Search results for: Islamic legal system of Iran
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 19625

Search results for: Islamic legal system of Iran

19355 A Survey on Protests Against Compulsory Hejab in Iran From Iranian Women’s Point of View After Mahsa Amini`S Death: A Grounded Theory Approach

Authors: Shirin Arefi

Abstract:

In Iran, women and girls are treated as second class citizens and suffer from many discrimination and inequality such as compulsory Hejab, a phenomena which has required all women to wear the hijab head-covering since the 1979 Islamic revolution. Now, the crackdown of new government has caused a massive uproar in the country. The morality police also continue to curb the choices of women, and the latest unfortunate incidents accelerate the hardened rules. The author is going to survey the views and of women against compulsory Hejab and morality and chastity police arrests. The methodology is a qualitative one in which narratives of them are coded based on grounded theory and horizons of the process is explained by phenomenological research as well. The findings and results will show the current attitudes of women of Hejab and their reactions against morality police behaviors.

Keywords: compulsory hejab, morality police, people, arrest

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19354 Transgenders Rights in Pakistan: From an Islamic Perspective

Authors: Zaid Haris

Abstract:

Since the beginning of time, transgender people have faced difficult circumstances, particularly in Pakistan. They have experienced discrimination, physical abuse, sexual assault, and murder in their lives. In response to their complaints, the Pakistani Supreme Court established a landmark that enables them to participate in society on an equal base. As a result, transgendered people living all around Pakistan have seen their legal, political, and cultural advocacy blossom since 2009. In order to provide and defend the human rights of Pakistan's transgender persons, this paper aims to identify and analyse the constitutional and legal framework set out there. The Supreme Court's momentous decision sparked legal reform in the nation for these rights, most notably the Transgender Persons (Protection of Rights) Act of 2017, a bill that was filed in Parliament. The implementation of the rights granted to transgender people in Pakistan, whether it relates to education, health, or any other area, requires close inspection. Additionally, for society to be accepting and inclusive, a significant and radical change in behaviour is required. This paper also includes the interviews of a few transgenders from Pakistan.

Keywords: discrimination, islam, pakistan, physical abuse, sexual assault, transgenders

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19353 The Role of Legal Translation in Conflict Resolution: The Case of the Anglophone Crisis in Cameroon

Authors: Shwiri Eshwa Chumbow

Abstract:

This research paper explores the contribution of legal translation in conflict resolution with a specific focus on the Anglophone Crisis in Cameroon. The Anglophone Crisis, which emerged from grievances concerning language and legal systems, has underscored the importance of accurate and culturally sensitive legal translation services. Using documentary research and case study analysis, this paper examines the impact of translation (or lack thereof) on conflict resolution and proposes translation-related solutions to resolve the conflict and promote peace. The findings highlight the critical role of (legal) translation in bridging linguistic and cultural gaps, facilitating dialogue, and fostering understanding in conflict resolution processes.

Keywords: anglophone crisis, Cameroon, conflict resolution, francophone, legal translation, translation

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19352 Investigating Legal Consciousness Among Migrants in Greece: A Study of Migrant’s Views of Hate Crime and their Legal Rights

Authors: Violeta Kapageorgiadou

Abstract:

Over the past decade, millions of individuals from middle-eastern and African countries have migrated to Europe to seek refuge. The majority of these refugees emigrate from Muslim majority countries and seek to integrate into European societies. Notably, Greece has hosted thousands of individuals seeking asylum since 2015. Many of these individuals have applied for asylum. They have sought to integrate into the Greek society and to navigate their way through the national and European legal systems with regard to their status. This paper, drawn from a PhD thesis project, focuses on the legal consciousness of migrants and the processes open to asylum seekers to assert their rights, notably with regard to incidents of hate crime and including their interactions with the legal authorities in Greece. The research seeks to capture the factors that influence the views and behaviors of migrants towards the law and their legal rights, using legal consciousness as a theoretical framework. The research findings indicate that asylum seekers have developed a multidimensional legal consciousness influenced by their religious and political background, legal knowledge, previous (negative) experiences with the legal system and their socio-economic status in Greece. Asylum seekers, while aware of the rights essential for their survival in the host country (such as applying for asylum to obtain a secure status, claiming for benefits and housing), were unaware of, and less willing to engage with, legal authorities and rights which they did not find essential for their survival. They viewed hate incidents against them as less important, not worth reporting and sometimes did not even consider these incidents as crimes. The research suggests that asylum seekers in Greece are a vulnerable population who need mechanisms to support them and raise their legal consciousness around their rights in order to better integrate, develop and thrive in the host society. Moving forwards, a better understanding of refugees' and asylum seekers’ reactions towards hate crime will help to create future policies and support mechanisms that could improve the lives of these individuals.

