جستجوی مقالات مرتبط با کلیدواژه « فقه امامیه » در نشریات گروه « مالی »

The health, efficiency and liquidity of the capital market and especially the stock exchanges are of particular importance. Common stock transactions account for a significant amount of Tehran Stock Exchange transactions, and this issue reveals the importance of careful attention and monitoring of these securities transactions. In addition to protecting the interests of legal investors, the establishment of appropriate regulations and serious monitoring of these transactions will attract new investors. Manipulation of common stock transactions in stock exchanges is one of the common phenomena of these transactions, which brings destructive effects, and supervisory institutions have been and are trying to reduce all types of manipulation. Also, the religion of Islam is full of valuable teachings in the field of transactions. One of these teachings is the prohibition of impurity in transactions. In this article, we are looking for an answer to this question, can some types of common stock transactions be considered as examples of fraud? We have used descriptive-analytical method to answer this question. In the descriptive part of this article, we defined common stock, explained the process of stock trading in Tehran Stock Exchange, the phenomenon of manipulation in common stock trading and Najesh. In the analytical section, we also examined the flow of prohibition of najesh in stock transactions. The result is that according to famous jurists, impurity is forbidden, therefore laws, trainings, mechanisms and crimes should be such that impurity does not occur in the stock trading market, but if impurity occurs and ordinary shares are sold, the sale is valid. But Mukhtar's opinion is that the option to cancel the deal by cucumber is for losers.

Financing has always been one of the main challenges of SMEs in Iran. Therefore, developing financial instruments for these companies and reducing their dependence on bank financing is always one of their essential needs. Despite the development of the Sukuk market in recent years, the capacity of this market has not been provided for SMEs. This article seeks to provide an optimal model for financing SMEs. The present research is considered to be mixed (qualitative-quantitative) from the point of view of the applied goal and qualitative-quantitative from the point of view of the nature of the data and descriptive-survey from the point of view of the data collection method. In order to design a suitable model, first, in interviews with experts in the field of financing SMEs, as well as available resources, the financing challenges of these companies were analyzed. In the next step, based on two assumptions, 7 models were designed for issuing Sukuk. Then, based on the TOPSIS method, these models were prioritized and Wakalah model is choosed.

One of the most important challenges for Islamic financial engineers is to pay attention to the differences between religions in Islamic countries, including Iran, and plan to discover the differences, resolve legal ambiguities, and finally lay the groundwork for increasing public participation in various financing projects. The importance of the present research is to resolve the legal ambiguities and doubts in order to increase participation in the financing of Mudarabah bonds. The lack of financial research in Iranian Sunni jurisprudence in connection with the issue of Mudarabah bonds, the population and the high economic and development potentials of Iranian Sunnis, as well as the potential ability to participate in various financing projects by this special segment of the Iranian society, from It is one of the necessities of conducting the present research. . Therefore, in this research, with the aim of reducing the jurisprudential doubts of the Iranian Sunnis, from the two perspectives of Shafi'i and Imami jurisprudence, the Mudarabah papers were examined and analyzed jurisprudently, in order to clarify and resolve its jurisprudential ambiguities, in fact, the present study seeks to answer this question. What are the similarities, differences and the percentage of jurisprudence and difference in Mudarabah papers based on the standards of Imamiyyah and Shafiiyyah jurisprudence. The main approach in this research is a comparative approach. In order to analyze and issue jurisprudence in Imami jurisprudence, the document analysis method (documents and approvals of the Jurisprudence Committee of the Stock Exchange Organization) has been used, and in connection with Sunni jurisprudence (Shafi'i jurisprudence), in-depth interview and focus group methods have been used, a statistical sample It includes 9 experts of Shafi'i jurisprudence. The results of the research show that the similarities and common points of jurisprudence are very high and the percentage of jurisprudence and jurisprudence in the two jurisprudence systems of Imamiyyah and Shafiiyya in relation to Mudarabah papers is at a very high level (100%), which is important. It can be the basis for increasing the participation of Iranian Sunnis in projects related to Mudarabah bonds and other Islamic securities issued in Iran.

Life insurance as one of the practical financial instrument in conventional finance and Shariah approved contract, has been very important. The thesis is aimed at solving one of the fundamental problems of insurer companies and policy holders. The problem is cancelation of policy before maturity of policy. It should be noted that the method of research in this study is Multi-Stages ijtihad. After reviewing and studying, this research has suggested the solution to this problem as tradeable life insurance (Traded Life Policy). And since no research has been carried out in Iran in this subject, regarding this capability of life insurance contracts, in the first step, the quiddity of life insurance and life insurance settlement has been investigated and explained. In the next step, the jurisprudential and technical dimensions of designing this instrument in Iran and according to Imamiah jurisprudence have been analyzed. In the following, using the multi-stage ijtihad research method approach, an interview was conducted on the Shariah and technical aspects of the subject with Islamic financial experts and insurance industry experts in Iran. The results of the research and proposed model are moderated and finalized with comments of experts. At the end, the legal and technical dimensions of the subject are presented comprehensively and the suggested model of “Selling beneficiary right with submission of life insurance contract” Finalized with the Shariah considerations of the experts. The correctness of the suggested model had been asked from Maja’s and Received religious certificates. Thus, life insurance could be traded legally and technically, according to the model presented in this study.

