Since this attitude of the researcher differs from the general acceptance and approaches, it is found searchable. Öztürk’s Quran meaning called ‘Meaning of Quran-Meaning and Comment-Centered Translation’ is selected as the baseline. The approaches of Öztürk about the miracles of Prophet Suleiman, Jesus and the last prophet Muhammad are reviewed in this study. It is seen at the end of the analyses that the author contents himself with some of the miracles and takes an uncompanionable stance for the rest of the miracles in his explanatory notes. Moreover, there compromised on the basic criteria of hermeneutics such as Quran integrity, siyak-sibak. The strained interpretations can also be seen in his works. From this aspect, it is understood that the approaches mentioned carrying the same frailties as the modern interpretations the similar platfor
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