چکیده:
هدف نهایی از مفهوم وقف، منفعتبخشی به جامعه است. این تحقیق روند منابع صندوقهای وقف در حوزه آموزش عالی را در طی 28 سال در بازه زمانی (1993-2021) از حدود 395 مؤسسهی دولتی و خصوصی در کشورهای منتخب یعنی مالزی، اندونزی، ایالاتمتحده، ترکیه و انگلستان با استفاده از روش تحقیق تحلیل محتوای کیفی بررسی میکند. یافتههای تحقیق نشاندهندهی تفاوت صندوقهای وقف براساس نوع اهداکننده، اهداف مشارکت و تنوع نهادها در وقف است. نتایج نشاندهندهی آن است که حجم صندوقهای وقف از حدود 9.1 میلیارد دلار در سال 1993 به 25.1 میلیارد دلار (175درصد) در سال 2021 افزایش یافته است. چهار روند شایان توجه عبارتاند از: افزایش نسبت کمکهای مالی از سوی سازمانها و بهویژه بنیادها، بهجای افراد، تغییر در اهداف وقف به اهداف کوتاهمدت و عملیاتی و موضوعات مورد نیاز روز بهجای موضوعات بلندمدت، افزایش حجم وجوه برای مقاصد محدود و مشخص و نه نامحدود و نسبت بیشتری از منابع در مقایسه با مؤسسات خصوصی به بخش عمومی کمک شده است.
IntroductionOne of the ways to compensate for capital shortages in economic problems, lack of liquidity, and oppressive sanctions of enemies is to pay attention to domestic capacities. The problem of lack of government capital to allocate funds to the organizations under its supervision, along with the high volume of bank deposits and also the existence of beliefs and religious motivations in the majority of the people of Islamic Iran, makes us think of using people's participation in economic activities. One of these solutions is the scientific and optimal use of waqf, especially in the form of waqf funds (Hoover, 2007; Farrell, 2007). Waqf funds are funds that collect assets donated by individuals to take steps to establish a higher level of well-being and social justice in addition to satisfying the spiritual needs of individuals (Esavi et al., 2014). According to the UNESCO report (UNESCO, 2009), which examined 51 countries, the impact of the economic crisis on the education system in terms of cost-sharing (tuition and other costs), cost recovery (different types of student loans), and financial diversity (income generating and collecting capital), has forced these institutions to become independent without relying on the government budget. In Malaysia, the government budget allocation for higher education in 2016 decreased by 15.24% compared to 2015 (Hussin et al., 2016; Harun et al, 2016). This research examines the status of waqf funds in the field of higher education during 28 years (1993-2021) from about 395 public and private institutions in selected countries, namely Malaysia, Indonesia, the United States, Turkey, and the United Kingdom. Research MethodologyThis research is qualitative and descriptive. To achieve the goals of this research, a qualitative meta-analysis method was used to examine the sources related to waqf funds in the field of higher education, which is based on secondary information, including published magazine articles, websites related to universities and waqf funds, as well as financial reports of universities, institutions, and colleges. Financial data on the return of waqf funds, the amount of allocation, and the return on assets were used from the website of the National Association of College and University Business Officers (NACUBO), which annually reviews the financial status of universities. All the universities studied are members of the mentioned association. Since the 1970s, the association has conducted annual voluntary surveys of member universities on waqf returns and investment characteristics. About 2,500 private and public universities and educational institutes are members of this association, and 395 universities have been examined in this research according to the selected countries. For this purpose, the following steps have been carried out: 1) identifying research results, 2) combining selected research results and comparing them with each other, and 3) evaluating meta-analysis results to reduce estimation errors. It is a statistical community or analysis unit in the meta-analysis approach of past studies. The contents of the articles have been reviewed using the qualitative meta-analysis method, and the data related to academic institutions have been calculated using Excel by calculating the average and checking the increase in resources. Research FindingsThe findings of the research are briefly mentioned in table number one and two. Table 1- The status of assets and returns of waqf funds in the years 1993 and 2021 and their