فصلنامه اقتصاد اسلامی
پیاپی 84 (زمستان 1400)

During the past decade, microfinance has grown steadily in terms of conceptual scope, goals, institutions, practices and range of suppliers and applicants. Microfinance programs are now designed to response the different needs. The need to address the microfinance revolution and the need to design a system for financing Islamic micro finance in the country is undeniable.The present article by using statistical analysis methods, and according to the Islamic microfinance experiences try to make Applied and local models of microfinance. The present article by using statistical analysis methods, and according to the Islamic microfinance experiences try to make Applied and local models of microfinance. By reviewing the microfinance literature and feasibility study of microfinance capacities through field survey and also quantitative content analysis, four Applied and local models designed to implement microfinance, which is: Microfinance institution based on (Hebat) and (Sadaqat), Microfinance institution based on (Zakat), Microfinance institution based on (Qarz-al-Hasanah) and Microfinance institution based on (Vaqf). Also, the various dimensions of these institutions, the legal and supervisory structure, Resource allocation and equipment, the methods of guarantee, and the supervising institution were designed in the framework of the Islamic banking system

Professor Mousaviyan spent his research life in the field of Islamic economics, which began in earnest around 1373 SH, in the subject of usury, banking and Islamic financial markets, and he has done less research and writing in other subjects of Islamic economics. His scientific method in dealing with Islamic banking and finance has undergone changes from the first books and articles he wrote in this field to the latest works left by him. In this article, these developments are examined by analyzing the text of his articles and books, and by reviewing the works of Professor Mousaviyan (may God have mercy on him), it is shown that in his study method in the field of banking and financial markets, he has moved from the jurisprudence-based method to the Islam-oriented method. In the jurisprudence-based method, two stages of jurisprudence-making method and jurisprudential establishment method have been passed, and in the Islam-oriented method, two stages of Islamization and establishment based on Islamic principles can be seen in his works. Finally, his method has been criticized.

Corporate Governance Has Been Endorsed by Almost All Business Communities and Companies as One of the Main Factors In Improving The Company's Financial Performance. On the other hand, Corporate Scandals Around the World Have Led to More Emphasis on the Need to Upgrade and Reform the Corporate Governance System at the International Level, and The Importance of The Issue is That Corporate Governance in any Country can be a Function of Specific Variables of That Society. Therefore, the Purpose of This Study is to Investigate and Determine The Dimensions and Components Required to Develop a Corporate Governance Model That is In Accordance With Islamic Principles and Standards. Therefore, all available and related sources related to the issue of corporate governance until 1399 (2021) have been studied. For this purpose, to review the sources, the hybrid technique and the seven-step method of Sandlowski and Barroso using the coding of dimensions and components have been used. Therefore, after systematically reviewing the texts and selecting sources related to using the index (CAPA), considering international models of corporate governance and their compliance with Islamic principles and standards, dimensions of corporate governance in the Islamic paradigm are identified, and components of corporate governance from the perspective Islamic principles have been introduced. The results of the research show the effectiveness of the dimensions of social commitment, accountability, transparency and decision-making, which, if the desired ethical principles are observed using Islamic supervision, guarantees the goals of optimal and desirable corporate governance

Semantic worlds are socially realistic provided they have the power to change and capture social relations based on the principles of their semantic world. Nevertheless, this is a necessary condition for the objective realization of the social world, not a sufficient condition. Insights must be able to propose structures and institutions (or, in Lefebvre, "spatial" terms) with maximum internal coordination so that individuals are in the context of an accessible and harmonious relationship or a natural community space consisting of relationships, macro and macro arrangements, systems of rights, duties and etc. be located; Otherwise, they will be doomed to die in favor of other insights. The modern social space, as the most pervasive social space of our time, is based on a design that Adam Smith first formulated in the "form of division of labor in a fully competitive market." In this study, we summarize the functions of the Smith plan in the construction of social space with the help of Henry Lefebvre's theory of "space production" in the form of a city. It is not compatible with the construction of the "man of religions" and leads to the conflict of individual faith and social space

One of the financial needs of bank customers is to provide liquidity and working capital, especially to settle past debts; therefore, in interest-free banking, it is necessary to provide appropriate facilities to meet this need. The feature of such facilities is the creation of free resources for customers so that they can use these resources freely and without any legal restrictions in their various activities, including the settlement of Deferred debts. The purpose of this study is to provide a new solution to create free-ownership resources called Manfa'ah facilities. In this study, the legitimacy, efficiency, and acceptability of the proposed solution have been studied and analyzed. from the point of view of the nature of data, the present research is mixed (qualitative-quantitative) and from the point of view of data collection, the method is descriptive-analytical and descriptive-survey. From a jurisprudential point of view, after examining the conditions and limitations of various Ijarah, sale, and Solh contracts, it was concluded that the Solh contract is the most suitable contract for this type of facility due to its independent and flexible nature. In the financial dimension (efficiency and acceptability), the efficiency of this type of facility at the micro-level (for the customer and the bank) and at the macro level, as well as the acceptability of the facility structure were examined and approved by experts. According to experts, the best time period for the maturity of these facilities is medium-term (one to three years), the most appropriate method of deferral of facilities is the solution of a contract extension and the most appropriate economic sector for granting this facility is, the service sector.

In the economic system of Islam, which in comparison with other existing economic systems, in terms of basic principles, core values and basic components have many differences. Transparency in financial reporting and improving the capacity for accountability are also very different. Accordingly, the purpose of this study is to identify the components of disclosure in financial reporting with an Islamic approach. The present study is qualitative, in terms of fundamental purpose and descriptive (non-experimental). The research method was data-based method. The statistical population included professors, experts and specialists in Islamic economics, 6 of whom were selected by snowball method and interviewed. The criterion for determining the sample size was theoretical saturation and the data were analyzed in open, axial, and selective coding steps. The reliability of the interviews was confirmed by two methods of recoding and using two coders. The results showed that disclosure in the Islamic financial reporting system, unlike Western models, in addition to the need to be done in terms of wealth (or the same income) and profit, but also disclosure in the distribution of wealth and profits. In addition, disclosure is influenced by the values that govern the Islamic economic system (fundamental values and public values) and factors such as the goals of users and the role of institutions affect it. Such a system of disclosure will lead to results such as reporting the classification of Islamic contracts and Islamic taxes, and will ultimately lead to the benefit of stakeholders and beneficiaries.

Recognition of socio-economic characteristics and decision-making and behavior of different families is one of the important tools for evaluating the social policies. So far, family economics have been evaluated based on family welfare criteria in the West and have never been viewed from the perspective of Islamic economic indicators. In this study, based on the gradational family model and the scale designed for it, the researcher has conducted a survey on 387 households in Tehran. In analyzing the results, use was made of not only the descriptive statistics, but also of such inferential statistical methods as the linear regression analysis. Use was also made of the fuzzy C-means clustering method to divide families into different clusters based on the advancement and decline components. Results have shown that the absolute income and assets are not good predictors of the family status and its variations; in contrast, the feeling of economic adequacy and satisfaction can, as a mental and cognitive component, explain a higher percentage of families’ changes and diversities. Although families are relatively well-off in terms of the growth criteria (cooperation, kindness, and transcendence), a high percentage of them experience average naturalness and moderate to high exploitation. Hence, it can be concluded that, while paying attention to transcendent values, families in Tehran have serious weaknesses in some components.