Despite increasing public attention and media coverage of fraud, no solution to this problem has been designed specifically for the not-for-profit sector. This study focuses on charities in England and Wales and examines variables derived from a content analysis of 42 fraud and 42 no-fraud charities' annual reports and financial statements. We use logistic regression to explain and predict fraud in the charity sector. We examine whether a range of governance-type variables are significantly related to the likelihood of fraud in (...) charities. We find that smaller boards, which imply a small cosy environment for governance, are associated with a greater likelihood of fraud, suggesting that larger boards enhance monitoring in the not-for-profit sector. Also, a low or zero-level of grant funding is associated with a greater likelihood of fraud, implying that monitoring by long-term donors is also important in curbing fraud. (shrink)

The theorisation of fraud has largely been developed in the for-profit sector, and the paper extends this to the not-for-profit sector. Motivated by social control theory, we adopt a qualitative approach to assess the views of key charity stakeholders (social control agents) of charities registered with the Charity Commission for England and Wales about fraud. We find that stakeholders, especially donors and beneficiaries, are often reluctant to label ‘fraud’ as a threat to the sector. This reflects ‘trusting indifference’, a value (...) embedded in the sector that brings more harm than good to the sector in terms of wrongdoing, by hampering effective social control. Adapting existing theories of fraud to charities, we propose a ‘fraud tower’ with three layers: the social layer (trusting indifference), organisational layer (opportunity), and individual layer (fraudsters-opportunity seekers). (shrink)

.........................Turkish ....................... Çalışmanın konusu dindarlık eğilimi ile meslekî tükenmişlik arasındaki ilişkidir. Dindarlık eğilimine göre meslekî tükenmişlik düzeyinde herhangi bir farklılık olup olmadığı ise çalışmanın temel problemini oluşturmuştur. Bu bağlamda meslekî tükenmişlik düzeyini ve dindarlık eğilimini belirlemek için kolayda örnekleme yöntemiyle Gümüşhane il merkezindeki ilkokul, ortaokul ve liselerde görev yapan farklı branşlardaki öğretmenlerden bir örneklem grubu oluşturulmuştur. Elde edilen meslekî tükenmişlik ve dindarlık eğilimi verilerinden yola çıkarak bu iki değişkenin ilişkisi araştırılmıştır. Çalışmada Frekans, Bağımsız t-Testi, Tek Yönlü Varyans AnaliziANOVA testleri kullanılmıştır. (...) Bunun yanında hesaplanan değerleri ve elde edilen verileri değerlendirmek için SPSS (16.0) istatistik paket programı kullanılmıştır. Araştırma iki bölümden oluşmuştur. İlk bölümde dindarlık eğilimi ile meslekî tükenmişlik ilişkisine teorik bir yaklaşım sunulmuştur; meslekî tükenmişlik ve dindarlık kavramı, meslekî tükenmişlikle ilgili yurt içinde ve yurt dışında yapılan araştırmalar ve son olarak da meslekî tükenmişlik ile dindarlık eğilimi arasındaki ilişkiden bahsedilmiştir. İkinci bölümde uygulama kısmı, çalışmanın problemi ve alt problemleri, hipotezler, evren ve örneklem, kullanılan ölçekle ilgili sınırlıklar, çalışma bulgularının analizi, bulguların tartışılması, sonuçlar ve çalışmanın önerileri sunulmuştur. Çalışmanın sonuçlarına göre meslekî tükenmişlik puanları cinsiyet değişkenine göre farklılaşmazken, sosyo-ekonomik durum değişkenine göre anlamlı farklılık göstermiştir. Bunun yanında dindarlık eğilimine yönelik anket maddeleri ile meslekî tükenmişlik puanları arasında anlamlı düzeyde farklılaşmalara ulaşılmıştır. Sonuç olarak dindarlık eğiliminin meslekî tükenmişliğe etki eden faktörlerden biri olduğu tespit edilmiştir. -/- ...................................English ...................... Subject of this study is correlation of occupational burnout with the tendency of religiosity. Our main problem consists of that whether to be any differences in occupational burnout level according to the tendency of religiosity. In this context, it has been propounded that the levels of occupational burnout and tendency of religiosity of a sample group which consists of teachers chosen convenience sampling method from primary schools, secondary schools and high schools in Gümüşhane province. Based on the resulting occupational burnout and tendency of religiosity, investigated the correlation between these two variables. In the study the Frequency, Independent t-Test and One Way Variance Analysis-ANOVA tests were used and the evaluation of data and finding calculated values, SPSS (16.0) statistics software package were used. According to the results of the survey, the occupational burnout scores a differentiation has not been shown according to gender when has been established a significant difference according to socioeconomic status variable as independent variables. Besides, have been established a significant difference between tendency of religiosity of items and occupational burnout scale scores. The study consists of two main parts. In the first part, to provide a theoretical approach to the relationship of occupational burnout and tendency of religiosity; the concept of occupational bornout, the studies made on occupational burnout in domestic and abroad, and finally the relation of occupational burnout and tendency of religiosity have been mentioned. In the second part, considered as part of practice, the problem of the study and sub problems, hypothesis, population and sample, limitations information about the scale used in the study, analyzing the findings of the study, discussing the findings and conclusions and recommendations of the study have been presented. (shrink)

