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   (151 - 200 of 18081)
Journal Articles

Impact and implications of capital adequacy ratio on the financing behaviour : evidence from Islamic banks in Pakistan

By: Ayyub, Huma; Atiyyah, Javeed. Journal of Islamic Business and Management. Vol. 6, no. 1 (Jun. 2016), pp.19-40, 22 p.

Subjects: Capital; Financing; Foundations of Islamic jurisprudence; Islamic jurisprudence; Loans

Journal Articles

The concept of real religiosity in Graham Greene's The Heart of the Matter

By: Mahmud, Nawal Hamdan. Journal of the College of Languages. No. 33 (2016), pp.1-29, 29 p.

Subjects: Faith; Greene, Graham, 1952-; Islamic jurisprudence; Moral values; Religiousness

Journal Articles

Vehicle indoor air pollution with fungi generated by air conditioning systems (AC)‎ and treatment by using aqueous extracts mushroom (Ganoderma lucidum)‎

By: al-Isawi, Nada Abd al-Rahman Fulayyih; al-Bahrani, Rusal Muhammad. Iraqi Journal of Science. Vol. 57, no. 2B (2016), pp.1096-1102, 7 p.

Subjects: Microbiology; Air conditioning; Automobiles; Islamic jurisprudence; Pollution

Book Reviews

Book Review : The Islamic finance risk initiative : risk management for Islamic Financial institutions.

Islamic Economic Studies. Vol. 24, no. 1 (Jun. 2016), pp.150-155, 6 p.

Subjects: Alms tax; Financial institutions; Financing; Microfinance; Risk management

Book Reviews

Book Review : Fundamentals of Islamic economics and finance.

By: Yasin, Hafiz Muhammad; Khan, Atiq al-Zafar. Islamic Economic Studies. Vol. 24, no. 1 (Jun. 2016), pp.149-150, 2 p.

Subjects: English language; Financing; Islamic economics; Islamic jurisprudence

Book Reviews

Book Review : al-Madkhal ila Qawā‘īd al-Fiqh al-Malī : introduction to financial legal maxims

By: Bilabbas, Abd al-Razzaq Said; Nadvi, Ali Ahmed. Islamic Economic Studies. Vol. 24, no. 1 (Jun. 2016), pp.131-136, 6 p.

Subjects: Financing; Islamic jurisprudence; Money

Journal Articles

An assessment of journal quality in the discipline of Islamic economics

By: Arshad, M. Nahar Mohd. Islamic Economic Studies. Vol. 24, no. 1 (Jun. 2016), pp.95-114, 20 p.

Subjects: Islamic economics; Islamic jurisprudence; Periodicals; Quality control; Standards

Journal Articles

Critical review of the tools of Ijtihad used in Islamic finance

By: Abu Zayd, Abd al-Azim Jalal. Islamic Economic Studies. Vol. 24, no. 1 (Jun. 2016), pp.77-94, 18 p.

Subjects: Analogy (Islamic jurisprudence); Common good; Financing; Independent judgement; Islamic jurisprudence

Journal Articles

The practice of Takaful benefit (nomination)‎ in the context of IFSA 2013 : a critical appraisal

By: al-Atrash, Saba Radwan Jamal; Sawalihi, Yunus. ISRA International Journal of Islamic Finance. Vol. 8, no. 1 (Jun. 2016), pp.197-202, 6 p.

Subjects: Banks; Interdependence; Interest; Islamic law; Twenty-first century

Journal Articles

Breach of Wad and its compensation payment : a critical analysis of Islamic profit rate swap

By: Kasri, Nur Suhaydah; Zainalabiddin, Siti Syafira. ISRA International Journal of Islamic Finance. Vol. 8, no. 1 (Jun. 2016), pp.191-195, 5 p.

Subjects: Barter; Compensation (Law); Payments; Profits; Promise (Law)

Journal Articles

Pertinent issues in Islamic home financing

By: Mahfuz, Ahmad Afandi. ISRA International Journal of Islamic Finance. Vol. 8, no. 1 (Jun. 2016), pp.183-190, 8 p.

