bluuebunny/crossref_metadata_2025 huggingface dataset:
egyházi működés és gazdálkodás néhány sajátossága Magyarországon: számviteli aspektusok
Authors: Tóth Edina , Vörös Gyula
Published: September 2023

Az egyházakat működésük alapján a civil szervezetek közé soroljuk, hiszen olyan önszervezésből intézményesült társadalmi szervezetek, amelyek nonprofit módon és kormányzattól függetlenül működnek és a közjó érdekét szolgálják önkéntes módon. Nonprofit módon gazdálkodnak, hiszen a működésük során keletkező eredményt nem osztják szét, hanem reinvesztálják az alapító okiratban meghatározott célokra. A könyvvezetés és beszámolókészítés alapelveit -a számvitelről szóló 2000. évi C. törvény tartalmazza. A Számviteli törvény 3. § (1) bekezdésének 3. pontja szerint ezek az „egyéb szervezetek” kategóriába tartoznak az egyházak is. Egyházak specialitása, hogy van olyan szegmens a gazdálkodásukban, ahol a külső kontroll nem valósul meg; ilyenek a hitéleti célú bevételek. A vállalkozások esetében az összes bevétel és ráfordítás ellenőrizhető kell legyen külső szervezetek által is. Az indulótőke „az alapításkor az alapító ilyen címen az egyházi jogi személy rendelkezésére bocsátott és tulajdonába adott vagyon” (Magyarország Kormánya, 2013.) azaz a jegyzett tőkét helyettesítő tőkeelem. A jegyzett, de be nem fizetett tőke így a bevett egyházak körében nem létezik. A tőkeváltozás a Számviteli törvényben meghatározott tőke- és eredménytartalékot helyettesítő elem. Az értékelési tartalék csakis az értékhelyesbítés értékelési tartalékát jelenti, mert a valós értékelésen történő értékelés szabályait bevett egyház nem alkalmazhatja. Az egyházi jogi személynek kiegészítő mellékletet, üzleti jelentést nem kell készítenie, beszámolóját letétbe sem kell helyeznie. Az egyházak számviteli politikájukban dönthetnek a nyilvánosságra hozásról és annak formájáról, ezzel ellentétben a gazdasági társaságoknak kötelező nyilvánosságra hozni eredményeiket, továbbá állami szerv is kontrollálhatja a gazdálkodásukat.
mikro- és kisvállalkozások menedzsment kihívásai: statisztikai elemzés Ukrajnában és Magyarországon
Authors: Pataki Gábor , Loszkorih Gabriella , Pércsi Oxána
Published: September 2023

A cikk célja, hogy statisztikai módszerekkel és szakiordalmi feltáró kutatással hasonlítsa össze a mikro- és kisvállalkozási csoportokat oly módon, hogy a menedzsment, vezetés és szervezés oldaláról tárja fel a célcsoport kihívásait Ukrajnában és Magyarországon. A mikro- és kisvállalkozások esetében automatikusan a kkv szektorra (kis- és középvállalkozások) asszociálunk. Ez részben helyes, mert átfedés van, de jelentős különbségről is beszélhetünk, mivel a kkv-kban benne vannak azok a középvállalatok, akik magasabb hozzáadott értéket érnek el az összvállalati szektoron belül, s ezeknél a cégeknél már jelentősebb arányban található meg a nagyvállalatoknál ismert professzionális menedzsment. Ehhez képest a mikrovállalkozásoknál, mely alatt önfoglalkoztató, családi, egyéni vállalkozásokat ezreit értjük, mivel nincsenek nagy számú alkalmazottak, akiket vezetni kellene, így nem is alakulnak ki a menedzsment klasszikus funkciói. Az irányítási tevékenység általában magában foglalja: a cselekvések megszervezését és koordinálását, a termelési folyamatok rendezettségének és következetességének biztosítását. A siker akkor érhető el, ha a vezetőség és az alkalmazottak összehangolt erőfeszítései egyensúlyban vannak. Viszont a HR-en kívül is „van élet”, mármint menedzsment funkció, ami alatt azt értünk, hogy tevékenységek tervezése, szervezése, irányítása, monitoringozása akár egyszemélyes mikrovállalkozásoknál is létérdek. Ezért nem szabad megfeledkezni e kategóriába tartozó gazdasági szervezetek vezetés-szervezési hatékonyságának a növeléséről sem. A továbbiakban ismertetünk a téma fogalmi kereteit, majd pedig megvizsgáljuk az általunk jobban ismert két ország, szülőhelyünk szerinti Ukrajna, valamint Magyarország statisztikai hivatalai alapján közzétett mikro- és kisvállalati statisztikáit. Végül bemutatjuk a szakirodalom szerint meghatározott főbb KKV menedzsmentet, valamint ismertetjuk azokat a különbségeket, melyek a mikro- és kisvállalatok, valamint a nagyvállalatok között jelentkeznek szervezeti menedzsment, -innováció vonatkozásában.
Lean performance evaluation of dairy cow farming processes with mathematical model development
Authors: Thalmeiner Gergő , Gáspár Sándor , Tóth Márk
Published: September 2023