Keywords: hate crime, legal consciousness, legal rights, migrations

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19351 Development of Innovative Islamic Web Applications

Authors: Farrukh Shahzad

Abstract:

The rich Islamic resources related to religious text, Islamic sciences, and history are widely available in print and in electronic format online. However, most of these works are only available in Arabic language. In this research, an attempt is made to utilize these resources to create interactive web applications in Arabic, English and other languages. The system utilizes the Pattern Recognition, Knowledge Management, Data Mining, Information Retrieval and Management, Indexing, storage and data-analysis techniques to parse, store, convert and manage the information from authentic Arabic resources. These interactive web Apps provide smart multi-lingual search, tree based search, on-demand information matching and linking. In this paper, we provide details of application architecture, design, implementation and technologies employed. We also presented the summary of web applications already developed. We have also included some screen shots from the corresponding web sites. These web applications provide an Innovative On-line Learning Systems (eLearning and computer based education).

Keywords: Islamic resources, Muslim scholars, hadith, narrators, history, fiqh

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19350 Decomposition of Funds Transfer Pricing Components in Islamic Bank: The Exposure Effect of Shariah Non-Compliant Event Rectification Process

Authors: Azrul Azlan Iskandar Mirza

Abstract:

The purpose of Funds Transfer Pricing (FTP) for Islamic Bank is to promote prudent liquidity risk-taking behavior of business units. The acquirer of stable deposits will be rewarded whilst a business unit that generates long-term assets will be charged for added liquidity funding risks. In the end, it promotes risk-adjusted pricing by incorporating profit rate risk and liquidity risk component in the product pricing. However, in the event of Shariah non-compliant (SNCE), FTP components will be examined in the rectification plan especially when Islamic banks need to purify the non-compliance income. The finding shows that the determination between actual and provision cost will defer the decision among Shariah committee in Islamic banks. This paper will review each of FTP components to ensure the classification of actual and provision costs reflect the decision on rectification process on SNCE. This will benefit future decision and its consistency of Islamic banks.

Keywords: fund transfer pricing, Islamic banking, Islamic finance, shariah non-compliant event

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19349 21st Century Islam: Global Challenges of Islamic Representation and Knowledge Acquisition

Authors: M. M. Muhammed, O. Khuzaima

Abstract:

This research examined and outlined some of the challenges facing Islam and Muslims in the 21st century, considering global Islamic representation and knowledge acquisition as key objectives. It was observed that the Western media misrepresentation of Islam and the Western ethos embodied by the acquisition of western civilisation are major challenges faced by Islam and Muslims today. The problem of sectarianism, decline in the socio-economic power of Muslim communities and the archaic nature of the Islamic creed were recorded as major actors to the evolving global Islamic issues. It was therefore concluded that Islam is not the reason for these challenges, rather the action of some Muslims and non-Muslims were the contributing factors to the pandemics faced by Islam and Muslims. Some relevant recommendations were made to the Islamic world that could serve as effectual solutions to these lingering problems.

Keywords: Islam, challenges, representation, knowledge, century, global, twenty-first

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19348 Sustainable Traditional Architecture and Urban Planning in Hot–Humid Climate of Iran

Authors: Farnaz Nazem

Abstract:

This paper concentrates on the sustainable traditional architecture and urban planning in hot-humid regions of Iran. In a vast country such as Iran with different climatic zones traditional builders have presented series of logical solutions for human comfort. The aim of this paper is to demonstrate traditional architecture in hot-humid climate of Iran as a sample of sustainable architecture. Iranian traditional architecture has been able to response to environmental problems for a long period of time. Its features are based on climatic factors, local construction materials of hot-humid regions and culture. This paper concludes that Iranian traditional architecture can be addressed as a sustainable architecture.

Keywords: hot-humid climate, Iran, sustainable traditional architecture, urban planning

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19347 Competitive Condition and Market Power of Islamic Banks in Indonesia

Authors: Cupian

Abstract:

The expansion of Islamic banking industry seems to emphasize the banking competition in Indonesia where conventional and Islamic banks coexist. In addition, the 2007/2008 global financial crisis and deregulation have the effect on competitive conditions in Islamic banking market. In this context, this study aims at investigating competitive conditions and market power of Islamic banks in Indonesia using firm level data over the period 2006-2013. The study also attempts to identify the factors that represent the power of banking market to better study the degree of competition in this banking industry. Using samples of 27 Islamic commercial banks, the study uses a variety of structural and non-structural measures related to the traditional approach and the new empirical approach of the industrial organization (NEIO). The methodology is based on the set of measures of the competition and market power. The first measure is a set of concentration ratios (CR4) and Herfindahl-Hirschman index (HHI).The second measures are the Panzar and Ross H-statistic and the Lerner index based on econometric estimations with the aim of evaluating the market structure and measuring its power in terms of price setting. The results of the competition analysis suggest that the Islamic banking markets in Indonesia cannot be characterized by the bipolar cases of either perfect competition or monopoly over 2006-2013. That is, banks earned their revenues operating under conditions of monopolistic competition in that period. Overall, Islamic banks in Indonesia operate in a relatively less competitive environment or in high market power. It is also indicated that Islamic bank that hope to achieve higher returns should operate in the competitive environment.

