Some Muslim immigrants in the United States have difficulty reconciling American free speech rights with the blasphemy component of Islamic law, which often requires death for those who criticize Islam. Little academic literature addresses reconciliation of Islamic beliefs with the Constitutional right to free speech or information on Muslim political participation regarding free speech. Using policy feedback theory as the foundation, the purpose of this phenomenological study was to understand the experiences of Muslim immigrants who practice Islam in a free speech society. Data were collected from a sample of 10 immigrant Muslim imams, scholars, and community leaders in Virginia regarding blasphemy laws, and examination of their acculturation experiences and political participation in the United States where insults against religion are protected. Interview transcripts were coded using attribute, anchor, descriptive, and in vivo codes and then subjected to thematic analysis. Findings indicate that participants shared diverse experiences, but most believed that education and dialogue are the best solutions to blasphemy. Some would accept certain blasphemy restrictions, but others opposed any punishment. All were happy with life in America and had little interest in influencing free speech policies, unless free speech were at risk. Then, some would lobby as groups against free speech restrictions, supporting the policy feedback theory. Findings influence positive social change by encouraging dialogue with Muslims, discouraging anti-Muslim immigration policies and Sharia bans, and reducing fears of Muslim immigrants imposing strict blasphemy punishments. Policymakers, the public, and Muslims would benefit from the reduced Islamophobia.

Yes / This study examines the impact of multi-layer governance mechanisms on the level of bank risk disclosure. Using a large dataset from 14 Middle East and North Africa (MENA) countries over a period of 8 years, our findings are three-fold. First, our results suggest that the presence of a Sharia supervisory board is positively associated with the level of risk disclosure. Second and at the bank-level, we find that ownership structures have a positive effect on the level of risk disclosure. At the country-level, our evidence suggests that control of corruption has a positive effect on the level of bank risk disclosure. Our study is, therefore, a major departure from much of the existing accounting literature that offers new crucial insights that show that firms’ disclosure choices are not mainly shaped by firm-level (internal) governance arrangements, but also country-level (external) governance and religious factors. Our findings have important implications for corporate boards, investors, regulatory authorities, standards-setters and governments relating to the development, implementation and enforcement of corporate and national governance standards.

Charles University in Prague Faculty of Law Abstract of the dissertation The title of the dissertation: Sharia Law, particularly Islamic banking, in relations with international elements Author: JUDr. Ivana Hrdličková Supervisor: Prof. JUDr. Monika Pauknerová, CSc., DSc. Prague, February 2012 Key words: Islamic finance, sharia, mudaraba, musharaka, murabaha, ijara, sharia compliant, international law, choice of law, contract, riba, gharar, maisir. The dissertation, Sharia law, particularly Islamic Banking in the relations with international elements, considers an actual topic and branch of islamic law. Neither islam nor islamic law is a legal system applicable at any particular territory. However, legislation of the countries with majority of muslim population, is based, more or less, on islamic law. Whereas due to migration and globalization, islamic law unavoidably interferes in international law. The legal regulation of international private law under the terms stipulated by the law leads to the use of foreign law. One can thus meet the legislation based on islamic law, including in the field of contract law. In commercial contracts, where the one side is from countries where islamic law is a source of legislation, may be the choice of law (in accordance with article 3 of Rome I), which form's the basis...

Le sujet des banques islamiques fait partie des sujets importants. Au Koweït, un certain nombre des banques islamiques exercent des opérations bancaires ainsi que des transactions commerciales mais celles-ci sont démunies de l’intérêt « Riba ». C’est pour cela que je voudrais aborder les modes de fonctionnement de ces banques sans oublier le contrôle des institutions bancaires islamiques. D’une part, la démonstration de la notion d’usure s’est faite par le biais de la présentation de la doctrine au regard du Fiqh et de la Charia. D’autre part, l’étude traite le système juridique des intérêts usuraires en droit Koweïtien . Par conséquent, l’étude s’avère complète à travers la présentation de l’aspect formel et procédural des banques islamiques, de leurs succursales sans oublier leurs départements en passant par leurs opérations ainsi que les services qu’elles proposent. Cette étude s’achève alors sur l’explication du système légitime (Charia) et juridique de la notion d’usure. / Islamic banking is one of the most important topics. In Kuwait, a number of Islamic banks engage in banking and commercial transactions but they avoid interest "Riba" in their transactions. Consequently, the study proves the formal and procedural aspects of Islamic banks and their departments, including their transactions and services. The study then concludes with the explanation of the legitimate (Sharia) and legal aspects of the concept of "Riba".

