Dissertations / Theses on the topic 'Islamic countries'
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Wardiwiyono, Sartini. "Islamic corporate social responsibility disclosure in Organization of Islamic Cooperation countries." Thesis, University of Huddersfield, 2017. http://eprints.hud.ac.uk/id/eprint/34138/.
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As Islam does not recognize the separation between sacred and secular matters, it requires all economics activities to be carried out in accordance to shariah. As a result, the need for shariah approved companies (SACs) becomes undeniable. Similar to the Western setting, Islamic CSR disclosure has also become an important issue for SACs. Nevertheless, studies on Islamic CSR disclosure are limited. Most of the prior studies focus on CSR disclosure by Islamic financial institution. They also tend to utilize the concept of CSR disclosure from the West, leading to the need for understanding CSR and its disclosure from an Islamic perspective. The aim of this study is to investigate Islamic corporate social responsibility disclosure by SACs in Organization Islamic Cooperation (OIC) countries. Particularly, it is intended to achieve four specific objectives: firstly, to develop an Islamic CSR disclosure instrument that can measure the level of Islamic CSR disclosure; secondly, to document the content and level of Islamic CSR disclosure in the sample of OIC countries; thirdly, to identify the differences in Islamic CSR disclosure across OIC countries; and fourthly, to determine factors influencing Islamic CSR disclosure level in OIC countries. This study applied deductive reasoning based on the concept of tawhid and maqasid ashshari’ah as well as current literature on CSR disclosure to develop Islamic CSR disclosure instrument. Then, the instrument was used as a benchmark for documenting the content and level of Islamic CSR disclosure in annual reports of SACs through content analysis. A total of 90 SACs from Indonesia, Malaysia, and Pakistan were selected as the sample of the study. Next, qualitative comparison analysis was applied to identify the differences in the content of Islamic CSR disclosure across OIC countries. Additionally, quantitative comparison using analysis of variance (ANOVA) and Kruskall Wallis test were also applied to identify whether there was any difference in the level of Islamic CSR disclosure across countries. Lastly, this study performed regression analyses to test six hypotheses formulated based on prior studies and the existing theories. In turn, the findings of the analyses were used to identify the determinants of Islamic CSR disclosure level in the sample of OIC countries. The empirical investigation observed several findings. Firstly, the results of the content analysis show that SACs in the sample countries disclosed 34% of the benchmark, on average. Employee category was considered as the most disclosed category followed by shareholder, community, environment, customer, government, debtor, supplier and other business partners. Secondly, there were noticeable differences in Islamic CSR disclosure by SACs from Indonesia, Malaysia, and Pakistan. In general, Indonesian SACs tended to focus their disclosure on social and environmental issues, whereas Malaysian SACs tended to focus on economical issues. For Pakistani SACs, their disclosure was more religious. Thirdly, the regression analyses found state-ownership, company size, and country variable as significant variables in determining Islamic CSR disclosure. In more specific analyses conducted by category, the results provided evidence for state-ownership, company size, country, profitability, industry sensitivity and media exposure as significant determinants of Islamic CSR disclosure level. All regression models observed in this study can be considered good as the values of adjusted R2 ranged from 37% to 59%. This study may have contribution for knowledge, methodological, theoretical and practical. In term of knowledge contribution, this study introduces the notion of dual responsibilities, Islamic CSR pyramid and Islamic CSR disclosure instrument. For methodological contribution, this study offers three different measurements to gauge the quality of Islamic CSR disclosure, which are quantitative index, comprehensiveness index, and Islamic index. With regard to the theoretical contribution, this study may provide an opportunity to understand CSR disclosure in a well-defined and different cultural that happens to be driven by religion. Additionally, it provides an initial conclusion that CSR from the West has a potential to bridge Islamic accounting and accounting from the mainstream theory. Lastly, the practical contribution of this study is that it may help Islamic capital market regulator in enhancing the screening process of SACs. Additionally, it may guide manager and business practitioners how to operate their business in accordance to shari’ah if they want to remain acceptable in Islamic countries or Muslim majority countries.
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Kailani, Osaid. "Ruling of al-gharāmah (the fine) as ta'zīr punishment (discretionary punishment) in comparative Islāmic jurisprudence." Thesis, University of Wales Trinity Saint David, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.683261.
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Kostrzebski, Edward W. "The shadow of Muhammed : developing a charismatic leadership model for the Islamic world." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2002. http://library.nps.navy.mil/uhtbin/hyperion-image/02Jun%5FKostrzebski.pdf.
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Eraikat, Abdul K. "Education in the Arab-Islamic world." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2008. https://ro.ecu.edu.au/theses/243.
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Education in the Arab countries is discussed in the light of ongoing international educational reform. It is argued that education in the Arab/Muslim world faces serious problems. Educational reform cannot be achieved in isolation; it has to be part of a full scale reform that tackles social, economic and cultural issues. It is contended that cultural values, economic, social and political factors in the Arab/Muslim societies have contributed a great deal to the backwardness of education within Arab/Muslim societies. Questions such as whether Arabs/ Muslims could cope with the new trends in education, and whether they would be able to respond to the new ICT revolution and globalisation are addressed. It is also argued that Arabs/Muslims respond to globalisation and ICT in different ways each according to their perspective. This paper explores in detail the factors that shape education in the Arab world. It also attempts to shed light on relations between Arabs/Muslims and the West, considering how they have understood or misunderstood each other throughout the course of history. It is argued here that globalisation has been understood as Westernisation in the Arab/Islamic world due to a long history of mistrust and misunderstanding between the two. However, before undertaking this exploration, a brief summary of the historical background of Arabs I Muslims is provided.
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Eliferova, Irina Dmitrievna. "Democratic values and Muslim countries prospects of cooperation /." Diss., Online access via UMI:, 2008.
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Rabooy, M. E. M. S. "Islamic banking in theory and practice." Thesis, University of Exeter, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.234185.
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Aldosari, Bader. "Are Islamic banks more resilient to financial crises? : a critical analysis of Islamic and conventional banks, with particular reference to Saudi Arabia." Thesis, University of Sussex, 2018. http://sro.sussex.ac.uk/id/eprint/80724/.
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This study seeks to determine whether the regulatory basis and operational structure of the Islamic financial model position it as the front-runner in terms of sustainability and resilience to financial crises. A critical review of the extant literature reveals that Islamic banks have performed better than conventional banks during economic shocks because Islamic banks are less exposed to risks. However, this study maps the profile of financial institutions that are generally resilient to financial crises, and notes that Islamic banks do not match this profile. Nonetheless, an assessment of the risk management strategies of Islamic banks reveals that they are in fact less likely to trigger instability when using profit-loss sharing schemes. The study utilises existing statistical data as part of the inter-disciplinary understanding of the effects of financial crises. The data is derived from various surveys and reports that chart overall performance considering the stressful financial environment of 2007-09 and beyond. This is complemented with original qualitative data that has been collected through surveys that identify the perceptions of key stakeholders in the banking sector on the resilience of their respective banking systems and how those systems could ultimately be improved. The traditional tripartite analysis of knowledge is adopted. The analysis at a generic level reveals that banks using the profit-loss sharing schemes match the profile of institutions that are generally more resilient to financial crises. The analysis at the level of the State reveals that where Islamic banks are accommodated within the same regulatory framework as conventional banks, the former are more resistant to financial shock. Lastly, the analysis at the level of individual banks reveals that the stress testing frameworks of the conventional banks may be rated as less effective than those of Islamic banks.
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Haveric, Dzavid, and mikewood@deakin edu au. "Islamisation of Bosnia: Early Islamic influence on Bosnian society." Deakin University. School of Social and International Studies, 2004. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20051123.133900.