Management sciences, especially controlling, are undergoing extensive changes. Various mathematical-statistical and IT solutions help organizations develop their systems and extract relevant information from data structures, thereby supporting effective decision-making and organizational operations. Agriculture is a special sector, but management functions apply here too, and modern tools and methods support the implementation of efficient operations. Dairy farming is a particularly important sector in agriculture, where controlling systems are developed in response to special requirements. The controlling activity of the sector is significantly influenced by the development of digitalization, which has resulted in the monitoring of processes and organizational performance evaluation becoming more extensive and detailed. Lean management is also an excellent method for increasing the efficiency of processes and organizational performance in the agricultural sector, which can be used to optimize processes, identify unnecessary activities and ensure appropriate task control. In this way, controlling systems must take into account the importance of lean management and contribute to the performance evaluation of organizational lean. In our study, we develop a lean performance evaluation model through an extended case study, which is suitable for evaluating the lean performance of the examined dairy farm. We used a fuzzy triangular function to evaluate the performance of enterprises, which represents the value of the given parameter with a triangular distribution. With dynamically growing and usable data, the model is able to provide continuous feedback on organizational lean operation and possible intervention points.
Analysis of social media marketing activities of Hungarian accommodation providers and catering SME’s from the aspect of lean principles
Authors: Nyikos Bendegúz Richárd , Keresztes Gábor , Pankotay Fruzsina Magda
Published: September 2023

Lean management can be viewed as an attitude that organizes and directs business processes while keeping a few main guiding principles in focus such as maximizing the customer value while minimizing losses, resulting in the creation of increased customer value by using fewer resources. The lean thinking can successfully applied in the field of social media marketing when it comes to understanding the logical process of the individual operations and to increase the overall efficiency of the campaigns while improving the key performance indicators.  The basic principles of lean can serve as the basis in any system and in any business, and for this reason, basic principles are also taken into consideration at strategic levels. The various platforms have become smart, the advertising alternatives can be highly customized based on the individual needs of businesses, which can also result in higher overall efficiency. With the help of the available social media platforms, businesses are not only able to reach their desired audience but can also measure the success of their individual campaigns. The main goal of the research is to find an answer to what parallels and connections can be discovered between online marketing and lean theories. The research aims to answer the questions of how the process of creating and maintaining social media marketing strategies can be characterized from the aspect of lean thinking while focusing on discovering whether the origin of the individual campaigns – either in-house or outsources – have any effect on the extent of how well the lean principles are applied. During the course of the research, accommodation providers and catering SMEs located in various Hungarian cities were visited in order to use a questionnaire to assess the social media marketing processes of the given units.The research proved that 70% of the social media activity in the examined region was outsourced and the vast majority of businesses (57%) do not track the effectiveness of their marketing activities regularly.  The potential presence of lean in marketing processes had been monitored.
Economic comparison between conventionally powered and electric cars
Authors: Maklári Eszter
Published: September 2023

One of the most serious environmental problems of our time is air pollution, which has a profoundly damaging effect not only on the ecosystem but also on the human body. Increasing air pollution not only increases the risk of respiratory infections, but also increases the risk of asthma, chronic bronchitis and heart disease. In order to reduce these negative effects , the European Environment Agency supports the implementation of measures taken by EU decision-makers to reduce air pollution.  At its meeting in Strasbourg on 14 February 2023, the European Parliament adopted an agreement to clean up the air by requiring all new cars and vans sold in the European Union from 2035 to be electrically powered. When this provision becomes definitive, there will be a gradual expansion of the market for electric vehicles, which already represents a steadily increasing proportion of the total number of cars on the road. This latter fact justifies an examination of the penetration, operational and financial consequences of vehicles with green plates. In the study an economic comparison between the most popular pure electric passenger car in the European Union in 2022, the Tesla Model Y with a green plate, and the Peugeot 208 with a conventional engine has been presented. Four economically developed EU Member States, Hungary, Denmark, Norway and France have been taken for consideration. The financial burden on owners of these car types in the year of purchase and in the following years of use has been investigated.  The calculations are based on the legislation and market prices in 2023. Taking into account the average change in market prices, an increase of 10% per year in the costs shown in the table for both types of car has been calculated.  The analysis shows that, although in the short term, owners of electric cars face much higher costs than their petrol-powered counterparts, in the long term they are an excellent investment in a cleaner vehicle. Conclusions are supported by the fact that the total expenditure on a Peugeot 208 passenger car in 2023 will exceed the total purchase price and maintenance costs of a Tesla Y model in 2023 in Hungary after approximately 10 years, 13 years in Norway, 10 years in Denmark and 12 years in France
An Analysis on the Factors of English Learning Difficulties Faced by the Ninth Grade Student at SMP Swasta Banuhampu
Authors: Zafira Annisa Fathin , Sakti Genta
Published: September 2023

This reasearch based on in the process of learning English. The problem was namely: “What are the factors of english learning difficulties for students in learning english? These problems were explained through observation and interviews with class IX students at SMP Swasta Banuhampu. In this study, researchers used qualitative research as a research methodology with a descriptive analysis research design. The research subjects were 21 students of the ninth grade and english teacher at SMP Swasta Banuhampu. Data obtained from observation and interviews. The results of this study inform that factors of students difficulties in learning english based on internal and eskternal factors. The researchers classify the problems they face from several factors of existing learning difficulties. The researcher group the problems from physiological factors into 2 general categories, namely: (1) pysical health (2) body defect. On psychological factors, the researcher group problems into 3 general categories, namely: (1)intelligence (2) interested (3) motivation. On the school factor, the researcher group problems into 3 general categories, namely: (1) parental support (2) noisy home atmosphere (3) economic problems. On school factors, the researcher group problems into 3 general categories, namely: (1) teaching method is not varied (2) english learning facilities are inadequate. On social factors, the researcher group problems into 2 general categories, namely (1) the living environment does not motivate to learn english, an (2) technological sophistication makes negligent in learning english.
Elementary Teachers’ Perceptions and Practices of Real-life Application of Mathematics: A Case of a Private School in Karachi
Authors: Quratulain Ghulam Abbas  , Zehra Habib
Published: September 2023

