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Auditing Reports

Independent auditors’ report to the shareholders of Bahrain Islamic Bank B.S.C. 2013

Auditors Inc: Ernst and Young (Manama, Bahrain)
Source: Annual report 2013.

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

Auditing Reports

Independent auditors’ report to the shareholders of Jordan Dubai Islamic Bank 2013


Source: Annual report 2013.

Subjects: Accounting; Banks; Financial institutions; Islamic jurisprudence; Right to property

Auditing Reports

Independent auditors report to the shareholders of Jordan Islamic Bank : a public shareholding limited co. Amman-the Hashemite Kingdom of Jordan 2013

Auditors Inc: Ernst and Young (Amman, Jordan); Ibrahim Abbasi and company (Amman, Jordan)
Source: Annual report 2013.

Subjects: Accounting; Auditing; Financial institutions; Islamic jurisprudence; Stockholders

Articles of association

Kuwait Finance House : memorandum and articles of association

Donor award: Kuwait Finance House (Kuwait)

Subjects: Financing; Islamic jurisprudence; Kuwait; Commercial law; Stock companies

Auditing Reports

Independent auditors’ report to the shareholders of al Salam Bank-Bahrain B. S. C. 2014

Auditors Inc: Ernst and Young (Manama, Bahrain)
Source: Annual report.

Subjects: Bahrain; Annual reports; Commercial law; Financial statements; Islamic jurisprudence

Auditing Reports

Independent auditors’ report to the shareholders of ABC Islamic Bank (E. C.)‎ 2013

Auditors Inc: Ernst and Young (Manama, Bahrain)
Source: Annual report 2013.

Subjects: Annual reports; Auditing; Bahrain; Commercial law; Islamic jurisprudence

Governance

Corporate governance 2014

Donor award: Arab Banking Corporation Islamic Bank (Manama, Bahrain)

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

Governance

Corporate governance review 2014

Donor award: Bahrain Islamic Bank (Manama, Bahrain)

Subjects: Islamic jurisprudence; Auditing; Debts; Financial markets; Management

Auditing Reports

Independent auditors’ report 2014

Auditors Inc: KPMG Fakhro (Manama, Bahrain)
Source: Annual report 2014.

Subjects: Annual reports; Auditors' reports; Islamic jurisprudence

Auditing Reports

Independent auditors’ report to the shareholders 2013

Auditors Inc: Ernst and Young (Manama, Bahrain)
Source: Annual report 2013.

Subjects: Annual reports; Bahrain; Commercial law; Financial statements; Islamic jurisprudence

Governance

Corporate governance 2014

Donor award: Seera Investment Bank (Manama, Bahrain)

Subjects: Islamic jurisprudence; Accounting; Awards; Banks; Management

Auditing Reports

Auditors report 2013

Auditors Inc: Ernst and Young (Manama, Bahrain)
Source: Annual report 2013.

Subjects: Annual reports; Bahrain; Commercial law; Financial statements; Islamic jurisprudence

Auditing Reports

Independent auditors’ report to the shareholders 2013

Auditors Inc: KPMG Fakhro (Manama, Bahrain)
Source: Annual report 2013.

Subjects: Annual reports; Bahrain; Commercial law; Financial statements; Islamic jurisprudence

Governance

Corporate governance 2014

Donor award: Citi Islamic Investment Bank (Manama, Bahrain) 1996-

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

Journal Articles

A critical analysis of Shariah Issues in intangible assets

By: Bouheraoua, Said Muhammad; Kasri, Nur Suhaydah; Abd Allah, Syahida…[et al.]. ISRA International Journal of Islamic Finance. Vol. 6, no. 2 (Dec. 2014), pp.157-161, 5 p.

Subjects: Financing; Islamic law

Journal Articles

Actual costs in fees and charges in Islamic banking

By: Abd al-Khayr, Muhammad Fayruz. ISRA International Journal of Islamic Finance. Vol. 6, no. 2 (Dec. 2014), pp.149-155, 7 p.

Subjects: Administrative fees; Commissions; Costs; Islamic Banks; Maritime transport

Journal Articles

Application of Tanazul in Sukuk and preference shares : a critical analysis from the Shariah perspective

By: Badri, Mohd Bahr al-Din; Muhammad, Shamsiah. ISRA International Journal of Islamic Finance. Vol. 6, no. 2 (Dec. 2014), pp.141-148, 8 p.

Subjects: Contracts; Deeds; Profits; Property transfers; Stocks

Journal Articles

The issue of principal-agent in sale-based transactions from the Shariah perspective

By: Ellias, Muhd Ramadhan Fitri; Bin Harun, Muhammad Nasir; Muhammad, Mohd Faysal. ISRA International Journal of Islamic Finance. Vol. 6, no. 2 (Dec. 2014), pp.117-131, 15 p.

Subjects: Banks; Financial transactions; Islam; Islamic jurisprudence; Sales

Journal Articles

Sustainable conventional and Islamic microfinance models for micro enterprises

By: Ascarya. ISRA International Journal of Islamic Finance. Vol. 6, no. 2 (Dec. 2014), pp.49-55, 7 p.