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This Masters thesis examines the process of the Islamisation of Bosnia from the eighth century to the end of the fifteenth century. This era of early Islamic influence has not previously been systematically studied, and remains an area little understood by many medievalists. The major foci of the analysis are the pre-Ottoman era and early Ottoman periods. This thesis raises the following research questions: When and how did the first Islamisation of the Balkan Slavs (including Bosnians) occur? How did Islam influence Bosnian society and culture, and where were the Bosnian Muslim settlements established?
This thesis includes a detailed historical investigation that makes use of a range of bibliographic materials. These consist of fragmentary works, archival and administrative documents and other relevant factography collected from a research field trip to Bosnia between June 27 and July 24, 2003.
The main findings reveal the complexity of this culturo-religious process in terms of both the early Islamic influence and contemporary cultural diversity. While different theoretical approaches to cultural representation and social space assist in exploring the hybrid nature of Bosniak identity, the primary and secondary data analyses highlight the significance of the phenomenon of the early Islamisation of Bosnia
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Lopushok, Jennifer N. C. "Unsought protection Byzantine Christians under Islamic law /." Theological Research Exchange Network (TREN), 2008. http://www.tren.com/search.cfm?p015-0475.
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Al-Tarawneh, Ghada Awad. "The dominance of Western accounting and the prospect for Islamic accounting in Islamic countries : case study Jordan." Thesis, University of Buckingham, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.544124.
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This study is concerned with explaining the reality underlying the dominance of a western accounting approach in Islamic states, and in particular, the case of Jordan. This study has been motivated by the fact that Muslim society has its own cultural and socio-economic values, which renders the economic and financial information needed to be different from the information needed by, for example, capitalist and secular societies. Considering the relevant literature, including that concerned with Islamic accounting and economy, the researcher found that: 1 A Muslim society does need its own accounting system that suits the ideology and values of Muslims and assists them to meet their religious obligations (Hameed, 2001). 2 Western accounting has been criticised by different scholars as being unsuitable and irrelevant for developing nations (Briston, 1978 and 1984; Hove, 1982 and 1986; Samuels and Oliga, 1982, Wallace, 1990) as it reflects the objectives and socio-economic environmental values of developed nations. Accordingly, the current researcher has attempted to gain a deeper understanding of and explanation for those factors or mechanisms that determined accounting policy in Jordan, through examining the current situation from a critical point of view, employing dependency theory and the neocolonialism concept as the research theoretical framework. This framework has been used to achieve two goals. Firstly, to examine its suitability and applicability to explain the research phenomenon, which in tum might contribute to clarifying this phenomenon by exposing the structures and mechanisms underlying the accounting policy in Jordan, and this is the second objective. Also, this study tried to explore the prospects for/barriers to changing the situation to inform future action research. This research employs a qualitative case study approach based on a critical realist methodology. The selected case studies consist of all institutions that influence accounting practices and regulations in Jordan either directly (JSC, CBJ, etc), or indirectly, such as the governmental institutions that influence the economic and financial policy of Jordan which in tum influences its accounting policy. After finishing the qualitative analysis process, using Nvivo 7 software, this study has concluded that: 1. Dependency/ neocolonialism (critical research) has offered much richer insights into, and a much better understanding of the phenomenon (the dominance of capitalist accounting in a developing Islamic country, and in particular the case of Jordan) rather than other possible explanations such as normative isomorphism and rational choice theory. 2. Accounting policy in Jordan has been determined in conformity with dependency and neocolonialist structures and mechanisms. In almost all cases, the external pressures, such as international aid, Jordan's relationship with imperialist countries, Jordan's integration into the global economy, etc, have been too great, and western influences have dominated accounting regulation and practice and in academia. 3. There was an enthusiasm among the greater part of the interviewees to modify the current accounting policy. On the other hand, this result has provided an initial contribution to the dependency theory/neocolonialism concept, which might contribute to the enhancement of the theoretical framework employed. This thesis concludes with some practical implications of this study, as well as recommendations for future research.
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Abootalebi, Ali Reza. "The prospects of democratization in developing countries: The importance of state-society relationships, 1970-1988." Diss., The University of Arizona, 1993. http://hdl.handle.net/10150/186148.
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This study explores the prospects for the emergence of democratic regimes in developing countries in general and in Muslim countries in particular. This question has both intellectual and policy relevance for the 1990s and beyond. The optimistic view about the future of democracy has been challenged by Samuel Huntington who sees the status of democracy in the world in 1984 as not very different from what it was about ten years earlier. Huntington further claims that among the Islamic countries, "particularly those in the Middles East, the prospects for democratic development seem low." Huntington attributes this to the recent Islamic revivalism, particularly Shi'ah fundamentalism, and the poverty of many of the Muslim countries. This study will test and reject the thesis that Islam is directly responsible for the absence of democracy in the Muslim countries. A model to measure the society-state power index is proposed, with a control for Islam, to observe whether Islam plays a neutral role in the process of democratization or it is a force hindering the inauguration of democracy in Muslim countries. Support for a structural explanation of democratization is found. The failure by the developing countries to inaugurate democracy is due to the uneven distribution of socioeconomic and political power resources. The cultural explanations, e.g. the role of religion, are thus rejected. A total of 87 countries are included in a cross national regression analysis, consisting of 31 Muslim countries, 17 newly inaugurated democracies, and 39 other developing countries. The period under investigation covers 1970 through 1988. This study also has implications for the U.S. and other developed Western countries that are concerned with the persistence of authoritarianism in the developing countries. Some policy proposals are offered as to help establish democracy in developing countries.
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Al-Khadash, Husam Aldeen Mustafa, University of Western Sydney, College of Law and Business, and School of Accounting. "The accounting measurement and disclosure requirements in Islamic banks : the case of Murabahah and Mudarabah." THESIS_CLAB_ACC_AlKhadash_H.xml, 2001. http://handle.uws.edu.au:8081/1959.7/827.
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This research has three main purposes. First, it discusses the differences between the conventional and the Islamic perspectives of accounting in terms of the accounting definition, objectives, principles, rules, measurements and disclosure requirements. Second, it discusses and formulates the accounting measurements and the disclosure requirements, which should be applied in Islamic banks for Murabahah and Mudarabah operations.Third, to provide insight into the current practice of these measures and requirements, the study reports the results of a survey which aims at identifying the gap between the suggested measures and requirements and the current practice of the Dubai Islamic Bank and the Jordan Islamic Bank. The analysis reveals that there are differences between the conventional and the Islamic perspectives of accounting. It also indicates the need for specific accounting measures for Murabahah and Mudarabah operations as well as the need to disclose more information about these operations and their accounting measurement methods in an Islamic bank's annual reports as well as in other disclosures.Finally, the direction for future research on Islamic banks operations and their accounting measurement problems are presentedDoctor of Philosophy (PhD)
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Al-Othman, Waleed. "The Islamic discourse of dialogue of civilisations : the experience of Islamic elites in the Gulf Cooperation Council countries." Thesis, University of Aberdeen, 2015. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=232375.
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Pirani, Amirali Karim. "Cultural influences on the choice of rural sanitation technology in Islamic Countries." Thesis, McGill University, 1989. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=55650.
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Jonasson, Ann-Kristin. "At the Command of God? on the political linkage of Islamist parties /." Göteborg, Sweden : Centre for Middle Eastern Studies, Göteborg University [distributor], 2004. http://catalog.hathitrust.org/api/volumes/oclc/57584580.html.
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Hasan, Zulkifli Bin. "Sharīʿah governance in Islamic financial institutions in Malaysia, GCC countries and the UK." Thesis, Durham University, 2011. http://etheses.dur.ac.uk/810/.
