Islamic Law & Law of the Muslim World eJournal最新文献_第4页

How Does Islamic Banking Fit into IFRS Regulations? 伊斯兰银行业如何适应国际财务报告准则的规定?

Islamic Law & Law of the Muslim World eJournal Pub Date : 2010-10-16 DOI: 10.2139/SSRN.1857005

Veronique Malbos

{"title":"How Does Islamic Banking Fit into IFRS Regulations?","authors":"Veronique Malbos","doi":"10.2139/SSRN.1857005","DOIUrl":"https://doi.org/10.2139/SSRN.1857005","url":null,"abstract":"Current debates around Islamic Banking and necessary regulatory reforms as a result of the financial crisis take place on both ends of the complexity scale. On the one hand, high level statements are shared by the media, or through political speeches. On the other hand, technical papers are published, and brought to public’s knowledge through the web, where real expertise is required.The purpose of this research is to draw a landscape of the current Islamic Banking Capital Markets, how they cope with regulations which, to start with, were designed for conventional banking, and how the evolving Accounting Standards may constitute in fact for them an opportunity to be better understood and taken care of.When specialization is ever more acute, and the goal a moving target, we are trying to bridge the gap between several problems, detect possible pain points and quick wins on the road to universally understood concepts such as credit risk, or valuation of structured instruments.By choosing a multiform, transversal approach, and illustrating the concepts and issues through the precise example of the Nakheel ‘Sukuk’ issued in 2006, we are hoping that, humbly, we will contribute to answer the question that IASB raised in notes of the Standards Advisory Council June 2009: \"Accounting for Islamic banking transactions: how do these transactions interact with IFRSs and should standards be developed based on a specific industry?\"","PeriodicalId":269513,"journal":{"name":"Islamic Law & Law of the Muslim World eJournal","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128781857","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Indian Dimension of An-Na'im's Islam and the Secular State 安-纳伊姆的伊斯兰教与世俗国家的印度层面

Islamic Law & Law of the Muslim World eJournal Pub Date : 2009-04-30 DOI: 10.2307/j.ctt9qf1dm.13

Prakash Shah

{"title":"The Indian Dimension of An-Na'im's Islam and the Secular State","authors":"Prakash Shah","doi":"10.2307/j.ctt9qf1dm.13","DOIUrl":"https://doi.org/10.2307/j.ctt9qf1dm.13","url":null,"abstract":"This article focuses on the chapter on India in An-Na'im's Islam and the secular state. It first sets out the general context of An-Na'im's writing and his specific commitment in Islam and the secular state to distinguish between the secularity of the state, on the one hand, and the basically private realm of shari'a. This forms the basis of An-Na'im's contention that shari'a and state law should be kept separate and that the state is not competent to enforce shari'a. The chapter then goes on to examine the basis for secularism in India's experience of British colonialism, and locates its roots in India's encounter with British Protestantism. The discourse of secularism has survived in post-colonial India and become a constitutional commitment, although its theological underpinnings continue to exacerbate ethno-religious conflict. The answer to such conflict must lie outside the domain of the opposition between religion and secularism therefore, and potentially in India's long consciousness of pluralism, including legal pluralism. As an example of the continued vitality of such pluralism the issue of courts and judging in the Muslim law context is taken up, with a focus on some controversial litigation in matters of Muslim personal law. These examples actualize the claim of the article that An-Na'im's thesis in Islam and secular state may actually not be workable in concrete contexts outside of the theological premises which underpin it.","PeriodicalId":269513,"journal":{"name":"Islamic Law & Law of the Muslim World eJournal","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115122191","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Objection, Your Honour! Accommodating Niqab-Wearing Women in Courtrooms 反对，法官大人!在法庭上接纳戴尼卡布的妇女

Islamic Law & Law of the Muslim World eJournal Pub Date : 2009-02-02 DOI: 10.2139/SSRN.1336791

Natasha Bakht

{"title":"Objection, Your Honour! Accommodating Niqab-Wearing Women in Courtrooms","authors":"Natasha Bakht","doi":"10.2139/SSRN.1336791","DOIUrl":"https://doi.org/10.2139/SSRN.1336791","url":null,"abstract":"Muslim women who wear the hijab have for some time borne the brunt of public and institutional opposition to their religious dress. Of late, Muslim women who wear the niqab, or the full-face veil, have also found themselves to be the targets of arbitrary governmental policies and public objection. This chapter is an attempt to analyze opposition to the niqab in courtroom settings. It is argued that permitting women to wear the niqab in courtrooms does not impede justice. Opposition to the niqab is usually a knee-jerk response to difference that is typically not grounded in any rational understanding of the actual circumstances at issue. Part I of this chapter scrutinizes judicial assessment of credibility based on demeanour evidence, suggesting that demeanour is an inherently unreliable tool by which to judge truthfulness. The author argues that accommodations ought to be available to niqab-wearing women in their potentially multiple roles as lawyer, witness, jury member, judge or accused. Part II of the chapter suggests accommodation measures for niqab-wearing women in the few instances in which seeing their faces is necessary for the judicial task at hand. The illustrations in this chapter are drawn primarily from cases in Canada with some examples from Britain, the United States and New Zealand.","PeriodicalId":269513,"journal":{"name":"Islamic Law & Law of the Muslim World eJournal","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129046078","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 9

