Download or read book CONTEMPORARY ISSUES IN FINANCIAL REPORTING OF ISLAMIC FINANCIAL INSTITUTIONS Penerbit UMK written by Zulkarnain Bin Muhamad Sori, Sazali Bin Abdul Wahab, Mahmoud Al Homsi and published by Penerbit UMK. This book was released on 2020-12-01 with total page 187 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents contemporary issues in financial reporting of Islamic financial institutions. Two key areas are covered namely, accounting for Islamic financial transactions and shariah governance. The main motivation to publish this book is to share our understanding on the unique nature of Islamic finance industry and the approach to be taken in accounting and reporting of Islamic financial transactions. Also, the book illustrate the importance of shariah governance in ensuring end-to-end shariah compliance. This book is to provide a practical guidance to researchers, industry practitioners and the others stakeholders.
Download or read book Handbook of Research on Islamic Social Finance and Economic Recovery After a Global Health Crisis written by Kassim, Salina and published by IGI Global. This book was released on 2021-04-30 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt: Social financial reporting as an economic tool presents the firm as a socio-economic unit with empowered social capital to enable a sustainable economic solution, particularly in response to the COVID-19 pandemic. Islamic social finance (ISF) is a corporate social responsibility initiative in the form of humanitarian and socio-development programs by Islamic financial institutions and Shariah-compliant corporations. ISF is applied through various methods and tools that structure based on Islamic Sharia Law. For example, Islamic social finance tools would either be philanthropic, involving activities such as zakat (obligatory alms-giving), Sadaqah (voluntary alms-giving/charity), and waqf (endowment) or ta’awun (cooperation-based activities), which include Qardh al-hasan (benevolent loan) and kafala (guarantee). Thus, Islamic social finance instruments play a vital role in alleviating poverty and addressing socio-economic issues such as illiteracy, unemployment, malnutrition, and health issues. As such, integrated ISF reporting can empower sustainable economic development and lead to recovery. The Handbook of Research on Islamic Social Finance and Economic Recovery After a Global Health Crisis provides insights on the role of Islamic social finance in supporting and facilitating economic recovery in the post-COVID-19 era as well as reducing poverty and addressing the challenges of socio-economic problems such as education, unemployment, malnutrition, and health issues. This book is ideally intended for practitioners, stakeholders, researchers, academicians, and students who are interested in improving their understanding on the role of Islamic social finance theoretically and empirically in solving the issue of poverty and developing excellent funds management to achieve economic empowerment with better environmental sustainability.
Download or read book Financial Reporting for Islamic Financial Institutions written by Mohamed Ebrahim and published by . This book was released on 2019-11-16 with total page 101 pages. Available in PDF, EPUB and Kindle. Book excerpt: The question in most people mind regarding Financial Reporting for Islamic Financial Institutions is which standards, my view is first the Financial reporting should be based on International Financial Reporting Standards (IFRS) or the appropriate national reporting standards if the Country it is incorporated follows National Standards (it is a no special consideration being an Islamic Financial Institutions), then the reporting should comply with the National Companies Act and Banking or Financial Services Act requirements, then only should the reporting being accordance with Accounting and Auditing Organisation for Islamic Financial Institution (AAOIF) http: //aaoifi.com/?lang=en or Islamic Financial Services Board (IFSB) https: //www.ifsb.org/. The reason behind this is the foundation of Islamic finance is the ethical values on which it is based on, which would not allow it to violate national laws. The guiding maxim being "hub ul watan minal imaan" loosely translated as "love of one's country is part of faith".However, there is need to have a common framework for accounting and financial reporting for Islamic Financial Institution's (IFI's) to demonstrate to the common users of general purpose financial statements that the entities they are associated with comply, in form and in substance, with the principles and rules of the Islamic Sharia ("Jurisprudence") in their financial and other transactions
Download or read book Financial Reporting for Islamic Financial Institutions written by Abdul Rauf Mahar and published by Routledge. This book was released on 2024 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mainstream accounting rules, namely International Financial Reporting Standards (IFRS), used in conventional banking, employ financial logics and principles which are at odds with Shariah and therefore unsuitable for reporting the results of Islamic banks. The book is an effort to explain the Islamic accounting principles and practices for Islamic Financial institutions and to juxtapose them to mainstream accounting principles in a simple and practical manner. The book begins with an overview of the Islamic Finance environment, the rationale for Islamic accounting and a brief introduction of AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions), the professional body responsible for the issuance of Islamic accounting standards. The main features of the AAOIFI Conceptual Framework and its comparison with IFRS framework are covered in Chapter 2. Chapters 3-9 cover the accounting treatment of the major Islamic finance products including trade-based (Murabaha, Salam and Istisna'a), rental-based (Ijarah) and risk-sharing based products (Mudarabah and Musharakah). Given the significance and complexity of Islamic bonds (Sukuk) for the Islamic finance industry, Chapter 10 discusses the basic accounting and reporting issues vis-à-vis Sukuk, leaving more complex issues for advanced texts on the topic. Zakah accounting (charity) and provisions and impairments are covered in Chapters 11 and 12. The chapters are arranged so that they start with a discussion of the product itself, followed by the AAOIFI accounting treatment and ending with the IFRS perspective. Each chapter begins with the learning objectives and a cover story and closes with a summary of the learning objectives. To facilitate the learning of readers, each chapter contains a glossary of the terms introduced as well as end of chapter multiple choice questions. In addition, each chapter includes practical insights and concept checks to enhance and test the understanding of the readers. This will be a useful guide for students, academics and practitioners concerned with the subject of financial reporting in Islamic Institutions.
Download or read book Advances in Business and Management Forecasting written by Kenneth D. Lawrence and published by JAI Press Incorporated. This book was released on 2006-02-17 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: Aims to present state-of-the-art studies in the application of forecasting methodologies to such areas as sales, marketing, and strategic decision making. The topics in this title include: sales and marketing, forecasting, new product forecasting, judgmentally based forecasting, the application of surveys to forecasting, and more.
Download or read book The Changing Academic Profession written by Ulrich Teichler and published by Springer Science & Business Media. This book was released on 2013-03-15 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an overview on the major findings of a questionnaire survey of academic profession in international perspective. More than 25,000 professors and junior staff at universities and other institutions of higher education at almost 20 countries from all over the world provide information on their working situation, their views and activities. The study “The Changing Academic Profession” is the second major study of its kind, and changes of views and activities are presented through a comparison of the findings with those of the earlier study undertaken in the early 1990s. Major themes are the academics’ perception of their societal and institutional environments, the views on the major tasks of teaching, research and services, their professional preferences and actual activities, their career, their perceived influence and their overall job satisfaction. Emphasis is placed on the influence of recent changes in higher education: the internationalisation and globalisation, the increasing expectation to provide evidence of the relevance of academic work, and finally the growing power of management at higher education institutions. Overall, the academics surveyed show that worldwide discourses and trends in higher education put their mark on the academic profession, but differences by country continue to be noteworthy. Academics consider themselves to be more strongly exposed to mechanism of regulations, incentives and sanctions as well as various assessments than in the past; yet their own freedom, and responsibilities and influence shape their identity more strongly and are reflected in widespread professional satisfaction.
Download or read book LAW POLITICS SOCIETY The Unravelling of Malaysia and Indonesia Potentiality written by Dr. Suyatno Ladiqi and published by Airlangga University Press. This book was released on 2021-11-09 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: Penerbit: Airlangga University Press ISBN: 9786024737740 This book is the fourth compilation as a regular joint publishing effort since 2017 between Sultan Zainal Abidin University (UniSZA), Terengganu, Malaysia, and Airlangga University (UNAIR), Surabaya, Indonesia. Filled by lecturers and students, this book is expected to strengthen the relationship between the two universities and further strengthen the Malaysia-Indonesia relationship.
Download or read book Current Perspectives on Asian Women in Leadership written by Yonjoo Cho and published by Springer. This book was released on 2017-09-27 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the unique socioeconomic challenges encountered by female leaders in China, India, Japan, Korea, and other Asian countries where traditional cultural expectations and modernized values coexist. It provides insight into gender inequality and underutilization of female talent as well as ways to develop highly qualified women in organizations. Chapters from expert contributors analyze the similarities and differences between each Asian country, the organizational and institutional challenges for women in the workplace, and how they balance work-family relationships. It will appeal to researchers and students in human resource development, management, leadership, Asia studies, women’s studies, and political science, among others.