Subjects: Economic recovery; Financial institutions; Islam; Microfinance; Small enterprises

Journal Articles

The Basel accords, financial turmoil and Islamic banks

By: Hasan, Zubair. ISRA International Journal of Islamic Finance. Vol. 6, no. 2 (Dec. 2014), pp.21-48, 28 p.

Subjects: Basel Accords; Central Bank; Financing; Islamic Banks; Ratio analysis

Journal Articles

Qard Hasan Financing in Islamic banks

By: Sadr, Sayyid Kazim. ISRA International Journal of Islamic Finance. Vol. 6, no. 2 (Dec. 2014), pp.7-20, 14 p.

Subjects: Financing; Islamic Banks; al-Qard al-Hasan

Governance

Albaraka Turk participation bank corporate governance compliance report 2014

Donor award: al-Baraka Turk Bank (Istanbul, Turkey)

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

Book

Islamic finance and economic development : lessons learnt

By: Wilson, Rodney. Islamic Development Bank (IDB), Islamic Research and Training Institute (IRTI),; 31-December -2014; pp.1-22, 22 p.

Subjects: Banking services; Economic development; Islamic Banks; Islamic economics

Journal Articles

Global regulatory reforms and their impact on the Islamic Banking industry

By: Yaqub, Hakimah; Tijani, Ibrahim Musa. Global Islamic Economics Magazine. No. 31 (Dec. 2014), pp.58-60, 3 p.

Subjects: Banks; Financial institutions; Financial transactions; Islam; Islamic jurisprudence

Journal Articles

The advancement of Islamic Banking and finance in global markets

By: al-Hirsh, Nafith. Global Islamic Economics Magazine. No. 31 (Dec. 2014), pp.29-34, 6 p.

Subjects: Financing; Islamic Banks; Markets

Book

A framework for regulating Islamic microfinance institutions

By: Ismail, Abd al-Ghaffar B.. Islamic Development Bank (IDB), Islamic Research and Training Institute (IRTI),; 31-December -2014; , 14 p.

Subjects: Capital; Financial institutions; Interdependence; Islamic jurisprudence; Microfinance

Book

Effective risk based supervision through sharia supervisory board

By: Ismail, Abd al-Ghaffar B.. Islamic Development Bank (IDB), Islamic Research and Training Institute (IRTI),; 31-December -2014; , 14 p.

Subjects: Islamic Banks; Islamic jurisprudence; Risk management; Sharia Supervisory Board; Shariah censorship

Book

Islamic finance and economic development : lessons from the past and prospects for the future

By: Ali, Salman Sayyid. Islamic Development Bank (IDB), Islamic Research and Training Institute (IRTI),; 31-December -2014; pp.1-222, 222 p.

Subjects: Economic development; Education; Foundations of Islamic jurisprudence; Islam; Markets

Journal Articles

A new software tool for evaluating the electric service quality of a power bus system for automotive applications

By: Esposito, Francesco. Journal of Electrical Systems. Vol. 10, no. 4 (Dec. 2014), pp.417-430, 14 p.

Subjects: Automobiles; Electrical equipment; Islamic jurisprudence; Quality assurance

Textbook Chapter

Formulation of interfaith dialogue in the Quranic paradigm

By: Fahd, Ubayd Allah. Islamic Fiqh Academy,; 31-December -2014; pp.331-349, 19 p.

Subjects: Interfaith dialogue

Articles of association

Savings and Social Development Bank : Bank’s policy for the year 2014

Donor award: Savings and Social Development Bank (Khartoum, Sudan)

Subjects: Islamic Banks; Microfinance; Savings and Social Development Bank; Sudan; Twenty-first century

Book

How he treated them ?

By: al-Munjid, Muhammad Salih. Obeikan Publishing,; 31-December -2014; pp.1-545, 545 p.

Subjects: Islamic ethics; Islamic missionary; Muhammad (Alayhi al-salatu wa-al-salam); Protest (Linguistics); Society

Book

Finance Islamique and developpement economique : lecons retenues

By: Wilson, Rodney. Banque Islamique de Développement, l’Institut Islamique de Recherche et de Formation,; pp.1-24, 24 p.

Subjects: Competition; Economic development; Islam; Islamic jurisprudence; Supply and demand

Arab Theses

Factors leading Moroccan banks’ customers to switch from conventional to Islamic banks

By: Slassi, Ibtihal. Master; The School of Business Administration; 2014

Subjects: Economic aspects; Financing; Islam; Morocco; Religious aspects

Fatawa

Can i sell lottery tickets as part of my job ?

Question: I work in a post office and selling lottery is part of the contract. Is it permissible to sell lottery tickets ? if it is not permissible then what do I do with the remuneration received ?.

Subjects: Islamic jurisprudence; Lotteries

Fatawa

Can someone work in restaurant where alcohol is served ?

