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留学生伊斯兰会计理论分析 [4]

论文作者:www.51lunwen.org论文属性:硕士毕业论文 thesis登出时间:2014-07-28编辑:felicia点击率:17394

论文字数:8166论文编号:org201407272057349633语种:英语 English地区:中国价格:免费论文

关键词:伊斯兰银行会计理论贸易发展Islamic banksprofit-and- loss-distribution

摘要:本文是一篇会计学留学论文。随着经济的不断发展,伊斯兰银行业的会计理论已经发生冥想的改变,伊斯兰会计理论的实践主要集中在整个中世纪伊斯兰国家,明显体现在贸易发展和商业活动中。本文主要分析伊斯兰教会计理论的特点,进而分析伊斯兰会计理论的发展。

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The expansion of Islamic banks operations at home and overseas underlines the growing development of Kuwait's Islamic financial sector. Thus the study believe that investigating the customers awareness of Islamic banks toward Islamic accounting theory are justified and understanding their perception and attitude toward KFH is paramount important in attempting to improve service quality of Islamic firms.


1.6 LIMITATIONS OF THE STUDY

This study is concerns with Islamic banking that located in the state of Kuwait as its difficult to include all Islamic banks related to resource limitation and time restriction. The study also does not analyze all Islamic accounting theory as it is very vast subject to control, rather than focusing on basic Islamic accounting theory that adopted by Islamic financial institutions and banks. Other limitation could be found related to:

Sample size: The sample size for the bank customer is very large. Therefore, the collection of customer feedback will be costly in term of time and money. The study aims to attain around (150) survey for the purpose of analysis, which may considered one of the study limitation.


Data collection: It may be difficult to distribute and collect all data and forms since the study is targeting to collect feedback from the entire bank customers.


1.7 DEFINITION OF TERMS

The current study includes many Islamic terms and concepts that will be stated as in Arabic meaning, some of these concepts are:

Halal: The actions or items that Muslims can have access to.

Haram: The actions or items that Muslims are banned from

Riba: What is known in the west as the interest.

Maysir: It means Games of chance such as lottery, gambling and it is usually referred to as Haram.

Takaful: It is a form of insurance in the Islamic religion which will be explained in the essay.

Gharar: Deception, hazard, speculation, uncertainty, risk (literally, peril or hazard)

Mudaraba: Is a trustee financing contract, where one party, the financier, entrusts funds to the other party, the entrepreneur, for undertaking an activity

Mushakara: It is an equity participation contract, whereby two or more partners contribute with funds to carry out an investment

Muqarada: Loan Participation

Qard Hassan: It is a benevolent loan (interest free)

Shari'a: It is Islamic religious law derived from the Holy Quran and the Sunnah


1.8 thesis STRUCTURE

The current study includes five chapters: chapter one described the background of this study, and consisted of the introduction, objectives and significance of the research. Chapter two reviewed the literatures on Islamic banking and theories. Chapter three explained the research methodology. The data analysis techniques and research findings were demonstrated and discussions in chapter four. Finally, chapter five exhibited conclusions and future recommendation.


CHAPTER TWO

LITERATURE REVIEW

It's necessary to explore the literature of Islamic accounting theory i论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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