Download or read book Security Studies written by Associate Professor Elliott School of International Affairs Paul D Williams, Dr and published by Routledge. This book was released on 2008-06-03 with total page 576 pages. Available in PDF, EPUB and Kindle. Book excerpt: Security Studies is the most comprehensive textbook available on security studies. It gives students a detailed overview of the major theoretical approaches, key themes and most significant issues within security studies. Part 1 explores the main theoretical approaches currently used within the field from realism to international political sociology. Part 2 explains the central concepts underpinning contemporary debates from the security dilemma to terrorism. Part 3 presents an overview of the institutional security architecture currently influencing world politics using international, regional and global levels of analysis. Part 4 examines some of the key contemporary challenges to global security from the arms trade to energy security. Part 5 discusses the future of security. Security Studies provides a valuable teaching tool for undergraduates and MA students by collecting these related strands of the field together into a single coherent textbook.
Download or read book Financial Fraud written by Balvinder Sandhu and published by Marshall Cavendish International Asia Pte Ltd. This book was released on 2013-04-20 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Proceedings of the International Conference on Advanced Intelligent Systems and Informatics 2018 written by Aboul Ella Hassanien and published by Springer. This book was released on 2018-08-28 with total page 683 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the proceedings of the 4th International Conference on Advanced Intelligent Systems and Informatics 2018 (AISI2018), which took place in Cairo, Egypt from September 1 to 3, 2018. This international and interdisciplinary conference, which highlighted essential research and developments in the field of informatics and intelligent systems, was organized by the Scientific Research Group in Egypt (SRGE). The book is divided into several main sections: Intelligent Systems; Robot Modeling and Control Systems; Intelligent Robotics Systems; Machine Learning Methodology and Applications; Sentiment Analysis and Arabic Text Mining; Swarm Optimizations and Applications; Deep Learning and Cloud Computing; Information Security, Hiding, and Biometric Recognition; and Data Mining, Visualization and E-learning.
Download or read book Proceedings of the 3rd International Halal Conference INHAC 2016 written by Nurhidayah Muhammad Hashim and published by Springer. This book was released on 2018-02-23 with total page 559 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains selected papers which were presented at the 3rd International Halal Conference (INHAC 2016), organized by the Academy of Contemporary Islamic Studies (ACIS), Universiti Teknologi MARA (UiTM) Shah Alam, Malaysia. It addresses halal-related issues that are applicable to various industries and explores a variety of contemporary and emerging issues. Highlighting findings from both scientific and social research studies, it enhances the discussion on the halal industry (both in Malaysia and at the international level), and serves as an invitation to engage in more advanced research on the global halal industry.
Download or read book Accounting Theory written by Ahmed Riahi-Belkaoui and published by Nelson Australia. This book was released on 2002 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a comprehensive introduction to accounting theory for students who are majoring in accounting. This text will also provide an evaluation of accounting theory from a number of alternative perspectives and paradigms.
Download or read book Entrepreneurship and Small Business written by Michael Schaper and published by John Wiley & Sons. This book was released on 2004-01-07 with total page 452 pages. Available in PDF, EPUB and Kindle. Book excerpt: Entrepreneurship and small business management are two very close and often overlapping disciplines. Entrepreneurship refers to the dynamic process of creating a new business venture. Small business management addresses various issues of organizing and operating a small business. The goal of this textbook is to provide a package covering all of the issues related to business start-up and those arising from running a small business within the Australasian and South-East Asian contexts. The geographic markets for the book are Australasia (Australia and New Zealand) and South-East Asia (Indonesia, Hong Kong, Malaysia and Singapore). An increasing amount of goods, capital and people are moving between these two regions and this text provides the reader with a better regional understanding of this environment. Features The 'What would you do? feature presents a scenario in which an entrepreneur/small business manager needs to respond to a problem or situation. The "Entrepreneur profile' in every chapter profiles Australian, New Zealand and Asia-Pacific entrepreneurs and small business leaders. The end-of-chapter case study profiles an entrepreneurial approach and/or small business management issue in the pacific Rim.
Download or read book The Business of Food Security written by The Crawford Fund and published by . This book was released on 2016-08-10 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings from the 2015 Crawford Fund Conference 10-12 August 2015
Download or read book Looking After Your Bowel written by Department of Health and Ageing Staff and published by . This book was released on 2007-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