Mathematics is a practical subject and is very important for developing problem-solving skills in learners that will help them in their everyday lives. Nonetheless, it is an unpopular subject among the school learners due to its complexity and existing teaching pedagogies. Also, it is believed that teachers’ practices are influenced by their perceptions. Therefore, this study endeavoured to explore the perceptions and practices of elementary mathematics teachers regarding the real-life applications of mathematics. Using a case study approach, mathematics teachers from one private sector school were participants in this research. Data collection tools included individual semi-structured interviews with elementary mathematics teachers to uncover their beliefs and classroom observations to gauge their practices. Thematic analysis was employed to analyse the qualitative data collected. Prominent findings illustrated that teachers’ perceptions and understanding of real-life applications of mathematics are limited and are applied minimally in their instructions, while traditional teaching methods dominate the classroom environment. Importantly, participating teachers emphasized the need for teacher training programs focusing on real-life applications in teaching of mathematics. The findings also highlighted that the teachers, school administration, and teacher trainers should work together to revise and adapt pedagogical approaches to effectively integrate real life applications of mathematics into the lessons, enhancing students’ mathematical understanding.
ইসলামী ব্যাংক ব্যবস্থায় কল্যাণমুখী কার্যক্রম : ক্যাশ ওয়াকফ প্রসঙ্গ|Welfare Activities in Islamic Banking System Case of Cash Waqf
Authors: Alam Md. Mahbub-ul
Published: September 2023

Islamic Banking system is devised to ensure human welfare as well as to translate the noble principles of Islamic Economics into reality. For this specific reason, public welfare is posited in the frontline of each and every activities of Islamic Banking. Premising on the wings of investigation and analysis this article intends to portray the different welfare activities of Islamic Banking system with a specific focus on ‘Cash Waqf’. With a view to accomplishing this research the author has reviewd relevant primary and secondary research works. Moreover, his experience in banking sector has also strengthened the thread of this research. The author, through his lucid deliberation and articulation, has endeavored to spell out that public welfare is translated through different mechanisms in each and every phase of the activities of Islamic Banks. Only a meticulous appreciation can reveal the far reaching impact of such activities upon the society and state. Cash Waqf, an effective tool, in fact, inherently retains the potentials to fulfil the necessity of human being as well as to significantly contribute in constructing societal infrastructure. ইসলামী ব্যাংকের প্রতিটি কার্যক্রমে জনকল্যাণকে প্রধান উপাদান হিসেবে বিবেচনা করা হয়। ইসলামী ব্যাংক ব্যবস্থার নানামুখী জনহিতকর কার্যক্রম তুলে ধরার উদ্দেশ্যে রচিত এ প্রবন্ধটিতে পর্যালোচনা ও বিশ্লেষণ পদ্ধতির প্রয়োগ করা হয়েছে এবং বিশেষ প্রসঙ্গ হিসেবে ক্যাশ ওয়াকফকে বাছাই করা হয়েছে। প্রবন্ধটিতে প্রাথমিক ও দ্বৈতয়িক সাহিত্যকর্ম থেকে তথ্য-উপাত্ত গ্রহণের পাশাপাশি প্রবন্ধকারের অভিজ্ঞতার আশ্রয় নেয়া হয়েছে। প্রবন্ধ থেকে প্রমাণিত হয়েছে যে, ইসলামী ব্যাংকিং কার্যক্রমে ভিন্ন ভিন্ন মাত্রা ও আঙ্গিকে জনকল্যাণ সাধিত হয়। কাল পরিক্রমায় সমাজ ও রাষ্ট্রে এর স্পষ্ট প্রভাব দৃশ্যমান হয়। এক্ষেত্রে ক্যাশ ওয়াকফ এক দীপ্তিমান আলোকবর্তিকা। এর মাধ্যমে একাধারে মানুষের প্রয়োজন পূরণের পাশাপাশি সমাজের অবকাঠামোগত উন্নয়নও সম্ভব।
ইসলামী ব্যাংকিং-এ সঞ্চয় নীতি ও মুনাফা বণ্টন পদ্ধতি : সমস্যা ও উত্তরণ উপায় |Savings Policy and Profit Distribution System in Islamic Banking : Problems and Ways Out
Authors: Masum Abdullah , Hammad Obaidur Rahman ,   (CSAA), Senior Deputy Mufti at Jamia Darul Uloom Motijhil, Dhaka, Bangladesh.
Published: September 2023