Affirmative Action for Muslims in the Indian Jurisprudential, Social, Economic and Political Context: A Constitutional Conundrum? 印度法律、社会、经济和政治背景下的穆斯林平权行动:一个宪法难题?

Islamic Law & Law of the Muslim World eJournal Pub Date : 2008-06-17 DOI: 10.2139/SSRN.1231243

R. Sharma, Rajarshi Sen, A. Ramanujan

{"title":"Affirmative Action for Muslims in the Indian Jurisprudential, Social, Economic and Political Context: A Constitutional Conundrum?","authors":"R. Sharma, Rajarshi Sen, A. Ramanujan","doi":"10.2139/SSRN.1231243","DOIUrl":"https://doi.org/10.2139/SSRN.1231243","url":null,"abstract":"India, due to its uniquely multicultural history, has for long cherished the ideal of \"Unity in Diversity\", believing in the value of an egalitarian social order within a tolerant pluralistic framework. Recently, however, the controversial Sachar Committee Report has revealed the appallingly widespread social, economic and educational backwardness of the Muslim community in India: their minimal access to education, their abysmal representation in public services, and their consequent ghettoization and alienation from the national socio-economic mainstream. Affirmative Action, in various forms, including (but not limited to) Reservations, the Report suggests, is the means of addressing this socio-economic problem by enhancing diversity in the educational and public service landscape of the national mainstream.While proponents have argued that the same will reaffirm and invigorate the egalitarian and multicultural nature of the secular Indian polity, opponents have used the same secular paradigm of the Indian Constitution to challenge the Report's proposals, on the basis that the same would be violative of the Constitutional prohibition on discrimination on the basis of religion. With both sides using the rhetoric of the Constitutional ideal of secularism to pursue their own political ends, it becomes necessary to analyse the Report, and its proposals, not only in light of the Constitution, but also in light of the ideals on which it is based, in a non-partisan manner. In the above context, the proposed paper seeks to explore the nebulous precincts of the constitutionality of Affirmative Action for Muslims in India.","PeriodicalId":269513,"journal":{"name":"Islamic Law & Law of the Muslim World eJournal","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131021841","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The Muezzin's Call and the Dow Jones Bell: On the Necessity of Realism in the Study of Islamic Law 《宣礼员的呼唤》与《道琼斯钟声》:论伊斯兰法研究中现实主义的必要性

Islamic Law & Law of the Muslim World eJournal Pub Date : 2008-04-01 DOI: 10.5131/AJCL.2007.0012

H. Hamoudi

{"title":"The Muezzin's Call and the Dow Jones Bell: On the Necessity of Realism in the Study of Islamic Law","authors":"H. Hamoudi","doi":"10.5131/AJCL.2007.0012","DOIUrl":"https://doi.org/10.5131/AJCL.2007.0012","url":null,"abstract":"The central flaw in the current approach to shari'a in the American legal academy is the reliance on the false assumption that contemporary Islamic rules are derived from classical doctrine. This has led both admirers and detractors of the manner in which shari'a is studied to focus their energies on obsolete medieval rules that bear no relationship to the manner in which modern Muslims approach shari'a. The reality is that given the structural pluralism of the rules of the classical era, there is no sensible way that modern rules could be derived from classical doctrine, either in letter or in spirit, and all efforts to do so have largely failed. As with all historical approaches to the law, the past becomes no more than an invention of the present, a means to validate an approach rather than any true reflection of the practices and norms of a previous era. Thus, modern Islamic rules are not a resurrection of classical era rules, but rather are largely the product of mediation among competing influences in Muslim society. Within and even beyond Islamic finance, the two major influences are, on the one hand, resistance, clothed in Islamic rhetoric, against the dominant global economic and political order in order to create a separate Muslim sphere within which the Muslim polity may operate, and on the other, the need to engage the broader global order, commercially and politically, in order to restore some level of political and economic power to the Muslim world. A proper study of influences of this sort that have led large numbers of Muslims to adopt particular shari'a positions on economics, finance, war and numerous other realms is absolutely vital in the post 9/11 era in order to understand and engage substantial, important segments of the Muslim community in their call for a reinvigoration of the shari'a.","PeriodicalId":269513,"journal":{"name":"Islamic Law & Law of the Muslim World eJournal","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125596480","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 27

