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FEATURES OF THE CONCEPTUAL FRAMEWORK OF FINANCIAL REPORTING FOR ISLAMIC FINANCIAL INSTITUTIONS

Anvar Ergashevich Absamatov
2021 Zenodo  
This article analyzes the Conceptual Framework of Financial Reporting for Islamic Financial Institutions developed by the Organization for Accounting and Auditing for Islamic Financial Institutions (AAOIFI  ...  reflecting the essence of this transaction or other event.  ...  The approach used in the development of the AAOIFI Concept includes the following key principles: * the establishment of concepts reflecting the unique nature of certain transactions, events or conditions  ... 
doi:10.5281/zenodo.5601487 fatcat:2ydeeficengltcvr4vsjpuo37u

An Adaptive Transactional System – Framework and Service Synchronization [chapter]

Randi Karlsen
2003 Lecture Notes in Computer Science  
The first part of this paper describes a framework for such a reflective transactional system, in which different transaction services can be deployed and modified, and from where a suitable transaction  ...  As concurrent transactions may request different transaction services, the framework allows concurrently active transaction services within the same environment.  ...  In [11] a Reflective Transaction Framework is described, that implements extended transaction models on top of TP-monitors.  ... 
doi:10.1007/978-3-540-39964-3_77 fatcat:az4p4vynenflxkcswqin5325wa

Towards a model-driven approach to build component-based adaptable middleware

Romain Rouvoy, Philippe Merle
2004 Proceedings of the 3rd workshop on Adaptive and reflective middleware -  
In particular, reflection could be combined with components to improve the adaptability of the structure of their assemblies.  ...  The contribution of this paper is a combination of both model and component paradigms to reach more adaptability in middleware, especially in a component-based framework to build transaction services.  ...  In the context of transaction services, reflection has provided many results on constrained contexts such as the Object Transaction Service [14] or Legacy Transaction Monitors [2] .  ... 
doi:10.1145/1028613.1028616 dblp:conf/middleware/RouvoyM04 fatcat:6utgjqk35zbgzdjwb2kg7x4kui

BizBuilder — An E-Services Framework Targeted for Internet Workflow [chapter]

Raja Krithivasan, Abdelsalam Sumi Helal
2001 Lecture Notes in Computer Science  
In this paper, we concentrate only on BizBuilder -the E-services framework.  ...  BizBuilder addresses the issue of transactions in particular and facilitates managing both synchronous and longrunning E-services that can participate in workflows.  ...  The BizBuilder framework currently supports only Java objects; this support can be extended to include legacy systems and other object implementations like CORBA, COM etc.  ... 
doi:10.1007/3-540-44809-8_7 fatcat:j52jargjlrhrnbiozztspzsudy

Jironde: A Flexible Framework for Making Components Transactional [chapter]

Marek Prochazka
2003 Lecture Notes in Computer Science  
Thanks to the flexibility and reflective nature of Fractal, it is possible to achieve different levels of component transactional functionality by combining different transactional controllers, with only  ...  Our work proves that with an appropriate component framework that supports reflection and flexible component management with clearly defined notions of component composition, lifecycle, and binding, we  ...  The lock configuration above reflects the conflict table in Table 1 .  ... 
doi:10.1007/978-3-540-40010-3_9 fatcat:7gpvklmjwzgjxnuyzui5pgjhrq

Flexible transaction processing in the Argos middleware

Anna-Brith Arntsen, Mats Mortensen, Randi Karlsen, Anders Andersen, Arne Munch-Ellingsen
2008 Proceedings of the 2008 EDBT workshop on Software engineering for tailor-made data management - SETMDM '08  
This paper presents an extension along the path to flexible transaction processing in the form of the Argos Transaction Layer.  ...  Currently, the Transaction Layer offers two services, one serving the ACID properties of distributed transactions, and one supporting long-running business transactions based on the use of compensation  ...  REFLECTS The flexible transaction processing framework ReflecTS [2] [3] has been designed to bridge the gap between required and provided support for flexible and adaptable transaction processing.  ... 
doi:10.1145/1385486.1385491 fatcat:oqzltbx6kvhunii267lobtnxom

Persistence as an Aspect [chapter]

Awais Rashid
2004 Aspect-Oriented Database Systems  
We argue that it is possible to aspectise persistence in a highly reusable fashion, which can be developed into a general aspect-based persistence framework.  ...  Nevertheless, application developers can only be partially oblivious to the persistent nature of the data.  ...  Reflection and other AOP techniques In our persistence framework, reflection has played a fundamental role in the design of a reusable transaction wrapper and, more importantly, SQL translation mechanism  ... 
doi:10.1007/978-3-662-05851-0_6 fatcat:esbynmxypjh7fj5dsbv7mwoquy

