171 research outputs found
Management accountants and strategic management accounting: The role of organizational culture and information systems
No full textChartered Institute of Management Accountants (CIMA
The Decline of Salafism: Causes and Future Trajectories
No full textThe article examines the decline of traditional Salafism, analyzing its causes and potential future trajectories. The author identifies key factors such as internal fragmentation, failure in power management, and the rise of traditional institutions like Ash'arism. The author also discusses the impact of information and communication technology, societal rejection of jihadist violence, and the decrease in financial support. Finally, he explores the phenomenon of "new Salafism" and movements like Salafyo Costa, which aim to reform Salafi thought and promote openness towards others
Shari'ah, Fiqh and Egyptian Law
No full textThe article examines the inclusion of the principles of Islamic Shari'ah in Egyptian legislation, highlighting the confusion between Shari'ah and Fiqh (Islamic jurisprudence). It analyzes how Shari'ah, originally understood as "path" or "way," has been reinterpreted to include legal and jurisprudential regulations. The author criticizes the ambiguous use of the term "principles of Islamic Shari'ah" in Egyptian legislation, emphasizing the negative consequences of this confusion. The article concludes that the call for the codification of Shari'ah actually implies the codification of Fiqh, leading to potential conflicts and misunderstandings in Egyptian society
Mann und Frau und ein Leben voller Bedeutung
No full textThe article explores the equality between men and women in the Quran, emphasizing how the sacred text asserts that everything exists in pairs and that both genders are equal in rights and religious duties. By citing various verses, the author demonstrates that the Quran acknowledges the merits of both men and women, promoting justice and equality. Additionally, the article discusses the interpretation of scriptures and how it can adapt to modern contexts, highlighting that a person's superiority over another is determined solely by devotion and moral conduct, not by gender or social status
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Authority, continuity, and change in Islamic law /
No full textWael B. Hallaq is regarded as one of the leading scholars in the field of Islamic law. In a path-breaking new book, the author shows how authority guaranteed both continuity and change in Islamic law. While the role of the law schools in augmenting these processes was of the essence, the author demonstrates that it was the construction of the absolutist authority of the school founder, an image which he suggests was actually developed later in history, that maintained the foundations of school methodology and hermeneutics. The defence of that methodology gave rise to an infinite variety of individual legal opinions, ultimately accommodating changes in the law. Thus the author concludes that the mechanisms of change were embedded in the very structure of Islamic law, despite its essentially conservative nature. This book will be welcomed by specialists and scholars in Islamic law for its rigour and innovation
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A history of Islamic legal theories ::an introduction to Sunnī uṣūl al-fiqh /
No full textWael B. Hallaq has already established himself as one of the most eminent scholars in the field of Islamic law. In this book, first published in 1997, the author traces the history of Islamic legal theory from its early beginnings until the modern period. Initially, he focuses on the early formation of this theory, analysing its central themes and examining the developments which gave rise to a variety of doctrines. He concludes with a discussion of modern thinking about the theoretical foundations and methodology of Islamic law. In organisation, approach to the subject and critical apparatus, the book will be an essential tool for the understanding of Islamic legal theory in particular and Islamic law in general. This, in combination with an accessibility of language and style, will guarantee a readership among students and scholars and anyone interested in Islam and its evolution
The relationship between lean service, activity-based costing and business strategy and their impact on performance
No full textThis thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel UniversityLean system has drawn the attention of researchers and practitioners since its emergence in 1950s. This has been reflected by the increasing number of companies attempting to implement its practices and the large number of researchers investigating its effectiveness and identifying important contextual factors which affect its implementation. The rising level of interest in lean system has led to the emergence of three distinctive streams of literature. The first stream of literature has focused on the effectiveness of lean system. However, this literature was limited as it mainly examined the additive impact of lean practices on operational performance in the manufacturing context. The second stream of literature has focused on the role the accounting system in the lean context. In this body of literature, there was an agreement among researchers on the superiority of activity-based costing system (ABC) over the traditional accounting system in supporting the implementation of lean practices. However, most studies in this strand of literature were either conceptual or case-based studies. The third stream of literature has focused on the fit between business strategy and lean system. However, inconclusive results were reported in relation to the suitability of lean system to firms adopting the differentiation strategy and others adopting the cost leadership strategy. The aim of this study is to develop and empirically test a conceptual model which integrates the three distinctive streams of literature to extend their focus and overcome their limitations. More specifically, the model developed in the current study highlights not only the additive impact of lean practices but also the possible synergy among those practices in improving both operational and financial performance of service firms. In addition, the model brings to light the potential intervening role of ABC in the strategy-lean association. After identifying and reviewing the relevant literature, the socio-technical system theory and contingency theory were used to develop the conceptual model and associated hypotheses. A questionnaire instrument was designed to collect empirical data which was supplemented by objective data from the Financial Analysis Made Easy database in order to empirically test the conceptual model using partial least squares structural equation modelling (PLS-SEM).