Keywords: bank competition, islamic banks, market structure, profitability

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19346 Mapping the Early History of Common Law Education in England, 1292-1500

Authors: Malcolm Richardson, Gabriele Richardson

Abstract:

This paper illustrates how historical problems can be studied successfully using GIS even in cases in which data, in the modern sense, is fragmentary. The overall problem under investigation is how early (1300-1500) English schools of Common Law moved from apprenticeship training in random individual London inns run in part by clerks of the royal chancery to become what is widely called 'the Third University of England,' a recognized system of independent but connected legal inns. This paper focuses on the preparatory legal inns, called the Inns of Chancery, rather than the senior (and still existing) Inns of Court. The immediate problem studied in this paper is how the junior legal inns were organized, staffed, and located from 1292 to about 1500, and what maps tell us about the role of the chancery clerks as managers of legal inns. The authors first uncovered the names of all chancery clerks of the period, most of them unrecorded in histories, from archival sources in the National Archives, Kew. Then they matched the names with London property leases. Using ArcGIS, the legal inns and their owners were plotted on a series of maps covering the period 1292 to 1500. The results show a distinct pattern of ownership of the legal inns and suggest a narrative that would help explain why the Inns of Chancery became serious centers of learning during the fifteenth century. In brief, lower-ranking chancery clerks, always looking for sources of income, discovered by 1370 that legal inns could be a source of income. Since chancery clerks were intimately involved with writs and other legal forms, and since the chancery itself had a long-standing training system, these clerks opened their own legal inns to train fledgling lawyers, estate managers, and scriveners. The maps clearly show growth patterns of ownership by the chancery clerks for both legal inns and other London properties in the areas of Holborn and The Strand between 1450 and 1417. However, the maps also show that a royal ordinance of 1417 forbidding chancery clerks to live with lawyers, law students, and other non-chancery personnel had an immediate effect, and properties in that area of London leased by chancery clerks simply stop after 1417. The long-term importance of the patterns shown in the maps is that while the presence of chancery clerks in the legal inns likely created a more coherent education system, their removal forced the legal profession, suddenly without a hostelry managerial class, to professionalize the inns and legal education themselves. Given the number and social status of members of the legal inns, the effect on English education was to free legal education from the limits of chancery clerk education (the clerks were not practicing common lawyers) and to enable it to become broader in theory and practice, in fact, a kind of 'finishing school' for the governing (if not noble) class.

Keywords: GIS, law, London, education

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19345 Suitability of Indonesia's Tax Administration with Abu Yusuf Thought

Authors: Dina Safrina

Abstract:

This paper aims to discuss the suitability of tax administration in Indonesia based on Islamic Shari'a by looking at Abu Yusuf's idea of taxation. This research is a qualitative research and using data collection method by library research, that is by studying, deepening and citing theories or concepts from a number of literature. The purpose of this paper is to find out whether taxation in Indonesia is consistent with the thinking of Islamic economists, namely Abu Yusuf's idea which became known by economists as the canons of taxation. The ability to pay, lax time giving for taxpayers and the centralization of decision-making in the tax administration are some of the principles it emphasizes. In taxation he recommends the use of the Muqassamah (Proportional Tax) system rather than the Mixed (Fixed Tax) system. In this case, the determination of tax rates in Indonesia there are using fixed tax system, proportional tax, progressive tax and regressive tax. Abu Yusuf opposed the existence of Qabalah institution (the guarantor of tax payments to the state) at the time and suggested a tax administration centered and paid directly to the state. This is in accordance with those already applied in Indonesia where tax collection is done centrally. The tax system in Indonesia using self assessment system, which is the authority and responsibility given by the government to the taxpayer to calculate, pay and report the tax itself becomes the gap for taxpayers to commit fraud. Prerequisites that must be met for the success of this system is with the tax consciousness, tax honesty, tax mindedness, and tax discipline.

Keywords: Abu Yusuf, Indonesia, tax, tax administration

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19344 The Relationship between Anatomical Components of Mosques and Place Attachment with Respect to Islamic Wisdom and Art

Authors: Alitajer Saeed, Negintaji Farshad

Abstract:

This study has been examined the relationship between anatomical components of mosques and place attachment of people to anatomies of mosques with the approach of attending to Islamic wisdom. To this end, this article by reviewing the theoretical and empirical literature of mosques' anatomy and the role of anatomy on the architectural design of Iranian mosques by examining the quantitative and qualitative indicators and in order to understand and identify the anatomy of mosques, components such as: entrance, portico, minarets, domes, bedchamber and pool have been investigated. For this purpose, SPSS software has been used. Research is related to field and is of descriptive, analytical and inferential type and quantitative and qualitative indicators have been examined. Statistical analysis obtained from the questionnaire indicates that there is a significant relationship between the anatomical components of architecture and place attachment of the participants. By understanding and identifying the anatomy of mosques and appropriate planning to use the anatomy in Islamic architecture and considering it as an eminent indicators of designing, it can present great Iranian architecture.

