Contemplations and Ruminations of Methodological Error

2021 ◽  
Vol 79 (1) ◽  
pp. 49-56
Author(s):  
Rahul Tandon ◽  
Lior Aljadeff ◽  
Richard A. Finn
Keyword(s):  
Humanomics ◽  
2015 ◽  
Vol 31 (2) ◽  
pp. 183-200 ◽  
Author(s):  
Omar Javaid

Purpose – This paper aims to investigate the possibility of a methodological error made by the concerned scholars and academics of Islamic finance & economics to understand and study the modern framework of financial institutions, where they intend to practice Islamic law of contract. This error has led them to expect something which the institutional modern framework of banks, adopted by Islamic banks (for e.g.), wasn’t designed to accomplish, hence the disappointment. Design/methodology/approach – This study reviews the literature on history of evolution of banking industry and the corresponding ideological and cultural changes in the European society which drove this evolution; this is followed by a conceptual analysis to identify the institutional components inconsistent with ethos of Islamic norms and ethos. Findings – After review of history and evolution of modern banking framework, in the light of Hollingsworth frame of institutional analysis, it is inferred that the said framework was designed for a secular, liberal and capitalist society to efficiently and effectively enhance freedom and accumulate capital and wealth, without much regard for equitable distribution of wealth and economic justice. These goals are very much in contrast with the normative premise of Islamic Economics, which cannot be efficiently used to achieve the related objective. This indicates that framework of banking was narrowly understood by the concerned scholars and academics, without considering its history of evolution and intended objectives, before adopting for IBs. Practical implications – The disconnect between the Western institutional framework and ethos of Islam implies that the concerned need to look deeper and holistically while adapting Western institutions, so that necessary alteration is done in advance, if such an adoption is inevitable. Originality/value – This study introduces a new dimension for the concerned scholars, academics and practitioners to reanalyze the institutional framework adopted from the West, so that necessary adjustments can be worked out to make the said framework compatible with the ethos of Islamic economics.


Author(s):  
Vita Anatolievna Grekova

Production costs and costs of selling products (works, services) are the main objects of on-farm control. Any change in them when a company conducts several activities leads to an incorrect determination of profit for each of the activities. Thus, the risk of material misstatement of production costs and sales costs increases, and hence the adoption on their basis of incorrect decisions on the future economic activities of the company. Organizationally and methodically correctly organized accounting of general business costs makes it possible to provide reliable information on the formation of the actual cost of finished products and goods. The paper analyzes unified approaches to the application of the Chart of Accounts for the financial and economic activities of organizations and the reflection of the facts of economic activity on the accounts of accounting, enshrined in the instructions for using the chart of accounts for the financial and economic activities of organizations. The analysis made it possible to identify a methodological error in the accounting of administrative and managerial expenses that arises when combining types of production activities with types of trading activities. An assessment of the information that the instructions on the use of the chart of accounts of the financial and economic activities of organizations on account 26 «General business expenses» and the actual data of the current accounting of a number of organizations that simultaneously carry out production and trade types of activities are recommended to summarize. The obtained result confirmed the overestimation of general business expenses while underestimating the costs of selling such economic entities. We see the prospect of further investigation of the problem in the elimination of the identified methodological error in accounting for administrative and management expenses with the introduction of adjustments to the instructions for using the chart of accounts of financial and economic activities of organizations.


2019 ◽  
Vol 110 (5) ◽  
pp. 1253-1254 ◽  
Author(s):  
David S Ludwig ◽  
Cara B Ebbeling ◽  
Julia M W Wong ◽  
Robert R Wolfe ◽  
William W Wong

1991 ◽  
Vol 191 (1) ◽  
pp. 47-63 ◽  
Author(s):  
B. Zwissler ◽  
R. Schosser ◽  
C. Weiss ◽  
V. Iber ◽  
M. Weiss ◽  
...  

2018 ◽  
Author(s):  
Jonathan A Coddington ◽  
Ingi Agnarsson ◽  
Chris Hamilton ◽  
Jason E Bond

Much genomic-scale, especially transcriptomic, data on spider phylogeny has accumulated in the last few years. These data have recently been used to investigate the diverse architectures and the origin of spider webs, concluding that the ancestral spider spun no foraging web, that spider webs evolved de novo 10-14 times, and that the orb web evolved at least three times. In fact, these findings principally result from inappropriate phylogenetic methodology, specifically coding the absence of webs as logically equivalent, and homologous to, 10 other observable (i.e. not absent) web architectures. “Absence” of webs is simply inapplicable data. To be analyzed properly by character optimization algorithms, it must be coded as “?” or “-” because these codes, and these alone, are handled differently by such algorithms. Additional problems include critical misspellings of taxon names from one analysis to the next (dropping even one taxon affects taxon sampling and results), and mistakes in spider natural history. In sum, methodological error: 1) causes character optimization algorithms to produce illogical results, and 2) does not distinguish absence from secondary loss. Proper methodology and corrected data instead imply that foraging webs are primitive for spiders and that webs have been lost ~5-7 times, not gained 10-14 times. The orb web, specifically, may be homologous (originated only once) although lost 2-6 times.


Author(s):  
Samira Mahdinezhad

The Istikhlaf verse is the fifty-fifth verse of the Surah Nur, in which God gives the glad tidings of being successors of rulership of righteousness ones, spreading the religion and achieving peace, to those faithful who do good deeds. This verse is one of the verses which is interpreted as a proof on the uprising of hazrat Mahdi (a.s.). Abul-Fadl Burqe’i, having a background of being a Shia but moving towards a revisionist tendency, expressed some believes opposing the fundamental principles of Shiite and raised doubts in these principles. In his book "A Scientific Study on the Mahdi’s Hadiths," in the chapter of "Ayyat al-Mu'wala Be-Qiyyam al-Qa'im, الآيات المؤوله بقيام القائم ", he attempts to reject the opinion of majority of Shiite commentators that say the reference of the Promised Government is in the " Istikhlaf verse ",  is Imam Mahdi and his companions. In this way, through fallacy in the words of the Imamiyah scholars such as Sheikh Tusi in Tebyan, Tabarsi in the Majma’ Al-Bayan and Abul-Futtuh in Ruh al-Jinan he tried to show that they agreed him. This article seeks to evaluate his arguments in this regard by comparing the above-mentioned interpretations with those of Abul-Fadl Burqe’i.


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