scholarly journals Business and Accounting Ethics in Islam

1992 ◽  
Vol 9 (3) ◽  
pp. 418-419
Author(s):  
Muhammad Akram Khan

The present book represents the first serious attempt to explore Islamicbusiness and accounting ethics. After placing their subject in a broad Islamicframework, which they have documented quite ably, they then compare thedistinctive features of Islamic business and accounting principles with Westerntheory and practice. While the book has several strong points and breaks newground in a number of areas, it also lacks clarity and specific authority fromIslamic sources on quite a few points.To begin with, the authors argue quite convincingly that the logical corollaryof prohibiting riba (interest) is the negation of any time value for money.Thus the theory and practice of capital budgeting, which feature in the use discountedcash flow techniques in the West, become redundant. This point,seemingly so obvious to economists, has not found favor with the economicthinking of the Islamic establishment. Rather, many Muslim economists andaccountants have been busy justifying it on one pretext or another. This is thefitst time that somebody has come out with a compelling discussion of this question.The authos have also argued that Islam absolutely forbids the nonrepaymentof a debt. Thus the concept of limited liability, one of mainsprings ofeconomic power in a capitalist society, is not recognized by Islam. However,the related theory of incorporation, the legal mechanism for justifying limitedliability, is found in Islamic societies. Again, such an obvious and sensiblepoint remains unacceptable to Muslim economists. They continue looking forexcuses to accept these ideas, thereby betraying their intellectual poverty.Although the authors do not devote a single chapter to the state’s economicrole in Islam, they discuss this question throughout the book Theyargue for a strong regulatory and framework role for the Islamic state.Gambling and Abdel Karim deal with several other important issues. Forinstance, they argue that the Islamic concept of economic development revolvesaround the development of human resources rather than capital formation,as is the main focus of the popular theory of development in the West.In their discussion of the Islamic concept of shura (consultation) and khilafa(vice-gerency), they also bteak new ground. They opine that these conceptsquestion ...

2016 ◽  
Vol 45 (6) ◽  
pp. 772-800 ◽  
Author(s):  
Farah Godrej

Can the theory and practice of the yogic tradition serve as a challenge to dominant cultural and political norms in the Western world? In this essay I demonstrate that modern yoga is a creature of fabrication, while arguing that yogic norms can simultaneously reinforce and challenge the norms of contemporary Western neoliberal societies. In its current and most common iteration in the West, yoga practice does stand in danger of reinforcing neoliberal constructions of selfhood. However, yoga does contain ample resources for challenging neoliberal subjectivity, but this requires reading the yogic tradition in a particular way, to emphasize certain philosophical elements over others, while directing its practice toward an inward-oriented detachment from material outcomes and desires. Contemporary claims about yoga’s counterhegemonic status often rely on exaggerated notions of its former “purity” and “authenticity,” which belie its invented and retrospectively reconstructed nature. Rather than engaging in these debates about authenticity, scholars and practitioners may productively turn their energies toward enacting a resistant, anti-neoliberal practice of yoga, while remaining self-conscious about the particularity and partiality of the interpretive position on which such a practice is founded.


2005 ◽  
Vol 31 (1) ◽  
pp. 28-49 ◽  
Author(s):  
Jason D. Shaw ◽  
Nina Gupta ◽  
Atul Mitra ◽  
Gerald E. Ledford

Factors related to the success and survival of skill-based pay (SBP) plans are addressed in a longitudinal study of 97 facilities. Results indicate that certain design features and support variables relate to increased workforce flexibility and to SBP survival, and supervisor support also relates strongly to SBP survival. The results also show that SBP plans are more successful and sustainable in manufacturing facilities than in service facilities, and SBP survival is less likely in facilities pursuing a technical innovation strategy. Implications of the research for theory and practice regarding SBP plans, compensation systems, and human resources management innovations are addressed.