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Sharīʿah governance is peculiarly exclusive and unique to Islamic systems of financial management. While affirming the need for sound and efficient Sharīʿah governance as a crucial part of corporate governance in Islamic financial institutions (IFIs), it has nevertheless been found that little has been written on the subject. In view of the scarcity of literature and specific studies in this area, this study aims to explore the state of Sharīʿah governance practices in IFIs, particularly in Malaysia, GCC countries (Kuwait, Bahrain, United Arab Emirates, Qatar and Saudi Arabia) and the UK, as these countries present distinctive models and approaches towards Sharīʿah governance in diverse legal environments. This study explores and analyses the extent of Sharīʿah governance practices by highlighting seven main areas of Sharīʿah governance: (i) Sharīʿah governance approaches; (ii) regulatory frameworks and by-laws; (iii) roles of Sharīʿah boards; (iv) attributes of Sharīʿah boards in terms of independence, competence, transparency and confidentiality; (v) operational procedures; (vi) Sharīʿah board assessment; and (vii) disclosure practice. Since the availability of data and information on Sharīʿah governance practices is very limited, a detailed questionnaire was generated for the sourcing of primary data from IFIs. As part of the qualitative research strategy, semi-structured interviews were conducted with Sharīʿah scholars, specifically to explore their perceptions on selected Sharīʿah governance issues. In addition, the content analysis approach was used in extracting and analysing the data and factual input derived from information and resources on IFIs’ websites, exchange websites, annual reports and financial statements. The findings in this study interestingly reveal that there are shortcomings and weaknesses in the present practice of Sharīʿah governance in all seven core areas mentioned above. Based on the empirical analysis extracted from the research findings, the study finally offers and formulates some policy recommendations for the purpose of enhancing and improving the present Sharīʿah governance system.
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Bin, Hasan Zulkifli. "Shari'ah Governance in Islamic Financial Institutions in Malaysia, GCC Countries and the UK." Thesis, Durham University, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.534400.
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Bindabel, Wardah Abdulrahman. "The influence of Shariah (Islamic principles) corporate governance on cross-border merger and acquisitions involving Islamic companies in the Gulf countries." Thesis, De Montfort University, 2017. http://hdl.handle.net/2086/14468.
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The central aim of the research is to examine whether cross-border Merger and Acquisitions (M&A) involving Islamic financial companies in three Gulf countries and non-Islamic financial companies from the Western countries is influenced by Shariah Corporate Governance (CG). Cross-border M&A is a corporate level strategy to achieve organisational growth and expansion through accessing new markets and additional strategic resources (knowledge, technology and complementary skills). Islamic financial companies in the Gulf region are keen to engage with non-Islamic financial companies beyond the Islamic world to benefit from the cross-border M&A. However, for Islamic financial companies to operate at global scale and attract resources, investors, regulators, customers, and other stakeholders should trust that strong CG principles are embedded in the organisation’s core. CG theory suggests that good corporate governance enables corporations’ access to external financial resources if CG mechanisms provides a clear enforceability of stakeholders’ rights with complementary robust legal system. Existing literature suggest that both Islamic and non-Islamic financial companies operate in different institutional, political, cultural, religious, and regulatory environments; which adversely affect the extent to which these two sets of companies could mutually engage in a successful cross-border M&A. In the context of Gulf countries, for example, there is no distinction between the state and religion and there is a stringent requirement to comply with the Shariah, however, the existence of conflicting opinions on Islam has resulted in varying views with regards to what qualifies as Islamic finance that has led to a latitude of multiple interpretations of Shariah principles by Shariah scholars and Shariah Supervisory Board. Also, Islamic financial companies are more likely to be considered as social entities than a commercial enterprise, which differs from the Western view. Consistent with the above context-based literature and drawing on the stewardship, agency and stakeholder theories, this study seeks to answer the key research question ‘how Shariah corporate governance influences cross-border M&A between Islamic and non- Islamic financial companies? The study employs a qualitative approach to obtain and analyse data from interviews with 40 respondents (Board of Directors members, Lawyers and Shariah Scholars) mainly selected from nine banks and six insurance companies in the three Gulf countries - Saudi Arabia, Kuwait and United Arab Emirates. The key findings were: 1) there are variations between the three countries in terms of how the conventional CG model is practised, the extent to which Islamic CG model is adopted, and in the level of employees’ awareness of the CG principles; 2) Incorporating Islamic principles in business practices is primarily determined by the interpretation of Shariah by Shariah scholars and Board but these tend to be non-standardised and at times problematic; 3) In Saudi Arabia and Kuwait, companies tended to have weaker system of disclosure (in particular Zakat) and smaller Board dominated by family and less qualified members than the UAE; 4) Sukuk is the most widely used but costly, Islamic financial instrument in cross-border M&A activities as it fully complies with Shariah principles where as Tawarruq is considered questionable in terms of Shariah; and 5) there are several barriers, identified in Chapter five, which need to be addressed when considering cross-border M&A between these two sets of the companies. The study makes several contributions to theory, policy and practices. Its significant theoretical contributions includes: a) as far as existing literature is concerned, this study is the first to examine the influence of the Islamic CG principles on cross-border M&A between Islamic and non-Islamic financial companies; b) Prior research on corporate governance has addressed M&A in developed and emerging countries, however, this is the first study to develop a CG model which seeks to improve our understanding of the complex issues involved in the process of cross-border M&A between Islamic and non-Islamic financial companies; and c) very limited studies have addressed agency, stewardship and stakeholder theories in the context of the development of behavioural Shariah CG model in a critical manner. The study has policy implications, for instance, it highlights the need to create stronger standards of Islamic CG and more standardised interpretation of the Shariah in these companies to enable them to operate on a global scale. In terms of practical contributions, the study offers implications and recommendations for management and investors alike based on the study findings.
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Fischer-Kamel, Doris Sofie 1934. "THE MIDWIFE IN HISTORY WITH SPECIAL EMPHASIS ON PRACTICE IN MEDIEVAL EUROPE AND IN THE ISLAMIC WORLD." Thesis, The University of Arizona, 1987. http://hdl.handle.net/10150/276411.
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Hatta, Mohammad Firdaus Mohammad. "The compliancy and effectiveness of Islamic debt financing in the Malaysian economy from the perspective of ancient and contemporary literature." Thesis, University of Wales Trinity Saint David, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.683029.
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Islam, Saiful. "Islamic public infrastructure financing: an analysis of alternative financing instruments with application in developing countries." Thesis, Monterey, California. Naval Postgraduate School, 2004. http://hdl.handle.net/10945/9933.
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This project examines the structure of public infrastructure financing in Indonesia and examines whether financing based on Islamic principles is a feasible alternative to current financing mechanisms. The structure of public infrastructure investment can be determined by comparing the amount of public saving or domestic resources relative to foreign debt resources. Typically, public infrastructure investment flows consist of 20 to 40 percent domestic investment and 60 to 80 percent foreign investment. This financing mixture, however, may lead to fiscal constraints when debt service occurs. If the investment funds are unproductive, then the infrastructure project may not generate sufficient revenue to offset debt service obligations. This problem is compounded in the presence of corruption, crime, and other forms of the absence of the rule of law. The funding constraint mitigates the dominant role of government and encourages private entities to provide and finance public infrastructure. Islamic project financing, through such vehicles as debt, hybrid, and equity instruments, may be able to respond to this challenge.
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Mosavi, Maryam [Verfasser]. "Gender Discrimination for Religious Reasons in Islamic Countries and International Human Rights Treaties / Maryam Mosavi." Frankfurt a.M. : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2021. http://d-nb.info/1228749752/34.
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Al-Utaibi, Abdullah T. M. "Towards a unified system of Zakat accounting : the case of the GCC countries." Thesis, Cardiff University, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.324966.
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Groh, Ty L. "Ungoverned spaces : the challenges of governing tribal societies." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2006. http://library.nps.navy.mil/uhtbin/hyperion/06Jun%5FGroh.pdf.
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Thesis (M.A. in Security Studies (Defense Decision Making and Planning))--Naval Postgraduate School, June 2006.Thesis Advisor(s): Anne L. Clunan, Thomas H. Johnson. "June 2006." Includes bibliographical references (p. 131-136). Also available via the World Wide Web.