Thoughts of Islamic banking has essentially begun as a preventive measure against usurious banking system. That is why, some ideological aspects of Islamic economics had to be given way in the beginning as ‘interim’ considerations. One of those ‘interim’ issues is the interest-bearing banking savings system. In keeping with this, the DPBM’ (Daily Product Basis Method) method was approved on a temporary basis. This method is valid though; However, it does not reflect the ideal application of Mudarabah due to various reasons. Islamic banking is now almost half a century old. Many contemporary jurists feel that there is a need to think and research a more sustainable model for Islamic banking in addition to those ‘interim’ considerations. This article has proposed some ideal and unique outlines and models for Islamic banking through a review of conventional savings systems. The ‘Trading House Model’ has been proposed as the prime ideological model and it will be managed on the basis of Mudarabah and Shirkat. Besides, loan-based savings house model and waqf house model have also been proposed through deductive method. The author argues that although there are complications in the implementation of these models, it would not be fitting to practice the Islamic banking model based on the ongoing Murabaha, DPBM system. ইসলামী ব্যাংকিং চিন্তা শুরু হয়েছে মূলত সুদী ব্যাংকিং পদ্ধতির প্রতিরোধমূলক ব্যবস্থা হিসাবে। যে কারণে শুরুতে ‘অন্তর্বর্তীকালীন’ বিবেচনায় ইসলামী অর্থনীতির আদর্শিক কিছু বিষয়ে ছাড় দিতে হয়েছিল। সেই ‘অন্তর্বর্তীকালীন’ বিষয়গুলোর অন্যতম হলো, সুদী ব্যাংকিং সঞ্চয় পদ্ধতি। একে বহাল রাখতে গিয়ে ‘ডিপিবিএম’ (ডেইলী প্রডাক্ট বেসিস মেথড) পদ্ধতি সাময়িককালের বিবেচনায় অনুমোদন দেয়া হয়েছিল। এ পদ্ধতি যদিও বৈধ; তবে এতে মুদারাবার আদর্র্শিক প্রয়োগ নানা কারণে প্রতিফলিত হয় না। বতর্মানে প্রায় অর্ধশতাব্দীকাল অতিক্রম করছে ইসলামী ব্যাংকিং। যুগসচেতন বিদগ্ধ ফকীহগণের অনেকেই মনে করেন এখন সেই ‘অন্তর্বর্তীকালীন’ বিবেচনাগুলের পাশাপাশি ইসলামী ব্যাংকিং এর জন্য আরও টেকসই কোনও মডেল নিয়ে চিন্তা ও গবেষণা করা দরকার। বক্ষ্যমাণ প্রবন্ধে প্রচলিত সঞ্চয় পদ্ধতির পর্যালোচনার মাধ্যমে ইসলামী ব্যাংকিং এর জন্য আদর্শ ও স্বতন্ত্র কিছু রূপরেখা ও মডেল প্রস্তাব করা হয়েছে। মূল আদর্শিক মডেল হিসাবে ‘ট্রেডিং হাউজ মডেল’ প্রস্তাব করা হয়েছে। যা মুদারাবা ও শিরকতের ভিত্তিতে পরিচালিত হবে। পাশাপাশি অবরোহ পদ্ধতির মাধ্যমে করজ ভিত্তিক সেভিং হাউজ মডেল ও ওয়াকফ হাউজ মডেলও প্রস্তাব করা হয়েছে। এসব মডেল বাস্তবায়নে জটিলতা থাকলেও চলমান মুরাবাহা, ডিপিবিএম পদ্ধতি ভিত্তিক মডেল অনুশীলন অব্যাহত রাখা সমীচীন নয়।
ইসলামিক ফিনটেক : ধারণা এবং প্রয়োগ | Islamic Fintech : Concept and Application
Authors: uzzaman Zahid
Published: September 2023

The term fintech is a combination of the words finance and technology. This term is used for financial services companies providing technology-based products and services. Fintech is more powerful and smarter than the past times in modern times. In fact, fintech has created a new performance standard, positioning itself as a potential partner to traditional banking and industry through customer-centric services and products.From this point of view, Islamic fintech adds some additional guidelines to the general fintech framework.Islamic financial institutions provide Islamic finance services according to Islamic Shari’ah. Before adding a new product to Islamic finance, the product has to pass the Halal-Haram criteria. At the same time, it is necessary to verify whether the product is following the Maqasid al-Sharia or not. The purpose of this paper is to portray the key concepts and future action plans of Fintech and Islamic Fintech. This article follows the descriptive and analytical approach and endeavors to demonstrate that in contemporary world fintech is an inevitable subject for financial companies and institutions. Along with general fintech, Islamic fintech has also become important. Thus, it is the high time to accelerate the progress of Islamic finance by setting up a comprehensive structure. সারসংক্ষেপ : ফিনটেক পরিভাষাটি ফাইন্যান্স ও টেকনোলজি শব্দের সমন্বয়ে গঠিত। টেকনোলজিভিত্তিক পণ্য ও সেবা প্রদানকারী ফাইন্যান্সিয়াল সার্ভিস কোম্পানির ক্ষেত্রে এ পরিভাষাটি ব্যবহৃত হয়। ফিনটেক অতীত সময় থেকে আধুনিক সময়ে আরও বেশি শক্তিশালি এবং স্মার্ট। বাস্তবে ফিনটেক নতুন একটি কর্মক্ষমতার মানদ- তৈরি করেছে, গ্রাহক কেন্দ্রীক সেবা ও প্রোডাক্টের মাধ্যমে প্রচলিত ব্যাংকিং এবং ইন্ডাস্ট্রির সম্ভাব্য অংশীদার হিসেবে নিজেদের অবস্থান পরিষ্কার করেছে। এ দৃষ্টিকোণ থেকে ইসলামী ফিনটেকের সাথে সাধারণ ফিনটেকের কাঠামোতে কিছু বাড়তি নির্দেশনা যুক্ত হয়। ইসলামী শরীয়া মোতাবেক ইসলামিক ফাইন্যান্স সেবা প্রদান করে যাচ্ছে। ইসলামিক ফাইন্যান্সে নতুন কোনো প্রডাক্ট যুক্ত করার আগে প্রডাক্টটির হালাল-হারামের মানদ-ে উত্তীর্ণ হতে হয়। একই সাথে প্রডাক্টটি মাকসিদ আল-শরীয়া অনুসরণ করছে কিনা এ সম্পর্কিত বিষয়সমূহও যাচাই করতে হয়ে। ফিনটেক এবং ইসলামিক ফিনটেকের মূল ধারণা এবং ভবিষ্যতের কর্মপরিকল্পনা সৃষ্টি করা এই প্রবন্ধের উদ্দেশ্য। বর্ণনা ও বিশ্লেষণমূলক পদ্ধতিতে রচিত এ প্রবন্ধ থেকে প্রমাণিত হয়েছে, ফিনটেক ফাইন্যান্সিয়াল কোম্পানি ও প্রতিষ্ঠানের জন্য এক অনিবার্য বিষয়। সাধারণ ফিনটেকের পাশাপাশি ইসলামী ফিনটেকও গুরুত্বপূর্ণ হয়ে ওঠেছে। ফলে এর পরিপূর্ণ একটি কাঠামো দাঁড় করিয়ে ইসলামী ফাইন্যান্সের অগ্রযাত্রা তরান্বিত করা সময়ের দাবী।
ইসলামী ব্যাংকসমূহের কর্পোরেট কালচার : পরিপ্রেক্ষিত বাংলাদেশ|Corporate Culture in Islamic Banks : Bangladesh Perspective
Authors: Rahman Muhammad Habibur
Published: September 2023