2021 ◽  
Author(s):  
Meemansha Sharma ◽  
Thakur Uttam Singh ◽  
Madhu Cholenahalli Lingaraju ◽  
Subhashree Parida

Covid-19 is a pandemic and the whole world is facing the loss in terms of morbidity and mortality of the human resources. Therefore, there is an urgent need for various therapeutic agents or drugs to treat the covid-19 patients. Although, vaccination process is under way, it is not possible to provide the vaccination to whole world in a short period. Therefore, it is an essential strategy to work on the various therapeutic aspects of covid-19 treatment. The present book chapter will discuss and review the various aspects of the treatment strategies of the covid-19. Further, we will provide an overview of the virus and host based potential therapeutic targets along with existing therapeutics which are effective against SARS-CoV-2 virus. Also, the novel vaccines are being developed against covid-19 deadly virus will be discussed.


Author(s):  
Bahodir Kucharov Abdusattorovich

This article highlights the importance of capacity building in the field of state youth policy, the study of best international practices in this area and its implementation in practice.


2021 ◽  
pp. 52-66
Author(s):  
M.R. Afanasieva ◽  
E.E. Mirgorod

At the present stage of business development, human resources are central to the activities of any organization. An effectively assembled team of highly qualified personnel, with a successfully built system of selection and adaptation, motivation, training, etc. are the key to the successful functioning of any organization. Thus, the successful construction and operation of the personnel management system influences the efficiency of work, profitability, competitiveness and prospects for the development of the company as a whole.


2003 ◽  
Vol 176 ◽  
pp. 1119-1120
Author(s):  
David Y.H. Wu

Following his earlier publication of three volumes of China through Western Eyes (1991–96), Roberts now concentrates on the Western perception of Chinese food and eating behaviour. In the first half of the present book, Roberts quotes travellers' tales from Marco Polo and other adventurers, personal journals of European missionaries in the 16th and 17th centuries, reports of English envoys such as Lord Macartney, merchants of the 19th century, and journalists' accounts from the Second World War to the Cultural Revolution. Part one, “West to East” starts with a succinctly written introduction and a chapter that draws from anthropological works on Chinese diet, food beliefs, and table manners. Roberts then discusses Western perceptions (more often imaginations) of Chinese food, which transformed from curiosity to aversion, rejection, and eventual popular acceptance.


1984 ◽  
Vol 32 (3) ◽  
pp. 349-368 ◽  
Author(s):  
David Lane

The paper is in four parts. The first outlines the debate that has occurred in the West about whether human rights, and about what human rights, are desirable and possible in socialist states. In the second it is contended that the normative approach to rights in socialist states has been influenced but not determined by the theory and practice of the USSR. Human rights under Marxism–Leninism are ambiguously defined: there is an unresolved tension between individual (and group) rights, on the one hand, and class and collective rights on the other. Socialist states, it is claimed, have different units, types of claims and priorities of rights. In the third section, it is argued that the Soviet model of rights has a particular correspondence with Russian culture. Its impact on other socialist countries (Poland is considered, as an illustration) depends on the internal social structure (the strength of interest groups) and the degree of legitimacy of the state. Finally, some prognostications are offered concerning the dynamics and likely developments of rights claims under socialism.


Language ◽  
1981 ◽  
Vol 57 (1) ◽  
pp. 247
Author(s):  
Henrik Birnbaum ◽  
Louis G. Kelly

Author(s):  
Владимир Чередниченко ◽  
Vladimir Cherednichenko

The book deals with theory and practice of development and operation of distilling electric furnaces wherein electrotrchnological processes of separating and refining mixed metals are ac-companied by heat exchange and mass transfer between molten metal and condensation surfaces, connected by flows of vapor-gas mixtures. There are considered principles of operation and theory of distilling electric resistance furnaces, distilling induction, arc and plasma furnaces which provide for production of pure and ultrapure metals, processing powders used in bag fil-ters and in electrostatic filters, scrubbers, as well as mixed metal separation in ferrous and non-ferrous metallurgy. The book presents the results of realizing distilling process in commercial equipment. The present book is appropriated for the specialist of engineering plants and scientific organ-izations, of design and research institutions, design departments, occupied with development, manufacture and operation of the equipment applied for realizing distilling and refining processes, as well as for students, undergraduates, post-graduates and teachers of various special-ties.


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