The journal of contemporary issues in business and government

BUSINESS AND SOCIAL RESPONSIBILITY – DISCOURSE

Postdoc Reiss Tsvi — 2025-08-01

Corporate Social Responsibility (CSR) refers to a company's commitment to operating in a manner that benefits society and the environment. This involves activities such as making charitable donations, engaging with the community, providing fair treatment to employees, and protecting the environment. Companies have legal obligations related to CSR, and neglecting these can result in legal penalties for their leaders. Managers must consider the ethical implications of their decisions and actions. Past scandals, such as the Enron case, underscore the importance of effective management in preventing unethical conduct.

This study thoroughly examines Corporate Social Responsibility by analyzing diverse perspectives from 30 primary and secondary literary sources written by various scholars and practitioners. The goal is to develop an integrated and comprehensive framework that addresses five key questions currently debated among professionals in the field. This method aims to synthesize existing knowledge and clarify contentious CSR issues, thereby contributing to both academic discussions and practical applications.

The discussion about the link between corporate social responsibility (CSR) and financial performance continues. Supporters of CSR claim that ethical actions can enhance a company’s reputation, foster customer loyalty, attract talented employees, and increase profits, creating a positive cycle. On the other hand, critics argue that CSR may incur costs that could erode profit margins. Recent trends indicate that companies implementing CSR efforts often see better financial results, encouraging sustainable growth and offering a competitive edge. Ultimately, the impact of CSR on profitability varies by industry, depending on the specific initiatives and their alignment with organizational goals.

THE IMPACT OF ARTIFICIAL INTELLIGENCE ON QUALITY GOVERNANCE IN THE HEALTH SECTOR: A REVIEW OF GLOBAL MODELS AND STANDARDS

Yahiaoui Ilhem — 2025-08-29

This study seeks to investigate the strategic potential of Artificial Intelligence in enhancing quality governance within the healthcare sector, with a specific focus on internationally recognized standards such as ISO 9001, ISO 13485, JCI, and EFQM. Employing a theoretical and analytical methodology, the paper draws upon global best practices and critically assesses their relevance and applicability to the Algerian healthcare system. The analysis highlights Artificial Intelligence’s capacity to strengthen patient safety, support data-driven decision-making, and enhance compliance with quality standards. However, the study also identifies significant structural and institutional barriers that may impede the adoption of Artificial Intelligence technologies in developing contexts. The findings underscore the need for a comprehensive national strategy that includes the development of a robust regulatory framework, targeted investments in digital infrastructure, and the promotion of evidence-based governance to facilitate effective Artificial Intelligence integration in Algerian healthcare.

ENHANCING INTERNAL FINANCIAL AND MANUFACTURING COST MEASUREMENT AND ANALYSIS: AN ANALYTICAL STUDY OF MODERN FINANCIAL COST METHODS

Aisha Badawi Abdelrhman Musa Musa — 2025-08-29

This study has applied descriptive approach to study Kenana Sugar Company Limited's accounts and financial departments, involving 87 male and female employees. A random sampling method selected 45 individuals, who were analyzed using questionnaires. The results showed positive results.

The demographic, academic, and professional background of the participants is also compared to reveal some interaction with performance and career advancement. The sample is slightly older and almost all of the participants work mid-career level; most of the participants belong to accounting and finance fields. The study found that 75% of participants aged 36-45 years and 81.58% held a Bachelor's degree had no significant differences in performance based on academic achievement or work experience. However, the research faces challenges in generalizing to a wider population and suggests expanding the scope of participants by specializations and career phases.

BENCH TO THE BRINK: JUDICIAL MISCONDUCT & THE LEGAL VOID OF SECTION 12 OF GUARDIAN & WARDS ACT 1925, PAKISTAN FAMILY COURTS

Hafiza Sadaf Hafeez — 2025-07-14

This article critically examines the structural and procedural deficiencies embedded in Pakistan’s family court system, with a particular focus on the colonial-era Guardian and Wards Act, 1890. Central to this analysis is Section 12 of the Act, which allows for interim custody orders without granting a statutory right of appeal—an omission that creates a legal vacuum in urgent child welfare cases. This absence of appellate scrutiny enables rampant judicial discretion and fosters an environment conducive to favoritism and procedural abuse. Drawing from a real-life case (the “Montgomery Case”), the article exposes how corrupted evidence, judicial bias, and administrative misconduct can converge to produce outcomes that violate due process and undermine the welfare of children. Existing oversight mechanisms, such as the High Court’s Member Inspection Team, are shown to be largely ineffective, issuing mere explanatory notices without undertaking meaningful disciplinary action.

This article further explores how Section 12 is in direct violation of Articles 10-A and 25 of Pakistan’s Constitution—guaranteeing the right to a fair trial and equality before the law. Comparisons are made with legal systems in India, the United Kingdom, and the United States, where interim custody orders are subject to appeal or expedited review, demonstrating Pakistan’s legal obsolescence. The article proposes legislative reform through a newly drafted Section 12-A, establishing a statutory right of appeal for interim custody decisions, and recommends the creation of an independent judicial appointment commission, enhanced training in child psychology, and a strengthened judicial oversight board. These reforms aim to harmonize Pakistan’s domestic laws with international human rights standards while restoring public trust in the judiciary.

The findings build upon previous scholarly work exposing systemic flaws in Pakistan’s judicial and institutional architecture, including analyses of recruitment corruption (Siddiqui, 2019), misuse of public authority (Siddiqui, 2022), and procedural rigidity (Siddiqui, 2018; 2023), thereby contributing to the growing body of policy-oriented legal critique in South Asia.