Can One Speak of a Qur’ānic Political Theory - A Hermeneutical Study Employing Semantic and Thematic Approaches

In our time, it is not unusual for Islam to be portrayed as a political ideology. Constant references towards “political Islam”, “Islamism” and “Islamists” have become part of the intellectual language and are rarely challenged in terms of their foundational claims. This thesis investigates the fundamental premise that the Qur’ān may contain a political theory. In doing so, a detailed investigation has been conducted in defining concepts of the “political” from within the Muslim tradition by particularly locating these concepts within the Muslim intellectual tradition. The leading research question also seriously considers the hermeneutical issue about how scripture is read to yield a holistic understanding of the entirety of the message. The work of Toshihiko Izutsu (1914-1994) has been employed as one of the major methodological tools in analysing the Qur’ān. Alongside Izutsu’s semantic analysis, the thematic approach has also been utilised to provide a more holistic understanding of the Qur’ān. Within this framework, this research has proposed that the Qur’ān indeed contains a hierarchy of concepts that is indicative of the Qur’ān itself prioritising concepts. With this in mind, a cluster of concepts emerges which forms the main analyses. Accordingly, the idea of a caliphate theory that is equated with an “Islamic state” has been postulated to be non-Qur’ānically based. In fact, it is found that the very proposition is contradictory in terms, as the modern state itself is a European invention, both in structure and form. This study also explored the concept of sharīʿa, arguing that there are two fundamental natures of sharīʿa, the first is that it has mainly been a force of challenge and opposition to power; the second is the emphasis upon individual free choice. One comes to the conclusion that the Qur’ān is intentionally silent towards any political structure or system, yet at another level the Qur’ān reinforces, justice, rights, accountability and apposes injustices of all kind. In an attempt to provide a potential readings of the Qur’ān to render answers to the research questions, the inferences generated from the research are put together with other Qur’ānic concepts such as taqwā and iḥsān with the goal of understanding the role of the individual and the community in the wider Qur’ānic Weltanschauung. The nature of the individual is dynamic; his or her core nature is in constant turmoil but desires perfection. With the desire of perfection comes the drive towards bettering oneself and one’s surroundings. There is a tension or paradox between being an individual and belonging to the collective and between living in the mundane but believing in the sacred. This tension (or paradox) could be solved by means of a constant relationship between refining oneself (looking inward) and projecting outward with the taqwā that is developed

The Impact of Implementation of E-Accounting System on Financial Performance with Effects of Internal Control Systems

The advent of the information technology era has radically changed the way of accounting process to provide efficient decision making and it forced companies to react to the new changes in order to remain competitive. This study aimed at identifying the impact of implementation of e-accounting system on financial performance with effects of internal control systems in services industry. The population of the study consisted of all listed companies have been operating in United Arab Emirate. Questionnaires were distributed among them through e-mail; the researcher designed the questionnaire to target financial managers, accountants and internal auditors who worked at these companies. The hypotheses of the study were tested using the appropriate statistical methods, which are Cronbach Alpha, standards deviations and means, and One Sample T-(Test). The results of this study indicate that implementation of e-accounting system at these companies caused to effect on financial performance with effects of internal control systems. Results also show that measures of risk are more closely associated with internal controls and will effect on using e-accounting systems in these companies. Keywords: E-accounting systems, Internal control systems, Financial performance, Risk

CHRONOLOGICAL STUDY OF THE VEGETATION OF FOREST MASSIF OF SDAMAS

The massif of Sdamas to which our contribution relates is located in West Algeria, it is an integral part of the mountains of Tiaret. The main objective of this work is to quantify the plant diversity of existing plant groups, and to understand the architecture and the structure of the various groups of vegetation by the method of floristic analysis and statistical analysis

SHORT-TERM EFFECT OF DISPERSION OF RESIDUAL SLUDGE ON THE SOIL EUCALYPTUS CAMALDULENSIS DEHNH, TIARET (ALGERIA)

Silvicultural upgrading of sewage sludge is an alternative to current solutions. It presents a lower risk of contamination of the human food chain than its use in agriculture. In this context, the use of forest plantations can offer many advantages

Phase Jitter Modeling for Uplink OFDMA

Multicarrier (MC) systems, such as OFDMA (Orthogonal Frequency Division Multiple Access), which are quite developed in the literature, were shown to be the adequate solution for multipath transmission. However, even with these systems, synchronization errors can't be avoided. In this contribution we study the sensitivity of uplink OFDMA system to the phase jitter for both models proposed : the gaussian and the rayleigh models. By investigating the performance degradation of the OFDMA system, we point out that, first, the degradation depends, not only, on the phase jitter variance, but also, on the jitter power density function, and then, the rayleigh model gives better performance regarding the SNR degradation