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Article
Publication date: 28 June 2023

Ihda Arifin Faiz

This study aims to investigate the public deficit issue by contrasting conventional and Islamic views encompassing the paradigm, technical base, orientation and consequence…

Abstract

Purpose

This study aims to investigate the public deficit issue by contrasting conventional and Islamic views encompassing the paradigm, technical base, orientation and consequence detailed in nine discussions, which are rarely investigated in the research. There is a predisposition that contemporary Muslim scholars discuss the public deficit as well as the private sector perspective, which is used in the conventional conception, without riba as a primary feature.

Design/methodology/approach

The paper develops a comparative approach that derives two perspectives from the available literature using the qualitative method under the critical thinking method. It was drawn up in detail on how the paradigm and its related budgeting process contribute to public deficits, mainly in government institutions.

Findings

The paper reveals a prominent difference in public deficit in the Islamic view from a conventional perspective. From 9 points of comparison, the analysis covers 18 discussion that differentiates between private and public area criticism seems to overlap. The foundation giving a unique perspective in Islam toward public deficit is the concept of ownership that differs from capitalism, mainly the function of public spending is to distribute the wealth among people not for economic growth. The Islamic Government spent for public purposes based on cash-basis budgeting. The budgeting system in Islamic public spending is founded on treasure availability.

Research limitations/implications

The paper uses a qualitative method that cannot empirically snapshot the actual or factual condition, in which subjectivity plays a plausible role. Furthermore, there is no actual sample (best practices) of the concept to be examined.

Practical implications

The research encompasses overlap between Islamic and conventional perspectives, including public and private issues regarding public deficits. The main beneficiary of the paper is a policymaker, including academicians or practitioners who are appropriate to use the concept in their circumstances.

Originality/value

The study is a pioneering study in public deficit comprehensively comparing conventional and Islamic perspectives and drawing up conceptual and technical aspects.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Book part
Publication date: 9 August 2023

Erin Sorensen

Turkey hosts the largest number of refugees of any nation globally, and the influx of Syrian refugees has placed massive strain on the Turkish education system. In response, the…

Abstract

Turkey hosts the largest number of refugees of any nation globally, and the influx of Syrian refugees has placed massive strain on the Turkish education system. In response, the Promoting Integration of Syrian Children to the Turkish Education System (PICTES) program was implemented to help strengthen the Turkish public-school system and increase education access for Syrian refugee students. This chapter uses Bacchi’s (2009) method of policy analysis to look deeply at the underlying assumptions in the PICTES program. This analysis reveals that while the PICTES program has made great strides toward helping refugee students gain more long-term and sustainable access to education, it reflects cultural deficit thinking and focuses more on what refugees’ lack and need than on what they already have. The author argues that the PICTES program needs to be revised to change the current deficit approach and emphasize recognizing and leveraging refugees’ cultural wealth.

Details

Education for Refugees and Forced (Im)Migrants Across Time and Context
Type: Book
ISBN: 978-1-83753-421-0

Keywords

Book part
Publication date: 4 July 2013

Victoria Paraschak

Purpose – In this chapter, I explore and argue for a theoretical shift in research about Aboriginal physical activity practices in Canada, from a deficit

Abstract

Purpose – In this chapter, I explore and argue for a theoretical shift in research about Aboriginal physical activity practices in Canada, from a deficit perspective to a strengths perspective that incorporates practices of hope.

Design/methodology/approach – After briefly describing my concerns about analysing Aboriginal physical activity practices from a deficit perspective, I outline, apply and argue for the benefits of a research approach that begins with a strengths perspective and incorporates practices of hope.

Findings – I argue that all individuals have strengths and places where they can exercise power. An adoption of complementary power relations framed within the practices of hope, which include availability and listening with an openness to co-transformation, further clarifies how to adopt a strengths perspective analysis of Aboriginal physical activity practices.