Subjects: Housing

Journal Articles

Avoiding financial crisis : in support of Islamic financial institutions

By: Fa-Yusuf, Habibah Simisola. ISRA International Journal of Islamic Finance. Vol. 8, no. 1 (Jun. 2016), pp.173-181, 9 p.

Subjects: Financial crises; Financial institutions

Journal Articles

Issues and challenges in Islamic banking structures : the Malaysian experience

By: Muhammad, Murjan; Zada, Najib; Sairally, Beebee Salma. ISRA International Journal of Islamic Finance. Vol. 8, no. 1 (Jun. 2016), pp.165-172, 8 p.

Subjects: Financing; Islamic Banks; Islamic jurisprudence; Malaysia

Journal Articles

Perpetual Sukuk : a preliminary Shariah assessment

By: Ellias, Muhd Ramadhan Fitri; Harun, Muhammad Nasir; Kadir, Ahmad Firdaws…[et al.]. ISRA International Journal of Islamic Finance. Vol. 8, no. 1 (Jun. 2016), pp.125-161, 37 p.

Subjects: Contracts; Financial markets; Financing; Islamic law; Negotiation

Journal Articles

Property rights according to the Quran and Sunnah and their economic implications for contemporary societies

By: Dolgun, Muhammad Habib. ISRA International Journal of Islamic Finance. Vol. 8, no. 1 (Jun. 2016), pp.93-121, 29 p.

Subjects: Right to property; Economic development; Financial institutions; Islam; Thought

Journal Articles

Shariah contracts underpinning Musharakah Mutanaqisah financing : a conceptual analysis

By: Mikail, Said Adekunle. ISRA International Journal of Islamic Finance. Vol. 8, no. 1 (Jun. 2016), pp.35-66, 32 p.

Subjects: Islamic jurisprudence; Contracts; Foundations of Islamic jurisprudence; Profits; Supply and demand

Journal Articles

Knowledge and behaviour regarding Takaful among non-Muslim consumers in the United Arab Emirates

By: Spriggs, Graham Michael. ISRA International Journal of Islamic Finance. Vol. 8, no. 1 (Jun. 2016), pp.9-34, 26 p.

Subjects: Consumers; Gambling; Insurance; Interdependence; Investments

Journal Articles

L'Arbitrage en droit financier Musulman moderne

By: Khuwaylidi, Abd al-Sattar. Etudes en Economie Islamique. Vol. 8, no. 1 (2016), pp.37-56, 20 p.

Subjects: Arbitration; Finance Law; Financial institutions; Financing; Islamic Banks

Fatawa

Do I have to pay Zakat on my saveshare’s contribution ?

Question: I work for BT and I am part of their saveshare scheme. I put in £ 50 every month from my wage towards the saveshare. The money is held by BT for 3 or 5 years. I do not have ....

Subjects: Alms tax; Islamic jurisprudence; Provisions of sharia; Savings accounts

Fatawa

Gifting a land without registering the name of the giftee

Question: My father bought much land and properties overseas during his life. One particular piece of land was bought especially for my mother and he expressed this to her and there are witnesses to his statements. She accepted the gift but ....

Subjects: Endowments; Islamic jurisprudence; Land; Purchasing

Fatawa

Can I be a partner in a company that borrows interest based loans ?

Question: I want to buy a business with a Muslim friend, and I want to avoid using an interest bearing loan from the bank. My friend has studied the issue of interest and holds the opinion it is permissible in this ....

Subjects: Loans; People Companies; Usury

Fatawa

How does the proposed Shariah compliant student finance Takaful model work ?

Question: -.

Subjects: Financing; Interdependence

Fatawa

Zakat on self-invested personal pension

Question: How and when does a UK based SIPP (self invested personal pension) begin to attract Zakat ?.

Subjects: Alms tax; Investments; Islamic jurisprudence; Wages

Fatawa

Is the new NHS pension scheme shariah compliant ?

Question: The CARE (career average revalued earnings) is a type of defined benefit pension scheme. A defined benefit scheme guarantees a certain level of benefit at retirement, according to a fixed formula. In this respect it is similar to the current ....

