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".

Si le recours au crédit est devenu aujourd’hui une banalité, la réglementation de ce secteur s’avère cependant une nécessité. Des réglementations ont donc été mises en place concernant non seulement les opérations de crédit proposées par les banquiers mais également le comportement de ceux-ci à l’égard de leurs clients lors de l’octroi de ces crédits. Le droit saoudien et le droit français ne portent pas, en la matière, les mêmes regards. Ceci est dû au fait que le droit saoudien, fondé sur le droit musulman, est tenu de respecter ses exigences lors de la distribution de crédit. Parmi celles-ci, se trouve l’interdiction du prêt à intérêt, ou du riba, ayant pour conséquence la création d’un régime original de distribution de crédit, marque de la différence essentielle avec le droit français libre de toutes exigences d’ordre religieux. Cependant, si cette divergence est inéluctable, une convergence est constatée entre le droit saoudien et le droit français quant aux obligations mises à la charge du banquier dispensateur de crédit. Toutefois, contrairement au droit français, ces obligations en droit saoudien manquent de précision et d’évolution. Ainsi, la convergence devrait encore être consolidée, et cela en s’inspirant des solutions dégagées par le droit français en la matière, notamment par la mise à la charge des banquiers dispensateurs de crédit d’un certain nombre d’obligations assurant le juste équilibre entre les intérêts du banquier et ceux de son emprunteur. / If the appeal on credit today has become somewhat trivial, the regulation of this sector however proves to be a necessity. Regulations have therefore been set up concerning not only the operations of credit offered by the bankers, but also their behaviour concerning their clients during the conferment of credits. Saudi law and French law differ in this field. This is due to the fact that the Saudi law is based on the Charia, which influences its requirements concerning the distribution of credit. Among these requirements is the ban of loans with interest, or of the riba, creator of an original regime of credit distribution, which marks the major difference to French law, free from any religious requirements. On the other hand, although this divergence is ineluctable, a convergence can be found between Saudi law and French law concerning obligations put payable to the banker providing the credit. However, contrary to French law, these obligations in Saudi law lack in precision and evolution. Therefore convergence should once again be consolidated by drawing inspiration from the solutions given by French law in the field, notably by putting obligations on bankers in order to assure a fair balance between the interests of the banker and those of his borrower.

Nous étudions dans cette thèse le partage des risques financiers dans un système bancaire islamique, dans un cadre d'analyse construit autour de deux prescriptions du droit musulman : l'interdiction du Riba et du Gharar. Nous étudions d'abord les contrats de partage, en s'intéressant à leur rôle en tant qu'actif et à la répartition du risque qui en découle. Notre travail porte ensuite sur la dominance des contrats à marge bénéficiaire dans la pratique actuelle des institutions financières islamiques. Nous analysons également la structure de capital de la banque islamique, notamment le rôle des comptes d'investissement rémunérés qu'elle propose, qui lui apportent une flexibilité importante, tout en l'exposant à certains risques. Nous montrons que l'intervention d'un régulateur est cruciale pour que la banque islamique puisse bénéficier des avantages des comptes d'investissement, sur le plan de la solvabilité et la liquidité. / We analyze in this thesis the financial risk-sharing in an Islamic banking system. We build an analytical framework based on two provisions of Islamic law of contracts: the prohibition of Riba and Gharar. First, we analyze profit-sharing contracts, focusing on their role as an asset and their risk allocation. We also explain the dominance of mark-up contracts in the current practice of Islamic financial institutions. We then analyze the capital structure of Islamic banks, focusing on non-remunerated guaranteed accounts and their flexibility. We show the central place of the regulator in producing the necessaries conditions of good uses of these resources.

This research critically analyses and compares how the United Arab Emirates (UAE)1 Law and English and Welsh (EW) Law regulates obligations in a contract, for a thing that is to come into existence in the future, namely a construction contract. Uncertainty/speculation as to how an obligation is to be performed in UAE Law is termed gharar. The word that is synonymous with this terminology in EW Law is “risk”. The extent of gharar or ‘risk’ (these terms are used on an interchangeable basis in this thesis) in an obligation plays a fundamental role in the profitability of a construction contract. Where losses become unacceptable, particularly for the Contractor, a dispute will arise. These circumstances may be in conflict with UAE Law, which obligates parties to a contract to ensure circulation of wealth by maintaining the anticipated profit to be made from a contract. This analysis also reviews how the level of gharar or ‘risk’ can be increased by operation of two types of provision that are included in standard forms of construction contract such as the International Federation of Consulting Engineers, Geneva, Switzerland (FIDIC) Conditions of Contract for Construction for Building and Engineering Works Designed by the Employer 1st Ed. 1999 (FIDIC99). The first is a provision that releases the Employer from liability where the Contractor does not give timely notice of an Employer’s act of prevention. The second is a provision giving the Employer a discretion to act in an opportunistic manner, and exempt or limit his liability. It considers how FIDIC99 should be applied to control gharar or ‘risk’ in a positive way. It also identifies similarities between how UAE Law controls gharar and that of the notion of parties’ reasonable expectations in contract Law (herein referred to as parties’ expectations), and how relational contracts operate to ensure parties achieve their expectations.

