scholarly journals Research horizons for public and private not-for-profit sector reporting: moving the bar in the right direction

2019 ◽  
Vol 59 (1) ◽  
pp. 59-85 ◽  
Author(s):  
David J. Gilchrist ◽  
Roger Simnett
2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Usman ◽  
Asmak Ab Rahman

Purpose This paper aims to study waqf practice in Pakistan with regard to its utilisation in funding for higher educational institutions (HEIs) and investigates waqf raising, waqf management and waqf income utilisation. Design/methodology/approach The paper is based on the views of 11 participants who are actively involved in the waqf, its raising, management and income utilisation, and is divided into three subcategories: personnel of higher educational waqf institution, personnel of waqf regulatory bodies and Shari’ah and legal experts as well as archival records, documents and library sources. Findings In Pakistan, both public and private awqaf are existing, but the role of private awqaf is greater in higher education funding. However, due to lack of legal supervision private awqaf is considered as a part of the not-for-profit sector and legitimately registered as a society, foundation, trust or a private limited company. Waqf in Pakistan is more focusing on internal financial sources and waqf income. In terms of waqf management, they have firm guidelines for investing in real estate, the Islamic financial sector and various halal businesses. Waqf uses the income for developmental and operational expenditure, and supports academic activities for students and staff. Waqfs are also supporting some other HEIs and research agencies. Thus, it can be revealed that a waqf can cater a sufficient amount for funding higher educational institutions. Research limitations/implications In Pakistan, both public and private awqaf are equally serving society in different sectors, but the role of private awqaf is much greater in funding higher education. Nevertheless, the government treats private awqaf as a part of not-for-profit sector in the absence of a specific legal framework and registers such organisations as society, foundation, trust or private limited company. The waqf in Pakistan mostly relies on internal financial resources and income from waqf assets. As the waqf managers have over the time evolved firm guidelines for investment in real estate, Islamic financial sector and various other halal businesses, and utilisation of waqf income on developmental and operational expenditures, academic activities of students and educational staff, other HEIs and research agencies, it can be proved that the waqf can potentially generate sufficient amount for funding HEIs. Practical implications The study presents the waqf as a social finance institution and the best alternative fiscal instrument for funding works of public good, including higher education, with the help of three selected waqf cases. Hence, the paper’s findings offer some generalisations, both for the ummah at large and Pakistan. Social implications The paper makes several policy recommendations for policymakers, legislators and academicians, especially the government. As an Islamic social finance institution, the waqf can help finance higher education anywhere around the world in view of the fact that most countries grapple with huge fiscal deficits and are hence financially constrained to meet growing needs of HEIs. Originality/value The study confirms that the waqf can be an alternative source for funding higher education institutions whether it is managed by the government or is privately controlled.


1990 ◽  
Vol 84 (3) ◽  
pp. 126-126
Author(s):  
A. Gidget Hopf

In New York State, an effective and cooperative relationship exists between the Council of Agency Administrators— comprising 17 not-for-profit agencies—and the Commission for the Blind and Visually Handicapped. This paper examines the role of each organization and hopes for future collaborative plans, including calls from the agencies for a combined state Office of Rehabilitation Services.


Author(s):  
Patricia S. Parker ◽  
Jing Jiang ◽  
Courtney L. McCluney ◽  
Verónica Caridad Rabelo

Difference in human experience can be parsed in a variety of ways and it is this parsing that provides the entry point to our discussion of “race,” “gender,” “class,” and “sexuality” as foci of study in the field of organizational communication. Social sorting of difference has material consequences, such as whether individuals, groups, organizations, communities, and nations have equal and equitable access to civil/participative liberties, food, clean water, health, housing, education, and meaningful work. Communication perspectives enable researchers to examine how difference is produced, sustained, and transformed through symbolic means. That is, communication organizes difference. In the field of organizational communication the communicative organizing of race, gender, class, and sexuality is examined in everyday social arrangements, such as corporate and not-for-profit organizations, communities, and other institutional contexts locally and globally. Topics of central concern in organizational communication difference studies are those related to work and the political economy of work, such as labor, conflicts between public and private domains, empowerment, and agency. Research on race, gender, class, and sexuality as communicatively structured difference has progressed in the field of organizational communication from early top-down functionalist approaches, to bottom-up and emergent interpretive/critical/materialist methods, to poststructuralist approaches that deconstruct the very notion of “categories” of difference. More complex intersectional approaches, including queer theory and postcolonial/decolonial theory, are currently gaining traction in the field of organizational communication. These advances signal that difference studies have matured over the last decades as the field moved toward questioning and deconstructing past approaches to knowledge production while finding commensurability across diverse theoretical and research perspectives. These moves open up more possibilities to respond to societal imperatives for understanding difference.


Author(s):  
Emma Parry ◽  
Clare Kelliher

This chapter examines human resource management (HRM) in organizations in the not-for-profit sector. It examines the use of HRM practices relating to recruitment, selection, training, reward, performance management, communication, and diversity in not-for profit organizations, drawing on data collected via the Cranet survey. In the light of ongoing debate about how the not-for-profit sector differs from, or is similar to, the public and private sectors, we compare the findings across sectors. Furthermore, in line with commentary about the increasing importance of HRM in this sector, we compare the data collected in 2014/15 with the findings from the 2009/10 survey. We show that many of the HRM practices used in the not-for-profit sector are similar to those used in the public and private sectors, making it difficult to identify a unique not-for-profit approach to HRM. However, we also suggest that some elements of the commonly cited values-based approach to HRM remain.


Housing Shock ◽  
2020 ◽  
pp. 237-252
Author(s):  
Rory Hearne

This chapter sets out why the connection between housing and the environment urgently needs to be moved centre stage in both the housing and climate debates. It links climate change and housing together conceptually through the centrality of home to the human existence. It sets out a new housing plan: a Green New Deal for Housing in Ireland which details the key solutions for transforming our housing systems to provide affordable, sustainable homes for all. This includes a new housing plan, A Green New Deal for Housing in Ireland: Affordable Sustainable Homes and Communities for All, including mixed income public housing for all, a dedicated Affordable Sustainable Homes Building Agency, reimagining public housing, transforming social housing from being treated as a stigmatized form of accommodation restricted to very low-income households to becoming a model of desirable housing available and attractive to a much broader range of low- and middle-income households, using public land for public and not-for-profit affordable sustainable homes, how the new housing model can be financed, and why a new housing model should be underpinned by the right to housing as foundation of housing policy and law. It develops indicators for assessing housing models: and compares the market (dualist) model and public, affordable, sustainable, human rights (unitary) model.


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