Subjects: Dues; Islamic jurisprudence; Pensions

Governance

Statement on corporate governance 2015

Donor award: RHB Islamic Bank Berhad (Kuala Lumpur, Malaysia)

Subjects: Banks; Financial institutions; Islamic jurisprudence; Management; Social responsibility

Auditing Reports

Independent auditors’ report : to the shareholders of Shahjalal Islami Bank Limited 2015

Auditors Inc: Acnabin (Dhaka, Bangladesh)
Source: Annual report 2015.

Subjects: Accounting; Commercial law; Islamic jurisprudence; Management; Profits

Fatawa

Where should I keep my savings ?

Question: I have some savings in a current account from a conventional bank that does not charge interest as far as I have been told, and just over £ 1000 saved in my saving account, that charges a minimum interest rate, ....

Subjects: Accounts current; Islamic jurisprudence; Savings

Auditing Reports

Independent auditors’ report : to the shareholders of Islami Bank Bangladesh Limited 2015

Auditors Inc: Howladar Yunus and Co. (Dhaka, Bangladesh); Aziz Halim Khair Choudhury (Dhaka, Bangladesh); UHY Syful Shamsul Alam and Co. (Dhaka, Bangladesh)
Source: Annual report 2015.

Subjects: Commercial law; Islamic jurisprudence; Management; Profits; Right to property

Fatawa

Do we have to verify the source of income of an investor before going into partnership with them ?

Question: We are planning to start a school in India. Our intention is to start with a conducive learning environment to our Muslim children without compromising our ethics and values, which is totally missing in non-Muslim institutions. Though the school is ....

Subjects: Income; Investments; Islamic jurisprudence; People Companies; Stockholders

Auditing Reports

Auditors’ report to the members 2015

Auditors Inc: Ernst and Young Ford Rhodes Sidat Hyder (Karachi, Pakistan)
Source: Annual report 2015.

Subjects: Accounting; Financial transactions; Islamic jurisprudence; Profits; Social responsibility

Journal Articles

Hybridization effect on generation capability of an embedded CPA

By: Klach, M.; Alawi, H.; Gabsi, M.…[et al.]. Journal of Electrical Systems. Vol. 12, no. 1 (2016), pp.133-145, 13 p.

Subjects: Antennas; Electrical generators; Automobiles; Islamic jurisprudence

Fatawa

In the case of an insurance claim, can one include the value of the premiums paid for other cars ?

Question: I understand that with car insurance claims, one should only recoup a sum equivalent to the total paid to a particular company to date, and any excess received beyond this sum be ‘repaid’ through future premiums to that same company. ....

Subjects: Insurance; Islamic jurisprudence; Premiums; Vehicles

Fatawa

How to determine the unlawful percentage received from dividends ?

Question: I would like to know with regards to investing in stocks and shares more specifically on purification of the income received as a result of an investment in a company that is Sharia compliant according to your screening criteria outlined ....

Subjects: Investments; Islamic jurisprudence; Profits; Stocks

Auditing Reports

Independent auditor’s report to the members of Al Rayan Bank PLC 2015


Source: Annual report and financial statements for the year ended 31 December 2015.

Subjects: Accounting; Auditing; Financial statements; Islamic jurisprudence; Social responsibility

Auditing Reports

Independent auditor’s report to the shareholder of al Hilal Bank PJS 2015

Auditors Inc: Ernst and Young (Abu Zaby, United Arab Emirates)
Source: Annual report 2015.

Subjects: Auditing; Investments; Islamic jurisprudence; Stockholders; Stocks

Auditing Reports

Independent auditors’ report 2015

Auditors Inc: Ernst and Young (Kuala Lumpur, Malaysia)
Source: Financial statements for the financial year ended 31 December 2015.

Subjects: Auditors' reports; Financial statements; Islamic Banks; Islamic jurisprudence

Fatawa

The time value of money in Islam

Question: A father invested 850,000 rupees into an interest profit scheme in Pakistan in 1995 in one of his sons name. In 1995 the value of the rupees was strong. The rupees rate to the English pound was £ 1 = ....

