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[null,"1.","Record Nr.",null,"UNINA9910824593803321"]
[null,null,"Autore",null,"Ginena Karim"]
[null,null,"Titolo",null,"Foundations of Shari'ah governance of Islamic banks / / Karim Ginena, Azhar Hamid"]
[null,null,"Pubbl/distr/stampa",null,"Chichester, England : , : Wiley, , 2015"]
[{"$nulls":4},"©2015"]
[null,null,"ISBN",null,"1-118-46079-0"]
[{"$nulls":4},"1-119-05350-1"]
[{"$nulls":4},"1-118-46080-4"]
[null,null,"Edizione",null,"[1st edition]"]
[null,null,"Descrizione fisica",null,"1 online resource (405 p.)"]
[null,null,"Collana",null,"Wiley Finance Series"]
[null,null,"Classificazione",null,"BUS027000"]
[null,null,"Disciplina",null,"332.10917/67"]
[null,null,"Soggetti",null,"Banks and banking - Islamic countries"]
[{"$nulls":4},"Banks and banking - Religious aspects - Islam"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Includes index."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references."]
[null,null,"Nota di contenuto",null,"Cover; Title Page; Copyright; Contents; Part I By Karim Ginena; Chapter 1 The Roots, Characteristics, and Objectives of Sharī'ah and the Islamic Economic System; 1.1 Sharī'ah, the Qurān, and Sunnah; 1.2 What is Fiqh?; 1.3 Performing Ijtihād and Differences in Juristic Opinions; 1.4 Sharī'ah Rulings; 1.4.1 Obligation-Creating Sharīah Rulings; 1.4.2 Declaratory Sharīah Rulings; 1.5 The Subject of a Sharīah Ruling; 1.6 Characteristics of Sharīah; 1.7 Objectives of Sharīah; 1.8 The Islamic Economic System and its Characteristics; 1.9 Objectives of Sharī'ah Relating to Property"]
[{"$nulls":4},"Chapter 2 Corporate and Sharī'ah Governance of Islamic Banks 2.1 Corporate Governance Gains Prominence; 2.2 Hisba System and an Islamic Perspective on Corporate Governance; 2.3 OECD and Islamic Principles of Corporate Governance; 2.4 Importance of Corporate Governance to Banking Sector; 2.5 The Financial Crisis and Corporate Governance Challenges; 2.6 Developing Countries and Corporate Governance Issues; 2.7 Corporate Governance Concerns for Islamic Banks; 2.8 IFSB and AAOIFI Issue Guidance; 2.9 Adapted Corporate Governance Understanding; 2.12 Sharīah Governance Model"]
[{"$nulls":4},"2.13 Importance of Sharī'ah Governance 2.14 Sharī'ah Supervision vs Governance; 2.15 Sharī'ah Risk Definition; 2.16 Sharī'ah Risk and Possible Implications; 2.17 Sharī'ah Risk - Causes and Events; 2.18 Sharī'ah Risk Management; 2.19 Sharī'ah Compliance Responsibility of "]
[{"$nulls":4},"BOD and Senior Management; Appendix 2.1: Operational Risk - Loss Event Types; Chapter 3 Legal and Regulatory Aspects of Sharī'ah Governance; 3.1 Institutional Arrangements; 3.2 Sharī'ah and Common Law Encounters in English Courts; 3.2.1 The Islamic Investment Company of the Gulf (Bahamas) Ltd v Symphony Gems N.V. & others"]
[{"$nulls":4},"3.2.2 Shamil Bank of Bahrain E.C. v Beximco Pharmaceuticals Ltd & Others 3  .  2.3 Investment Dar Co KSCC v Blom Developments Bank Sal; 3.3 Lessons Learned from Cases and the Desirability of a Secular Interpretation of Sharī'ah; 3.4 Malaysia: A Common Law Jurisdiction of Choice?; 3.5 Role of Banking Supervisors in Sharī'ah Governance; 3.6 Regulatory Approaches to Sharī'ah Governance; 3.6.1 Hands-off; 3.6.2 Nominal; 3.6.3 Engaged; 3.6.4 Proactive; 3.6.5 Committed; Appendix 3.1: Legal and Regulatory Framework for IFSI in Jurisdictions with Known IIFS presence"]
[{"$nulls":4},"Chapter 4 The Internal Sharī'ah Control System 4.1 Internal Sharīh Control - Definition and Objectives; 4.2 Sharīah Control System Components; 4.2.1 Sharīah Control Culture; 4.2.2 Sharīah Risk Identification and Assessment; 4.2.3 Sharīah Control Activities; 4.2.4 Sharīah Associated Information and Communication; 4.2.5 Sharīah Monitoring of Activities; 4.2.6 Evaluation of Internal Sharī'ah Control System by Banking Supervisors; 4.3 Internal Sharī'ah Audit Function; 4.3.1 Purpose, Responsibility, and Authority; 4.3.2 ISAF in Practice; 4.3.3 Importance of Independence and Objectivity"]
[{"$nulls":4},"4.3.4 Planning for Sharī'ah Audit"]
[null,null,null,"Sommario/riassunto","\"A practical guide for robust shari'ah governance of the Islamic banking industryDebate in the market on the extent of shari'ah compliance of Islamic banks, their products, and activities has piqued stakeholders' interest. In Foundations of Shari'ah Governance of Islamic Banks, Karim Ginena and Azhar Hamid explore the depths of shari'ah governance to unravel its mysterious dimensions, and equip academics and practitioners with a solid understanding of the subject, which has become a serious challenge and thus deserves dedicated attention.The authors make a strong case for the need to contain the shari'ah risk that Islamic banks experience, and present a compelling argument for how this should be done. Ginena and Hamid propose a robust shari'ah governance model that comprehensively tackles thisrisk, and helps improve the extent of shari'ah compliance of market players. The authors detail the internal, external, and institutional arrangements needed to promote responsible shari'ah governance, and critically analyze current laws, regulations, and industry practices on the topic. The chapters of the book do the following:  Examine the roots, characteristics and objectives of shari'ah and its relation to financial dealings;  Probe the role of regulators in shari'ah governance, explore the different approaches adopted by banking supervisors, and provide examples of relevant legal and regulatory measures;  Explain to bank directors and management the fiduciary duty they assume with respect to shari'ah compliance, and detail how they could discharge this responsibility in line with best practices;  Elaborate on the purpose of the Shari'ah Supervisory Board (SSB), its responsibilities, competence criteria, internal regulations, and key governance guidelines; additionally, they explore different SSB models;  Describe the internal shari'ah control system including its six components, and examine the internal shari'ah audit function as well as different stages of conducting a shari'ah audit;  Clarify the role of a shari'ah auditor, with guidance on reporting lines, scope of duties, authority, and practical ways on fulfilling tasks, such as a sample shari'ah risk assessment grid and audit checklists;  Discuss the newly emerging external shari'ah advisory firms that are expected to play a key role in the coming years and the "]
[{"$nulls":4},"services they provide.  Through an effective treatment of each of these elements, and the way that they interact with one another, the book offers a fresh take on how robust shari'ah governance of Islamic banks can be successfully accomplished. It is a comprehensive resource for academics, regulators, directors, lawyers, auditors, consultants, employees, and customers of Islamic banks interested in learning more about these challenges. This essential reading persuasively extends the discourse on the subject and addresses critical shari'ah issues that have policy implications for decision makers in jurisdictions aiming to attract the fast-growing Islamic finance industry or increase their market share\"--"]
[{"$nulls":4},"\"Discusses current Sharia governance practices in Islamic banking, outlines the challenges it presents, and supplies a practical Sharia governance model\"--"]