Establishing an Islamic bank signifies the inauguration of a particular type of corporate culture, where two potentially conflicting forces have to be reconciled. The first of these is to sustain commercially in competition with conventional banks operating in the same market and the second one is to comply with the principles of Shari’ah compulsorily. Since Islamic banking is designed to implement Islamic values in the field of finance and banking a different and ideal corporate culture is established by following those values and the same is reflected in their activities. The purpose of this article is to outline the corporate culture of Islamic banks and to focus on the role of Islamic banks in the development of an ideal corporate culture so that the Islamic banks of the country can initiate necessary steps to generate a magnificent corporate culture. This article has mainly followed descriptive and analytical method. This write-up has analysed various published books, articles, websites on the topic and recent annual report of Islamic banks of Bangladesh and it has become evident that the corporate culture developed in the Islamic banking system is more effective and beneficial than that of conventional banking system; However, Islamic banks in the country require to be more vigilant in order to establish an ideal and sustainable corporate culture. সারসংক্ষেপ : ইসলামী ব্যাংক প্রতিষ্ঠার মানে হচ্ছে এক বিশেষ ধরনের প্রাতিষ্ঠানিক সংস্কৃতির সূচনা, যেখানে দুটি সম্ভাব্য বিরোধপূর্ণ বাধ্য-বাধকতার মধ্যে সমন্বয় সাধন করতে হয়। এর মধ্যে প্রথমটি হলোÑ একই মার্কেটে পরিচালিত প্রচলিত ব্যাংকগুলোর সাথে বাণিজ্যিকভাবে প্রতিযোগিতায় টিকে থাকা; অন্যদিকে আবশ্যিকভাবে শরী‘আহ্্ নীতিমালা পরিপালন। আর্থিক ও ব্যাংকিং খাতে ইসলামী মূল্যবোধ বাস্তবায়নের উদ্দেশ্যে ইসলামী ব্যাংকিং প্রবর্তন করা হয়েছে। সেই মূল্যবোধ অনুসরণের মাধ্যমে একটি ভিন্ন এবং আদর্শ প্রাতিষ্ঠানিক সংস্কৃতি প্রতিষ্ঠিত হয় এবং তা প্রতিষ্ঠানের কার্যকলাপে প্রতিফলিত হয়। আলোচ্য প্রবন্ধটি রচনার উদ্দেশ্য হচ্ছে, ইসলামী ব্যাংকিং- এর প্রাতিষ্ঠানিক সংস্কৃতির রূপরেখা তুলে ধরা এবং একটি আদর্শ প্রাতিষ্ঠানিক সংস্কৃতির বিকাশে ইসলামী ব্যাংকসমূহের ভূমিকা সংক্ষেপে আলোকপাত করা; যেন দেশের ইসলামী ব্যাংকসমূহ একটি মহৎ প্রাতিষ্ঠানিক সংস্কৃতি বিকাশে প্রয়োজনীয় পদক্ষেপ গ্রহণ করতে পারে। প্রবন্ধটি রচনার ক্ষেত্রে প্রধানত বর্ণনামূলক ও বিশ্লেষণমূলক পদ্ধতি অবলম্বন করা হয়েছে। বিষয়বস্তুর উপর প্রকাশিত বিভিন্ন গ্রন্থ, নিবন্ধ, ওয়েবসাইট এবং বাংলাদেশের ইসলামী ব্যাংকসমূহের সর্বশেষ বার্ষিক প্রতিবেদনে সন্নিবেশিত তথ্য বিশ্লেষণ করা হয়েছে এবং গবেষণার ফলাফলে প্রতিভাত হয়েছে যে, ইসলামী ব্যাংকিং ব্যবস্থায় যে কর্পোরেট কালচার গড়ে উঠে তা প্রচলিত ব্যাংকিং ব্যবস্থার চেয়ে বেশি কার্যকর এবং কল্যাণকর; যদিও একটি আদর্শ এবং টেকসই কর্পোরেট কালচার বা প্রাতিষ্ঠানিক সংস্কৃতি তৈরির জন্য দেশের ইসলামী ব্যাংকগুলোকে আরো সতর্ক হওয়ার প্রয়োজন রয়েছে।
ইসলামী অর্থব্যবস্থা মানবকল্যাণ ও টেকসই উন্নয়নের অনন্য পদ্ধতি : একটি পর্যালোচনা | Islamic Finance as a Unique Approach to Human Welfare and Sustainable Development : A Review
Authors: Kaosar Mohammad Nuruddin
Published: September 2023