The economic group with common interests in line with the needs of today's society is almost a nascent institution in our domestic law. This type of partnership is similar to the various partnerships in international systems, including joint ventures and consortia. The economic group is necessarily a party to the transaction and a party to the rights and obligations in order to carry out the activities necessary to achieve its goals. In Iranian law, in Article 107 of the Fifth Economic Development Plan Law, the economic group with common interests was introduced as a new institution. This group is a legal establishment that is formed freely between natural persons on the basis of joint and several liability. As mentioned, the economic group with common interests is similar to various similar institutions, such as civil participation in jurisprudence, joint ventures and consortia. Accordingly, the main issue of this research, which intends to deal with the descriptive-analytical method, is what are the differences and similarities between economic groups with common interests with similar institutions. According to the research findings, what is certain from Article 107 of the Development Plan Law is the interest and sense of necessity to systematize and facilitate the establishment and operation of "economic group with common interests" or in more general terms contractual partnerships that can be neglected Consortia, joint ventures, etc. The concept of economic group with common interests, which is adapted from French law with similar concepts such as consortium, joint venture and also civil companies, has the same nature and concept, and in Imami jurisprudence, the concept of civil company is emphasized.

One of the most common ways of compensating governments’ budget deficits is to issue government treasury securities. These documents are published so that they can be bought and sold in secondary markets. Due to the usury nature of the conventional treasury bonds, Islamic treasury bills have been proposed and institutionalized as an alternative to conventional treasury bills in the Islamic Republic of Iran. Islamic treasury bills are financial devices based on public sector accumulated debts to the banking system, contractors and some other general treasury debts that are issued by the Ministry of Economic Affairs and Finance on behalf of the government. Considering the experience of issuing Islamic treasury bills in financing the different needs of the government, identifying the functions and making an assessment of the jurisprudential aspects and explaining the various cases and examples of these bills, are among the objectives of the this study.    In this research, detailed dimensions of the Islamic treasury bills, including the definition of Islamic treasury bills, its types, characteristics and specifications, components and mechanism of its issuance are presented first. In the next phase, a descriptive-analytical method is employed to find out the primary and secondary markets of Islamic treasury bills, compensation for the devaluation of money in these bonds, the possibility to convert them into shares, and various types of Islamic treasury bills from the perspective of ownership union have been studied and analyzed from jurisprudential perspective.

Transactions based on secret information has always been one of the most important issues in stock exchangesis. Traders with inside information on two categories of traders first hand (people who have a legal relationship with the Company publishers) and traders second-hand (traders without having the actual directly with publishers who through intermediaries as scheduled or random data secret, have ) are divided and that their decision based on inside information can be bought and sold.In this study, the definition of inside information, a variety of trading with inside information and approaches and theories with respect to insider trading, the topic losses from trading with inside information discussed and that losses from trading with inside information how to compensate .In the next section the analytical method to the analysis and implementation of this type of transactions with principles and standards of jurisprudence including a ban on the harm and losses, to ban cheating, deception, usurpation of property, prohibition as Rkban paid ban the harm and losses, the prohibition of misrepresentation, unlawful seizure of property and breach of trust, including those for legal ban on trading by insiders can be mentioned.

Financing businesses has always been a major concern for entrepreneurs and governments. In the recession, firms cannot usually receive their claims in cash, and the firms’ liquidity problems could lead to the suspension and reduction of employment and economic growth. The main subject of this paper is creating efficient and specialized institutions for receivables discounting in the country. Here, by considering debt discounting, we have designed a specialized entity for receivables discounting i.e. "Discounting Investment Fund Conforming with Shi'a Jurisprudence". Due to the increasing long-term trades in the recession, the need for discounting different types of receivables and the remarkable volume of discounting in other countries, research is needed to establish such institutions. The method of this research is descriptive/ analytical and data collection is based on library studies and questionnaires. First, by library research, we have studied institutions responsible for collecting the debts and have described the related concepts and then have explained Discounting Investment Fund. Sharia studies include comparing Imamiah jurisprudents’ views on discounting with entities and relations involved in the Fund. To validate the operational model, a questionnaire was designed and experts’ opinions in this regard were collected. As the results show, about 80 percent of the experts agree or strongly agree with the researcher’s suggestions and solutions.

Virtual money is a new phenomenon which has emerged in modern societies as the virtual world is increasingly gaining momentum. It is not a long time since the idea of virtual money came to existence and became operational, yet various types of virtual currency have managed to gain acceptance and usage in today's market. Although governments have been reluctant to give credence to these currencies, the inventors of virtual currencies and market participants have been struggling to overcome the challenges involved and to come up with innovative solutions in order to provide more desirable and effective services in the hopes of making them more widespread. Correct and technical perception of the nature of the money will be the first step in identifying the regulative rules of Sharia as regards virtual money and its use in the Islamic financial market. This article is to specify the regulative rules of Sharia concerning virtual money through digging deep into the ontology of virtual money and analyzing the phenomenon of "money" with an Islamic jurisprudential approach based on the Credit-based Theory of Money. In view of that, it is essential to dissect virtual money in order to precisely understand its components and the key elements affecting it. These include the nature of virtual money and its base, its characteristics of being private and electronic, and the arrival of virtual money in the real world. The writers of this article believe that the most important consideration that must be given to laying the groundwork for virtual money in today's world money order is the coexistence of real and virtual money .