Originality/value – In adopting a strengths perspective, I am committed to actively identifying existing strengths as a starting point, along with resources that can be used to further those strengths. Strengths are then used to address identified barriers to physical activity. The practices of hope outline how non-Aboriginal allies can work alongside Aboriginal individuals to co-transform physical activity in a manner that enhances physical activity practices for all those involved.

Details

Native Games: Indigenous Peoples and Sports in the Post-Colonial World
Type: Book
ISBN: 978-1-78190-592-0

Keywords

Article
Publication date: 3 October 2023

Ellie Norris, Shawgat Kutubi, Steven Greenland and Ruth Wallace

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres…

Abstract

Purpose

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.

Design/methodology/approach

Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.

Findings

This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.

Practical implications

This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.

Originality/value

One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 11 August 2021

Jennifer A. Kurth, Michael L. Wehmeyer, Carly A. Roberts and Elissa Lockman Turner

Assessing learners with extensive support needs has traditionally been rooted in deficit perspectives, in which student incapacities are highlighted. We start this chapter with an…

Abstract

Assessing learners with extensive support needs has traditionally been rooted in deficit perspectives, in which student incapacities are highlighted. We start this chapter with an overview of this historical view and identify its shortcomings. Next, we identify alternate assessment and progress monitoring as key efforts for shifting the lens from deficit-oriented assessment toward more grade-aligned, inclusive-, and strengths-based strategies. We also identify strategies for comprehensive assessment that can continue this shift in approach. Finally, we conclude with ideas for future directions in assessing learners with extensive support needs.

Details

Traditional and Innovative Assessment Techniques for Students with Disabilities
Type: Book
ISBN: 978-1-83909-890-1

Keywords

Article
Publication date: 1 August 1998

Barry Howcroft

Examines the traditional function of commercial banks as financial intermediaries between deficit and surplus sectors. Fundamental to this function has been the assumption that…

4723

Abstract

Examines the traditional function of commercial banks as financial intermediaries between deficit and surplus sectors. Fundamental to this function has been the assumption that banks can intermediate at lower costs than those prevailing with direct financing arrangements, but developments in corporate wholesale financing over the past 20 years or so have undermined this “cost imperative” for large companies. This has resulted in disintermediation of commercial banks by large companies and introduced a large degree of product innovation in wholesale corporate finance. These innovations have meant that commercial banks have become more investment bank oriented. Traditional on‐balance sheet services for large companies have been largely replaced by off‐balance sheet activities such as providing investment advice and making placements. These changes in business activity have had an effect on the commercial banks’ principal sources of income and the risks inherent in their business. Innovations in corporate wholesale banking have implications which go beyond the corporate wholesale market and have changed the commercial banks’ “business philosophy” and methods of management.

Details

European Journal of Innovation Management, vol. 1 no. 2
Type: Research Article
ISSN: 1460-1060

Keywords

Book part
Publication date: 2 January 2013

Amina M. Turton and Satasha Green

An increase (>150%) in the number of children experiencing learning difficulties is occurring due to changes influencing identification processes within our legislative mandates…

Abstract

An increase (>150%) in the number of children experiencing learning difficulties is occurring due to changes influencing identification processes within our legislative mandates (Kavale, 2005; Kavale, Holdnack, & Mostert, 2005). There are also federal mandates that set the stage for our current practice changes, a specific learning disability (SLD) definition that has remained unchanged, and new initiatives steeped in older approaches that set the stage for complex interpretations (Kavale, 2005; Kavale & Forness, 2003). Can our current and past approaches foster the development of approaches which will better support our at-risk youth and their experience of learning disabilities? Pertinent questions are (a) who is this group of at-risk individuals? (b) what are the characteristics? (c) what approaches best support and deviate the path from a fully-fledged diagnoses of SLD? and (d) what approaches best support and identify the presence of SLD? This chapter will share the current landscape of practice for supporting students who are deemed at-risk for developing learning disabilities or school failure. The chapter explores the historical perspectives of identification and how they have influenced the change to the current initiative of response to intervention/instruction (RtI), its strengths, and its needs. Patterns across the pertinent issues are discussed.