Made available in DSpace on 2016-04-25T18:39:57Z (GMT). No. of bitstreams: 1 Ahmed Sameer El Khatib.pdf: 18817073 bytes, checksum: f21d885766402db1a187b6d8dc213a83 (MD5) Previous issue date: 2013-11-18 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Most world countries communicates with investors and stakeholders about the corporate financial performance in accordance with the International Accounting Standards issued by the International Accounting Standards Board - IASB. A group of countries, however, are not comfortable with the adoption of these standards, because understanding that they wound their principles, as is the case in Islamic countries, where religion influences the economic and financial activities of the company. Some of these countries adopt and adhere to the rules contained in the Sharia ( Islamic Law ) which brings together , in one book , a guide to social conduct, moral , ethical , religious and economic , as well as aspects of finance . Such rules have emerged with the advent of Islam in the seventh century AD and are followed to the present day, being based, including for Islamic accounting standard setters of each country and the Accounting and Auditing Organization for Islamic Financial Institution - AAOIFI, which promotes adoption of Islamic Standards of Accounting and Auditing for Islamic Financial Institutions - IFIs worldwide. Whereas research involving Islamic accounting in Brazil is still incipient and there is significant international importance , especially in relation to Islamic finance , given the volume of transactions that it focuses on an annual basis , as well as the existence of a body that issues accounting standards for IFIs , it was intended with this work to answer the following research question : What are the differences and similarities between Islamic Accounting Standards issued by AAOIFI and the International Accounting Standards issued by the IASB ? Therefore, the research involved, initially approach the characteristics and particularities of religion and Islamic finance, to then be about Islamic accounting. It has become necessary for meeting various research sources in the literature since the subject involving practically nonexistent in Brazil. We analyzed all 25 international accounting standards issued by AAOIFI by the year 2012 and the understandings of the IASB on related topics. It was concluded that there are differences in most standards, especially with regard to the Conceptual Framework, the basis for the issuance of regulations, hindering the adoption of IFRS by the Islamic Financial Institutions / A maior parte do mundo já se comunica com os investidores e as partes interessadas, sobre o desempenho financeiro corporativo, nos termos das normas internacionais de contabilidade, emitidas pelo International Accounting Standards Board - IASB. Existe um conjunto de países, entretanto, que não está confortável com a adoção dessas normas, por entender que elas ferem seus princípios, como é o caso dos países islâmicos, onde a religião influencia as atividades econômicas e financeiras da sociedade. Alguns desses países adotam e respeitam as regras contidas na Sharia (Lei Islâmica) que reúne, num só livro, um guia de conduta social, moral, ética, religiosa e econômica, bem como aspectos de finanças. Tais regras surgiram com o advento do islamismo no século VII d.C. e são seguidas até os dias atuais, sendo base, inclusive, para os normatizadores contábeis islâmicos de cada país e para o Accounting and Auditing Organization for Islamic Financial Institution - AAOIFI, que promove a adoção das normas islâmicas de contabilidade e auditoria para as Instituições Financeiras Islâmicas IFIs espalhadas pelo mundo. Considerando que as pesquisas envolvendo contabilidade islâmica no Brasil ainda são incipientes e que existe significativa relevância internacional, sobretudo em relação às finanças islâmicas, dado o volume de operações que ela concentra anualmente, bem como a existência de um órgão que emite normas de contabilidade para as IFIs, pretendeu-se com esse trabalho responder a seguinte questão de pesquisa: Quais são as diferenças e semelhanças entre as Normas Islâmicas de Contabilidade emitidas pelo AAOIFI e as Normas Internacionais de Contabilidade emitidas pelo IASB? Para tanto, a pesquisa envolveu, inicialmente, uma abordagem das características e particularidades da religião e das finanças islâmicas, para em seguida versar sobre a contabilidade islâmica. Tornou-se necessária a reunião de várias fontes de pesquisa, na medida em que a bibliografia envolvendo o tema praticamente inexiste no Brasil. Foram analisadas todas as 25 normas internacionais de contabilidade emitidas pelo AAOIFI até o ano de 2012 e os entendimentos do IASB sobre os temas correlatos. Concluiu-se que existem diferenças na maioria das normas, especialmente no que diz respeito à Estrutura Conceitual Básica, base para a emissão dos normativos contábeis, dificultando a adoção das IFRS por parte das Instituições Financeiras Islâmicas

