Drilling Down to the Real Owners - Part 1: 'More than 25% of Ownership' & 'Unidentified' Beneficial Ownership: Amendments Needed in FATF's Recommendations and in EU's AML Directive

Selected Shariah Issues in Sukuk Structures: A Comparative Approach

International Journal Of Management and Applied Research ◽

10.18646/2056.64.19-025 ◽

2019 ◽

Vol 6 (4) ◽

pp. 328-343

Author(s):

Mohamed Benaicha ◽

Bandar Mohammed Saif Qasem ◽

Anas Abdulkadir Abubakar Kassim

Keyword(s):

Theoretical Basis ◽

Comparative Approach ◽

Real Economy ◽

The Real ◽

Alternative Approach ◽

Beneficial Ownership ◽

Ideal Standards ◽

Loss Of Contact ◽

Original Dynamic

The purpose of this paper is to explore the extent of Shariah compliance in the contracts underlying sukuk structures and their conformity to the objectives behind such contracts. It does this by exposing the prevalent opinions to a maqasid matrix to judge their validity. The Shariah issues underlying sukuk structures are divided into four primary issues that pertain to a certain category of sukuk or most sukuk regardless of the category and focus on the most important and prevalent issues as identified by Islamic economists, jurists and other researchers. The most important findings are that the issues as they relate to important principles and elements of muamalat or Islamic contracts law exist and are real including, but not limited to: possession and legal or beneficial ownership of assets, the debt nature of sale-based sukuk, lack of PLS considerations, and the loss of contact with the real economy. The literalists approach does not incorporate Shariah objectives as ideal standards for sukuk structuring, and similarly, the alternative approach features reductionist tendencies to certain principles. This research provides a theoretical basis on which to judge, from an objective perspective, sukuk issuances and so does not provide practical steps to implementation. This paper takes a much-needed comprehensive look at sukuk structuring in light of the means and objectives of the structuring practice and is expected to provide an original dynamic alternative for scrutinizing structuring practice.

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Evaluating Mental Health Services; How Do Programs for Children “Work” in the Real World? Edited by Carol T. Nixon & Denine A. Northrup. Sage, Thousand Oaks CA, 1997. pp. 306. £16.60 (pb).

Journal of Child Psychology and Psychiatry ◽

10.1017/s0021963098222918 ◽

1998 ◽

Vol 39 (6) ◽

pp. 935-936

Author(s):

Anne Worrall-Davies

Keyword(s):

Mental Health ◽

Mental Health Services ◽

Health Services ◽

Real World ◽

The Real

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Scanning electron microscopy of human iliac bone by a simple preparation method

Proceedings, annual meeting, Electron Microscopy Society of America ◽

10.1017/s0424820100158674 ◽

1990 ◽

Vol 48 (3) ◽

pp. 226-227

Author(s):

Toshihiko Takita ◽

Tomonori Naguro ◽

Toshio Kameie ◽

Akihiro Iino ◽

Kichizo Yamamoto

Keyword(s):

Electron Microscopy ◽

Scanning Electron Microscopy ◽

Preparation Method ◽

Specimen Preparation ◽

Real Surface ◽

Public Attention ◽

Preparation Methods ◽

The Real ◽

Simple Preparation ◽

Scanning Electron

Recently with the increase in advanced age population, the osteoporosis becomes the object of public attention in the field of orthopedics. The surface topography of the bone by scanning electron microscopy (SEM) is one of the most useful means to study the bone metabolism, that is considered to make clear the mechanism of the osteoporosis. Until today many specimen preparation methods for SEM have been reported. They are roughly classified into two; the anorganic preparation and the simple preparation. The former is suitable for observing mineralization, but has the demerit that the real surface of the bone can not be observed and, moreover, the samples prepared by this method are extremely fragile especially in the case of osteoporosis. On the other hand, the latter has the merit that the real information of the bone surface can be obtained, though it is difficult to recognize the functional situation of the bone.

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Personal Audio System: Hearing Symptoms, Habits, and Sound Pressure Levels Measured in Real Ear and a Manikin

Journal of Speech Language and Hearing Research ◽

10.1044/2020_jslhr-19-00053 ◽

2020 ◽

Vol 63 (6) ◽

pp. 2016-2026

Author(s):

Tamara R. Almeida ◽

Clayton H. Rocha ◽

Camila M. Rabelo ◽

Raquel F. Gomes ◽

Ivone F. Neves-Lobo ◽

...

Keyword(s):

Sound Pressure ◽

Daily Basis ◽

Cross Sectional Study ◽

Normal Hearing ◽

Chi Square ◽

Cross Sectional ◽

The Real ◽

Significant Difference ◽

Sound Pressure Levels ◽

Audio System

Purpose The aims of this study were to characterize hearing symptoms, habits, and sound pressure levels (SPLs) of personal audio system (PAS) used by young adults; estimate the risk of developing hearing loss and assess whether instructions given to users led to behavioral changes; and propose recommendations for PAS users. Method A cross-sectional study was performed in 50 subjects with normal hearing. Procedures included questionnaire and measurement of PAS SPLs (real ear and manikin) through the users' own headphones and devices while they listened to four songs. After 1 year, 30 subjects answered questions about their usage habits. For the statistical analysis, one-way analysis of variance, Tukey's post hoc test, Lin and Spearman coefficients, the chi-square test, and logistic regression were used. Results Most subjects listened to music every day, usually in noisy environments. Sixty percent of the subjects reported hearing symptoms after using a PAS. Substantial variability in the equivalent music listening level (Leq) was noted ( M = 84.7 dBA; min = 65.1 dBA, max = 97.5 dBA). A significant difference was found only in the 4-kHz band when comparing the real-ear and manikin techniques. Based on the Leq, 38% of the individuals exceeded the maximum daily time allowance. Comparison of the subjects according to the maximum allowed daily exposure time revealed a higher number of hearing complaints from people with greater exposure. After 1 year, 43% of the subjects reduced their usage time, and 70% reduced the volume. A volume not exceeding 80% was recommended, and at this volume, the maximum usage time should be 160 min. Conclusions The habit of listening to music at high intensities on a daily basis seems to cause hearing symptoms, even in individuals with normal hearing. The real-ear and manikin techniques produced similar results. Providing instructions on this topic combined with measuring PAS SPLs may be an appropriate strategy for raising the awareness of people who are at risk. Supplemental Material https://doi.org/10.23641/asha.12431435

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Current Issues: Evidence-Based Practice for the Real World: Thoughts on Clinical Education in Communication Disorders

Perspectives on Administration and Supervision ◽

10.1044/aas20.3.100 ◽

2010 ◽

Vol 20 (3) ◽

pp. 100-105 ◽

Cited By ~ 3

Author(s):

Anne K. Bothe

Keyword(s):

Clinical Education ◽

Real World ◽

Evidence Based Practice ◽

Communication Disorders ◽

University Faculty ◽

Evidence Based ◽

Speech Language Pathology ◽

Basic Principles ◽

The Real ◽

Language Pathology

This article presents some streamlined and intentionally oversimplified ideas about educating future communication disorders professionals to use some of the most basic principles of evidence-based practice. Working from a popular five-step approach, modifications are suggested that may make the ideas more accessible, and therefore more useful, for university faculty, other supervisors, and future professionals in speech-language pathology, audiology, and related fields.

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