Question: One of my sister-inlaws family member has recently started working in a restaurant as a chef or waiter where alcohol is also served. Would his income Halal and is my sister in-law ok to go over and stay with them and eat with them ?.

Subjects: Islamic jurisprudence; Labour; Restaurants

Fatawa

Can a loan be transferred to a 3rd party ?

Question: I have taken a loan from my sister and then I have lent the money to a 3rd party on the condition that, they will repay back the loan to my sister directly. Am I still responsible for the ....

Subjects: Debt repayment; Debtor and creditor; Islamic jurisprudence; Loans

Fatawa

Is the income I earn as a florist assistant Halal ?

Question: I recently applied for a florist assistant role within a busy corporate florist and plant company in London. They distribute flowers in vases to offices, restaurants, bars and pubs etc. The clients would then put these vases, filled with flowers ....

Subjects: Income; Islamic jurisprudence; Labour

Resolutions

Wakalah based equity-tracker investment

Donor award: Mashreq al-Islami (Dubai, United Arab Emirates). Sharia'h Supervisory Board

Subjects: Agency (Law); Contracts; Investments; Islamic jurisprudence; Stocks

Resolutions

Business self employed financing (via commodity Murabaha)‎

Donor award: Mashreq al-Islami (Dubai, United Arab Emirates)

Subjects: Contracts; Islamic jurisprudence; Promise (Law); Purchasing; Resale on profit

Governance

Corporate governance report 2014

Donor award: Qatar Islamic Bank (Dawhah, Qatar)

Subjects: Islamic jurisprudence; Auditing; Debts; Management; Social responsibility

Fatawa

Is the diability benefits I receive for my son solely his money ?

Question: I am in receipt of income support and carers allowance for the care of my son who is disabled and I recieve his disability allowance on his behalf because he is illiterate.Is the income support which is paid in to ....

Subjects: Capacity and disability; Disabilities; Islamic jurisprudence

Journal Articles

Graduated driver licensing : an international review

By: Bates, Lyndel J.; Watson, Barry; Davey, Jeremy D.…[et al.]. Sultan Qaboos University Medical Journal. Vol. 14, no. 4 (Nov. 2014), pp.432-441, 10 p.

Subjects: Automobiles; Islamic jurisprudence; Accidents; Traffic accidents

Journal Articles
1
Time cited in Arcif

Religiosity, subjective well-being, and anxiety in a sample of Indian university students

By: Abd al-Khaliq, Ahmad Muhammad; Singh, Ajai Pratap. The Arab Journal of Psychiatry. Vol. 25, no. 2 (Nov. 2014), pp.201-208, 8 p.

Subjects: Anxiety; Islamic jurisprudence; Psychology; Students; Universities

Book Reviews

Book review : Islamic microfinance for sustainable development

By: Khan, Muhammad Akram; Shirazi, Nasim Shah; al-Zahi, Abd al-Rahman…[et al.]. Islamic Economic Studies. Vol. 22, no. 2 (Nov. 2014), pp.137-139, 3 p.

Subjects: Financial institutions; Financing; Islam; Islamic jurisprudence; Poverty mitigation

Journal Articles

Islamic wealth management and the pursuit of positive-sum solutions

By: Faruq, Muhammad Umar. Islamic Economic Studies. Vol. 22, no. 2 (Nov. 2014), pp.99-124, 26 p.

Subjects: Islam; Islamic jurisprudence; Management; Poverty; Wealth

Journal Articles

A structural model for human development, does Maqāṣid Al-Sharīah matter !

By: Mili, Mahdi. Islamic Economic Studies. Vol. 22, no. 2 (Nov. 2014), pp.47-63, 17 p.

Subjects: Economics; Human development; Islam; Islamic jurisprudence; Quality of life

Journal Articles

Non-monetary poverty measurement in Malaysia : a Maqāsid Al-Sharīah approach

By: Abd al-Rasul, Muhammad Salah al-Din; Salih, Ariffin Muhammad. Islamic Economic Studies. Vol. 22, no. 2 (Nov. 2014), pp.33-45, 13 p.

Subjects: Malaysia; Islamic jurisprudence; Poverty

Fatawa

Is purchasing a prescription prepayment certificate [PPC] acceptable ?

Question: I would like to know if the following is permissible :http://www.nhs.uk/NHSEngland/Healthcosts/Pages/PPC.aspxIf you need more than 12 prescribed medicines each year, you could save money with a 12-month PPC.You can also buy a three-month PPC, which will save you money if ....

Subjects: Legal documents; Payments; Purchasing

Fatawa

Is it illegal to pay for services in cash ?

Question: I had a question pertaining to taxes with reference to an earlier fatwa published on your website : http://alqalam.org.uk/fatawa/can-i-be-held-liable-for-the-tax-evasion-of-my-employers/In Canada, the Canada revenue agency(CRA) warns about what is called the underground economy (UE) [http://www.cra-arc.gc.ca/undergroundeconomy/]. In light of this1. Is it ....

Subjects: Islamic jurisprudence; Taxes

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