Details

Learning Disabilities: Identification, Assessment, and Instruction of Students with LD
Type: Book
ISBN: 978-1-78190-426-8

Content available
Book part
Publication date: 16 November 2022

Abstract

Details

International Case Studies in Service Learning
Type: Book
ISBN: 978-1-80071-193-8

Book part
Publication date: 11 May 2017

Rolf van der Velden and Dieter Verhaest

The explicit assumption in most literature on educational and skill mismatches is that these mismatches are inherently costly for workers. However, the results in the literature…

Abstract

The explicit assumption in most literature on educational and skill mismatches is that these mismatches are inherently costly for workers. However, the results in the literature on the effects of underqualification or underskilling on wages and job satisfaction only partly support this hypothesis. Rather than assuming that both skill surpluses and skill deficits are inherently costly for workers, we interpret these mixed findings by taking a learning perspective on skill mismatches. Following the theory of Vygotski on the so-called “zone of proximal development,” we expect that workers who start their job with a small skill deficit, show more skill growth than workers who start in a matching job or workers with a more severe skill deficit. We test this hypothesis using the Cedefop European skills and jobs survey (ESJS) and the results confirm these expectations. Workers learn more from job tasks that are more demanding than if they would work in a job that perfectly matches their initial skill level and this skill growth is largest for those who start with a small skill deficit. The learning opportunities are worst when workers start in a job for which they have a skill surplus. This is reflected in the type of learning activities that workers take up. Workers with a small skill deficit are more often engaged in informal learning activities. Finally, workers who started with a small skill deficit are no less satisfied with their job than workers who started in a well-matched job. We conclude that a skill match is good for workers, but a small skill deficit is even better. This puts some responsibility on employers to keep job tasks and responsibilities at a challenging level for their employees.

Details

Skill Mismatch in Labor Markets
Type: Book
ISBN: 978-1-78714-377-7

Keywords

Article
Publication date: 11 June 2018

Toya Jones Frank

This study aims to highlight the perspectives of one black male middle-school mathematics teacher, Chris Andrews, about developing black students’ positive mathematics identities…

Abstract

Purpose

This study aims to highlight the perspectives of one black male middle-school mathematics teacher, Chris Andrews, about developing black students’ positive mathematics identities during his first year of teaching middle-school mathematics in a predominately black school. The author’s and Chris Andrews’ shared experiences as black Americans opened the door to candid conversations regarding the racialized mathematical experiences of “our” children, as he referred to them during the interviews.

Design/methodology/approach

The author used case study methodology (Yin, 2009) to illuminate Chris’s salient academic and personal experiences, approaches to teaching mathematics and ways that he attended to mathematics identity in practice. The author used sociopolitical and intersectional theoretical framings to interpret the data.

Findings

Chris’s perspective on teaching mathematics and developing mathematics identity aligned with taking a sociopolitical stance for teaching and learning mathematics. He understood how oppression influenced his black students’ opportunities to learn. Chris believed teaching mathematics to black children was his moral and communal responsibility. However, Chris’s case is one of tensions, as he often espoused deficit perspectives about his students’ lack of motivation and mathematical achievement. Chris’s case illustrates that even when black teachers and black students share cultural referents; black teachers are not immune to the pervasive deficit-oriented theories regarding black students’ mathematics achievement.

Research limitations/implications

The findings of this work warrant the need to take intersectional approaches to understanding the ways of knowing that black male teachers bring to their practice, as Chris’s identity as a black person was an interplay between his black identity and other salient identities related to ability and social class.

Practical implications

Chris, even while navigating deficit-oriented perceptions of his students, provides an example of bringing a sociopolitical consciousness to teaching mathematics and to support novice black male teachers in their content, pedagogical, and dispositional development.

Originality/value

This work adds to the limited body of literature that highlights the experiences of black teachers in a subject-specific context, particularly in science, technology, engineering, and mathematics (STEM) subject areas that have historically marginalized the participation of black people.

Details

Journal for Multicultural Education, vol. 12 no. 2
Type: Research Article
ISSN: 2053-535X

Keywords

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