نشریه اقتصاد و بانکداری اسلامی
پیاپی 14 (بهار 1395)

Today,insurance is an essential part of the financial system in each country. In the capital market, insurance companies are of important institutions that, along with other financial institutions contribute to the resource allocation. Insurance and Takaful companies play significant role in covering the risks of economic activities and are of the most important institutions for economic growth flourishing. Islamic insurance industry, in order to avoid some problems of conventional insurance from Sunni jurisprudence perspective, has suggested Takaful model that has received more tendency in both Muslim and non-Muslim countries. Although conventional insurance is legal from Shia jurisprudence, but using of Takaful increases the capacity of the insurance market. This article tries to introduce Takaful and investigate its differences with the conventional insurance, and its challenges via descriptive-analytical method. The results show that Takaful industry has distinct characteristics from conventional insurance. Takaful financial operations are more transparent than conventional insurance. In Takaful customers (insured) have a share in underwriting surplus and profit from investment and therefore closer to justice. Takaful, homogenization and standardization of business models and regulations are important for developing Takaful industry. Reducing costs and encouraging investors require strengthening the secondary market for Takaful.

Today, the role of financial institution and banks in economic development of communities is undeniable. Therefore, banks should be proportional to the changes to be updated, because of close interaction with other sectors which are available in the market. Credit Card is one of the tools is made in this regard, and due to reliance on the interest rate cannot be used in Islamic and Banking. With regards to the importance of Credit Cards and their significant role in various economic areas, experts have tried to present some principles based on other legal tracts such as Morabehe for using credit cards in Islamic Banking. The Qard-Hassan bank as the subset of a banking system without interest and accordance to its own structure in the mobilization and allocation of resources, needs to design some models for profitability and in accordance with the laws and regulation of this kind of banking. However, the legislation in this type of banking is such a way that by creating restriction in mobilization and allocation of the Qard-Hassan resources, made the banks tend to providing profitability from banking service resources one of the services defined in Qard-Hassan banking establishments constitutions is issuance of credit cards which can be an appropriate of income for banks.
This paper investigates the hypothesis that issuance of credit cards based on Qard-Hassanic facilities and by providing appropriate incomes for loan can develop this type of specialized banking. This is a kind of library resources study emphasizing the important of this institution to continue operating profitability. The result of this study showed that the issuance of Credit Cards as well as, providing profitability for bank provides advantages such as development of culture of Qard-Hassan, removed of moral dangers caused by Qard-Hassan sources and providing better services to applicants in order to facilitate the Qard-Hassan facilities of this bank.

In development countries, many of the capital based and infrastructuralprojects financing from stock market. In the other words, private financial resources throughfinancial marketsin different ways, are invested in infrastructure.
Amongthese methodscan be mentioned service of development banks, creating specialized banks orfundsand bonds.
theIslamic Development Bank Group as aninternational bank,using different methods offinancing compliance with the principles of Islamic Sharia, has contributed to financing of important social and economic projects, especially infrastructure projects. In this paper, has studied the pattern offinancing from the Islamic Development Bank Group to present theimplementationstrategyfor the development ofinfrastructurein the country, in order toachieve the objectives ofthe economic, politicaland social development. Some of thesesolutionscan becitedmore aware of the activities ofthe Islamic Development Bankby financial institution sand banks , financing of new tools and methods, utilizing specialized knowledge of Islamic finance, capacity building inexecutivesuitable for use off acilities Islamic Development Bankfor the development of the country and infrastructure development.

According to banks and financial institute's operations expansion, Beneficiaries increasing and asymmetric information expansion, corporate governance implementation is necessary for banking system. Defensing of total laws of Beneficiaries is the heavy duty of corporate governance in banking system. Islamic banking has suitable capacity for corporate governance implementation. This system has motivations as Competitiveness, special laws, Islamic ethic about Individual behavior and social- political environment. These motivations can provide a good atmosphere for corporate governance implementation in banking system. So supervision, risk management and transparency are some Islamic banking tools for corporate governance implementation. These tools with mean factor as board of directors, high management, Shareholders and depositors can corporate governance implementation in banking system.

By considering the recent scientific changes in Iran, it is necessary to press a few qualified texts about Iran economy Based on the targets of Islamic economic system. For realizing it, we have to evaluate the existing books about Iran Economy.
In this paper, we appraise 14 Iran economy books which are pressed by using content analysis method.
The results shows us following items:1. The majority of the books have used descriptive-sectional approach.
2. The share of analytical books is low and unfortunately they have disappointed content to introduce Iran economy.
3. The average rank of the books is less then medium.
4. The content of mentioned books are full the objects such as "employment" and "growth", but the subjects of rule oriented policies are scarce.
5. All of their books have constituted based on mainstream approach.
6. All of them have not constituted based on using a conceptual model in description of policies.