The global economy has a great contribution as the driving force of human civilization. Currently, there are four main types of economic systems in the world. For example, Islamic economy, Capitalist economy, Socialist economy and Mixed economy. Islamic economy stands in contrast to the conventional economy systems and has presented most effective methods and strategies for the welfare and sustainable development of humankind in the light of the guidance of the Qur’an and Sunnah. In this article, the multifaceted guidelines of Islamic economy for human welfare and sustainable development have been presented in a descriptive and analytical manner. This paper evidently demonstrates that in Islamic economy, the needs of people are prioritized and addressed and thus a continuous stream of welfare flows. Moreover, the author has also endeavored to discuss other vital aspects of Islamic economy namely, Zakat and Ushr, Qard-al-Hasanh, implementation of inheritance law and establishment of Bayt al-mal etc. Due to the proper implementation of these aspects, as the study argues and demonstrates, the financial system gains momentum and sustainable development is accelerated. সারসংক্ষেপ : মানব সভ্যতার চালিকাশক্তি হিসেবে বিশ^ব্যাপী অর্থনীতির ব্যাপক অবদান রয়েছে। বর্তমানে পৃথিবীতে প্রধানত চার ধরনের অর্থনৈতিক ব্যবস্থা প্রচলিত রয়েছে যেমন, ইসলামী অর্থব্যবস্থা, পুঁজিবাদী বা ধনতান্ত্রিক অর্থব্যবস্থা, সমাজতান্ত্রিক অর্থব্যবস্থা এবং মিশ্র অর্থব্যবস্থা। ইসলামী অর্থব্যবস্থা প্রচলিত অর্থ ব্যবস্থাগুলোর বিপরীতে দাঁড়িয়ে কুরআন-সুন্নাহর নির্দেশনার আলোকে মানবজাতির জন্য কল্যাণকর ও টেকসই উন্নয়নের চূড়ান্ত পদ্ধতি ও কর্মকৌশল উপস্থাপন করেছে। অত্র প্রবন্ধে মানবকল্যাণ ও টেকসই উন্নয়নে ইসলামী অর্থব্যবস্থার বহুমুখী নির্দেশনাসমূহ বর্ণনা ও বিশ্লেষণ পদ্ধতিতে তুলে ধরা হয়েছে। যা থেকে প্রমাণিত হয়েছে, ইসলামী অর্থব্যবস্থায় মানুষের প্রয়োজনগুলো ক্রমানুসারে প্রাধান্য দিয়ে এর সমাধান করা হয় বলে ব্যাপকহারে কল্যাণের অবিরত ধারা প্রবাহিত হয়। তাছাড়া ইসলামী অর্থব্যবস্থার অন্যান্য গুরুত্বপূর্ণ বিষয়গুলোও এখানে প্রতিষ্ঠার প্রয়াস চালানো হয়। যেমন, যাকাত ও উশর, করযে হাসানা, মিরাসী আইনের বাস্তবায়ন ও বায়তুলমালের প্রতিষ্ঠা ইত্যাদি। এর ফলে অর্থব্যবস্থা গতিশীলতা অর্জন করে ও টেকসই উন্নয়ন ত্বরান্বিত হয়।
বাংলাদেশে ইসলামি ব্যাংকিংয়ে ব্যাসেল-৩ নীতিমালা পরিপালন : একটি পর্যালোচনা|Application of Basel-3 in Islamic Banking Industry of Bangladesh : A Critical Analysis
Authors: Mustafa Muhammed Gulam
Published: September 2023