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Alsolami, Majdi. "Mathematical modelling of mid-term options price of Ijārah Sukūk." Thesis, University of Sussex, 2018. http://sro.sussex.ac.uk/id/eprint/77864/.
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The main aim of this thesis is to study the pricing of options of Ijārah Sukūk for lifespan. The pricing formulae of mid-term call and put options are derived by computing the expected value under the risk neutral measure and using an appropriate condition of exercising the option at mid-term. The mid-term option prices with continuous Ijārah obtained using these formulae are compared with the prices of European and American options with dividend for lifespan. The comparison is done both analytically and numerically. The same analysis is done for callable and puttable Sukūk with Ijārah and compared with the prices of European and American callable and puttable bond with coupon for lifespan. We also study the relationship between callable Sukūk price and Ijārah rate by computing the duration and convexity of the callable Sukūk price. The same analysis is done for puttable Sukūk.
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Al-Nimer, Munther. "The level of sophistication of management accounting practices in the Jordanian financial sector." Thesis, University of South Wales, 2009. https://pure.southwales.ac.uk/en/studentthesis/the-level-of-sophistication-of-management-accounting-practices-in-the-jordanian-financial-sector(f80cfead-bef4-46a4-a476-cafabe9bb533).html.
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This thesis aims to identify the status of management accounting practices in the Jordanian financial sector in terms of both its usage and sophistication level and to examine the contingency factors that influence that status. The main objectives of the research are: to obtain a broad overview of management accounting practices in general, including the extent of usage of management accounting practices; examine the sophistication level of management accounting practices and at which phase, based on the IF AC model, the Jordanian financial sector is currently placed; investigate the effect of the contingent variables upon both the extent of usage and the sophistication level of management accounting practices. To attain these objectives, a combination of research methods has been conducted, namely, questionnaire and semi-structured interview; 64 valid questionnaires were returned, giving a 67.3% response rate, followed by 14 interviews. Several statistical analyses were used to analyse the responses, namely, descriptive analysis, bivariate correlation analysis (KendalFs tau test and Kruskal-Wallis test), and multivariate statistical tests. The results of the life cycle stages revealed that 67.2% of the respondent companies are located in the first two stages. In terms of the usage of management accounting practices, the research reported that traditional practices are still widespread and highly used, rarely using the more sophisticated or advanced practices, and that there is a diversity of practices used in the financial sector context. In general, the research revealed that budgeting practices and financial measures are heavily used, and there is a lack of usage of decision making practices and strategic analysis practices. Concerning the sophistication level of management accounting practices, the research revealed that almost all of the Jordanian financial sector companies are located in the first stage by 64.1% and 29.7% of companies in the second stage based on the IF AC model, thus indicating the simplicity of information that they require. This, in turn, reflects the simplicity of practices that are used in the Jordanian financial sector. In terms of the association between each contingency variables and the extent of usage of management accounting practices, the research reveals that the age of the company (number of years since establishment), net sale growth, number of employees, sophistication of operations, professional certificates, life cycle stages, and business type have a significant impact on the extent of usage of management accounting practices. In addition, it reveals that the age of the company, sophistication of operations, attendance of training courses, professional certificates, life cycle stages, and business type are the main contingency variables that influence the sophistication level of management accounting practices. The research's findings provide a broad overview of management accounting practices in the Jordanian financial sector. This overview is vital in improving the understanding of management accounting practices, particularly contemporary practices within the Jordanian financial sector in order to encourage practitioners to adopt contemporary practices of management accounting. In addition, the research informs practitioners of the main variables that influence the usage and sophistication level of management accounting practices and of those variables that need to be taken into account when planning the adoption or development of management accounting systems. Finally, the research's findings attempt to fill the gap between theory and practice in management accounting in Jordan.
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Mohalhal, Fathi M. "Oil Price Movements and Equity Returns: Evidence from the GCC Countries." OpenSIUC, 2015. https://opensiuc.lib.siu.edu/dissertations/1001.
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This study examines to what extent how oil movements differently affect equity returns in general and sectoral levels of the GCC countries stock markets. Modeling the equity returns volatility requires using GARCH-type models. These models help to explore the pronounced differences of the conditional variance structures across sectors and markets. Chapter 1 compares the effects of changes in oil price return and its volatility on equity returns and volatility across sectors. The findings of this chapter show that despite the GCC states dependency on oil revenues, equity market performance at the sectoral level do not exactly associate with oil movements. Our results, in particular, show that the GCC stock markets do not always move hand-in-hand with oil market movements. In chapter 2, we explore the relationship within a specific sector, i.e. Banks sector in Saudi Arabia Stock market. We examine if oil price changes affect Islamic banks differently than conventional ones. The findings show a decrease in degree of co-movement between these two types of banking system and oil market, meaning that they are less integrated. Although the Islamic banks kept a higher degree of co-movement with oil, limitations of Shari'ah restrictions on Islamic banks have little impact on the relationship between oil and those banks. Chapter 3 examines whether the level of corruption influences how oil changes affect the GCC stock markets. The findings of chapter 3 show that dissimilar levels of corruption between GCC countries have inconsiderable differences on the oil return effects on the GCC stock markets. Oil returns affect both low and high level of corruption groups. The oil return innovation affects the equity volatility for Saudi Arabia and Kuwait more than other four GCC countries.
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Tamer, Yasin. "Basic Changes In The Iranian Education System Before And After Islamic Revolution." Master's thesis, METU, 2010. http://etd.lib.metu.edu.tr/upload/12612887/index.pdf.
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This thesis analyzes the changes occured in the Iranian education system. The changes occured before and after the Islamic Revolution are main themes. Reform attempts, modernization, westernization, secularization, purification and Islamization of Iranian education system will be discussed along with comments of notable figures. The thesis will also trace the history of modernization and development of Iran as well as introducing political ideas of ruling elites how they defined projects to transform Iranian education system.
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Bartsch, Katharine Ann Ruth. "Re-thinking Islamic architecture : a critique of the Aga Khan Award for Architecture through the paradigm of encounter /." Title page, table of contents and abstract only, 2005. http://web4.library.adelaide.edu.au/theses/09PH/09phb293.pdf.
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Thesis (Ph.D.)--University of Adelaide, School of Architecture, Landscape Architecture and Urban Design and Centre for Asian and Middle Eastern Architecture, 2005."July 2005" Includes bibliographical references (leaves 305-327).
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Fleifel, Bilal A. "Risk management in Islamic banking and finance the Arab Finance House example /." View electronic thesis (PDF), 2009. http://dl.uncw.edu/etd/2009-3/fleifelb/bilalfleifel.pdf.
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Rahman, Zaharuddin Abd. "Islamic perspectives of derivatives : an appraisal of options, swaps and the merits of the Shariah compliant alternatives." Thesis, University of Wales Trinity Saint David, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.683262.
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Siou, Aurelie-Laure. "Challenges of Western democracies in the post-Cold War era." Honors in the Major Thesis, University of Central Florida, 2005. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/806.
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This item is only available in print in the UCF Libraries. If this is your Honors Thesis, you can help us make it available online for use by researchers around the world by following the instructions on the distribution consent form at http://library.ucfBachelors
Arts and Sciences
Political Science
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Al-Hajji, Abdullah Yousef. "The usefulness of annual reports of Islamic financial institutions in GCC countries to investors : the case of Kuwait." Thesis, University of South Wales, 2003. https://pure.southwales.ac.uk/en/studentthesis/the-usefulness-of-annual-reports-of-islamic-institutions-in-gcc-countries-to-investors(591a36a3-ea5d-4b31-9ad7-b7a7ad865fa3).html.