The findings of this study indicated that while the technical practices of lean service improved only the operational performance of service firms, the social practices enhanced both operational and financial performance. In addition, the two sets of practices positively interacted to improve firm performance over and above the improvement achieved from each set separately. Moreover, ABC was found to have a positive association with lean practice, and consequently an indirect positive relation with firm operational performance. Finally, both the differentiation and cost leadership strategy had a direct positive relationship with lean practices. However, while ABC was found to partially mediate the differentiation-lean association, it suppressed the cost leadership-lean association leading to a case of inconsistent mediation. The current study contributes to the current literature at different levels. First, at the theoretical level, this study develops a conceptual framework which crosses different streams of literatures mainly, lean system literature, management accounting literature (with focus on ABC), and business strategy literature. Unlike previous studies, by integrating the perspective of socio-technical system theory and contingency theory, the model (i) highlights not only the additive but also the synergistic effect of lean service practices on firm performance, (ii) brings to light the direct impact of ABC and business strategy on lean service practices and the intervening role of ABC due to which the business strategy is assumed to have also an indirect influence on lean practices, and (iii) offers an alternative view on how ABC can improve firm performance by enhancing other organisational capabilities (lean practices) which are expected to improve performance . Second, at the methodological level, unlike previous studies, this study includes a large number of lean service practices and contextual variables to report more precisely on the lean-performance association. In addition, the inclusion of the financial performance dimension-measured by secondary data- in the model besides the operational performance is critical to understand the full capability of lean service in improving firm performance. Further, employing a powerful statistical technique (PLS-SEM) provides more credibility to the results reported in this study. Third, at the empirical level, this study is conducted in the UK service sector. As such, this study is one of the very few studies that have reported on lean service and examined how the adoption of ABC and a specific type of business strategy can affect its implementation using empirical survey data from this context.Syrian Ministry of Higher Educatio
WITHDRAWN: Lean service, activity-based costing and business strategy: Interrelations and impacts on performance
No full textL’engagement numérique comme acte créatif : le cas de Wael Ghonim pendant la révolution égyptienne de 2011
No full textPendant la révolution égyptienne de 2011, les réseaux sociaux ont accompagné et structuré la mobilisation – à la fois en tant qu'outils efficaces de coordination en vue de grands rassemblements et comme moyen incomparable de transmettre une parole non censurée. Cet article tente de répondre à la question suivante : à partir d’un usage novateur et élargi des réseaux sociaux dans un contexte révolutionnaire, peut-on parler de l’émergence d'une nouvelle forme d’engagement politique ? Notre analyse s'appuiera sur l’autobiographie al-Thawrah 2.0 (Révolution 2.0) de Wael Ghonim, qui retrace le parcours de son auteur, de l’opposition passive à l’avant-garde révolutionnaire. Ce livre se distingue par son style composite, notamment par l’insertion de slogans, chattings, courriers électroniques et de nombreux fragments tirés de Facebook – notre attention se portera plus particulièrement sur ces éléments d'un genre nouveau. À travers une approche pluridisciplinaire, littéraire, sociolinguistique et politique, nous nous interrogerons sur le rôle de ces passages, comme forces perturbatrices ou équilibrantes, dans le contexte de la lutte contre le régime répressif égyptien.During the Egyptian Revolution of 2011, social networks structured and accompanied mobilization because of their efficacy in disseminating information on the organization of mass gatherings and of their ability to transmit uncensored speech. This article attempts to answer this question: when it comes to an increased and innovative use of social networks in a revolutionary context, can we speak of the emergence of a new political commitment? The autobiography al-Thawrah 2.0 (Revolution 2.0) of Wael Ghonim will be a central support in this article. It traces the career of the author of passive opposition to the revolutionary vanguard. This book is distinguished by its composite style, including the insertion of slogans, chattings, emails, and numerous fragments drawn from Facebook which will be used specifically for the analysis. Through a multidisciplinary approach: literary, sociolinguistic and political, I will question the status of these passages as disruptive or balancing forces in a fight against the repressive Egyptian regime
Sharīʻa : theory, practice, transformations /
No full textIn recent years, Islamic law, or Shari'a, has been appropriated as a tool of modernity in the Muslim world and in the West and has become highly politicised in consequence. Wael Hallaq's magisterial overview of Shari'a sets the record straight by examining the doctrines and practices of Islamic law within the context of its history, and by showing how it functioned within pre-modern Islamic societies as a moral imperative. In so doing, Hallaq takes the reader on an epic journey tracing the history of Islamic law from its beginnings in seventh-century Arabia, through its development and transformation under the Ottomans, and across lands as diverse as India, Africa and South-East Asia, to the present. In a remarkably fluent narrative, the author unravels the complexities of his subject to reveal a love and deep knowledge of the law which will inform, engage and challenge the reader.Title from publisher's bibliographic system (viewed on 05 Oct 2015).The formative period -- Legal theory : epistemology, language and legal reasoning -- Legal education and the politics of law -- Law and society -- The circle of justice and later dynasties -- The legal pillars of religion -- Contracts and othe obligations -- Family law and succession -- Property and ownership -- Offenses -- Jihād -- Courts of justice, suits and evidence -- The conceptual framework : an introduction -- The jural colonization of India and South-East-Asia -- Hegemonic modernity : the Middle East and North Africa during the nineteenth and early twentieth centuries -- Modernizing the law in the age of nation-states -- In search of a legal methodology -- Repercussions: concluding notes.In recent years, Islamic law, or Shari'a, has been appropriated as a tool of modernity in the Muslim world and in the West and has become highly politicised in consequence. Wael Hallaq's magisterial overview of Shari'a sets the record straight by examining the doctrines and practices of Islamic law within the context of its history, and by showing how it functioned within pre-modern Islamic societies as a moral imperative. In so doing, Hallaq takes the reader on an epic journey tracing the history of Islamic law from its beginnings in seventh-century Arabia, through its development and transformation under the Ottomans, and across lands as diverse as India, Africa and South-East Asia, to the present. In a remarkably fluent narrative, the author unravels the complexities of his subject to reveal a love and deep knowledge of the law which will inform, engage and challenge the reader
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