Bank is a financial institution which collects idle money temporarily from the public and lends to other people as per need. Basel Committee was formed in 1974 to protect public deposits in banks. The prime objective of the Basel Committee on Banking Supervision (BCBS) is to build a sustainable banking structure to deal with the financial crisis. This article aims to review the policies formulated by the Basel Committee to protect banks in the face of the financial crisis which is reflected in the structure, strategy and application of Islamic banking. The research is predominantly descriptive and analytical. The study is based on secondary data which were collected from Bangladesh Bank, daily newspapers and other publications. The research result has demonstrated that the Basel accords serve as alternative of Islamic banking structure. The author argues that effective compliance with the Islamic banking structure will preserve all aspects of the customer and the banking sector and will play a significant role in achieving socio-economic welfare. সারসংক্ষেপ : ব্যাংক এমন এক আর্থিক প্রতিষ্ঠান যা জনসাধারণের কাছ থেকে অস্থায়ীভাবে অলস অর্থ সংগ্রহ করে এবং প্রয়োজন অনুসারে অন্য লোকদের ঋণ দেয়। ব্যাংকে গচ্ছিত জনগণের আমানতসমূহ রক্ষা করার নিমিত্তে ১৯৭৪ সালে ব্যাসেল কমিটি গঠিত হয়। ব্যাসেল কমিটির মূল উদ্দেশ্য হলো আর্থিক মন্দা মোকাবেলায় একটি টেকসই ব্যাংকিং কাঠামো গড়ে তোলা। এই প্রবন্ধের মূল উদ্দেশ্য হল আর্থিক সংকটের মুখে ব্যাংকগুলোকে রক্ষা করার জন্য ব্যাসেল কমিটি কর্তৃক প্রণীত নীতিগুলো পর্যালোচনা করা যা ইসলামী ব্যাংকিং কাঠামো, কর্ম-কৌশল এবং প্রয়োগে প্রতিফলিত হয়। গবেষণাটি বর্ণনামূলক এবং বিশ্লেষণাতœক। বাংলাদেশ ব্যাংক সার্কুলার, দৈনিক সংবাদপত্রসমূহ এবং অন্যান্য প্রকাশনা থেকে সংগ্রহ করা সেকেন্ডারি তথ্য-উপাত্তের উপর ভিত্তি করে গবেষণা করা হয়েছে। গবেষণা ফলাফলে দেখা যায় যে, ব্যাসেল চুক্তি ইসলামী ব্যাংক কাঠামোর বিকল্প। আমরা যদি পুরোপুরিভাবে ইসলামী ব্যাংকিং কাঠামো অনুসরণ করতে পারি, তাহলে গ্রাহক তথা ব্যাংকিং সেক্টরের সকল দিক সংরক্ষিত থাকবে এবং আর্থ-সামাজিক কল্যাণ সাধনে গুরুত্বপূর্ণ ভূমিকা রাখবে।
ব্যাংক ও আর্থিক প্রতিষ্ঠানের যাকাত মূল্যায়ন ও হিসাবয়ন পদ্ধতি|Zakat Determination and Accounting Methods of Banks and Financial Instiutions
Authors: Khandakar Mohammad Rahmatullah
Published: September 2023

Zakat ranks third among the five main pillars of Islam. As an economic act of worship, Allah, the Exalted, has made it obligatory on able Muslims. The role of Zakat in implementing the great goals of Shari’ah, such as the welfare of people, especially the establishment of economic justice in human society, is undeniable. At present, corporate bodies are recognized as legal persons. There exists divergent analysis, views and practices regarding the issue whether to pay zakat on the assets of banks and financial institutions as a legal person or what will be the determination process and accounting method. In this article various aspects and analysis of Sharia’h principles and widely practiced methods of accounting in zakat assessment of Islamic banks and financial institutions in accordance with the Shari’ah principles have been highlighted. This article has followed descriptive, analytical and review method. It is evident from this article that although there exist differences of opinion among jurists and scholars regarding the assessment process and accounting method of paying zakat on the assets possessed by banks and financial institutions, there is a consensus among them that zakat must be collected on the assets of these institutions to implement the goals and objectives of Shari’ah. সারসংক্ষেপ : ইসলামের প্রধান পাঁচটি স্তম্ভের মধ্যে যাকাতের অবস্থান তৃতীয়। অর্থনৈতিক ইবাদত হিসেবে এটিকে মহান আল্লাহ সক্ষম মুসলমানদের ওপর বাধ্যতামূলক করেছেন। মানুষের কল্যাণ বিশেষ করে মানবসমাজে অর্থনৈতিক সুবিচার প্রতিষ্ঠার মতো শরী‘আহর মহান লক্ষ্য-উদ্দেশ্য বাস্তবায়নে যাকাতের ভূমিকা অনস্বীকার্য। বর্তমানে কর্পোরেট প্রতিষ্ঠানগুলো আইনানুগ ব্যক্তি (ষবমধষ ঢ়বৎংড়হ) হিসেবে স্বীকৃত। আইনানুগ ব্যক্তি হিসেবে ব্যাংক ও আর্থিক প্রতিষ্ঠানের সম্পদের ওপর যাকাত প্রদান করতে হবে কিনা, করলে তার নির্ধারণ প্রক্রিয়া ও হিসাবায়ন পদ্ধতি কী হবে-এ নিয়ে নানা বিশ্লেষণ ও অনুশীলন রয়েছে। বক্ষ্যমাণ প্রবন্ধে শরী‘আহর নীতিমালার অধীনে ইসলামী ব্যাংক ও আর্থিক প্রতিষ্ঠানের যাকাত মূল্যায়নে শারঈ নীতিমালা ও হিসাবায়নের বহুল অনুশীলিত পদ্ধতিগুলোর নানা দিক ও বিশ্লেষণ তুলে ধরা হয়েছে। বর্ণনা, বিশ্লেষণ ও পর্যালোচনামূলক পদ্ধতিতে রচিত এ প্রবন্ধ থেকে স্পষ্ট হয়েছে যে, ব্যাংক ও আর্থিক প্রতিষ্ঠানের কাছে যে সম্পদ রয়েছে তার ওপর যাকাত প্রদানের মূল্যায়ন প্রক্রিয়া ও হিসাবায়ন পদ্ধতি নিয়ে মুজতাহিদ ও ফকিহগণের মধ্যে মতপার্থক্য থাকলেও শরী‘আহর লক্ষ্য-উদ্দেশ্য বাস্তবায়নে এসব প্রতিষ্ঠানের সম্পদের ওপর যাকাত আদায় করতে হবে মর্মে তাদের মধ্যে ঐকমত্য রয়েছে।
বাংলাদেশে ইসলামিক ব্যাংকিং এ ইসতিজরার বিনিয়োগ: সম্ভাবনা ও চ্যালেঞ্জ|Istijrār Financing in Islamic Banking of Bangladesh : Prospects and Challenges
Authors: Rahman Md. Habibur , Chowdhury N. M. Shafiul Islam ,   Academy of Business Professionals (ABP), Dhaka, Bangladesh.
Published: September 2023

