Islam, Economic Rationalism, and Accounting

2001 ◽  
Vol 18 (2) ◽  
pp. 61-93
Author(s):  
Roger Willett ◽  
Maliah Sulaiman
Keyword(s):  
Historical Context ◽  
The West ◽  
Accounting Standard ◽  
Policy Issues ◽  
Belief Structure ◽  
Belief Structures ◽  
Western Values ◽  
Islamic Faith ◽  
The Impact

This paper discusses the impact of western accounting technologies on belief structures such as those of the Islamic faith. It assesses a theory of accounting reporting originally proposed by Baydoun and Willett (1994). It goes on to consider the nature and origins of western materialist philosophy and contrasts the belief structure of Islam with the West. The paper also ex.amines the historical context in which western values became adopted in Muslim societies and discusses the policy issues that confront Islamic accounting standard setters.

scholarly journals Kritik “INSISTS” Terhadap Gagasan Pluralisme Agama

KALAM ◽  
2017 ◽  
Vol 11 (1) ◽  
pp. 31
Author(s):  
Ahmad Khoirul Fata ◽  
Fauzan Fauzan
Keyword(s):  
Religious Pluralism ◽  
Historical Context ◽  
Muslim Community ◽  
The West ◽  
Negative Side ◽  
Religious Truth ◽  
Islamic Thought ◽  
Plural Society ◽  
Islamic Faith ◽  
First Time

The theology of religious pluralism presented as a solution to resolve the conflict in a multi-religious society. But this idea is very debatable in the Indonesian Muslim community. One of the groups refuses aloud is a group of young intellectuals who are members of the Institute for the Study of Islamic Thought and Civilization (INSISTS). This paper describes the arguments used in the INSISTS activists criticized the idea of religious pluralism. Instead of a solution, INSISTS activists assess religious pluralism is a new problem in a multi-religious society. The problem lies in some respects, namely socio-historical context is different between Muslim societies and the West where the first time the idea came, also contains the idea of pluralism rated parallelism religious truth and relativism of truth. The negative side is what makes religious pluralism is not the solution in building harmony in a plural society, but it gave birth to syncretism and relativism of religious truth. INSISTS activists viewed the idea of religious pluralism as a foreign idea that is contrary to Islamic faith and the teachings. Due to the application of the religious pluralism theology in Islam can damage the principal Islamic faith and teachings.

Implementasi nilai-nilai Etika, Moral dan Akhlak dalam perilaku belajar di STIT Raden Wijaya Mojokerto

2018 ◽  
Vol 1 (2) ◽  
pp. 71
Author(s):  
Aan Eko Khusni Ubaidillah
Keyword(s):  
Field Research ◽  
Qualitative Approach ◽  
Learning Behavior ◽  
The West ◽  
Internal Factors ◽  
Inhibiting Factors ◽  
Analysis Technique ◽  
Western Values ◽  
Culture Environment ◽  
Research Type

The problems we face today live in a time of moral degradation and destruction. People feel proud if they can imitate the trend carried by the West; both in thought and lifestyle. Ironically, not a few generations of Muslims who terpedaya with the trend. They make Western values ​​as their standard of behavior and morals. Meanwhile, Islamic morality is increasingly felt strange and difficult to practice in the midst of society facing such problems plural and complex. The purpose of this study are: 1) To describe the steps Implementation of values ​​of Ethics, Moral and Morals in learning behavior in STIT Raden Wijaya Mojokerto. 2) To describe the supporting and inhibiting factors Implementation of Ethics, Morals and Morals values ​​in the behavior of learning in STIT Raden Wijaya Mojokerto This research type is field research research using qualitative approach. Data collection techniques include observation, interview, and documentation. Data analysis technique uses descriptive explorative, that is by describing state and phenomenon status. Based on the exposure of the analysis of data sources can be concluded that: 1) Steps Implementation of values ​​of Ethics, Morals and Morals in the behavior of learning in STIT Raden Wijaya Mojokerto is the first institution to make a mature planning, then applied with the pattern pembiasaan. 2) To describe the supporting and inhibiting factors Implementation of Ethics, Morals and Morals values ​​in learning behavior in STIT Raden Wijaya Mojokerto consists of internal factors (consisting of heredity, gender, physical character, personality, intelligence and talent) and external ( consisting of education, religion, culture, environment and socio-economic)

Contemporary Qur'anic Studies in Iran and its Relationship with Qur'anic Studies in the West

2012 ◽  
Vol 14 (1) ◽  
pp. 45-72
Author(s):  
Morteza Karimi-Nia
Keyword(s):  
Islamic Law ◽  
Human Sciences ◽  
The West ◽  
Communications Technologies ◽  
Religious Learning ◽  
The Status ◽  
Islamic Republic Of Iran ◽  
Almost All ◽  
The Impact ◽  
The Relationship