The issues of zakah and interest for IFIs have been highlighted for several years and attracted many arguments among Islamic scholars and public. The increasing public interest on the Islamic Banking since 1970s has been driven by the increasing sensitivity among Muslims to the relationship between religion and economic activities. With the emergence of IFIs, Muslims community has demanded for an establishment of an accounting body to develop a set of accounting standards that adhere to the Islamic tenets, hence AAOIFI was established. However, the journey of AAOFI in achieving such objective has not been smooth. This paper intended to study the effectiveness of AAOIFI in dealing with the issues of zakah and riba for IFIs by examining the disclosure practice of 25 IFIs worldwide. Based on the analysis conducted, it is concluded that the extents of disclosure by the IFIs are much lower than the AAOIFI requirements. The study also found that leverage and origin factors might contribute to the level disclosures of zakah and financial products. In addition, the test performed also revealed that the adopters of AAOIFI do provide more disclosure as compared to the non-adopters. However, the mean result is relatively low to suggest full compliance with the AAOIFI standards.

<p>I uppsatsen beskrivs hur islamiska banker fungerar och hur de klarar de funktioner som banker i moderna västerländska marknadsekonomier fyller. Syftet är att undersöka om islamiska banker kan få större betydelse än att förbli nischbanker. Slutsatsen är att de islamiska bankernas roll begränsas av att man har högre kostnader än sina konventionella motsvarigheter, och att fortsatt expansion är beroende på prestation och effektivitet. Som nischbank möter de en växande marknad, men för att utgöra en reell konkurrent till konventionella banker krävs ytterligare utveckling och effektivisering.</p>

I uppsatsen beskrivs hur islamiska banker fungerar och hur de klarar de funktioner som banker i moderna västerländska marknadsekonomier fyller. Syftet är att undersöka om islamiska banker kan få större betydelse än att förbli nischbanker. Slutsatsen är att de islamiska bankernas roll begränsas av att man har högre kostnader än sina konventionella motsvarigheter, och att fortsatt expansion är beroende på prestation och effektivitet. Som nischbank möter de en växande marknad, men för att utgöra en reell konkurrent till konventionella banker krävs ytterligare utveckling och effektivisering.

Relevance of the problem. Forest compartment under the conditions of intensive forestry is the main unit of management and inventory (Antanaitis, 1961; Franklin, 2001). Regular, every 10 years, standwise forest inventory requires great expenditures on compartment delineation and their depicting in cartographic material. Different executives, guided by the same standards, but without objective forest compartment delineation methodics, may divide one and the same object into compartments in different ways (Rutkauskas, Kenstavičius, 1978). Therefore, the variability of forest compartment boundaries is artificially increased. Under the absence of clear boundaries between compartments in the forest and considering that the whole forest is homogeneous, compartment characteristics are usually ascertained ignoring their peculiarities at the edges. This comprises preconditions for the appearance of systemic forest inventory deviations (Антанайтис и др., 1975; Kuliešis, Kasperavičius, 2000; Brassel, Lichke, 2001). The accuracy of cartographic material and the influence of deviations on estimation reliability of forest resources are not evaluated (Gemmell et al., 1991; Fish, 2000; Franklin, 2001). Compartment edges, occupying in the forests of the country almost one third of the whole area of stands, are important not only from inventory, but also from forest stand growing viewpoint. What are wood increment losses, or what additional increment may be obtained due to differing growth... [to full text]

Svetlana‘s Penkauskienė‘s oil painting collection „Tirpstanti riba“(„Melting bound“) consists of eight separate paintings, that covers the idea of similarity an difference of disparity in age, realized through oil painting. Man‘s figure disappears from paintings of modern art in nowadays. Despite that man‘s figure were the most common and essential piece in paintings of old-world, nowadays it fades. Today the mainstream of modern and abstract art allows us to analyze man‘s physiologic, psychologic and philosophic aspects even without touching the substantial. That is why it is essential to unfold this problem now, when it’s so distant in nowadays and in the other hand it’s so close to our life. In my collection of paintings I try to represent the disparity in age in a different way, I try to discover the similarity and difference of young and old. The intercourse problem between young and old is not only a nowadays problem, it was relevant in all times, but nowadays in these youth-cult times, this is a matter of great importance. So it was my decision to analyze those two separate, always different and always stationary, aspects of youth and age. Whole art work was realized through oil painting. It’s a steady and durable technique, which ensures the work to be done like it was meant to be done in a first place. The aim of art is not the truth, - it’s beauty. Art is not a mirror of reality – it creates one. And it even doesn’t matter if this “new” reality doesn’t represent... [to full text]

Pagrindinė darbo tema - riba tarp moters kūrėjos ir jos kuriamo objekto. Užduodamas klausimas kiek moteris atsiriboja nuo savo kuriamo objekto, o kiek emocijų, pavydo ir kitų jausmų tenka atiduoti kūrėjai, kuriant seksualų objektą, kuris medijose dažniausiai tampa pranašesnis, gražesnis, seksualesnis už kūrėją. Ši tema nagrinėjama tiek teorinėje, tiek praktinėje dalyje, stengiamasi vizualiai pateikti autorės, kaip kūrėjos, išgyvenamus jausmus. Teorinėje dalyje nagrinėjama kurėjos savasties ribos medijose, praktinėje dalyje visa tai perteikiama per vaidybinę metaforą su dokumentinio filmo elementais. Vizualaus projekto komponentai ir dimensijos: scenarijus ir muzikinė kompozicija, makiažas ir kostiumai filmuojamiems personažam, studijos įranga (kamera, apšvietimas). / Main objective of this work is to discover and question distance between woman artist and her object of art. Define how many emotions, envies and other feelings is embedded in her work of art and how much of those components are separated from herself. The separated object usually is more attractive, more sexually appealing and stronger than it's creator. This issue is questioned both in theoretical and practical part of this work and trying to visualise authors, as artist, over-lived feelings and emotions. In theoretical part boundaries between woman's essence in media is examined. In practical part of this work, these issues are visualised in scenic metaphor with elements of documentary. Visual project components and dimensions are:script and musical composition, make-up and costumes for filmed actors and various studio equipment.