In un Paese come l’Inghilterra che, a differenza dell’Italia, non conosce, strumenti di gestione del pluralismo religioso come le intese e/o i concordati, l’istituto giuridico prescelto da legislatore per raggiungere questo risultato anche in campo giurisdizionale, è stato l’arbitrato: alle comunità religiose presenti nel Regno Unito, è stato concessa la facoltà di poter istituire propri organi giudiziari in conformità all’Arbitration Act del 1996 le cui decisioni potranno, ad alcune condizion, spiegare efficacia esecutiva nell’ordinamento statale. All’approfondimento dell’originalità di questa scelta è dedicato il presente elaborato che, partendo da un’analisi storica di alcune esperienze passate di gestione del pluralismo religioso (Capitolo I), che dimostrano che il tema non è affatto nuovo, passa a delineare i principi cardine degli arbitrati religiosi legati indissolubilmente al carattere multiculturale della società inglese in quanto finalizzati a garantire il principio di uguaglianza in una società di “diversi” (Capitolo II).Oltre che all’analisi dell’Arbitration Act del 1996, che rappresenta la cornice normativa di riferimento dei faith-based approaches to dispute resolution, il terzo capitolo è dedicato alla descrizione della struttura e del funzionamento dei tribunali religiosi islamici ed ebraici. Nella parte finale della ricerca saranno prese in considerazione le criticità dell’istituto dell’arbitrato religioso e alcune proposte in senso migliorativo. / In a country like England which, unlike Italy, does not know, instruments of management of religious pluralism such as agreements and Concordats, the legal institution chosen by the legislator to achieve this result also in the jurisdictional field, has been arbitration: the religious communities present in the United Kingdom have been granted the right to establish their own judicial bodies in accordance with the Arbitration Act of 1996, whose decisions may, to some conditions, explain their enforceability in state law. To the deepening of the originality of this choice the present paper is dedicated which, starting from a historical analysis of some past experiences of managing religious pluralism (Chapter I), which show that the subject is not new at all, goes on to outline the cardinal principles of religious arbitrations inextricably linked to the multicultural character of English society as they are aimed at guaranteeing the principle of equality in a society of "different" (Chapter II). In addition to the Arbitration Act of 1996, which represents the framework reference legislation of the faith-based approaches to dispute resolution, the third chapter is dedicated to the description of the structure and functioning of Islamic and Jewish religious courts. In the final part of the research the critical aspects of the institution of religious arbitration and some proposals in an improvement sense will be taken into consideration.