Keywords: Islamic wisdom, Islamic architecture, mosque anatomy place attachment, Islamic art

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19343 Maturity Transformation Risk Factors in Islamic Banking: An Implication of Basel III Liquidity Regulations

Authors: Haroon Mahmood, Christopher Gan, Cuong Nguyen

Abstract:

Maturity transformation risk is highlighted as one of the major causes of recent global financial crisis. Basel III has proposed new liquidity regulations for transformation function of banks and hence to monitor this risk. Specifically, net stable funding ratio (NSFR) is introduced to enhance medium- and long-term resilience against liquidity shocks. Islamic banking is widely accepted in many parts of the world and contributes to a significant portion of the financial sector in many countries. Using a dataset of 68 fully fledged Islamic banks from 11 different countries, over a period from 2005 – 2014, this study has attempted to analyze various factors that may significantly affect the maturity transformation risk in these banks. We utilize 2-step system GMM estimation technique on unbalanced panel and find bank capital, credit risk, financing, size and market power are most significant among the bank specific factors. Also, gross domestic product and inflation are the significant macro-economic factors influencing this risk. However, bank profitability, asset efficiency, and income diversity are found insignificant in determining the maturity transformation risk in Islamic banking model.

Keywords: Basel III, Islamic banking, maturity transformation risk, net stable funding ratio

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19342 Determinants of the Shadow Economy with an Islamic Orientation: An Application to Organization of Islamic Cooperation and Non-Organization of Islamic Cooperation Countries

Authors: Shabeer Khan

Abstract:

The main objective of Islamic Finance is to promote social justice thorough financial inclusion and redistribution of economic resources between rich and poor. The approach of Islamic finance is more comprehensive in nature and covers both formal and informal sectors of the economy, first, through reducing the gap between both sectors, and second by using specific Islamic values to reallocate the wealth between formal and informal sectors. Applying Generalized Method of Movements (GMM) to the annual data spanning from 1995-2015 for 141 countries, this study explores the determinants of informal business sector in Organization of Islamic Cooperation (OIC) countries and then compares with Non-OIC countries. Economic freedom and institutions variables as well as economic growth and money supply are found to reduce informal business sector in both OIC and Non-OIC nations while government expenditure are found to increase informal business sector in both group of nations. Informal Business sector remain the same in both types of countries but still the majority Muslim population in OIC economies create main difference between both groups of nations and justify the potential role of Islamic Finance in informal business sector in OIC nations. The study suggests that institutions quality should be improved and entrepreneurs’ friendly business environment must be provided. This study refines the main features of informal business sector and discuss their implications on policy designing and implementation, particularly in the context of Islamic finance fight against poverty, inequality and improving living standards of informal sector participants in OIC countries.

Keywords: Islamic finance, informal Business Sector, Generalized Method of Movements (GMM) and OIC

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19341 Comparative Analysis of Islamic Bank in Indonesia and Malaysia with Risk Profile, Good Corporate Governance, Earnings, and Capital Method: Performance of Business Function and Social Function Perspective

Authors: Achsania Hendratmi, Nisful Laila, Fatin Fadhilah Hasib, Puji Sucia Sukmaningrum

Abstract:

This study aims to compare and see the differences between Islamic bank in Indonesia and Islamic bank in Malaysia using RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital). This study examines the comparison in business and social performance of eleven Islamic banks in Indonesia and fifteen Islamic banks in Malaysia. This research used quantitative approach and the collections of data was done by collecting all the annual reports of banks that has been created as a sample over the period 2011-2015. The test result of the Independent Samples T-test and Mann-Whitney Test showed there were differences in the business performance of Islamic Bank in Indonesia and Malaysia as seen from the aspect of Risk profile (FDR), GCG, and Earnings (ROA). Also, there were differences of business and social performance as seen from Earnings (ROE), Capital (CAR), and Sharia Conformity Indicator (PSR and ZR) aspects.

Keywords: business performance, Islamic banks, RGEC, social performance

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19340 Accounting as Economic and Religious Reality: Reveal Religious Values Through the Photographs in Annual Report of Islamic Bank

Authors: Rahasanica Nariswari Pratiwi, Maulana Syaiful Haq

Abstract:

The role of accounting in Islamic Banking is not only as economic reality but also as religious reality. Religious reality constructed by religious value in annual report of Islamic Bank. Thus, the purpose of this paper is to understand and analyze the existence of religious values by form of photographs in annual report, and to analyze the reason of religious values disclosure in annual report. Ontologically, this study is build on a belief that annual report is a communication media to show the ways Islamic Banks express adherence to sharia principle. The research has done by analyzing the photographs in annual report of Bank Syariah Mandiri (BSM), Bank Muamalat Indonesia (BMI), Bank Nasional Indonesia (BNI) Syariah, Bank Rakyat Indonesia (BRI) Syariah, and Bank Central Asia (BCA) Syariah in Indonesia. This study is qualitative research, was carried out within interpretive paradigm using semiotic approach. By employing semiotic analysis, this research showed that annual report of Islamic Bank in Indonesia contained religious value by the form of its photographs. The results of this study also show that photographs in annual report of Islamic Banks in this research contained religious values. Furthermore, this study concludes that Islamic banks actually expressed religious reality and make them different from the other bank’s annual report which focuses only on economic reality. This indicates Islamic Banks obidience existence about responsibility, not only to the stakeholders but also to the society and Allah.