................English....................... The purpose of this study is to reveal university students’ perceptions regarding Holy Qur’an through metaphors. The survey group of study consists of 194 participants who were studying in Theology Department and Social Service Department at Gümüşhane University in the 2014-2015 academic terms. Both quantitative and qualitative methods are used together. The study’s data was collected through a form with the phrase “The Holy Qur’an is similar/like…, because...” and some demographical variables. The Content Analysis Technique was used to interpret (...) data. Results of this study determined that 44 different metaphors regarding Holy Qur’an were given by participants. Theme of these metaphors were compiled as 9 categories consisting of directional, life source, explanatory, key, protective, curative, instructive, speech, and other categories. Top metaphors are in the directional, life source and explanatory categories. Key words are metaphor, perception, The Qur’an perception, religious concepts, and religious symbols. Getting data through comprehensive and in-dept analysis can help to have information about concepts of holy books in the human mind. The purpose of this study is to pick out perceptions of university students with regard to the Holy Qur’an through metaphors. For this reason, these questions are searched by researchers: 1) What are the metaphors which used by university students on description of perceptions regarding the Holy Qur’an? 2) How are the metaphors regarding the Holy Qur’an categorized in terms of common characteristics which produced by university students? 3) Are there any links between socio-demographic variables and composed metaphoric categories? One of the qualitative data collection technics, data collecting through metaphors method is used, and is asked open-ended question in the study. Picking up similarities and diversities under thematic topics is quite easy in the method. Therefore, this method has a functional feature in the sociology, psychology and anthropology, and it gives a wealthy and qualified image about matter, phenomenon, event and situation (Yıldırım & Şimşek 2005, 212). The target population of the study consists of students who were taking education at Gümüşhane University. Easily accessible and availability principles pursued in the sample choosing. In the distribution of participants according to the demographical features, females have 61.9 percent (n:120) and males have 38.1 percent (n:74) in terms of gender. Students who graduated from religious vocational high school is 61.3 percent (n:119), and others who from other high schools is 38.7 percent (n:75) in terms of graduated from different high schools. Students in theology department have 68.0 percent (n:132), and students who were educated in the social service department have 32.0 percent (n:62). Research data is gathered through survey form includes “The Holy Qur’an is like/similar to…, because…” sentence and demographical variabilities. Data, gathered from 194 survey forms, is transferred to the Excel and the SPSS program. In an attempt to reliability of study, gathered metaphors is examined by four area expert. Frequencies (f) and percentages (%) is taken into consideration in the process of replacing metaphors to the tables. Data analysis technique is used on the getting relationships and explaining gathered data, while content analysis technique is used on the interpreting of data. The SPSS program is used in the analysis of quantitative data. Obtained data from the surveys and composed categories is associated with descriptive statements in the verses of the Holy Qur’an. In the composed categories demonstrate distribution of produced 44 different metaphors with regard to the Holy Qur’an as 9 categories. According to this, the sample is represented in the categories as 64.4 % (f:125) is in the ‘directional’, 11.3 % (f:22) is in the ‘life source’, 7.7 % (f:15) is in the ‘explanatory’, 3.1 % (f:6) is in the ‘key’, 3.1 % (f:6) is in the ‘protective’, 2.1 % (f:4) is in the ‘curative’, 2.1 % (f:4) is in the ‘instructive’, 2.1 % (f:4) is in the ‘speech’ and 4.1 % (f:8) is in the ‘other’ categories. Distributions of composed categories are represented according to common characteristics as frequencies and percentages in the next tables. In the distribution of produced metaphors in the ‘directional’ category, university students produced 7 different metaphors (f:125). Frequencies of produced metaphors in the category are such that: guide (f:41), advisor (f:25), mentor (f:19), compass (f:16), road map (f:8), route (f:3) and other (f:13). According to the result, it is understood that aspects of guide, advisor, mentor and compass stood mostly out in the category. In the ‘life source’ category, 6 different metaphors (f:22) is developed by participants. Developed metaphors’ frequencies in the category are the following: life (f:4), lifeblood (f:4), weather (f:2), water (f:2), inheritance (f:2) and others (f:7). So, life and lifeblood aspects stood mostly out in the category. In the ‘explanatory’ category, 5 different metaphor (f:15) is developed by participants. Frequencies of produced metaphors in the category are such that: light (f:5), sun (f:3), flashlight (f:2), torch (f:2) and other (f:3). According to the result, it is understood that aspects of light and sun stood mostly out in the category In the ‘protective’ category, 5 different metaphors (f:6) is developed by participants. Frequencies of produced metaphors in the category are such that: saver (f:2), lifeguard (f:1), hereafter-saving (f:1), escapeway (f:1) and branch to catch (f:1). According to the result, it is understood that aspect of saver stood mostly out in the category. In the ‘instructive’ category, 4 different metaphors (f:6) is developed by participants. Frequencies of produced metaphors in the category are such that: reference book (f:1), dictionary (f:1), priceless book (f:1) and life encyclopedia (f:1). In the ‘speech’ category, it is seen that 4 different metaphors (f:6) is developed by participants. Frequencies of produced metaphors in the category are such that: divine message (f:1), speaking truth (f:1), Allah’s dialogue with us (f:1) and final word (f:1). In the ‘key’ category, 3 different metaphors (f:6) is developed by participants. Frequencies of produced metaphors in the category are such that: a key (f:4), the key of heaven (f:1) and the key of salvation (f:1). In the ‘curative’ category, 2 different metaphors (f:4) is developed by participants. Frequencies of produced metaphors in the category are such that: a pill (f:3) and doctor (f:1). In the ‘others’ category, 8 different metaphors (f:8) is developed by participants. Frequencies of produced metaphors in the category are such that: world (f:1), the friend of lonely passenger (f:1), the tree with fruit (f:1), hereafter (f:1), priceless treasure (f:1), miracle (f:1), philosophy (f:1) and mirror (f:1). Participants composed of 44 different metaphors regarding the Holy Qur’an. The metaphors were summed up in the 9 categories as ‘directional’, ‘life source’, ‘explanatory’, ‘key’, ‘protective’, ‘curative’, ‘instructive’, ‘speech’ and ‘other’ To results of the study; guide, advisor, mentor and compass aspects of the Qur’an came into prominence at most in the ‘directional’ category, when life and lifeblood aspects of the Qur’an came into prominence at most in the ‘life source’ category. Light and sunny aspects of the Qur’an came into prominence at most in the ‘explanatory’ category, while saver aspect of the Qur’an came into prominence at most in the ‘protective’ category. Instructive aspect of the Qur’an came into prominence at most in the ‘instructive’ category. Speech aspect of the Qur’an came into prominence at most in the ‘speech’ category, while key aspect of the Qur’an came into prominence at most in the ‘key’ category. Moreover, pill aspect of the Qur’an came into prominence at most in the ‘curative’ category. Whatsoever world, friend of single traveler, tree with fruit, hereafter, priceless treasure, miracle, philosophy and mirror aspects of the Qur’an came into prominence at most in the ‘other’ category. It is inferred that significant relationships between demographic variables and metaphor categories. In terms of major variable; theology students were composed of more metaphor in the ‘explanatory’ and ‘instructive’ categories, while social service students were composed of more metaphor in the ‘life source’ category. In terms of gender variable; females composed of more metaphor in the ‘curative’ and ‘other’ categories, while males composed of more metaphor in the ‘directional category. In terms of graduating high school variable, students who graduated from religious vocational high school composed of more metaphor in the ‘key’ and ‘speech’ categories, when students who graduated from other high school composed of more metaphor in the ‘directional’ category. Whatsoever, in terms of having the Qur’an education in their life status variable, had the Qur’an education in their life students composed of more metaphor in the ‘curative’ and ‘other’ categories, while other group composed of more metaphor in the ‘directional’. Moreover, in terms of perception of subjective religiousness, students who think themselves are ‘religious’ composed of more metaphor in the ‘key’ and ‘other’ categories, while students who think themselves are ‘less religious’ composed of more metaphor in the ‘explanatory’ category. In terms of perception of family religiousness, students who think own family ‘less religious’ composed of more metaphor in the ‘directional’ and ‘life source’ categories, when students who think own family ‘religious’ composed of more metaphor in the ‘key’ category. It can be suggested by the results of this study; perception of the Qur’an can be studied with the different study techniques, or it can be studied in the different research groups with the same technique. Muslims’ perceptions regarding the Holy Qur’an can be examined with intercultural comparative studies. Perceptions regarding the Holy Qur’an can be researched through interviews. Members’ perception regarding holy book that have different religious faith can be comparatively examined. Individuals’ perceptions regarding different