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Those charged and authorized with the acquisition and usage of all types of public resources are responsible for obtaining, using, accounting for, reporting resources in an effective, economical, efficient and legal way, and taking the necessary precautions to prevent their misusage. They have to report to the offices that are authorized regarding these issues. In this context, overpayment and undue payments made by public administrations become significant in terms of using public resources in an effective, economical, efficient, and legal way. One of the confusing issues for public institutions regarding salaries and similar payments to civil servants is on which legislation provisions should collection of salaries, additional course, severance, additional payment and similar payments should be collected in terms of overpayment and undue payments made for civil servants. In practice, most institutions interpret overpayments and undue payments to civil servants as public loss, and they carry out collection operations within the framework of the provisions of the Directive on Collection of Public Loss.

Overpayment and undue payment refer to all forms of payments that are determined to be excessively or improperly made by an institution to employers, insurance holders, voluntary insurance holders, those who receive income or monthly payment, beneficiaries of these, holders of general health insurance and their dependents. An institution might provide more payment to a civil servant than they deserve due to reasons originating from the civil servant themselves or the administration. The purpose of this study is to explain in detail what overpayment and undue payment are and describe operations regarding collection of overpayments and undue payments, calculation of interest to be applied on these and accounting for it by providing examples.

This paper aims to develop a novel approach to Islamic deposit insurance, specifically addressing the deficiencies in the current prevailing models of Islamic deposit insurance.

The analysis in this paper adopts a qualitative content analysis approach to review the existing literature on Islamic deposit insurance and propose a new model.

The proposed model includes a revised scheme. In the event of a bank failure, the funds used to reimburse depositors of the failed bank are divided into two distinct categories. The first category includes nonrepayable premiums that have been previously paid by the failed bank and managed by the Islamic deposit insurance agency or Islamic deposit insurance corporation. The second category comprises qard hasan, an interest-free loan provided by the Islamic deposit insurance agency or Islamic deposit insurance corporation using the deposit insurance funds from the collective pool of premiums of other banks.

The proposed model ensures that well-managed banks are not unfairly burdened by the failures of their poorly managed counterparts, thus preventing a sense of unfairness and inefficiency. Implementing the proposed model may result in higher business practices and risk management standards, ultimately leading to better depositors’ protection and banking system’s stability.

This paper offers a significant contribution to the limited literature on Islamic deposit insurance. The proposed model enriches the discourse and offers valuable insights for the future development of Islamic banking.

This study aims to pinpoint gaps in the literature on corporate governance and remuneration by producing a comprehensive bibliometric review for the period 1990–2020.

Bibliometric analysis is the quantitative study of the bibliographic material in a specific research field. It allows an analyst to classify that material by paper, journal, author, indexation, institution or country, among other possibilities. This study reviews a total of 298 Web of Science–indexed journal articles on corporate governance and top-management remuneration schemes.

The authors find five distinct research strands: (1) firm performance and remuneration of top management, (2) the remuneration and independence of boards of directors and the efficiency of boards of directors as a governance system, (3) outside-director remuneration and the efficiency of outside directors as a monitoring system, (4) director remuneration and the corporate governance of companies and (5) the role of ownership structure and top managers' compensation schemes as corporate-governance tools. The authors identify gaps in the literature and avenues for future research for each of these strands.

The authors’ findings have implications for board diversity (e.g. gender diversity), remuneration policy for top-level managers and governance issues (independent directors, separation of ownership with control). This study is the only one to summarize the key topics on which top research has been focused and can be broadly used for corporate governance management perspective.

This paper provides an overview of how the literature on corporate governance and remuneration has developed and a synopsis of the most influential and most productive authors, countries and journal sources. It creates an opportunity for other researchers to focus on this area. This study will also serve as a foundation for future meta-analyses.

WHY is it, may we enquire, that so few work study technicians write about work study?

The purpose of this monograph is to examine the main elements of the Copyright Designs & Patents Act 1988 which received the Royal Assent on the 15th November 1988. The Act provided for a major overhaul of the law on copyright and on registered designs, as well as certain adjustments to patent and trademark law and two major new regimes on performers' rights and design rights. While this is a major domestic reform the law is unlikely to remain unaltered for long because of the move towards a single market within the E.E.C. by 1992. This will lead to the introduction of harmonised regimes on the various elements of intellectual property law such as copyright and industrial design which will no doubt require some readjustment to U.K. domestic law. Recently the E.E.C. Commission published a Green Paper on “Copyright and the Challenge of Technology” which suggests solutions to some questions such as the vexed problem of illegal home taping which are different to those adopted by the U.K. in the new Act. [On 21/12/88 a draft directive on Copyright & Computer Software which proposes a harmonised regime for the protection of computer programs and related matters was published]. It also has to be borne in mind that while Article 222 of the Treaty of Rome states that the treaty does not affect the existence of national intellectual property right regimes the “exercise” of these national rights may be found to infringe the provisions of the Treaty on free movement of goods (Arts. 30–36) or on competition law (Arts. 85–86).

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

This paper aims to investigate how bribery is conducted in multinational corporations. In particular, sources of funding and methods of transferring bribes are investigated.

In all, 100 interviews were conducted with criminals and white-collar crime prevention experts, and responses were subjected to qualitative content analysis.

The interviews and survey revealed concrete techniques for creating funds for bribery and transferring bribes to counterparties. The results indicate that the compliance mechanisms aimed at preventing bribery in multinational corporations can be easily circumvented.

This study’s findings were limited to the perspectives of 100 interviewees. Hence, it is possible that a study with a larger sample conducted in different countries or at a different time could have yielded different results.

Identifying the concrete methods of funding and transferring bribes should provide both compliance officers and legislators with valuable insights into criminal activity. By better understanding the specific steps taken by criminals, compliance officers should be able to more effectively combat bribery.

Whereas the prior literature has focused on the organizations and mechanisms involved in combating bribery, this paper instead explores how criminals avoid detection by taking into account existing compliance mechanisms and criminal perspectives.