Keywords: Islamic banking, semiotics, accounting, annual report

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19339 A Study of Sexual Violence on Women and Children in Hong Kong

Authors: Wing Hang Shelley Leung

Abstract:

With the rise of the recent social movement, namely #MeToo, it shows that a lot of women and children in fact suffered from sexual abuse and some even suffered from child abuse, including in Hong Kong. In view of the ongoing social movements, this paper argues that we have to look beyond their impacts and understand the roots of the problem: what if the underlying cause of the recent social movements was the inherited values that were rooted in us since we were young, or the public’s lack of confidence in the legal system when it comes to this type of personal matters? What if the movements reveal the problematic issue of the lack of protection plans, either in the private or public sphere? If the legal system is presumed to not be able to preemptively protect everyone or effectively punish all perpetrators, can other pillars provide supports to fill in the loopholes of the legal system? This paper takes a theoretical approach to look into current sexuality education, the legal system in Hong Kong and the adoption of Asian values in society to argue that difficulties that are being placed onto victims in disclosing sexual violence they had experienced. Reviews of the current system and recent sexual assaults court cases for case studies allow the research to address the issues of victims’ experience including (a) their reactions to incidents; (b) issues they have in trials; (c) psychological impacts of the incidents; and (d) their understandings of gender equality before and after incidents. The study is significant because it criticises the current legal system in Hong Kong and provides insights to the public by explaining the dynamics between the problem, the legal system and the society. Also, it contributes to the ongoing research about the psychological impacts to victims in Hong Kong, especially how they are placed in a disadvantaged position in the legal system and society and even for their recovery. It contributes to the findings of how family structures, parental responsibilities and gender studies influence a child’s perception of gender equality in Hong Kong and hence their immediate reactions to incidents. To fully address the needs of victims, especially our younger generation, as well as to prevent future harm and to raise awareness, an inclusive framework which recognizes the needs of protecting and safeguarding women and children in the private sphere and a proper education for gender equality are needed.

Keywords: child abuse, children's rights, domestic violence, gender equality, Hong Kong, Me too, sexual violence, women's rights

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19338 Contemporary Vision of Islamic Motifs in Decorating Products

Authors: Shuruq Ghazi Nahhas

Abstract:

Islamic art is a decorative art that depends on repeating motifs in various shapes to cover different surfaces. Each motif has its own characteristics and style that may reflect different Islamic periods, such as Umayyad, Abbasid, Fatimid, Seljuk, Nasrid, Ottoman, and Safavid. These periods were the most powerful periods which played an important role in developing the Islamic motifs. Most of these motifs of the Islamic heritage were not used in new applications. This research focused on reviving the vegetal Islamic motifs found on Islamic heritage and redesign them in a new format to decorate various products, including scarfs, cushions, coasters, wallpaper, wall art, and boxes. The scarf is chosen as one element of these decorative products because it is used as accessories to add aesthetic value to fashion. A descriptive-analytical method is used for this research. The process started with extracting and analyzing the original motifs. Then, creating the new motifs by simplifying, deleting, or adding elements based on the original structure. Then, creating repeated patterns and applying them to decorative products. The findings of this research indicated: repeating patterns based on different structures creates unlimited patterns. Also, changing the elements of the motifs of a pattern adds new characteristics to the pattern. Also, creating frames using elements from the repeated motifs adds aesthetic and contemporary value to decorative products. Finally, using various methods of combining colors creates unlimited variations of each pattern. At the end, reviving the Islamic motifs in contemporary vision enriches decorative products with aesthetic, artistic, and historical values of different Islamic periods. This makes the decorative products valuable that adds uniqueness to their surroundings.

Keywords: Islamic motifs, contemporary patterns, scarfs, decorative products

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19337 Another Justice: Litigation Masters in Chinese Legal Story

Authors: Lung-Lung Hu

Abstract:

Ronald Dworkin offered a legal theory of ‘chain enterprise’ that all the judges in legal history altogether create a ‘law’ aiming a specific purpose. Those judges are like co-writers of a chain-story who not only create freely but also are constrained by the story made by the judges before them. The law created by Chinese traditional judges is another case, they, compared with the judges mentioned by Ronald Dworkin, have relatively narrower space of making a legal sentence according to their own discretions because the statutes in Chinese traditional law at the very beginning have been designed as panel code that leaves small room to judge’s discretion. Furthermore, because law is a representative of the authority of the government, i.e. the emperor, any misjudges and misuses deviated from the law will be considered as a challenge to the supreme power. However, different from judges as the defenders of law, Chinese litigation masters who want to win legal cases have to be offenders challenging the verdict that does not favor his or his client’s interest. Besides, litigation master as an illegal or non-authorized profession does not belong to any legal system, therefore, they are relatively freer to ‘create’ the law. According to Stanley Fish’s articles that question Ronald Dworkin and Owen Fiss’ ideas about law, he construes that, since law is made of language, law is open to interpretations that cannot be constrained by any rules or any particular legal purposes. Stanley Fish’s idea can also be applied on the analysis about the stories of Chinese litigation masters in traditional Chinese literature. These Chinese litigation masters’ legal opinions in the so-called chain enterprise are like an unexpected episode that tries to revise the fixed story told by law. Although they are not welcome to the officials and also to the society, their existence is still a phenomenon representing another version of justice different from the official’s and can be seen as a de-structural power to the government. Hence, in this present paper the language and strategy applied by Chinese litigation masters in Chinese legal stories will be analysed to see how they refute made legal judgments and challenge the official standard of justice.

