نشریه معرفت اقتصاد اسلامی
سال چهارم شماره 1 (پیاپی 8، بهار و تابستان1392)

Offering the principles of formulating economic policies of Islamic government is one of the most important missions of governmental fiqh. This task necessitates offering a distinct method for extracting the economic theories of Islam from Islamic sources. No doubt, martyr Sadr is the first jurist who initiated this method and attempted to extract economic theories by establishing the method of fiqh of theories. Using a descriptive-analytical method, the present paper investigates the method of fiqh of economic theories in martyr Sadr's view. The research findings indicate that the method proposed by martyr Sadr necessitates taking into consideration the economic rules and concepts as the superstructure and extracting the principles and theories of Islamic economic as infrastructure. This method pave the ground for extracting the theories of Islamic economy and, consequently, economic macro-decision making of Islamic government. This paper criticizes and evaluates doubts cast on this method including the problem of authority and basing it on preference and syllogism.

From different dimensions including setting aims and choices, economic policy making necessitates the value judgment on the basis of selected parameters. Conventional economics makes decision about alternative situations on the basis of parameters intended by Pareto and techniques of cost-benefit, which are based on the theory of utilitarianism in ethics. Although adopting this basis in policy making has caused some advantages for the conventional economics, it has left some problems. Using a descriptive-analytical method, the present paper investigates the relationship between policy making in conventional economics and its principles of normative ethics and examines its requirements for policy making in Islamic economics. The research findings indicate that adopting the theory of utilitarianism, as the only basis for policy making in Islamic economics, makes many deficits in spite of its advantages. Although this paper does not seek to provide the theory of normative ethics of Islam as the basis of economic policy making, it criticizes and corrects the problems caused by basing policies only on utilitarianism.

The difference between methods of resource allocation in usury and usury-free banking necessitates developing a different system of accounting, while existing accountancy of our country's banks is not so much different from that of conventional banks. The present paper seeks to review the problems of accounting resource allocation in some contracts and compacts (Mudarabah, investment and possession acquired by renting) in Islamic banking. A library survey, an in-depth interview, and polling the pundits of accountancy are used to gather the data which are analyzed by a descriptive-analytical method. The surveys conducted in this research indicate that common accounting model and financial reporting in Iran's banking do not enjoy necessary capabilities to meet the user's need and legal requirements governing usury-free banking activities, account keeping, and reporting benefit or loss based on real effects of function resulted from partnership contracts. This method separates the Mudarabah contract and direct investment from their nature.

Providing the index of human progress form the view of Islam can be regarded one of the important issues in developing an Islamic-Iranian model of progress. It is necessary to take into consideration the criteria and principles of Islamic human progress in order to achieve this aim. The index of conventional human development, which has a particular and limited attitude towards man, limits all aims of the index to material well-being and neglects man's mental and spiritual aspect which is his most basic existential dimension. Using an analytical-deductive-descriptive method, the present paper seeks to extract the criteria of human progress in the view of Islam from Quranic verses and traditions, and elaborate on the principles governing it. The research findings indicate that religiosity, knowledge and science, broad mindedness, dignity and providing livelihood are four criteria for human progress, from the view of Islam. Accordingly, the index of human progress takes into consideration not only the criteria of index of conventional human development including science, relative health and well-being but other issues such as religiosity, knowledge, dignity and broad mindedness, as well. The criteria introduced for human progress are based on intellectual principles of Islam including its transcendent view of man and perfection. Offering these criteria can introduce distinct indices for human progress, some of which are referred to in the paper.

In recent decades, currency swap has been introduced as one of the efficient tools to cover the risk of assets in currency in Islamic financial markets. Using the method of legal-deductive study, the present paper investigates the legitimacy of this financial tool. The research findings indicate that the main legal problem of this tool is the interest which parties pay mutually. This paper introduces two different approaches for solving this problem. The first approach necessitates interpreting and justifying this contract as a usury-free contract like the "contract of promise". The second approach requires drawing a new contract as an Islamic swap contract by using such contracts as contract of promise, tawarruq contract* and the method of currency options contract. The review of proposed methods for issuing Islamic swap indicates that the method of contract of promise in superior to tawarruq contract.

An investigation into public sector ethics plays a basic role in understanding the effect of ethics on the behavior of public sector agents, government's counselors and formal and inform institutions, and in improving public policy making. Using the content analysis, historical-comparative methods, and taking into consideration the research principles of public sector economics, the present paper analyzes the frameworks and standards of public sector ethics. The research findings indicate that institutionalization of ethics in public sector necessitates the realization of the optimal size of government. A best government is recognizable on the basis of such features as applying meritocracy in choosing high level cadre, funding expenses through tax, acting in a limited period, and having a mechanism to dismiss unable agents without imposing expense.. Among the other findings of this research is the recognition of a gap between moral teachings in public sector and behavior of administrators of public sector in the country.

The present acceleration of economic growth in countries has caused and gradually developed environmental crises in the world. Analyzing this problem morally, the present paper reviews two contradictory views in this regard. Some believe that existing crisis is due to separation from teachings of religions and that increase in the grounds of moral and religious education is its solution. Adopting a secular approach, others regard such religious teachings as disapproving attachment to this world and permission of excessive use of natural resources as influential factors for the creation of the crisis. This paper hypothesizes that this crisis should be regarded the effect of separation from religious values. The research findings indicate that, in the view of religion, especially Islam, natural resources and other divine graces are created for all men and environment is respected in sacred law, and that environment will protected by strengthening individual religious principles and such social institutions as commanding the good and forbidding the bad.