تفاصيل الرسالة العلمية

Allocations of Islamic banks is one of the modern issues of the financial crises, that has been subject of researches by Islamic scholars and economic experts, as some of Islamic banks do reserve large percentage of profits as a preventive or remedial procedure for addressing confirmed or potential future risks. Supporting evidences for the validity and legality for such Allocations, and the doctrinal characterization for such Allocations, are of the most important issues discussed in the present thesis. The subject matter of this thesis has been processed in an introduction, three chapters, and a conclusion. The introduction discusses the importance of the theme, causes for selecting such topic, and the research plan. In Chapter One, I discussed the concept of profits, allocations, and reserves, as well as, the terminology related to profits, and the difference between profits, reserves, and conditions of profits. In Chapter Two, I discussed the importance of creating Allocations, and causes for their emerge, formation , types thereof, doctrinal provisions related to them, and the effect Allocation have in the process of making profits and revenues. In Chapter Three, I discussed the concept and definition , causes of financial crises and the effect of financial crises on the dividends distributed to shareholders and depositors. In conclusion I mentioned the most important findings of the research