<p>På hösten 1996 tog talibanerna makten i Afghanistan. Till en början hyllades de som hjältar av många eftersom de skapade ordning i landet och utrotade mer eller mindre all kriminalitet som under åren efter Sovjets ockupation ökat dramatiskt. Ganska snart började talibanerna införa regler och förordningar där de bland annat förbjöd musik, dans, drakflygning och andra nöjen. De beordrade männen att odla sitt skägg och kvinnorna att gömma sig bakom en burqa om de måste ut på gatorna, helst skulle de hålla sig hemma och inte visa sig bland folk. För de många afghaner som levt ett modernt liv med jeans, gympaskor, hitmusik och västerländska videofilmer blev talibanernas maktövertagande en chock. Latifa var 16 år när talibanerna intog Kabul. Tidigare levde hon som vilken 16-åring som helst. Hon brukade jogga på mornarna, gick i skolan och hade många vänner. För henne förändrades livet från frihet till fängelse. Männen beordrades klippa sitt hår och låta sitt skägg växa. Den som hade dålig skäggväxt eller för långt hår riskerade att bli straffad av sedlighetsministeriets poliser. Idrottsarrangemang byttes ut mot avrättningar och all form av kulturella yttringar bannlystes. Afghanistan skulle bli ett strikt muslimskt land med de strängaste och mest extrema sharialagar som världen skådat.</p><p>Den här uppsatsen belyser talibanernas tolkning av sharialagstiftningen kontra Koranen samt jämför med andra muslimska samhällens sätt att tolka sharia.</p>

På hösten 1996 tog talibanerna makten i Afghanistan. Till en början hyllades de som hjältar av många eftersom de skapade ordning i landet och utrotade mer eller mindre all kriminalitet som under åren efter Sovjets ockupation ökat dramatiskt. Ganska snart började talibanerna införa regler och förordningar där de bland annat förbjöd musik, dans, drakflygning och andra nöjen. De beordrade männen att odla sitt skägg och kvinnorna att gömma sig bakom en burqa om de måste ut på gatorna, helst skulle de hålla sig hemma och inte visa sig bland folk. För de många afghaner som levt ett modernt liv med jeans, gympaskor, hitmusik och västerländska videofilmer blev talibanernas maktövertagande en chock. Latifa var 16 år när talibanerna intog Kabul. Tidigare levde hon som vilken 16-åring som helst. Hon brukade jogga på mornarna, gick i skolan och hade många vänner. För henne förändrades livet från frihet till fängelse. Männen beordrades klippa sitt hår och låta sitt skägg växa. Den som hade dålig skäggväxt eller för långt hår riskerade att bli straffad av sedlighetsministeriets poliser. Idrottsarrangemang byttes ut mot avrättningar och all form av kulturella yttringar bannlystes. Afghanistan skulle bli ett strikt muslimskt land med de strängaste och mest extrema sharialagar som världen skådat. Den här uppsatsen belyser talibanernas tolkning av sharialagstiftningen kontra Koranen samt jämför med andra muslimska samhällens sätt att tolka sharia.

This Master’s Thesis examines transnational conflicts and Christian-Muslim relations in Nigeria between the years 2001 and 2006. It focuses on two major transnational conflicts: The September 11, 2001 attacks in the United States and the Danish cartoon controversy of 2005/2006. It discusses the impact of these transnational conflicts on Christian-Muslim relations in Nigeria in the light of the implementation of the Sharia Law in some northern Nigerian states and the improved access to the broadcast media and mobile telephone communication in Nigeria. By underscoring the relationship between transnational conflicts and the local context, this study provides a new perspective for understanding Christian-Muslim relations in Nigeria

The present study aims to reveal the credit practice in Galata region in seventeenth century, through dealing with the credit relations between religious groups and the position of women in economic relations as the main themes. Galata was one of the most important international trade ports in seventeenth century for not only the Otoman Empire but also the Mediterranean region. While it was expected that the credit organization in Galata should be different than the ones of priorly studied cities of Anatoli, Kayseri and Bursa, as a result of the combination of multinational structure of the region and its important trade port characteristics, it is seen that Galata was similar to the other cities with regard to the credit organization. Paralel to the results of other studies, it is observed that money exchange between religious groups was intensive and both Muslim and non-Muslim women were actively involved in economic life, by analyzing court records that belonged to the seventeenth century. The existance of credit relations without heed to religious or gender differences proved the existance of trust feeling between the groups. Like the previous studies about the practice of credit and credit organization in other Ottoman cities, this thesis attempts to help to understand the socio- economic structure of the Otoman society.