The status of tafsīr and Qur'anic studies in the Islamic Republic of Iran has changed significantly during recent decades. The essay provides an overview of the state of Qur'anic studies in Iran today, aiming to examine the extent of the impact of studies by Western scholars on Iranian academic circles during the last three decades and the relationship between them. As in most Islamic countries, the major bulk of academic activity in Iran in this field used to be undertaken by the traditional ʿulamāʾ; however, since the beginning of the twentieth century and the establishment of universities and other academic institutions in the Islamic world, there has been increasing diversity and development. After the Islamic Revolution, many gradual changes in the structure and approach of centres of religious learning and universities have occurred. Contemporary advancements in modern sciences and communications technologies have gradually brought the institutions engaged in the study of human sciences to confront the new context. As a result, the traditional Shīʿī centres of learning, which until 50 years ago devoted themselves exclusively to the study of Islamic law and jurisprudence, today pay attention to the teaching of foreign languages, Qur'anic sciences and exegesis, including Western studies about the Qur'an, to a certain extent, and recognise the importance of almost all of the human sciences of the West.

Faiza Ambah's Mariam and the Embodied Politics of Veiling in France

Paragraph ◽  
2019 ◽  
Vol 42 (3) ◽  
pp. 333-350
Author(s):  
Kaya Davies Hayon
Keyword(s):  
The West ◽  
Everyday Lives ◽  
Embodied Experiences ◽  
Primary Means ◽  
The Veil ◽  
Islam And Secularism ◽  
The Impact

This article argues that Mariam uses its eponymous heroine's lived and embodied experiences of veiling to explore the impact of French secular legislation on Muslim schoolgirls' everyday lives in France. Interweaving secularism studies, feminism and phenomenology, I argue that the film portrays the headscarf as the primary means by which its protagonist is able to resist male patriarchal authority and negotiate her hybrid subjectivity. I conclude that Mariam offers a nuanced representation of veiling that troubles the perceived distinctions between Islam and secularism, oppression and freedom, and the veil and feminism in France and the West.

Russian Accounting Standard (PBU) 18/02: Principles on the balance method use

2020 ◽  
Vol 23 (12) ◽  
pp. 1356-1382
Author(s):  
E.V. Olomskaya ◽  
A.A. Aksent'ev
Keyword(s):  
Balance Method ◽  
Deferred Taxes ◽  
Accounting Standard ◽  
Scientific Methods ◽  
The Public ◽  
General Scientific ◽  
The Impact ◽  
Original Approach ◽  
Descriptive Method ◽  
Tax Accounting

Subject. This article discusses the methodological features of Russian Accounting Standard (PBU) 18/02 Income Tax Accounting when using the balance method to account for deferred taxes. It considers whether the clarification of permanent tax differences is justified, and it analyzes in detail the features of accounting for temporary differences and offers a visual and descriptive method for determining and correlating them in accounts. Objectives. The article aims to justify the reason for linking permanent tax differences to such accounting categories as Income and Expenses. It also aims to develop a methodological toolkit that simplifies the perception of the balance method and demonstrates the procedure for determining temporary differences. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and other general scientific methods. Results. The article justifies the clarification of permanent differences from the position of accounting categories. It offers an original approach that helps visually classify temporary differences. The formalization of the balance method helped identify the logic of its reflection in accounting statements. Conclusions and Relevance. To ensure that accounting is not distorted due to the impact of taxation, it is necessary to develop a unified conceptual framework, as well as develop existing methods and introduce new ones that do not contradict the public concept of interaction between accounting and tax accounting. The research results are intended for training, scientific and practical activities of specialists in the field of accounting and audit, as well as students studying under this program, in order to study the features of applying the balance method for accounting for deferred taxes.

Objectivity of Scientific Research as an Ethical and Political Position (Book Review: P.P. Tolochko. Ukraine between Russia and the West: Historical and Nonfiction Essays. Saint Petersburg: Saint Petersburg University of Humanities and Social Sciences, 2018)

2019 ◽  
Vol 62 (11) ◽  
pp. 144-153
Author(s):  
Alexander S. Zapesotsky
Keyword(s):  
Social Sciences ◽  
Scientific Research ◽  
The West ◽  
Full Member ◽  
Saint Petersburg ◽  
Political Position ◽  
Humanities And Social Sciences ◽  
Nonfiction Essays ◽  
The Impact

Book Review: P.P. Tolochko. Ukraine between Russia and the West: Historical and Nonfiction Essays. Saint Petersburg: Saint Petersburg University of Humanities and Social Sciences, 2018. - 592 pp. ISBN 978-5-7621-0973-4This author discusses the problem of scientific objectivity and reviews a book written by the medievalist-historian P.P. Tolochko, full member of the National Academy of Sciences of Ukraine (NASU), honorable director of the NASU Institute of Archaeology. The book was published by the Saint Petersburg University of Humanities and Social Sciences in the autumn of 2018. The book presents a collection of articles and reports devoted to processes in Ukraine and, first of all, in Ukrainian historical science, which, at the moment, is experiencing an era of serious reformation of its interpretative models. The author of the book shows that these models are being reformed to suit the requirements of the new ideology, with an obvious disregard for the conduct of objective scientific research. In this regard, the problem of objectivity of scientific research becomes the subject of this review because the requirement of objectivity can be viewed not only as a methodological requirement but also as a moral and political position, opposing the rigor of scientific research to the impact of ideological, political and moral systems and judgments. It is concluded that in this sense the position of P.P. Tolochko can be considered as the act of profound ethical choice.