Sukuk is one of the recent innovations in the field of Islamic finance. This instrument is baded on shariah compliant contracts and used to finance goverments and firms. Sukuk can be considered as an efficient and suitable alternative for conventional bonds. This article at first identifies financing needs of different sectors of holy city of Qom that these needs include: construction and reconstruction, Modernization and renovation, repair, providing equipments and facilities, and providing working capital. In this article, different sectors and areas of holy city of QOM include: development of the holy shrine and other holy places, development of research centers, universities and Religious science centers, development of Urban and inter-urban transportation, developmentof residential and welfare centers and facilities such as hotels and motels, development of hospitals and medical services, development of shopping, entertainment and cultural centers, development of green spaces and parks, development of old Urban places, development of urban infrastructures such as water supply, electricity, gas, telecommunications and
In the following, This research matches identified financing needs with different types of sukuk and presents best structures and models of sukuk for financing these needs in different sectors.
In this research, we try to use the most important and suitable structures of sukuk that proved by shariah board of SEO of Iran Capital Market.

In Islamic banking because of the nature of the contracts and instruments of communication necessary between the money market and capital than traditional banking. Therefore, the main purpose of expansion of communication paths between the banking system and capital markets within the framework of Islamic economy, while moving away from trading interest, development of new financing instruments, communicate more with each other and to seek financial markets, economic growth in Islamic countries is.The present study using library resources and the Internet, gives attempts to prove the hypothesis that "money and capital markets through mutual funds and construction of fixed assets linked to restore financial stability. The relation between exchange contracts and participation by these funds is explained by the example of the housing market and the risks and advantages and disadvantages will be mentioned. " Paper banking system and the capital market in the context of cross-linking of economy, this results in a fixed rent funds in addition to eliminating the need for fixed assets (housing, land, building, production line), the possibility of taking out bank Gary possible to combine fixed income and variable deposits and the possibility of recycling (returning to economic cycles) facilities provide. The joint venture fund the construction of fixed assets, the provision of the above will contribute to the production cycle and increase economic growth.

The aim of this paper is reviewing the priority of Islamic contracts from the banking experts’ point of view. For this reason to simplicity four common contracts (Jo’aalah, installment sales, hire-purchase, and participation) is reviewing in this research. Statistical population in this research is one of the Iranian bank in capital city, Tehran. Due to this fact that there were two experts in each branch (manager and credits responsible), all the experts of statistical population were questioned in addition we referred to two relevant staff authorities of the bank. Overall 22 experts answered the questionnaire. Due to the nature of this research to prioritize Islamic contracts, multi-Attribute decision making model was used. Considered criteria were found throughout reviewing research and experts comments. Based on Delphi model. the relative importance of the criteria were determined by banking experts for calculating the criteria, multi-criteria decision making model, Entropie Shannon, were used. The results of this model show that criteria such as working capitals, projects type, the amount of lending ago, Net present value, time to repay loans, the amount of liquidity , have gotten the greatest weight among all criteria. In the end to prioritize the contracts, Ftopsis method were used.According to this, ranking experts preferred below sequence: participation contract, hire- purchase, installment sales and Jo’aalah. It is obvious that this sequence would be changed with the change in economic conditions, regulation related to contracts and change in banking interest rate.

Fluctuations inforeignexchange ratesagainstthe national currecyis one of themain factorscausinguncertaintyanddisordersas a result ofthe currency market. Therefore, countries using the futures Exchange, the price and sales with them ethod that will beex changed in the future, the management and control offoreign exchange fluctuation shave. But according to the trading religion against religion based on Shia jurisprudence, is illegitimate, ýthis method can be used to manage exchange rate fluctuations in our country and only if all ýconditions are met futures contract, take advantage of it exist. On the other hand, high capacity ýutilization of financial tools, based on possible legal contract management and foreign ýexchange fluctuations to provide the monetary authorities. So can "ý Future's Sukuk of Exchange" is one of the financial tools.
This article is a descriptive - analytical method and use valid library has tried to prove the ýhypothesis that "theý Future's Sukuk of Exchange A tool in order to adjusting foreign exchange market fluctuations, liquidity ýcontrol and speculative behavior in the currency market is" and concluded Exchange futures can be ýconcluded that the sukuk to control three major foreign exchange market turmoil, the grammatical ýfixed exchange rate by the central bank, the volume of liquidity and speculative behavior, be used.ý