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يناقش البحث صيغا جديدة من الصيغ المعاصرة في التبادلات المالية (الأوراق المالية قصيرة الأجل). وبعد التعريف بها وبيان أصلها الشرعي، تناولت الدراسة البعد المقاصدي لهذه الأوراق المالية، وإذا كان قصد مشرعي القانون الخاص من هذه الأوراق السرعة، والائتمان، والتوثيق، فهذه المقاصد تتفق مع قصد الشارع من استيفاء الحقوق، وحفظ الأموال، ومبدأ التوثيق العام، كما تنطلق من روح الاقتصاد الإسلامي، من حرية السوق والتنافس، والتيسير في المعاملات التجارية، وكسر الحواجز بين الطبقات، وسرعة تبادل المال وتنقله، وتحريم الإكتناز، والوضوح والشفافية التي تعتبر معيار لصحة العقد وبركته، فالمعاملات المتكررة لها خصوصية في التشريع الفقهي الذي يتوافق مع متطلبات السوق، وحركته في العامة. وقد استخدم الباحث المنهج الوصفي التحليلي، بمناقشة المنتج المالي وبيان مفهومه، ثم جذره المقاصدي، وتحليل نصوص الشارع في ذلك، وبيان قصد الشارع من هذه الأوراق المالية. الكلمات المفتاحيّة: الأوراق التجارية (الكمبيالة، سندات لأمر، الشيك)، العرف التجاري، الائتمان، التوثيق، التبادل. Abstract The research discusses new forms of contemporary formulas in financial exchanges (short-term securities). After the definition and stating their legal origin, the study examined the intent dimensions of these securities. If the intention of the private law legislators of these securities is to quickness, credit, and documentation, thus, these purposes are in line with the legislator's intends to fulfill the rights, preserve the funds, and the principle of public documentation. It is also in line with the spirit of the Islamic economy, of market freedom, and competition, to facilitate trade transactions, to break down barriers between classes, the speed of exchange and transfer of money, the prohibition of hoarding, clarity, and transparency that are a criterion for the validity of the contract And his blessing. The repeated transactions have specificity in the jurisprudential legislation that corresponds to the requirements of the market, and its movement in public. The researcher used the descriptive-analysis method by discussing the financial product and explaining its concept. Its intent root, and analyzing the legislator texts in that, and explaining the intent of the law-giver from these securities. Keywords: Business papers, bills to order, check, trade usage, credit, documentation, exchange.

Current and past economic and financial crises have changed the behaviour of busi-ness leaders, managers, and investors, as well as accounting professionals (financial accountants, bookkeepers, management accountants, auditors). The fear of further financial crises has forced accounting reforms, the revision of auditing standards, and a restructuring of corporate governance systems in many countries to provide a relia-ble framework for companies’ activities and performance. The International Federa-tion of Accountants (IFAC) board founded the International Ethics Standard Board for Accountants (IESBA), which issued the Code of Ethics for Professional Account-ants (IFAC Code) as a set of globally accepted guidelines for ethical conduct. The first version was published in 1990, and it was recommended (but not mandatory) for IFAC members to adopt. Establishing a unified code of ethics was one of the major achievements of IFAC that provided solid guidelines for accounting professionals across the world. Prior research indicates that the IFAC Code has been moderately successful in the attempt to harmonise ethics standards for professional accountants worldwide. As globalisation continues to affect business culture and technology, and, consequently, the focus of business, the accounting profession must keep pace and reassess its role in the world economy, but also in society. This is especially important during economic and financial crises, when the classic entrepreneurial model is not sustainable. Not only can a code of ethics can provide a framework for appropriate employee behaviour and establish a better corporate culture, it can also improve lead-ership, help organisations to comply with government guidelines, and enable organisa-tions to be more socially responsible. Many ethical issues could be explored in the con-text of Corporate Social Responsibility (CSR), not only in times of crisis. The high-profile ethical failures of professional accountants in recent decades taught us the importance of ethics education. A professional accountant’s responsibility is not exclusively to satisfy the needs of an individual client or employing organization. All accountants should act in the public interest by complying with fundamental ethical principles (integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour) since these principles establish the standard of expected behaviour. Therefore, accounting ethics should be promoted much more in education and in practice. Accounting and business educators have a special responsibility to ex-amine and teach ethics in the broader context of globalisation. Regulations and volun-tary standards aim at minimizing fraud and manipulation of business information, but ethical behaviour is the key to achieving an honest business environment and sustaina-ble growth.