Keywords: Chinese legal stories, interdisciplinary, litigation master, post-structuralism

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19336 Islamic Corporate Social Responsibility Disclosure and Financial Performance on Islamic Banking in Indonesia

Authors: Yasmin Umar Assegaf, Falikhatun, Salamah Wahyuni

Abstract:

This study aims to provide empirical evidence about the influence of Islamic Corporate Social Responsibility Disclosures of the financial performance of Islamic banking with the characteristics of the company, as a control variable in Islamic banking in Indonesia. ICSR disclosures are an independent variable, while the Financial Performance is the dependent variable (proxied by Return on Assets (ROA), Return on Equity (ROE), Income Expense Ratio (IER), and Non-net Interest Margin (NIM). The control variables used are firm size, firm age and the type of audit. The population of the study was all Islamic Banks (BUS) operate in Indonesia. The research sample is Islamic Commercial Bank which has existed in Indonesia since 2002 and publishes financial statements between the years of 2007-2011. The sample of the study were include 31 Annual Report published. The results of this study concluded that there are significant influences between the ICSR Disclosures and financial performance. The disclosure is partially effect on ROA, IER and NIM, whereas there is no influence on ROE. Further result shows that all control variables (Firm Size, Age, and Type of Audit Companies) does not have any influence on ICSR Disclosures in Indonesia. This research gives a suggestion for further research to compare these ICSR disclosures in Indonesia with ICSR disclosures in other countries that have Islamic banking, by using other measure variables of financial performance, to get more comprehensive model and real picture.

Keywords: ROA, ROE, IER, NIM, company size, age of the company, audit type, Islamic banking

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19335 The Relationship between Organizational Culture and the Establishment of Knowledge Management in the Central Insurance of Iran

Authors: Alireza Assareh, Fatemeh Havas Beigi, Mohammad Vafaee Yeganeh

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The present study is conducted to investigate the relationship between organizational culture and the establishment of knowledge management in the Central Insurance of Iran. The research results revealed that there is a significant positive relationship between organizational culture and its elements that include management support, organizational belonging, individual innovation, and leadership style and the establishment of knowledge management in the central insurance of Iran and that there isn’t any significant relationship between conflict resolution and the establishment of knowledge management in the central insurance of Iran.

Keywords: organizational culture, knowledge management, central insurance of Iran, individual innovation

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19334 Turkey’s Ideological and Identity Politics towards Iran in the Arab Uprising: The Case of Syrian Civil War

Authors: Cangul Altundas Akcay

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With the beginning of the mass movement called as the Arab Uprising, Middle Eastern politics has demonstrated an influential shift which has been threatening the existence of the ruling regimes. In this environment, in particular, regional powers have desired to control regional politics, and to expand their regional influence. Bearing that in mind, Turkey and Iran, two significant regional powers, have engaged in competition so as to affect the shifted regional geopolitics. In this context, this paper aims to investigate how regional powers, especially non-Arab ones, have viewed each other in the Arab Uprising, whereby focusing on Turkish perspectives towards Iran. In other words, it will shed light on how Turkey has conducted foreign policy towards Iran during the Arab Uprising. To analyse this, Turkey’s ideological and identity politics towards Iran will be examined as one of its foreign policy approaches. The question is thus that how ideological and identity politics have determined Turkish foreign policy towards Iran in the Arab Uprising. To answer that, the Syrian civil war will be analysed as the case study in this qualitative study, hypothesising that Turkey, which has both Turkish identity and Sunni sect, has competed with Iran, which has both Farsi identity and Shia sect, over the Syrian civil war.

Keywords: Arab uprising, ideological and identity politics, Iran, Turkey, Syrian civil war

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19333 Infringement of Patent Rights with Doctrine of Equivalent for Turkey

Authors: Duru Helin Ozaner

Abstract:

Due to the doctrine of equivalent, the words in the claims' sentences are insufficient for the protection area provided by the patent registration. While this situation widens the boundaries of the protection area, it also obscures the boundaries of the protected area of patents. In addition, it creates distrust for third parties. Therefore, the doctrine of equivalent aims to establish a balance between the rights of patent owners and the legal security of third parties. The current legal system of Turkey has been tried to be created as a parallel judicial system to the widely applied regulations. Therefore, the regulations regarding the protection provided by patents in the current Turkish legal system are similar to many countries. However, infringement through equivalent is common by third parties. This study, it is aimed to explain that the protection provided by the patent is not only limited to the words of the claims but also the wide-ranging protection provided by the claims for the doctrine of equivalence. This study is important to determine the limits of the protection provided by the patent right holder and to indicate the importance of the equivalent elements of the protection granted to the patent right holder.