religious concepts can be studied through metaphors. .................. Turkish...................Bu araştırmanın amacı üniversite öğrencilerinin Kur’an-ı Kerim’e ilişkin algılarını metaforlar aracılığıyla ortaya çıkarmaktır. Araştırmanın çalışma grubunu, 2014-2015 eğitim öğretim yılında Gümüşhane Üniversitesi İlahiyat Fakültesi ve Sosyal Hizmetler bölümünde öğrenim gören 194 katılımcı oluşturmaktadır. Araştırmada nitel ve nicel yöntemler birlikte kullanılmıştır. Araştırma verileri, “Kur’an-ı Kerim……gibidir, çünkü……” cümlesini ve demografik değişkenleri içeren bir form aracılığıyla toplanmıştır. Verilerin analizi ve yorumlanmasında içerik analizi tekniği kullanılmıştır. Araştırmada Kur’an’a ilişkin 44 farklı metafor geliştirildiği tespit edilmiştir. Bu metaforlardan ‘yönlendirici’, ‘yaşam kaynağı’, ‘açıklayıcı’, ‘anahtar’, ‘koruyucu’, ‘öğretici’, ‘derman’, ‘kelam’ ve ‘diğer’ olmak üzere 9 farklı kategori oluşturulmuştur. Üretilen metaforların ‘yönlendirici’, ‘yaşam kaynağı’ ve ‘açıklayıcı’ kategorilerinde yoğunlaştığı görülmüştür. Demografik değişkenler ile metafor kategorileri arasındaki ilişkiyi ortaya çıkarmak araştırmanın ikincil amaçlarındandır ve bu yönüyle sonuçlar değerlendirildiğinde değişkenler ile kategoriler arasında anlamlı ilişkiler olduğu tespit edilmiştir. Demografik değişkenler ile kategori ilişkisinde fakülte değişkeni açısından ilahiyat öğrencileri ‘açıklayıcı’ ve ‘öğretici’ kategorilerinde daha fazla metafor üretirken sosyal hizmet öğrencileri ‘yaşam kaynağı’ kategorisinde daha fazla metafor üretmiştir. Cinsiyet değişkeni açısından ise kız öğrenciler ‘derman’ ve ‘diğer’ kategorilerinde daha fazla metafor üretirken erkek öğrenciler ‘yönlendirici’ kategorisinde daha fazla metafor üretmiştir. Lise mezuniyeti açısından bakıldığında da İHL’den mezun olanlar ‘anahtar’ ve ‘kelam’ kategorilerinde daha fazla metafor üretirken diğer lise mezunları ‘yönlendirici’ kategorisinde daha fazla metafor üretmiştir. Kur’an Kursu eğitimi alma değişkeni açısından ise Kur’an kursu eğitimi alanlar ‘derman’ ve ‘diğer’ kategorilerinde daha fazla metafor üretirken Kur’an Kursu eğitimi almayanlar ‘yönlendirici’ kategorisinde daha fazla metafor üretmiştir. Ayrıca öznel dindarlık ve aile dindarlık algılarıyla metafor kategorileri arasında da anlamlı ilişkiler elde edilmiştir. (shrink)

A human who open their eyes to life finds themselves within a religious tradition and culture. They encounter religious objects and places, meets religious people and live in communication with them. They learn about religion from their family and their surroundings; they see people who perform their religious worship, and from time to time, they themselves participate in these worships. They ask questions, do research, and turn to the use of religious words and concepts. Childhood period has a significant impact (...) on the formation of religious belief, attitudes and behaviours in adulthood, in other words, on the construction of religious identity. The study examined the origins of individual and collective religious identity, religious experiences from childhood to adulthood and cultural contexts. Thus, it was investigated that how participants constructed their religious identities by making sense of the reference frameworks that they acquired from religious narratives and traditions. In this context, the factors that shape and define the construction of religious identity have been analysed in two dimensions, theoretical and field research. 60 participants aged 25 to 75 living in Kahramanmaraş were interviewed in between 2021 and 2022. The study analysed findings about how adult religious individuals build their religious identities using phenomenological patterns from qualitative data collection methods. In the study, the participants were selected with the purposeful sampling method identified with the phenomenological pattern and the study conducted 40-160 minutes of face-to-face in-depth interviews with semi- structured questions prepared separately for 5 main and 13 sub-categories. The data obtained was analysed and categorised using the MAXQDA 12 package program. At this point in our research, the question of what are the factors that influence the formation and maintenance of a person’s religious identity is sought in the framework of the research findings. According to the findings obtained as a result of the study which is based on the basic approaches of role theory it has been observed that the family factor is prominent in building an individual’s religious identity. In addition to the influence of parents on family members in shaping religious identity, it has been observed that some participants are influenced by extended family members such as grandparents. On the other hand, it has been found that schools and courses attended under the referral of the family or the society, the religious officials and religious groups met, and media programmes followed are factors that influence the building of the individual’s religious identity after the family. It has been determined that religious texts and folkloric elements provide stereotyped roles in making choices such as the style of clothing eating and drinking, which are symbolically reflected in the individual’s life, in the implementation of religious orders and moral principles, in short, the construction of religious identity. (shrink)