average changes the studied period of 28 years (1993 to 2021), the volume of waqf funds in the sample institutions has increased at an average annual rate of 6.3, that if this percentage is calculated for the entire period, the overall increase is 488% from 4.272 billion dollars to 25.103 billion dollars. Based on the available literature, it has been determined that there are various sources of waqf funds directed to higher education in the countries under study. These sources of waqf funds can be categorized as described in table number two. Table 2- Classification of waqf sources based on the purpose of waqf and devotees Discussion and ConclusionThe importance of providing financial resources through waqf funds for use in the field of higher education is evident by examining the experience of Malaysia, America, Indonesia, Turkey, and the United Kingdom. Today, waqf funds have been receiving more attention compared to other investment funds due to superior investment returns as well as charitable intentions (Lerner et al., 2007). In this study, the yield trend and the amount of investment in waqf funds in selected colleges and universities between 1993 and 2021 have been investigated. In general, the volume of these funds has performed well during the mentioned period, with an average growth rate of 6.3% per year. The review of waqf funds in selected countries shows the increasing growth of the size of waqf funds, although it should be noted that most of the growth in the size and volume of waqf funds was due to their investment performance. Also, this research shows that waqf funds have recorded a significant return compared to the returns of other institutions, that the average real net return in the period under review was about 12.3 percent. The significance of this return is compared to the return of 4.4% which is indicated by the Standard & Poor's 500 indexes (Shaker & Borden, 2020). The type of investors in waqf funds has changed from individuals to organizations. Also, the goal and intention of most investors in waqf funds have been current and short-term issues. Also, the result of this research shows that among the different groups of investors in waqf funds, university graduates and also charitable institutions have played the biggest role.The results of this research are suggested to universities that seek to use similar methods by copying the investment strategies of top waqf:1.Academic waqf funds should be used as a source of financing in all universities of the country2.Based on the experiences of countries, the establishment of academic waqf funds in line with current expenses is a solution that can help improve the performance of universities.3.Universities can enroll university graduates in waqf funds through a mechanism, and their future incomes can be used for university expenses.
خلاصه ماشینی:
این تحقیق روند منابع صـندوق های وقف در حوزه آموزش عالی را در طی ٢٨ سـال در بازه زمانی (١٩٩٣-٢٠٢١) از حدود ٣٩٥ مؤسـسـۀ دولتی و خصـوصـی در کشـورهای منتخب یعنی مالزی، اندونزی، ایالات متحده ، ترکیه و انگلسـتان با اسـتفاده از روش تحقیق تحلیل محتوای کیفی بررسـی میکند.
چهار روند شـایان توجه عبارت اند از: افزایش نسـبت کمک های مالی از سـوی سـازمان ها و به ویژه بنیادها، به جای افراد، تغییر در اهداف وقف به اهداف کوتاه مدت و عملیاتی و موضــوعات مورد نیاز روز به جای موضــوعات بلندمدت ، افزایش حجم وجوه برای مقاصــد محدود و مشــخص و نه نامحدود و نســبت بیشتری از منابع در مقایسه با مؤسسات خصوصی به بخش عمومی کمک شده است .
در این تحقیق مشـخص شـد چندین دوره زمانی با رشـد سـرمایه گذاری های بسـیار زیاد در مؤسـسـات تحصـیلات تکمیلی همراه بوده اســـت (٢٠١٨:٩٨١ ,Titus &McClure )، اگرچه برخی کاهش ها نیز به دلیل رکود و بحران مالی آمریکا در ســال ٢٠٠٨ و کاهش اعتبارات دولتی وجود داشــته اســت (٩ :٢٠٢٠ ,Anderson &McClure )، بســیاری از محققان برنامه های سـرمایه گذاری موقوفات را در حال پیشـرفت ارزیابی کردند؛ زیرا مؤسـسـات به دنبال ایجاد کمپین هایی برای کسـب درآمدهای ثابت هســتند که مســتلزم رویکردی منســجم تر برای جمع آوری منابع وقف و افزایش نقش موقوفات به عنوان یک فعالیت اصــلی و درآمدزا اســت ( ;٧٨ :٢٠١١ ,Drezner ;٢٠١٧ ,Lorin ; ٩٢ :٢٠١٤ ,Thelin and Trollinger ١٥٧ :٢٠٠٦ ,Tempel &Conley ).
An organizational analysis of the inter-organizational relationships between a public American higher education university and six United States corporate supporters: An instrumental, ethnographic case study using Cone’s corporate citizenship spectrum (Doctoral Dissertation).