scholarly journals Ahmed M. Abohebeish - Introduction to Islamic Rules of Financial Accounting

ICR Journal ◽  
2018 ◽  
Vol 9 (3) ◽  
pp. 413-415
Author(s):  
Rubaiyat Ahsan Bhuiyan
Keyword(s):  
Comparative Analysis ◽  
Middle East ◽  
Subject Matter ◽  
Financial Accounting ◽  
Years Of Experience ◽  
Recent Addition ◽  
The Subject

Introduction to Islamic Rules of Financial Accounting by Ahmed M. Abohebeish can be considered a recent addition to the growing literature on Islamic accounting. He taught accounting at many universities in USA and Middle East. He has more than 30 years of experience in the field of accounting in national and international corporations. The author has researched the subject matter for 25 years. Rather than using a common title such as Islamic Accounting, the author uses Islamic Rules of Financial Accounting. The author mentions that this book can be helpful for both Muslims and non-Muslims. Muslims will be able to know about this issue in the light of their own religion and non-Muslims can evaluate and criticise the Islamic theories. One important aspect of this book is that the author makes a comparative analysis of the Western practices and the Islamic rules of financial accounting.

scholarly journals The Fifty-Year Ethnographer: A Review of Harry Wolcott's Ethnography Lessons: A Primer

2015 ◽  
Author(s):  
Denise Mifsud
Keyword(s):  
Subject Matter ◽  
Critical Review ◽  
Ethnographic Study ◽  
Unique Contribution ◽  
Years Of Experience ◽  
The Subject ◽  
Critical Components ◽  
Concise Description

“Harry Wolcott uses fifty years of experience to take the reader inside the process of constructing an ethnographic study, offering a wealth of lessons from one of the masters of the genre”. This is indeed a concise description by the publisher. The text is constructed around the author’s five major studies. Wolcott thus gives a unique contribution to the field of ethnography as he presents some critical components of ethnography in his desire to share with us readers the results of his career-long search for the essence of ethnography. The book is divided into eight chapters. I give a critical review of the book, attempting to present the subject matter to potential readers, while drawing on its strengths and weaknesses.

scholarly journals Financial leasing as financial and credit support for investment activities of enterprises

2018 ◽  
pp. 59-68
Author(s):  
Tetiana Vasylieva ◽  
Liudmyla Zakharkina ◽  
Oleksii Zakharkin
Keyword(s):  
Comparative Analysis ◽  
Subject Matter ◽  
Statistical Data ◽  
Credit Market ◽  
Legal Regulation ◽  
Financial Leasing ◽  
Current State ◽  
The Subject ◽  
Scientific Rationale

The purpose of the article is to provide scientific rationale of the place and role of financial leasing in financial and credit support for investment activities of enterprises. The subject matter of the research includes various aspects of the current state of financial leasing and ways of its advancement in Ukraine. The article provides an analysis of investment activities based on the volume of investments in Ukraine and determines the role of financial leasing as a funding for investment resources of enterprises. The paper also examines the legal and regulatory framework for financial leasing operations and highlights different interpretations of this form of financing as well as its formal indicators. An analysis of statistical data on the financial and credit market provides important insights into trends of financial leasing contracts and the volume of loans issued to corporate borrowers, and thus makes it possible to conclude that there is a lack of leasing operations in business activities of entities. The point is mainly supported by the fact that financial leasing contracts which have been made lately are not widespread enough after the crisis in 2014. The dynamics of changes in the volume of leasing contracts by dates of signing is considered, and it is found that there is a tendency to shortening the duration of financial leasing services. An industry factor of providing financial leasing services is taken into consideration and the main industries where these services are widespread are described. The existing approaches to evaluating the effectiveness of leasing contracts are systematized. The key challenges that hinder the growth of leasing in Ukraine are identified. The research methods used in the article include: analysis, synthesis and abstraction (for forming the rationale and developing the terminological and conceptual framework of the study); comparison, systematization and logical generalization (for examining the concept of financial leasing, its legal regulation and specific features of using in Ukraine); statistical, structural and comparative analysis (for exploring ways of advancement of financial leasing in Ukraine).