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Over the last twenty years, there has been a rapid expansion of Islamic financial institutions that do not deal in interest-based transactions. The financial information of Islamic financial institutions issued in their annual reports is different in certain features from the annual reports offered by conventional financial institutions. This study attempts to investigate the usefulness of annual reports produced by these institutions to investors. In particular, the study is concerned with the perceptions of both institutional investors and customers in Kuwait about the annual reports of Islamic financial institutions. In addition, the study investigates the opinions of the preparers of annual reports of Islamic financial institutions in GCC countries regarding various aspects of the annual reports that could help investors make their investment decisions. To achieve the above objective, two types of questionnaires and interview were designed. The first type of questionnaire was carried out to solicit the investors' perceptions of annual reports, the importance they attached to them and the uses of these reports in their investment activities. The second type of questionnaire was specifically used to investigate the opinions of the preparers of annual reports regarding various aspects of annual reports that could help investors make their investment decisions. The interview method was mainly used to identify the customers' perceptions of Islamic financial institutions in Kuwait about the usefulness of these annual reports. The results of the questionnaire and the interviews indicated that the annual reports are considered by customers and investors to be the main source of information for investment decisions. The results also revealed that the timeliness and credibility of information were perceived by respondents as the most important qualitative characteristics that might affect the usefulness of information sources about the performance of Islamic financial institutions. Regarding the accounting regulation of financial information of Islamic financial institutions, the results indicated that there is a need for accounting information to be regulated in order to enhance the credibility of financial statements produced by these institutions and increase their comparability and transparency to the users.
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Raouf, Hajar. "Risk governance, financial performance and financial stability : comparative studies between conventional and Islamic banks in the GCC countries." Thesis, Durham University, 2018. http://etheses.dur.ac.uk/12650/.
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The banking institutions confront a wide range of complex risks while carrying out their traditional and innovative business activities. As financial risk management dwells at the heart of their business model, its governance is of crucial importance to achieve their performance targets while maintaining the required level of safety and stability within the national and global financial systems. The governance structures and mechanisms pertaining to the management of all types of risks are therefore of high-level concern for banks and for the regulators, particularly after the global financial crisis (GFC). Since the weaknesses in the risk management practices were identified as key contributor to the GFC, a substantial number of reports, peer-reviews and recommended guidelines published by international bodies such as the OECD, the BCBS and the FSB emphasize the important role of risk governance in ensuring financial health and stability of the financial sector in the post-crisis era. The academic evaluation of the role of risk governance in banks before and after the GFC remains limited despite the established theoretical nexus between bank governance and performance on the one hand and between bank governance and financial stability on the other hand. Given the above, the main aim of this thesis is to contribute to this nascent body of knowledge by examining the soundness of the risk governance frameworks and empirically evaluating their associations with various key indicators of banks’ performance and financial stability. To widen the scope of the analysis, the study is carried out on a sample of conventional and Islamic banks with the objective of comparing the results from the two distinct banks’ types. The interest to examine the particular case of Islamic banks stems from the results of some research that show their better performance and resilience during the GFC. The thesis is structured as three essays to evaluate the soundness of the risk governance frameworks, a novel ‘Risk Governance Index’ (RGI) has been developed that accounts for the most important determinants identified in academic and regulatory literature. The RGI is used in dynamic panel regressions to study the causality effects of risk governance with three key proxies of financial performance (namely ROAA, ROAE and Cost-to-Income) and bank’s stability indicators (namely the z-score, the capital adequacy ratio, the ratio of loan loss reserves to gross loans and the ratio of liquid assets to deposits and short-term funding). Dynamic models using the two-step Generalized Method of Moments are estimated to assess the impact of RGI and various bank-specific and macroeconomic variables on the dependent variables. The main findings from the three empirical essays show that the different nature of the two banks’ type induces different impacts of RGI on performance and stability. Specifically, conventional banks show better risk governance structures relative to Islamic banks which also enable them to achieve higher operational performance and to improve their stability. Islamic banks, however, need to improve their risk management governance practices as in addition to having weaker structures that impact financial stability adversely, there are limitations to appropriately benefit from the good risks to increase their profitability.
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GHANNOUCHI, WALID. "Banking productivity and economic growth in emerging countries." Doctoral thesis, Università degli Studi di Roma "Tor Vergata", 2010. http://hdl.handle.net/2108/1311.
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La tesi mira innanzitutto a verificare l’esistenza delle differenze tecnologiche tra i sistemi bancari islamici e quelli convenzionali nelle regioni MENA e SEA, e in secondo luogo ad investigare l’impatto della produttività bancaria sulla crescita economica nella regione MENA. Questa tesi è stata strutturata con lo scopo di rispondere ai seguenti quesiti di ricerca:
1. Le banche islamiche sono più efficienti sotto il profilo dei costi rispetto alle loro controparti convenzionali?
2. Esistono differenze nella tecnologia (o nelle tecnologie impiegate) tra le banche islamiche e le banche convenzionali?
3. Quale impatto ha l’efficienza bancaria dei costi sulla crescita economica della regione MENA? E la crescita influenza a sua volta l’efficienza stessa?
Abbiamo iniziato con una panoramica del sistema bancario islamico, le radici della finanza islamica e le sue fondamenta. Poi abbiamo condotto un’analisi empirica con lo scopo di rispondere al primo e al secondo quesito della ricerca. I nostri risultati suggeriscono che le banche islamiche sono leggermente meno efficienti dal lato dei costi rispetto alle loro omologhe banche convenzionali. Interessante notare che le differenze evidenziate in termini tecnologici tra le due industrie bancarie sono state piccolissime. È emerso il fatto che le banche islamiche non sono sufficientemente coinvolte negli schemi di condivisione dei profitti e perdite ma tendono a replicare i prodotti delle banche convenzionali attraverso una “islamizzazione” degli stessi.
La nostra seconda analisi empirica nel quarto capitolo ci ha consentito di rispondere al terzo quesito della ricerca. Il nostro scopo in questa analisi era quello di rintracciare il nesso tra l’efficienza bancaria (dei costi) e la crescita. Con i nostri risultati abbiamo potuto evidenziare che le banche, nei paesi scelti nella regione MENA mostrano elevati livelli di efficienza dei costi. Abbiamo trovato un significativo e positivo nesso di causalità e una relazione inversa tra il maggior grado di sviluppo dei mercati finanziari e la produttività delle banche. Infine possiamo suggerire che bisognerebbe concentrare gli sforzi sull’efficienza negli investimenti e nell’incrementare la regolamentazione per spronare un sistema finanziario stabile e favorire un maggior grado di sviluppo del sistema finanziario nel futuro, visto che questo potrà permettere un ciclo virtuoso tra sviluppo finanziario e la produttività delle banche.This thesis investigates, through three essays, the cost efficiency of the banking system in the Middle East and North Africa, and the South East Asia regions. Firstly, it provides empirical evidence on the technology gap between Islamic and conventional banking in both regions, and then investigates the nexus between cost efficiency and economic growth in the Middle East and North Africa region specifically. The first chapter provides a theoretical framework for Islamic finance and banking beforehand and aims to explain the foundations of Islamic finance along with an overview of the two banking models in practice. We underline the importance of the profit and loss sharing schemes as a cornerstone for Islamic finance contribution to social welfare. The second chapter offers an empirical study to investigate the existence of a technology gap between Islamic and conventional banking (due to Quranic law compliance) resulting in different cost efficiency levels. By focusing on twelve emerging countries from the Middle East and North Africa, and the South East Asia regions, between 2000 and 2006. We apply a Metafrontier approach finding that, on average, both types of bank display similar mean cost efficiency and technology levels. At the country level, we find substantial cost efficiency differences, but these are not due to the technology gap. The third chapter examines the nexus between cost efficiency and economic growth in the Middle East and North Africa region. We apply a causality analysis between cost efficiency and financial deepening using the Generalized Methods of Moments and our findings show a significant and positive causality and reverse relationship between financial deepening and banking productivity. We introduce a set of control variables associated with the long run growth and find an interesting interaction with banking productivity and financial deepening suggesting that efforts should be focusing on the investments’ efficiency and the increase of regulation to spur a more stable financial system and foster financial deepening in the future.