Subjects: Islamic jurisprudence; Money; Time value of money

Fatawa

Is a mentally disabled person exempt from paying Zakat ?

Question: I have a query regarding whether my mother has to pay Zakah on her wealth. My mother has been diagnosed with vascular dementia and the assessments by mental health professionals have concluded that she lacks mental capacity to manage her ....

Subjects: Alms tax; Disabled persons; Payments

Auditing Reports

Independent auditors’ report to the shareholders of First Security Islamic Bank Limited 2015

Auditors Inc: Shafiq Basak and Co. (Dhaka, Bangladesh)
Source: Annual report 2015.

Subjects: Accounting; Auditing; Islamic jurisprudence; Management; Profits

Fatawa

Can we use Zakat fund to pay off university fees ?

Question: Is it permissible for someone to give Zakat to a student to pay their uni fees, if that student does not possess Nisab, and lives at parent’s home, who pay for all living expenses. Also can people of a family ....

Subjects: Administrative fees; Alms tax; Commissions; Islamic jurisprudence

Fatawa

Cooling off period in Shariah

Question: I’m looking to sell via Amazon Insha’Allah. As a seller you would normally offer your customers a refund period. I heard that in Fiqh this period cannot be longer than 3 days, is this correct ? as the society norms ....

Subjects: Islamic jurisprudence; Sales

Auditing Reports

Auditors’ report to the members 2015

Auditors Inc: A. F. Ferguson and company (Karachi, Pakistan)
Source: Annual report 2015.

Subjects: Financial statements; Financial transactions; Islamic jurisprudence; Management; Social responsibility

Auditing Reports

Auditors’ report to the members 2015

Auditors Inc: KPMG Taseer Hadi and company (Karachi, Pakistan)
Source: Annual report 2015.

Subjects: Accounting; Financial statements; Islamic jurisprudence; Management; Profits

Resolutions

[Shair'ah rule on Zakah, 2015]

Donor award: Bank of London and the Middle East (London, United Kingdom)

Subjects: Alms tax; Auditing; Islamic jurisprudence; Stockholders; United Kingdom

Auditing Reports

Independent auditor’s report : to the members of BLME Holdings plc 2015

Auditors Inc: KPMG LLP (London, United Kingdom)
Source: Annual report and accounts for the year ended 31 December 2015.

Subjects: Accountants; Auditing; Financial statements; Islamic jurisprudence; Professional ethics

Auditing Reports

Independent auditors’ report to the member of RHB Islamic Berhad 2015

Auditors Inc: PricewaterhouseCoopers (Kuala Lumpur, Malaysia)
Source: Annual report 2015.

Subjects: Accountants; Auditing; Financial statements; Islamic jurisprudence; Right to property

Journal Articles

Les produits halal dans les economies occidentales

By: BrikcI, Djezila Bekkal; Kirzabi, Abd al-Latif. Global Islamic Economics Magazine. No. 45 (Feb. 2016), pp.24-29, 6 p.

Subjects: Islamic economics; Morocco; Products; al-Halal and al-Haram

Auditing Reports

Independent auditors’ report to the members of Malayan Banking Berhad (incorporated in Malaysia)‎ 2015

Auditors Inc: Ernst and Young (Kuala Lumpur, Malaysia)
Source: Annual report 2015.

Subjects: Accountants; Annual reports; Auditing; Financial statements; Islamic jurisprudence

Fatawa

Can I insure my business ?

Question: I’m in the process of opening an Internet pharmacy and just needed clarification on which types of insurance would be permissible•Employers liability. This is a legal requirement when employing staff and is to cover them in case of personal injury ....

Subjects: Insurance; Labour

Fatawa

Is the rent received from a barber shop Halal ?

Question: My dad has a shop which he has rented to a barber shop, my father had no idea if that money would be Haram, now he has given his word and that person has bought all the equipment’s for his ....

Subjects: Administrative fees; Commissions; Landlords and tenants

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