Innovative mechanisms in the financial accounting system of the enterprise

2021 ◽  
Vol 39 (6) ◽  
Author(s):  
Yuriy Sigidov ◽  
Oksana Akulich ◽  
Nadezhda Chapkina ◽  
Alexander Kokorev ◽  
Lyubov Melnikova
Keyword(s):  
Subject Matter ◽  
System Analysis ◽  
Financial Accounting ◽  
Accounting System ◽  
Accounting Systems ◽  
Qualitative Understanding ◽  
Innovative Solutions ◽  
Current Economic Situation ◽  
The Subject ◽  
The Impact

The relevance of the subject matter of scientific research is determined by the importance of introducing innovative solutions in the activities of modern enterprises in various sectors of the economy in general and the need for a detailed study of various aspects of the impact of innovative mechanisms in ensuring the full functioning of the financial accounting systems of the enterprise in particular. In this context, the purpose of the study is to investigate the role and functions of innovative mechanisms in the financial accounting system of an enterprise, regardless of its field of activity, with an assessment of the effectiveness of the implementation of such innovative mechanisms and methods. The leading approach in this study is the method of system analysis, which allows performing a structured review of various aspects of the subject matter, in terms of identifying the main patterns of implementation of innovative solutions and mechanisms in the activities of the financial accounting system of the enterprise. The results of this study reflect the essence of the research performed and clearly demonstrate the sequence of development and subsequent implementation of innovative mechanisms in the activities of the relevant systems of modern enterprises; the final conclusions of this study are formulated based on the obtained results. The results and conclusions of this study are of significant practical value for specialists working in the financial accounting system of enterprises, regardless of their specific affiliation to certain areas of economic activity, in terms of providing a qualitative understanding of the need to introduce innovative mechanisms in the financial accounting structures of these enterprises, in order to reduce unjustified losses in the activities of these enterprises and increase the overall level of their economic efficiency in the current economic situation.

scholarly journals Comparative Analysis of The Kurdish Problem in Turkey and The Issue of Chinese in Malaysia within the Context of Nation-State and Ethnic Differences

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Musa Yavuz Alptekin Yavuz Alptekin
Keyword(s):  
Comparative Analysis ◽  
Ethnic Differences ◽  
Subject Matter ◽  
Solution Process ◽  
General Information ◽  
Nation State ◽  
The Subject

In this study, the ethnic problems which are one of the most significant and perhaps the primary structural difficulties and problems of the nation-state and possible solutions will be suggested. Even if it starts with the general information, the focus of this study would be the subject matter which is known as the Southeastern problem in Turkey, yet it has started to be mentioned as the Kurdish problem in the recent years. This study has the purpose of analyzing the mentioned problem in comparison with the Chinese Problem in Malaysia and determining the advantageous and disadvantageous circumstances in each subsection. Based on those determinations, recommendations will be included regarding which dynamics need to be prioritized in realizing a holistic solution process. The comparison will be conducted in thirteen subsections.

Affective Aesthetics beneath Art and Architecture: Deleuze, Francis Bacon and Vogelkop Bowerbirds

2018 ◽  
Vol 12 (3) ◽  
pp. 402-427
Author(s):  
Gökhan Kodalak
Keyword(s):  
Comparative Analysis ◽  
Friedrich Nietzsche ◽  
Subject Matter ◽  
Aesthetic Experience ◽  
Francis Bacon ◽  
Baruch Spinoza ◽  
The Subject ◽  
Subterranean Stream ◽  
Art And Architecture

There is an aesthetic undercurrent traversing Deleuze's philosophy along confluent trajectories of Baruch Spinoza and Friedrich Nietzsche, which harbours untapped potentials and far-reaching consequences for contemporary discussions of art and architecture. According to this subterranean stream, aesthetic experience is generated, neither in ready-made mental faculties of a subject, nor in essential qualities of an object, but through affective interactions of a relational field. A cartographic inquiry of affective aesthetics constitutes the subject matter of this paper, beginning with a philosophical elaboration that connects aesthetic theories of Spinoza, Nietzsche and Deleuze, evolving via a comparative analysis of aesthetic processes specific to Francis Bacon's artistic assemblages and Vogelkop bowerbirds' architectural constructs, and concluding with the possibility of a non-anthropocentric aesthetics.