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Harrison, Tracy Elizabeth. "Visualizing Complexity : A Spatial Analysis of Decorative Geometric Pattern in the Islamic World, 900-1400 AD." PDXScholar, 2005. https://pdxscholar.library.pdx.edu/open_access_etds/2434.
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This study explores how the use of complex decorative geometric patterns in Islamic architecture spatially relates to advances in the fields of science and philosophy in the Islamic world between the ninth and fourteenth centuries. This project examines hypotheses developed by vario~s scholars on the forces that shaped the use of these patterns (known as the geometric mode) in Islamic architecture. The prevailing assumption that advances in mathematics contributed to the use of the geometric mode is used as a starting point for subsequent analysis.
For this study, two spatial databases were created. One contains over two hundred and twenty monuments of Islamic architecture exhibiting the geometric mode, while the other contains over one hundred records of activity in the sciences and philosophy. From these databases, decorative geometric pattern types were classified and ranked, and scholarly activities were classified. Density maps were developed from these classes and ranks for each century, and were compared in a series of analytical overlay maps. Each map depicts the spatial relationships of the activities in question over a span of three centuries, enabling a spatio-temporal analysis of the connections between disciplines within the context of the broader cultural elements at work.
These maps allow for examination of these disciplines in a new way; there has never been a spatial analysis testing the existing hypotheses until now. The density overlay maps show that some of the prevailing hypotheses are partially supported by the data, but the primary hypothesized relationship-that activity in mathematics prompted use of the geometric mode-is not applicable to all regions of the Islamic world during this time period. The spatial analysis exposes the previously overlooked possibility that the geometric mode could have influenced activity in the sciences and philosophy.
This study provides tools to better understand the complex relationships among art, science, and philosophy: two spatial databases, a geographic information systems (GIS) model, and resulting analytical overlay maps. The maps produced in this project reveal examples where the quality of contact among disciplines in these very specific times and places is worth examining in greater detail.
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Al-Khadash, Husam Aldeen Mustafa. "The accounting measurement and disclosure requirements in Islamic banks : the case of Murabahah and Mudarabah." Thesis, View thesis View thesis, 2001. http://handle.uws.edu.au:8081/1959.7/827.
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This research has three main purposes. First, it discusses the differences between the conventional and the Islamic perspectives of accounting in terms of the accounting definition, objectives, principles, rules, measurements and disclosure requirements. Second, it discusses and formulates the accounting measurements and the disclosure requirements, which should be applied in Islamic banks for Murabahah and Mudarabah operations.Third, to provide insight into the current practice of these measures and requirements, the study reports the results of a survey which aims at identifying the gap between the suggested measures and requirements and the current practice of the Dubai Islamic Bank and the Jordan Islamic Bank. The analysis reveals that there are differences between the conventional and the Islamic perspectives of accounting. It also indicates the need for specific accounting measures for Murabahah and Mudarabah operations as well as the need to disclose more information about these operations and their accounting measurement methods in an Islamic bank's annual reports as well as in other disclosures.Finally, the direction for future research on Islamic banks operations and their accounting measurement problems are presented
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Harun, Mohd Shukor Bin. "The impact of corporate governance and its consequences on CSR disclosure : empirical evidence from Islamic banks in GCC countries." Thesis, University of Plymouth, 2016. http://hdl.handle.net/10026.1/6608.
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The main aim of this research is to analyse the CSR disclosure and examine its determinants and consequences among Islamic banks in the GCC (Gulf Countries Council). In fulfilling the research aims, annual reports of GCC Islamic banks for the period 2010- 2014 are analysed using manual content analysis, which involves 195 observations of 39 Islamic banks. The CSR disclosure index is constructed based on 11 dimensions using AAOIFI standard no 7, 2010. An ordinary least square (OLS) regression is used to examine the determinants and consequences of CSR disclosure in the sample Islamic banks. The analysis shows a very low level of CSR disclosure (39.9%) among the sample Islamic banks. Using CG (corporate governance) mechanisms to measure the determinant of CSR disclosure, this current study finds a significant positive association between CSR disclosure and the size of the boards of directors of the sample Islamic banks. It provides evidence that stronger corporate governance is associated with a higher level of CSR disclosure. This current study finds a negative significant relationship of CEO. Duality and AC Size and CSR disclosure. However, the results show no significant association between CSR disclosure and other corporate governance variables. To examine the economic consequences of CSR disclosure, the study uses three different proxies of firm value (MTBV, Market Capitalization and Tobin Q). Using market capitalization proxies, this current study finds that there is a negative significant relationship between CSR disclosure and firm value. The study did not find any significant relationship between other proxies. This current study suggests that there is a need to improve the current CSR disclosure practice in GCC Islamic banks by imposing additional constraints on the board of directors’ characteristics. The results inform the global debate on the need for corporate governance reform in Islamic banks, by providing insights on the role played by corporate governance mechanisms in encouraging and enhancing CSR disclosure practice among Islamic banks.
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Williams, Laura. "The changing winds of aid : An exploration of of aid disbursements to Muslim countries." Thesis, Uppsala universitet, Teologiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-323894.
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There have been many deadly terrorist attacks which have taken place in the 21st Century. At the turn of the century the world was transfixed as two planes were hijacked and flown into the ‘Twin Towers.’ Many recent attacks have been carried out by Islamic Fundamentalist groups. In 2015, Boko Haram, the Taliban, Daesh and Al-Qaeda were responsible for 74% of all terrorist attacks which took place across the globe. It is widely recognised that aid is used to promote donor interests in areas such as curbing terrorism. This thesis is focused on identifying whether terrorist attacks which have been carried out by Islamic Fundamentalist groups has increased the amount of aid to Muslim countries. The research identifies that in the earliest parts of the 21st century Iraq and Afghanistan received large proportions of aid due to the ‘War on Terror.’ From 2010 onwards this trend shifts and other countries that have large Muslim populations have increasingly received vast proportions of aid. This trend has been attributed to the changing context and concerns such as the War in Syria and the migration crisis. The research also looks at whether isolated terrorist incidents influence aid allocations. I have examined trends related to UK aid before and after the 7/7 bombings. The evidence shows that countries which are defined by the US Department of State as ‘state sponsors of terrorism’ and ‘terrorist safe havens’ have received more aid after the 9/11 hijackings and then after the 7/7 bombings.
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Karim, Karim H. (Karim Haiderali) 1956. "Constructions of the Islamic peril in English-language Canadian print media : discourses on power and violence." Thesis, McGill University, 1996. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=42064.
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This is an inquiry into cultural constructions of "Islamic violence" in dominant Northern discourses. Mainstream Canadian journalism's participation in these discourses is analyzed within the context of its cultural and structural integration into global media networks. Media materials are scrutinized using critical discourse, dramatistic, and ritual analysis methodologies. The thesis follows Hamid Mowlana's suggestion that inquiries into international communication flows should move beyond traditional paradigms of inter-national relations (in which nation-states are the primary objects of study) to consider intra- and transnational participants as well.Borrowing from Jacques Ellul, this study examines the importance of myth as a fundamental basis of communication. However, unlike Ellul, it also explores alternatives to the operations of dominant communication structures. Edward Said's critique of Orientalism informs the analysis of Northern portrayals of Muslim societies; but the dissertation attempts to avoid overstating the Orientalist discourses' hegemony by proposing a model of competition among dominant, oppositional and alternative discourses on "Islam."