Persistence as an aspect

Awais Rashid, Ruzanna Chitchyan
2003 Proceedings of the 2nd international conference on Aspect-oriented software development - AOSD '03  
We argue that it is possible to aspectise persistence in a highly reusable fashion, which can be developed into a general aspect-based persistence framework.  ...  Nevertheless, application developers can only be partially oblivious to the persistent nature of the data.  ...  Reflection and other AOP techniques In our persistence framework, reflection has played a fundamental role in the design of a reusable transaction wrapper and, more importantly, SQL translation mechanism  ... 
doi:10.1145/643603.643616 dblp:conf/aosd/RashidC03 fatcat:o74klaxemfcyln2h5c6euscje4

Inter-enterprise Business Transaction Management in Open Service Ecosystems

Lea Kutvonen, Alex Norta, Sini Ruohomaa
2012 2012 IEEE 16th International Enterprise Distributed Object Computing Conference  
We propose and analyse a two-level business transaction management framework that allows injection of businesslevel concerns to the control processes of inter-enterprise transactions.  ...  The two levels are bound together to form a reflective model; while business level breaches to the eContract can disturb the normal interactions, the metalevel possesses processes for managing (rolling  ...  support, namely ACID transactionality of eContract state across the managed business transaction and subjective transactionality of interactions at the level of selected business network.  ... 
doi:10.1109/edoc.2012.14 dblp:conf/edoc/KutvonenNR12 fatcat:b5simao4d5e2rmjaxmebwzcdou

FEATURES OF THE CONCEPTUAL FRAMEWORK OF FINANCIAL REPORTING FOR ISLAMIC FINANCIAL INSTITUTIONS

Anvar Ergashevich Absamatov
2021 Zenodo  
This article analyzes the Conceptual Framework of Financial Reporting for Islamic Financial Institutions developed by the Organization for Accounting and Auditing for Islamic Financial Institutions (AAOIFI  ...  reflecting the essence of this transaction or other event.  ...  Unlike non-Islamic organizations, Islamic institutions are prohibited from using interest in financial transactions; they cannot participate in speculative transactions and transactions prohibited by Sharia  ... 
doi:10.5281/zenodo.5601486 fatcat:nhvizuv6azd3noj4nxx7hrarty

Strategic Management of International Subcontracting

Yue Wang
2008 International Journal of Information Systems and Supply Chain Management (IJISSCM)  
It builds a transaction cost model for studying the strategic choice of international subcontracting as an intermediate governance structure, sitting between arm's length outsourcing arrangement and vertically  ...  The model also allows managers to examine the com-plex nature of a range of subcontracting relationships and identify the specific mechanisms that can be used to preserve and manage the dyadic principal-subcontractor  ...  Although "transaction costs differ depending on both the nature of the transaction and on the way that it is organized" (Coase, 1937, p. 386) , transaction cost economics (TCE) as formally developed by  ... 
doi:10.4018/jisscm.2008070102 fatcat:f7ig2tyzybewdmiboca4zf7ktu

A Conceptual Framework For The Indirect Method Of Reporting Net Cash Flow From Operating Activities

Ting J. (TJ) Wang
2011 American Journal of Business Education  
The conceptual framework recognizes additional categories of effects defined in the Accounting Standards Codification 230-10-45-28 and International Accounting Standards 7.18 (Statement of Financial Accounting  ...  A conceptual framework is presented to demonstrate how accrual- and cash-basis accounting methods relate to each other and to illustrate the concept of reconciling these two accounting methods.  ...  Operating transactions in Patterns 3 and 6 are all reflected in the operating income and net operating cash flow in the current accounting period.  ... 
doi:10.19030/ajbe.v3i12.961 fatcat:qlefcw5vgvahfo73z6dyfwpn4m

Page 282 of Journal of Law Economics & Organization Vol. 19, Issue 2 [page]

2003 Journal of Law Economics & Organization  
These and related questions reflect the fact that the quality and characteristics of public policies present substantial variation across countries.  ...  Our framework is an elaboration of previous work on transaction cost economics and its application to politics.'  ... 

Introduction to the Market Microstructure Symposium

Chester S. Spatt
1991 The Review of financial studies  
The excitement and activity level reflect the overlap of a number of important ingredients, which in turn are helping to shape this subfield.  ...  In fact, the symposium includes the important extension of the Kyle framework to incorporate risk aversion in the Subrahmanyam (1991) article.  ...  reflects market efforts to address the adverse selection problem efficiently.  ... 
doi:10.1093/rfs/4.3.385 fatcat:7fohs27ebfepfiktlhodfght6y

Including Estimates of the Future in Today's Financial Statements

Mary E. Barth
2006 Social Science Research Network  
In particular, the IASB Framework for the Preparation and Presentation of Financial Statements (Framework, IASCB, 1989) states that the objective of financial reporting is to provide information useful  ...  , converge, and improve their conceptual frameworks.  ... 
doi:10.2139/ssrn.947525 fatcat:o7vrn3y4tza55hjlxbjfwcaluy
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