Political Islam in Egypt 埃及的政治伊斯兰

Islamic Law & Law of the Muslim World eJournal Pub Date : 2007-05-09 DOI: 10.2139/ssrn.1338009

E. Shahin

引用次数: 4

The Design of Instruments for Government Finance in an Islamic Economy 伊斯兰经济中政府财政工具的设计

Islamic Law & Law of the Muslim World eJournal Pub Date : 1998-03-01 DOI: 10.5089/9781451847482.001

Nadeem Ul Haque, A. Mirakhor

引用次数: 55

Analysis of Short-Term Asset Concentration in Islamic Banking 伊斯兰银行短期资产集中分析

Islamic Law & Law of the Muslim World eJournal Pub Date : 1987-10-08 DOI: 10.2139/ssrn.884920

A. Mirakhor

引用次数: 19

المقاصد الشرعية وأثرها في فقه المعاملات المالية (Shari'ah Objectives and Their Impact on the Jurisprudence of Financial Transaction) المقاصدالشرعيةوأثرهافيفقهالمعاملاتالمالية(莎丽'ah目标及其对金融交易的法学)的影响

Islamic Law & Law of the Muslim World eJournal Pub Date : 1900-01-01 DOI: 10.4197/islec.17-1.5

Riyadh Mansur Al-khelaifi

{"title":"المقاصد الشرعية وأثرها في فقه المعاملات المالية (Shari'ah Objectives and Their Impact on the Jurisprudence of Financial Transaction)","authors":"Riyadh Mansur Al-khelaifi","doi":"10.4197/islec.17-1.5","DOIUrl":"https://doi.org/10.4197/islec.17-1.5","url":null,"abstract":"<b>Arabic Abstract:</b> يهدف البحث إلى الوقوف على علاقة المقاصد الشرعية بفقه المعاملات المالية وذلك من خلال بيان حقيقة المقاصد الشرعية ثم بيان جملة من التطبيقات الفقهية للمقاصد عند الفقهاء، إلى جانب إبراز عدد من المقاصد الشرعية التي رعاها الشارع الحكيم في باب المعاملات المالية. يُستخلص من البحث عدة نتائج أهمها: - لا زالت الحاجة قائمة للتجديد في مجال فقه المقاصد الشرعية وفقه المعاملات المالية. - ضرورة تقديم إسهامات متخصصة ومتقدمة في مجال البحث في العلاقة بين المقاصد الشرعية وفقه المعاملات المالية . - اعتبرت الشريعة الإسلامية عددًا من المقاصد العامة، في تشريع المعاملات المالية خاصة والنظام الاقتصادي عامة . - التقاء جميع المقاصد في تحقيق القاعدة العامة في الشريعة وهي \"جلب المصالح وتكميلها وتكثيرها ودرء المفاسد وتقليلها\". - الأثر البالغ للمقاصد الشرعية في ترشيد وتوجيه الفتاوى الشرعية لاسيما في مجال الحكم على مستجدات المعاملات المالية . <b>English Abstract:</b> The paper aims at exploring the relationship between the objectives of the Shari'ah and the jurisprudence of financial transactions. This is done through the explanation of the nature of the objectives of the Shari'ah followed by a highlight of some jurisprudential practices of these objectives in financial transactions. The paper concludes that: - There is still a need for renovation in the field of the objectives of the Shari'ah and in the jurisprudence of financial transactions. - It is essential to present some advanced and specialized contributions in the relationships between the objectives of Shari'ah and the jurisprudence of financial transactions. The Islamic Shari'ah has taken into account a number of general objectives in the codification of the financial transactions in particular and of the economic system in general. All the objectives lead to the realization of the rule of Shari'ah which stipulates: \"procure the good and encourage it and repel the evil and discourage it.\" The objectives of the Shari'ah have a great impact in guiding the rules of Shari'ah and fatawa especially in deciding upon newly developed financial transactions.","PeriodicalId":269513,"journal":{"name":"Islamic Law & Law of the Muslim World eJournal","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129375865","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Religious Prohibitions and Investment: The Effect of the Islamic Moral Code on Investment in Foreign Debt Securities 宗教禁令与投资:伊斯兰道德规范对外债证券投资的影响

Islamic Law & Law of the Muslim World eJournal Pub Date : 1900-01-01 DOI: 10.2139/ssrn.2426551

Paweł Niszczota

引用次数: 0