A Carved Wooden Door from Kayseri

2021 ◽  
Vol 18 (1) ◽  
pp. 44-54
Author(s):  
Liliya I. Sattarova
Keyword(s):  
Comparative Analysis ◽  
Middle East ◽  
Islamic Art ◽  
Special Significance ◽  
Close Resemblance ◽  
Wide Range ◽  
The Subject ◽  
Friday Mosque ◽  
Made In

The article deals with a little-known mo- nument of Seljuk woodcarving — a door from an ancient Friday mosque (Jami-i Kebir) in Kayseri (Turkey). The carved door, exhibited now in the Ankara Museum of Ethnography, has not yet been the subject of a comprehensive publication. Therefore, this artifact belongs to the group of Anatolian Seljuk woodcarvings, made in the 12th — early 13th centuries, that have a special significance. As rare monuments of Islamic art of the pre-Mongol Middle East, they stood at the origins of the blooming of Anatolian Seljuk art that would occur some decades later.The door was ordered and installed during the Jami-i Kebir mosque renovation, carried out in the second reign of the Seljuk Sultan Giyseddin I Kayhosrov (1205—1211), on the instructions of one of his emirs — Muzaffar al-din Mahmud son of Yagy-Basan, a descendant of the Danishmendid dynasty. The article considers the door’s ornamental decoration, organized as a classic “mihrab” composition, in a set of technical and stylistic aspects. For a comparative analysis, the author inspects a wide range of woodcarvings of the 11th—13th centuries from Anatolia and Iran. The close resemblance of used techniques and decoration, as well as motifs, ornamental themes and epigraphy makes it possible to suggest that the cabinet maker Ibrahim son of Abu-Bakr al-Rumi, who left his signature on the Minbar of the Alaaddin Mosque in Ankara Fortress, could be the author of the magnificent carved door from Kayseri’ Jami-i Kebir.

Notes on Mamlūk horse-archers

1969 ◽  
Vol 32 (2) ◽  
pp. 257-267 ◽  
Author(s):  
J. D. Latham
Keyword(s):  
Middle East ◽  
Middle Ages ◽  
Subject Matter ◽  
The Other ◽  
Modern Times ◽  
Other Hand ◽  
The Subject ◽  
Similar Kind ◽  
Joint Treatment

Throughout the ages from antiquity until modern times the extraordinary prowess of the horse-archers of Asia has excited wonder and admiration in those who have had the opportunity of observing them in action or of hearing of their feats. From the comments of observers and historians, therefore, a reasonably instructive account of their capabilities might be assembled. There can be no doubt, on the other hand, that a picture based solely on data of this kind would have its limitations in that it would capture the impression of what the eye perceived rather than reproduce the details of technique which alone can enable us to distinguish between fact and fiction or probable and improbable in the accounts of our witnesses. By a happy chance the evidence of a Mamlūk writer goes far to fill the lacuna. The source of the testimony is a technical treatise bearing on the training of archers. Entitled Kitāb ghunyat al-ṭullāb fī ma'rifat al-ramy bi 'l-nushshāb, the work was written circa 769/1368 by a certain Ṭaybugha '-Baklamishi '1-Yūnānī, about whom we know almost nothing beyond what can be gleaned from his treatise. Unlike many Arabic technical manuals of a similar kind dating from the later Middle Ages, the Ghunya will bear examination by the expert, for Ṭaybughā has an essentially practical mind and a complete grasp of his subject-matter. To judge from the number of extant MSS—17 are traceable in published works of reference—the work would appear to have been long esteemed throughout the Middle East as an authoritative source of instruction, and it may be surmised that Ṭaybughā's own words provide a clue to one of the reasons for its popularity: ‘Since archery and riding are enjoined by authentic command of the Prophet and since I knew of no work by any predecessor on the subject of shooting from horseback I felt I should accord the two accomplishments joint treatment in a single work, seeking thereby to comply with the command of God and His Messenger and to render a service to those of my brethren who campaign and fight in the jihād’.