PurposeThis study explores the everyday experiences of researchers in assessing their own and others' research, highlighting what “good” qualitative accounting research is from their perspectives.Design/methodology/approachThe analysis is based on interviews with accounting scholars from the UK, Germany, Italy, Spain and Australia, with diverse ethnic background and methodological preferences.FindingsInterviewees pointed to a plurality of practical, and to some extent tacit, ways in which they demonstrate and assess the quality of research, concerning “contribution”, “consistency” and “confidence”, with generalizability being seen as more controversial and difficult to attain. In general, interviewees highlighted the underlying ambiguity on what constitutes good research in the qualitative accounting community, contrasting it to the perceived stronger clarity to be found in the quantitative accounting community. This was seen as potentially strengthening the positions of “gatekeepers” in the accounting communities, and encouraging conformance and “signaling” behaviors, at the risk of hampering innovation.Originality/valueThe main critical issues affecting qualitative research quality highlighted by interviewees concern the engagement with the world of practice, and with theory and literature, the importance of accounting for the analysis of qualitative data and for the messiness of the underlying process, and the implicit search for compliance with editors' and community's expectations and conventions. These findings suggest the need to continue debating how to assess the quality of qualitative research in everyday activities, and reflect on how to promote acceptance and openness to pluralism, in scientific communities, as well as in data collection, analysis, in the theorizing, and in connecting epistemology and methodology.

With the global increase in the use of traditional and complementary remedies for the prevention and treatment of illness, the quality and safety of these medicines have become a significant concern for all regulatory authorities. Herbal medicines are the most commonly used form of traditional and complementary medicines in the world and the efficacy and safety of herbal medicines, like conventional medicines, largely depends on their quality from planting to harvesting, preprocessing and final processing. Due to the inherent complexity of herbal medicines, often containing an array of active compounds, the primary processing of herbal medicines has a direct influence on their quality. Quality concerns are the reason why the medicines regulatory agencies insist that manufacturers of medicines strictly follow Good Manufacturing Practices since it is an essential tool to prevent instances of contamination, mix-ups, deviations, failures and errors. However, a strict application of GMP requirements is expensive and would drive the prices of the manufactured products up. As a result, a maturity level grading of facilities is proposed as a way of justifying the costs incurred for manufacturers desiring to reach a broader market and investing in continuous improvement. 36 Good Manufacturing Practice (GMP) inspection reports of local herbal manufacturers conducted by National Drug Authority were analyzed to establish the type and extent of deficiencies to GMP requirements for local herbal manufacturers in Uganda. The different GMP chapters and related sub-parameters constituted the variables used for the analysis of conformity to requirements. The primary outcome variable was the conclusion regarding compliance or noncompliance of the inspected local herbal manufacturing facility. GMP parameters that were frequently defaulted by local herbal manufacturers and the corresponding frequencies were identified. The Pearson Chi-square test was applied independently on each category to find the association that existed between conformity and the questions in each category. Only 22% (8) of the 30 inspected facilities were found to comply with GMP requirements, as per National Drug Authority (NDA) guidelines; while the majority of the facilities, 28 (78%), were found not to comply. Of the facilities inspected, 25 were undergoing GMP inspection for the first time. A total of 1,236 deficiency observations were made in the 36 inspection reports reviewed for the study. The mean for all deficiencies was 34.3, and the standard deviation was 15.829. 91.5% of the facilities did not have mechanisms for a record of market complaints; 80.9% did not meet documentation requirements; 78.9% did not have quality control measures in place, and 65.7% did not meet stores requirements. By encouraging a culture of self/voluntary improvement through the introduction of listing of manufacturers based on a maturity level grading, the National Drug Authority will improve the Herbal Medicines sector as per the mandate of improving the herbal medicine industry. Also, increased sensitization of all relevant stakeholders regarding the requirements for GMP should be intensified.

PurposeThe purpose of this paper is to provide a theoretically informed analysis of a struggle for power over the regulation of corporate social responsibility (CSR) and social and environmental accounting and reporting (SEAR) within the European Union.Design/methodology/approachThe paper combines insights from institutional theory (Lawrence and Buchanan, 2017) with Vaara et al.’s (2006) and Vaara and Tienar’s (2008) discursive strategies approach in order to interrogate the dynamics of the institutional “arena” that emerged in 2001, following the European Commission’s publication of a Green Paper (GP) on CSR policy and reporting. Drawing on multiple sources of data (including newspaper coverage, semi-structured interviews and written submissions by companies and NGOs), the authors analyse the institutional political strategies employed by companies and NGOs – two of the key stakeholder groupings who sought to influence the dynamics and outcome of the European initiative.FindingsThe results show that the 2001 GP was a “triggering event” (Hoffman, 1999) that led to the formation of the institutional arena that centred on whether CSR policy and reporting should be voluntary or mandatory. The findings highlight how two separate, but related forms of power (systemic and episodic power) were exercised much more effectively by companies compared to NGOs. The analysis of the power initiatives and discursive strategies deployed in the arena provides a theoretically informed understanding of the ways in which companies acted in concert to reach their objective of maintaining CSR and SEAR as a voluntary activity.Originality/valueThe theoretical framework outlined in the paper highlights how the analysis of CSR and SEAR regulation can be enriched by examining the deployment of episodic and systemic power by relevant actors.