Keywords: patent, infringement, intellectual property, the doctrine of equivalent

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19332 Exploring the Cultural Significance of Mural Paintings in the Tombs of Gilan, Iran: Evaluation of Drawn Figures

Authors: Zeinab Mirabulqasemi, Gholamali Hatam

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This article discusses the significance of mural paintings in Iranian culture, particularly within the context of religious tombs known as Imamzadehs. These tombs, dedicated to Shiite imams and other revered religious figures, serve as important religious and communal spaces. The tradition of tomb construction evolved from early Islamic practices, gradually transforming burial sites into places of worship. In the Gilan region of Iran, these tombs hold a revered status, serving as focal points for religious observances and social gatherings. The murals adorning these tombs often depict religious motifs, with a particular emphasis on events like the Day of Judgment and the martyrdom of the Imams, notably the saga of Ashura. These paintings also reflect the community's social perspectives and historical allegiances. Various architectural styles are employed in constructing these tombs, including Islamic, traditional, local, and aesthetic architecture. However, the region's climate poses challenges to the preservation of these structures and their murals. Despite these challenges, efforts are made to document and preserve these artworks to ensure their accessibility for future generations. This research also studies tomb paintings by adopting a multifaceted approach, including library research, image analysis, and field research. Finally, it examines the portrayal of significant figures such as the Shiite imams, prophets, and Imamzadehs within these murals, highlighting their thematic significance and cultural importance.

Keywords: cultural ritual, Shiite imams, mural, belief foundations, religious paintings

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19331 Naturalization of Aliens in Consideration of Turkish Constitutional Law: Recent Governmental Practices

Authors: Zeynep Ozkan, Cigdem Serra Uzunpinar

Abstract:

Citizenship is a legal bond that binds a person to a certain state. How constitutions define ‘the citizen’ and how they regulate the elements of citizenship have great importance in terms of individuals’ duties before the state as well as the rights they own. Especially in multi-segmented societies that contain foreign elements, it becomes necessary to examinate the institution of naturalization in terms of individuals’ duty of constitutional citizenship. The meaning of citizenship in Turkey has transformed due to the changes in practices of naturalization, in parallel to receiving huge amount of immagrants with the recent Syrian Crisis, the change in the governmental system and facing economic crisis. This transformation took place in the way of a diversion from the states’ initial motive of building the bond of citizenship with the aim of founding/sustaining political unity. Hence, rising of the economic and political motives in naturalization practices are in question, instead of objective and subjective criterias, that are traditionally used on defining the notion of nation. In this study, firstly the regime of citizenship and the legal regime of aliens in Turkish legislation will be given place. Then, the transformation, that the notion of constitutional citizenship underwent, will be studied, especially on the basis of governmental practices of naturalization. The assessment will be made in the context of legal institutions brought with the new governmental system as a result of recent constitutional amendment.

Keywords: constitutional citizenship, naturalization, naturalization practices in Turkish legal system, transformation of the notion of constitutional citizenship

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19330 The Roots of the Robust and Looting Economy (poverty and inequality) in Iran after the 1979 Revolution, From the Perspective of Acem Oglu & Robinson theory

Authors: Vorya Shabrandi

Abstract:

The study factors of poverty and inequality causes in countries is the subject of many scholars and economists in the last century, theorists in various areas of economic science know different factors as the roots of poverty and inequality in Iran after the 1979 revolution. Economists have emphasized political elements and political scientists on political elements. This research reviews the political economy of poverty and corruption in Iran after the revolution. The findings of this research, based on AcemOgluand Robinson theory, show how the institutional structural dependence of Iran's economy to raw has led to the growth of its non-economic economic institutions and its consequence of the continuity of the release and looting economy and poverty and inequality in Iran's political economy Is. This research was carried out using descriptive-analytical and comparative methods. Many economists try to justify the conditions of the country based on war, sanctions; And the external factors, and ... knows. In this study, we tried to examine the roots of poverty and the looting economy of Iran by implementing Research AcemOgluand Robinson on the institutions and roots of poverty. Looking for a framework for understanding why countries, such as Iran, the reason for the difference in revenue in different countries, as well as the poor or wealth of countries, regardless of the non-effective and non-professional institutions, and why inefficient institutions in some countries, such as Iran, such as Iran It remains and does not have a voluntary political powers to change these institutions. Findings The research shows that institutions are broadly the main reason for the roots of the robust and looting economy (poverty and inequality) in Iran.