The Impact of Secularism on Religious Beliefs and Practices

2010 ◽  
Vol 7 (1) ◽  
pp. 163
Author(s):  
Adibah Binti AbdulRahim
Keyword(s):  
Religious Beliefs ◽  
Practical Aspect ◽  
The West ◽  
Beliefs And Practices ◽  
Religious Worldview ◽  
Political Economic ◽  
The Impact

ABSTRACT Secularism is the most serious challenge of modernity posed by the West. Its main ideology is to liberate man from the religious and metaphysical values and expel religion from the practical aspect of man’s life. It clearly presents its materialistic viewpoint which is cut off from Divine, Transcendent or Supernatural principles and does not refer to and is isolated from Revelation. In terms of its intensity and scope as well as its discernable effects upon people’s mind, the repercussion of secularism is so pervasive and universal. It gives a great impact on every facet of life including individual and family lives as well as educational, political, economic and social-cultural realm. Most importantly, secularism affects the very tenets of traditional religious beliefs and practices. This paper tries to focus on the danger of secularism and its principles which are contradict to the religious worldview.  

scholarly journals Droperidol dropped; consultants not consulted

2003 ◽  
Vol 27 (08) ◽  
pp. 301-304
Author(s):  
Gavin Reid ◽  
Mark Hughson
Keyword(s):  
Questionnaire Survey ◽  
Clinical Care ◽  
Postal Questionnaire ◽  
Clinical Implications ◽  
The West ◽  
Abrupt Withdrawal ◽  
Before And After ◽  
Adequate Evaluation ◽  
Psychiatric Profession ◽  
The Impact

Aims and Method We conducted a postal questionnaire survey of the practice of rapid tranquillisation among 215 consultant psychiatrists in the West of Scotland, before and after the withdrawal of droperidol by the manufacturer. Results One hundred and eighty questionnaires (84% of those sent) were returned. Droperidol had been used extensively, often combined with lorazepam, for rapid tranquillisation. The main replacement suggested for droperidol was haloperidol. About half of the respondents to our survey chose to comment on the withdrawal of droperidol. More than half of the comments were unfavourable, including lack of an adequate replacement and lack of consultation with the psychiatric profession. Clinical Implications The abrupt withdrawal of droperidol, partly for commercial reasons, was regrettable. There was no time for an adequate evaluation of possible replacement medications and a lack of consultation with the profession regarding the impact on clinical care.

scholarly journals Depression among end-stage renal disease patients undergoing hemodialysis: a cross-sectional study from Palestine

2021 ◽  
Vol 7 (1) ◽  
Author(s):  
Samah W. Al-Jabi ◽  
Ansam Sous ◽  
Fatimah Jorf ◽  
Mahmoud Taqatqa ◽  
Mahdi Allan ◽  
...  
Keyword(s):  
Renal Disease ◽  
Low Income ◽  
End Stage Renal Disease ◽  
West Bank ◽  
Psychological Status ◽  
The West ◽  
Depression Prevalence ◽  
Stage Renal Disease ◽  
End Stage ◽  
The Impact

Abstract Background The impact of end-stage renal disease on the patient’s psychological status necessitates the value of increasing depression awareness. The current study aimed to assess the depression prevalence among Palestinian hemodialyzed patients and its association with patients’ characteristics. Methods A convenience clustered sampling technique was followed. Sample was collected from ten hemodialysis centers in the West Bank, Palestine, during 3 months in 2015. We used the Beck Depression Inventory-II scale (BDI-II) to evaluate depression among participants. All data were analyzed using Statistical Package for the Social Sciences version 16.0. Results Two hundred and eighty-six hemodialyzed patients were interviewed. The mean age (± standard deviation) of the patients was 52.0 ± 14.3 years, and most participants were males 172 (60.1%). Regarding the dialysis characteristics, the median of years of dialysis was 2 years (1–4). The prevalence of depression was 73.1%. Elderly patients (p = 0.001), female (p = 0.036), living in rural areas or camp (p = 0.032), low income (p = 0.041), unemployment (p = 0.001), not doing regular exercise (p = 0.001), and having multi comorbidities (p = 0.001) were significantly associated with more depression scores. The results of binary logistic regression showed that only patients who were living in camps, patients who were previously employed, and patients who were not practicing exercise remained significantly associated with a higher depression score. Conclusions This study is the first one confirmed about depression and its prevalence among hemodialyzed patients in the West Bank, Palestine. Compared to other communities, the study found a higher depression prevalence rate. There is a need to offer psychological interviews and non-pharmacological and pharmacological interventions.

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