Mainstream media's adherence to dominant technological myths and their general reticence about the structural and direct violence of elite states are examined. Distinct similarities are found between the utopic orientations and technical operations of dominant Northern and Muslim discourses, as well as in Jewish, Christian and Muslim conceptions of holy/just war. The proliferation of contemporary Northern images about "Islam" are traced historically to four primary stereotypes about Muslims.
Examinations of the supposedly objective and secularist media reportage on terrorism show differences in portrayal according to the perpetrators' religions. Analyses of the coverage of wars involving peoples of Muslim backgrounds in the Middle East, Bosnia-Herzegovina, and the former USSR demonstrate the tendency of dominant journalistic scripts to attribute diverse political, economic and territorial conflicts to a monolithic "lslam" The dissertation traces how the global media narrative's transformation of Saddam Hussein from an ally of the West to a demonic despot was aided by according him "Islamic" characteristics. It also looks at the emergence of "Islam" as a post-Cold War Other. Lastly, proposals made by scholars and journalists for enhancing inter-cultural communication between Northern and Muslim societies are considered.
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Hossain, Shadiya T. "Financial Crisis, Inclusion and Economic Development in the US and OIC Countries." ScholarWorks@UNO, 2016. http://scholarworks.uno.edu/td/2274.
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The following dissertation contains two distinct empirical essays which contribute to the overall field of Financial Economics. Chapter 1, entitled “Financial Inclusion and Economic Development in OIC Member Countries,” examines whether the presence of Islamic finance promotes development and alleviates poverty. To do so, we estimate the influence of financial inclusion variables on development and poverty variables for OIC countries. Using data from the World Bank, we use dynamic panel analysis using methodology similar to Beck et al (2000) to study the effects of financial inclusion on economic development and use simple cross-sectional analysis similar to Beck et al (2004) to study the effects on poverty alleviation. We find that the countries with Islamic finance tend to outperform the rest of the world. We believe that the ability of financial institutions offering Shari’a compliant services to bring otherwise excluded people under the financial system plays a major role in increased development and reduced poverty in those countries. The results support our view that financial inclusion is causing development. Chapter 2 entitled, “Asymmetric Market Reactions to the 2007-08 Financial Crisis: From Wall Street to Main Street,” examines the impact of significant news events during the 2007 – 2008 financial crisis on the abnormal stock returns for portfolios of financial and real sector firms. We recognize 17 significant news events from 2007 and 2008 and create equity portfolios using daily CRSP data from January 1, 2006 to December 31, 2009. We estimate event announcement interval abnormal returns in the context of an asset pricing model similar to Fama and French (1993) and Carhart (1997). We document significant negative abnormal returns for the portfolio of non-financial firms, and the smallest firms exhibit the largest negative abnormal returns, an indication of a significant spillover of financial market news to real sector stock returns. Smaller financial firms also exhibit negative abnormal event returns, and these results are driven by broker-dealer, depository, holding-investment, and real estate firms. The results provide new evidence regarding the incorporation of news events into asset prices during financial crises.
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Khoshroo, Sajjad. "Islamic finance : the convergence of faith, capital, and power." Thesis, University of Oxford, 2018. http://ora.ox.ac.uk/objects/uuid:0ab321e8-0d54-40d6-a1ef-3a37a0a5ffe6.
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This dissertation assesses how Islamic finance fares as an example of 'civil compromise' in Islamic law. By focusing on the Islamic project finance sector, my research examines how the industry's main stakeholders (representing faith, capital, and power) cooperate and compete to bring about this compromise through the 'Game of Islamic Bank Bargains'. The Islamic finance industry is a work in progress, and while it has made some significant strides, it is still a niche in the global conventional financial order rather than an alternative to it. It has fallen short of fulfilling its originally-stated social justice aspirations, but has provided a previously unavailable form of banking and finance for Muslims to transact, at least formalistically, in accordance with widely-believed tenets of their faith. Thus, those who hold up Islamic finance as a universal panacea or dismiss it outright as a fraud have both got it wrong. It is neither. It is, rather, a complex myriad of incentives and aspirations of a multitude of stakeholders muddled together across numerous geographies and evolving incrementally and constantly. The state of the industry is the result of how the stakeholders (the shariah scholars, lawyers, bankers, government officials, and customers) have pursued their self-interest in the Game of Islamic Bank Bargains. My research examines who are the 'winners' and 'losers' of this game, and what religious, commercial, and political factors have influenced this outcome. I assess what may incentivise the incumbent 'winners' to guide the Islamic finance industry away from a formal and legalistic approach towards one that also incorporates principles from Islamic economics. I explore how the 'losers' - whose interests are not accounted for due to their lack of sufficient financial and political clout - can sway the outcome of the game in their favour.
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Al-Hajieh, H. "Market efficiency and volatility in an Islamic financial market interpreted from a behavioural finance perspective : a case study of the Amman Stock Exchange." Thesis, Coventry University, 2011. http://curve.coventry.ac.uk/open/items/cfff00ca-c72c-49d7-a818-03e03ea3bcb5/1.
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The research undertaken aims to contribute to the debate about market efficiency and market volatility in an Islamic context. The research relates to the Amman Stock Exchange (ASE) and covers the period 1992 to 2007. It undertakes quantitative analysis involving two key elements: first, testing for random walk and calendar anomaly effects in market returns and, second, modelling volatility in market returns. The thesis applies a series of standard econometric and statistical techniques to this issue. The key ‘novel’ contributions of this study relate to the focus on Islamic religious holiday effects and also the application of behavioural finance theoretical models to explain the findings in terms of the influence of social mood (mood misattribution) effects. These are approaches that have not been previously applied in the literature within an Islamic context. The author argues that the econometric and statistical techniques applied are ‘fit for purpose’. Standard methods are applied; however, these are applied in ‘novel’ ways in parts of the thesis. For example, moving-date calendar effects are modelled for the first time and the modelling of volatility makes use of interaction effects to explore the impact of interactions between different mood-influencing variables. The study begins by identifying that the ASE index returns do not follow a Random Walk. It then goes on to identify day-of-the-week effects. First trading day of the week effects found in relation to the first trading day that follows the Muslim holy day of Friday. Monthly calendar effects were also found. January or turn-of-the-year effects were found in the ASE similar to those found previously in some Western markets. However, the largest monthly effects were found in relation to the holy month of Ramadan. Most significantly, Ramadan was found to be the only month where the average daily returns were both statistically different from the other months in the year and also positive. This, it is argued in the thesis, is due to social mood (or mood misattribution) effects. The research looks beyond informational efficiency and develops a number of ‘novel’ contributions to research in this area in terms of both the empirical findings and the behavioural finance-related interpretation of these findings, as well as the influence of Islamic ethics in Amman’s stock market returns. The thesis also examines the relationship between seven behavioural mood-proxy variables and stock market returns. Fama (1991) argues that efficiency and volatility are unrelated. In this thesis, however, evidence is uncovered which suggests that this may not be the case. High levels of volatility were found at the start and at the end of the Ramadan holy festival; this volatility, it is argued, is related to social mood. This issue is examined further by exploring previously unstudied interactions between mood-related Ramadan effects and mood-related weather and biorhythmic effects. The results of this thesis, the author believes, provide strong evidence for the existence of Muslim religion investment decision biases associated with social mood effects (mood misattribution). It is argued that these social mood effects in the case of Jordan relate mainly to Islamic ethics and cultural issues, as they are found predominantly during the Ramadan religious holiday. Despite the existence of decision biases within the ASE, no profitable trading anomaly opportunities were identified. This may be due, in part, to Jordan having high trading transaction costs. It is possible, however, that profitable trading opportunities related to Islamic holidays may exist in countries that follow stricter religious observance. The author believes that there is an opportunity to extend this research to countries such as Bahrain.