scholarly journals Forms of testaments in European legislatures

2021 ◽  
pp. 433-444
Author(s):  
Jovana Vasiljković ◽  
Dalibor Krstinić
Keyword(s):  
Comparative Analysis ◽  
Subject Matter ◽  
Historical Method ◽  
The Subject ◽  
The Law ◽  
The Republic ◽  
Made In

A testament is a unilateral legal act as it is made by a declaration of will of one person and is distinguished from other legal acts by its characteristics. By means of testament the testators may dispose of their rights and create an obligation for themselves and the obligations of the testament do not come into effect until after the death of the testator. A testament can be made in one of the forms prescribed by the law. The primary goal of this paper is to demonstrate and analyse different forms of testaments in the legislature of the Republic of Serbia and the chosen European legislatures of France, Germany, Italy and England. The following methods will be used in the paper: comparative analysis of the forms of testaments in the said legislatures, to be completed by the normative method, while by analysing the content in a systematic way we shall approach the subject matter, and the historical method, which will help us review the origin of certain forms of testaments.

scholarly journals The causes of proliferation of nuclear weapons: The case of the Middle East

Vojno delo ◽  
2020 ◽  
Vol 72 (1) ◽  
pp. 23-40
Author(s):  
Vladislav Stefanović
Keyword(s):  
Middle East ◽  
Subject Matter ◽  
Nuclear Weapons ◽  
Nuclear Proliferation ◽  
East Region ◽  
The World ◽  
The Subject ◽  
To Come ◽  
Middle East Region

The subject of this paper is nuclear proliferation and its implications for regional and world security. The study seeks to explain the motive of states to come into possession of nuclear weapons. It also looks at the consequences for the region if one of the states comes into possession of nuclear weapons. The subject matter of the study covers the Middle East region to the greatest extent. Since proliferation is also present outside the region, other cases of proliferation will be included in the research. Proliferation cases outside the Middle East region will be a guide to understanding the proliferation developments in this region, and will seek to explain the causes of nuclear proliferation in the world.

Legal Science Methodology through the Lens of Legal Thinking Innovations

2020 ◽  
Vol 11 (4) ◽  
pp. 1145
Author(s):  
Taras Z. GARASYMIV ◽  
Nadiya P. PAVLIV-SAMOYIL ◽  
Andrii I. HODIAK
Keyword(s):  
Comparative Analysis ◽  
Social Relations ◽  
Subject Matter ◽  
Legal Research ◽  
Teaching Aids ◽  
Legal Science ◽  
Depth Analysis ◽  
Legal Thinking ◽  
The Subject ◽  
Methodological Approaches

The relevance of the subject matter lies in the low efficiency of generally accepted methods of legal research, the lack of modification and transformation from due to obsolescence and inconsistency with modern tendencies in the development of the legal scientific framework and legal thinking of subjects of such activities. This paper is not limited to the classical methods of cognition, it also touches on the topics of basic legal concepts, theories, and well-known approaches in legal science. The main purpose of this paper is to designate the modern methodology of legal science through the lens of innovations in legal thinking, methods of applying methodological approaches, including an in-depth analysis of research methods in legal disciplines with the use of a comparative analysis of Ukraine and countries of the European economic zone. To achieve this purpose, the following special methods of legal analysis were applied in the scientific paper: analysis, synthesis, generalization, hermeneutic method, historical method, comparative and structural-functional methods. As a result of the study, the already existing methodological approaches will be expressly outlined, as well as those that emerged due to innovations in legal thinking and are capable of covering the features of knowledge of law as a social phenomenon. Furthermore, urgent problems of theoretical and methodological aspects of the study of modern legal systems were identified on the example of different states. One of the successes of the scientific analysis of the methodology of legal science lies in the proposal of methods for conducting complex legal research, described by the features of modernity, relevance, and compliance with the information and technological development of social relations. In addition, the sources regarding the methodology of law in Ukraine and foreign countries are systematized. A historical insight into the becoming of the main tendencies and qualities of the evolution of views on the methodology of law will be the subject of comparative analysis in order to identify new methods of legal cognition. Recommendations regarding the subject matter are expressed in the prospects for further research on the problems of the methodology of legal science and the creation of ways to overcome them. Furthermore, research materials can be used in the preparation of training materials, teaching aids, as well as in the learning process in various areas of legal disciplines.

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