Keywords: Iran, plunderable (Loot) economy, raw shopping, poverty and inequality, acem oglu and robinson, non-inclusive institutions

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19329 Genealogy of a Building: Tarikhaneh

Authors: Mohadeseh Salari Sardari

Abstract:

As Muslims conquered Iran, their first impression was to show their power over others. They needed mosques for their multiple needs like prayer, tax collecting, law-making, hearing of law cases, and most important of all, as a seat of government. Sometimes they did not have time to build mosques and only began to build them after years of ruling. Many religious buildings with pre-Islamic past survived in Iran, most of the fire temples in cities were destroyed or changed radically, but some deserted temples outside of cities survived, and based on these surviving buildings, we can trace changes in fire temples inside cities and discover how they were adapted and expanded to be mosques. In addition, there are some other buildings with doubts about their date of construction. These buildings might be transitional buildings between two different historical eras or might be an old building with a slight change. One of these interesting buildings is Tarikhaneh, a small, simple yet striking building. By tracing Tarikhaneh’s roots in other buildings like fire temples and secular buildings existed before Arab invasion, it can be better understood how the original form of Tatikhaneh was.

Keywords: iranian architecture, early mosques, fire temples, adaptation and reuse

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19328 Natural Law in the Mu’Tazilite Theology

Authors: Samaneh Khalili

Abstract:

Natural law theory, in moral philosophy, refers to a system of unchanging values held to be mutual to all humans and can be discovered through reason. The natural law theory is commonly associated with western Philosophers. In contrast, discussions on notions of natural law in Islamic intellectual history were relatively rare. This paper aims to show that the moral theory developed by the Mu'tazilite thinkers can be classified in the ideas of natural law. In doing so, this study will demonstrate that the objective and unchanging values, according to Mu'tazilite theologians, provide the guidelines for assessing the Islamic law rules in the field of human coexistence. The focus of the paper lies on ʿAbd al-Ğabbār, who was the most influential thinker in the late epoch of the Muʿtazila. Although ʿAbd al-Ǧabbār did not leave a text with a systematic discussion of natural law, his teaching of nature, human reason, and the moral values of actions are all scattered throughout his work -'al-Muġnī fī abwāb at-tawḥīd wa-l-'adl'. It is necessary to focus on ʿAbd al-Ǧabbār's theories on reason, nature, and ethics since natural law revolves around the basic concepts of nature, reason, and moral value. While analyzing the concept of the Nature, it will attempt to answer how he explains the world's physical structure and God's relationship to natural events. Moreover, from ʿAbd al-Ǧabbār's point of view, is nature a self-determined system that follows its inner principle in every kind of change, or is nature guided by an external power? Does causality govern natural events? About the concept of reason, an attempt is made to examine how human reason, according to ʿAbd al-Ǧabbār, conceives moral attributes. Finally, the Autor will discuss the concepts of objective values and the place of rights and duties derived from Islamic law in ʿAbd al-Ǧabbār's thought.

Keywords: Islamic law, Mu'tazilite theology, natural law in Islamic theology, objective and unchanging values.

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19327 Islamic Financial Services in Africa: Development and Operations of the Big Emerging Markets

Authors: Shamsuddeen Muhammad Ahmad

Abstract:

The emergence and operations of Islamic Financial Institutions (IFIs) are being regarded as the new economic and financial pride at the global stage today. Admittedly, therefore, the IFIs has continued to impact positively on the economies of its host countries, especially the Gulf Cooperation Council (GCC) region, Asian and Western countries as well as making a steady in-road into the sub-Saharan Africa. Hence, the number of countries that adopted Islamic financial system in Africa has continued to increase. As a matter of fact, this paper examines the role and contributions of Islamic Financial Institutions (IFIs) to the economic growth and financial development of the big emerging markets in the African continent i.e. South Africa, Nigeria, and Egypt. The methods adopted for this study are descriptive, comparative and analytical in nature. Essentially, the findings from this study reveal that the three sampled countries are benefitting from the presence of IFIs in their economies in terms of contributions to economic growth and real sector participation, particularly for Egypt and South Africa. Similarly, they reap from foreign direct investments and economic diversification among others. However, this study recommends that African countries should integrate IFIs as part and parcel of their economic and financial systems, in order to benefit optimally from this new economic phenomenon.

Keywords: Islamic financial services, Africa, emerging markets, development, operation

Procedia PDF Downloads 247
19326 Corporate Governance and Financial Performance: Evidence From Indonesian Islamic Banks

Authors: Ummu Salma Al Azizah, Herri Mulyono, Anisa Mauliata Suryana

Abstract:

The significance of corporate governance regarding to the agency problem have been transparent. This study examine the impact of corporate governance on the performance of Islamic banking in Indonesia. By using fixed effect model and added some control variable, the current study try to explore the correlation between the theoretical framework on corporate governance, such as agency theory and risk management theory. The bank performance (Return on Asset and Return on Equity) which are operational performance and financial performance. And Corporate governance based on Board size, CEO duality, Audit committee and Shariah supervisory board. The limitation of this study only focus on the Islamic banks performance from year 2015 to 2020. The study fill the gap in the literature by addressing the issue of corporate governance on Islamic banks performance in Indonesia.

Keywords: corporate governance, financial performance, islamic banks, listed companies, Indonesia

Procedia PDF Downloads 83