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ʻĪsá, Mūsá Ādam. "Āthār al-taghayyurāt fī qīmat al-nuqūd wa-kayfīyat muʻālajatihā fī al-iqtiṣād al-Islāmī." Jiddah : Majmūʻat Dalh al-Barakah, Idārat al-Taṭwīr wa-al-Buḥūth, Qism al-Dirāsāt wa-al-Buḥūth al-Sharʻīyah, 1993. http://books.google.com/books?id=BBnYAAAAMAAJ.
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El, Khatib Ahmed Sameer. "Determinantes e consequências da responsabilidade social corporativa em bancos islâmicos do Conselho de Cooperação do Golfo." Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21590.
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES
The main purpose of this thesis was to analyze the dissemination of Corporate Social Responsibility (CSR) and to examine its determinants and consequences for the Islamic banks of the Gulf Cooperation Council (GCC). In the fulfillment of the research objectives, 40 Islamic banks from the countries that make up the GCC were analyzed during the period from 2013 to 2017, which involved 200 observations to each group. With regard to CSR, an index was constructed to measure the level of disclosure in Islamic banks and conventional banks, based on 11 dimensions recommended by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOFI) No. 7 published in 2010 (1985), Ismail (1986), and Dusuki (2008), were used in the literature on the dissemination of CSR. Statistical analysis included econometric regressions using the Ordinary Least Squares (OLS) method to examine the determinants and consequences of CSR disclosure in the sample selection of banks. The results indicated a level of disclosure of Islamic RSC of 41.05%, higher than the level of its conventional peers in the region that reached a mark of 30.65%. Using Corporate Governance (CG) mechanisms to measure the determinants of CSR disclosure, the survey found a positive and significant association between the disclosure of CSR and the size of the Board of Directors of the Islamic banks studied. Thus, evidence is provided that stronger corporate governance is associated with a higher level of CSR disclosure. Another result found was the significantly negative relationship of the CEO's Duality (CEOD) and the Audit Committee Size (ACS) with the disclosure of CSR. However, the results did not show a significant association between disclosure of CSR and other variables of corporate governance. To examine the economic consequences of CSR disclosure in Islamic and conventional banks, the study used two different proxies (Market to Book Value and Tobin's Q) to measure the value of the firm. The study found no significant relationship between the proxies analyzed. It is suggested that there is a strong need to improve the current CSR disclosure practice, especially in the Islamic banks of the GCC, imposing additional restrictions on the characteristics of the Board of Directors. The results corroborate the global debate on the need for corporate governance reform, providing insights into the role-played by corporate governance mechanisms in encouraging and enhancing CSR disclosure practices and opens up fertile ground for studies involving the influence of religious roots on practices
O objetivo desta tese foi analisar a divulgação da Responsabilidade Social Corporativa (RSC) e examinar seus determinantes e consequências entre os bancos islâmicos do Conselho de Cooperação do Golfo (CCG). No cumprimento dos objetivos da pesquisa, foram analisados 40 bancos islâmicos e 40 bancos convencionais dos países que compõem o CCG, durante o período de 2013 a 2017, o que envolveu 200 observações em cada grupo. No tocante à RSC, foi construído um índice para mensurar o nível de sua divulgação em bancos islâmicos e em bancos convencionais, com base em 11 dimensões recomendadas pela norma nº 7 do Accounting and Auditing Organization for Islamic Financial Institutions (AAOFI), publicada em 2010. Com relação aos determinantes da divulgação, foram construídas hipóteses, com base nas lacunas identificadas na literatura precedente, nas Teorias de divulgação existentes e nos Modelos Islâmicos de divulgação da RSC: Modelos de Chapra (1985), Ismail (1986) e Dusuki (2008). A análise estatística compreendeu regressões econométricas utilizando o método dos Mínimos Quadrados Ordinários (MQO), para examinar os determinantes e as consequências da divulgação de RSC na seleção amostral dos bancos. Os resultados indicaram um nível de divulgação da RSC Islâmica de 41,05%, maior do que o nível de seus pares convencionais da região que alcançaram um índice de 30,65%. Usando mecanismos de Governança Corporativa (GC), para mensurar os determinantes da divulgação de RSC, a pesquisa encontrou uma associação positiva e significativa entre a divulgação da RSC e o tamanho do Conselho de Administração (CA) dos bancos islâmicos estudados. Com isso, são fornecidas evidências de que uma Governança Corporativa mais forte está associada a um nível mais alto de divulgação de RSC. Outro resultado encontrado foi o relacionamento significativamente negativo da Dualidade do CEO (DCEO) e do Tamanho do Comitê de Auditoria (TCTA) com a divulgação da RSC. No entanto, os resultados não mostraram associação significativa entre divulgação da RSC e outras variáveis de governança corporativa. Para examinar as consequências econômicas da divulgação da RSC nos bancos islâmicos e convencionais, o estudo usou duas proxies diferentes (Market to Book Value e o Q de Tobin) para mensurar o valor da empresa. O estudo não encontrou nenhuma relação significativa entre as proxies analisadas. Sugere-se que há forte necessidade de melhorar a atual prática de divulgação da RSC, especialmente nos bancos islâmicos do CCG, impondo restrições adicionais às características do Conselho de Administração. Os resultados corroboram com o debate global sobre a necessidade de reforma da governança corporativa, fornecendo insights sobre o papel desempenhado pelos mecanismos de governança corporativa no incentivo e aprimoramento das práticas de divulgação da RSC e abre campo fértil para estudos envolvendo a influência das raízes religiosas nas práticas de RSC
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Thomas, Julie George. "Information Censorship: A Comparative Analysis of Newspaper Coverage of the Jyllands-Posten Editorial Caricatures in Cross-Cultural Settings." Thesis, University of North Texas, 2010. https://digital.library.unt.edu/ark:/67531/metadc31550/.
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The identification and examination of cultural information strategies and censorship patterns used to propagate the controversial issue of the caricatures in two separate cultural contexts was the aim of this dissertation. It explored discourse used for the coverage of this topic by one newspaper in a restrictive information context and two newspapers in a liberal information context. Message propagation in a restrictive information environment was analyzed using the English daily Kuwait Times from the Middle East; the liberal information environment of the US was analyzed using two major dailies, the New York Times and the Philadelphia Inquirer. The study also concurrently identifies and elaborates on the themes and frames through which discourse was presented exposing the cultural ideologies and premises they represent. The topic was approached with an interdisciplinary position with the support and applicability testing of Chatman's insider-outsider theory within information science and Noelle-Neumann's spiral of silence theory and Herman and Chomsky's propaganda model based in the area of mass communication. The study has also presented a new model of information censorship - circle of information censorship, emphasizing conceptual issues that influence the selection and censorship of information.
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Shraim, Mohammed A. "Hospitality and visibility in domestic space : an analysis of visual separation between men's and women's domains of domestic space in Riyadh." Diss., Georgia Institute of Technology, 2000. http://hdl.handle.net/1853/22958.
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Ahmed, Tanveer. "The role of moderate Muslims in combating violent Jihad." Thesis, Monterey, Calif. : Naval Postgraduate School, 2007. http://bosun.nps.edu/uhtbin/hyperion-image.exe/07Dec%5FAhmed.pdf.
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Thesis (M.S. in Defense Analysis)--Naval Postgraduate School, December 2007.Thesis Advisor(s): Simons, Anna. "December 2007." Description based on title screen as viewed on January 18, 2008. Includes bibliographical references (p. 65-72). Also available in print.
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Hayaud-Din, Mian Ahad. "U.S. Foreign Policy in Islamic South Asia: Realism, Culture, and Policy Toward Pakistan and Afghanistan." [Tampa, Fla. : s.n.], 2003. http://purl.fcla.edu/fcla/etd/SFE0000074.
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Al, Saedan Ahmad A. K. "The law governing oil concession agreements and the permanent sovereignty of states over their natural resources : with special reference to Islamic Shari'ah law." Phd thesis, Faculty of Law, 1992. http://hdl.handle.net/2123/8638.
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