This study aims to discuss the prospects and challenges of istijrar financing in the Islamic banking of Bangladesh. Istijrar is a sale-based Shari’ah-compliant supply agreement. Under istijrar, regular supplies of products are made by a master agreement without recurring the contract upon each supply. The price will be calculated later and paid accordingly. This study uses content analysis and qualitative interview methods and conducted 13 interviews with the selected respondents, comprised of Islamic banking experts, Shari’ah experts, and regulatory officials. The ‘thematic analysis’ method has been used to investigate the qualitative data. The study finds that applying istijrar in Islamic banking sector of Bangladesh will be convenient for both banks and clients. Istijrar can be applied independently or as an addition to any other existing mode of investment. Generally, Istijrar can be used for investments such as Murabaha, Mu'azzal, Murabaha post-import etc. Investment through this mode will save time, labor, cost etc. and also reduce potential Shari’ah violations related to Murabaha. However, since Istijrar is a new investment method, various types of training sessions should be arranged among all stakeholders of Islamic banking including bankers, customers, suppliers and Shari’ah officials to increase their knowledge and awareness. সারসংক্ষেপ : ইসতিজরার (الاِسْتِجْرَارِ ) শরীয়াহসম্মত একটি সরবরাহ চুক্তি, যেখানে বারবার চুক্তি করা ব্যতিরেকে প্রধান একটি চুক্তির আওতায় নিয়মিতভাবে পণ্য সরবরাহ করা হয় এবং পরবর্তীতে হিসেব করে পণ্য মূল্য পরিশোধ করা হয়। বাংলাদেশে ইসলামী ব্যাংকিং-এ ইসতিজরার বিনিয়োগ সংক্রান্ত সম্ভাবনা ও চ্যালেঞ্জ বিশ্লেষণ করা এ প্রবন্ধের লক্ষ্য-উদ্দেশ্য। এ প্রবন্ধ রচনার ক্ষেত্রে কন্টেন্ট পর্যালোচনা এবং গুণগত সাক্ষাতকার পদ্ধতি ব্যবহার করা হয়েছে। এখানে ইসলামিক ব্যাংকিং কর্মকর্তা, শরীয়াহ কর্মকর্তা এবং বাংলাদেশের কেন্দ্রীয় ব্যাংক কর্মকর্তার সমন্বয়ে ১৩টি একক সাক্ষাতকার গ্রহণ করা হয়েছে। প্রবন্ধের ফলাফল অনুযায়ী বাংলাদেশে ইসলামিক ব্যাংকিং-এ ইসতিজরার বিনিয়োগ ব্যাংক ও ক্লায়েন্ট উভয়ের জন্য সুবিধাজনক হবে। স্বতন্ত্রভাবে কিংবা বিদ্যমান অন্য কোনো বিনিয়োগের সংযোজন হিসেবে ইসতিজরার প্রয়োগ করা যাবে। সাধারণত মুরাবাহা, মু’আজ্জাল, মুরাবাহা পোস্ট-ইমপোর্ট ইত্যাদি বিনিয়োগের ক্ষেত্রে ইসতিজরার ব্যবহার করা যাবে। ইসতিজরার বিনিয়োগের মাধ্যমে সময়, শ্রম, খরচ ইত্যাদির সাশ্রয় হবে এবং মুরাবাহা সংক্রান্ত সম্ভাব্য শরীয়াহ লঙ্ঘনও হ্রাস পাবে। তবে যেহেতু ইসতিজরার একটি নতুন বিনিয়োগ পদ্ধতি, তাই এর শিক্ষা ও সচেতনতা বৃদ্ধির লক্ষ্যে ব্যাংকার, কাস্টমার, সাপ্লায়ার এবং শরীয়াহ কর্মকর্তা থেকে শুরু করে ইসলামিক ব্যাংকিং-এর সর্বস্তরের স্টেকহোল্ডারদের মাঝে বিভিন্ন ধরনের প্রশিক্ষণ সেশনের ব্যবস্থা করতে হবে।
Prolonged School Closure Due to COVID-19 Pandemic and Adolescents’ Behaviour in Co-Education Public Day Secondary Schools Nakuru East, Kenya
Authors: Maina Mary Wambui , Ikenye John Brown Ndung’u , Gacohi Jane Njeri
Published: September 2023

The COVID-19 pandemic forced many governments to implement measures to curb the spread of the virus, some of which left an indelible negative impact on over 91% of the student population worldwide. Among these measures was the prolonged closure of schools, a decision by the Kenyan Government that posed substantial repercussions on the mental health of the adolescents, with some students showing an increase in drug substance use, change in sleeping and eating patterns, decrease in physical activities, and engagement in unprotected sex, an increase in screen time resulting from increasing in sedentary and risky behaviour. This study examined the relationship between prolonged school closure and adolescent students’ behaviours. A correlation research design was adopted to address the study objective, determining the strength and the direction of the relationship between the closure of schools and students' behaviours. The study was conducted in Nakuru East sub-county, Kenya, premised on the Cognitive Behavioural Theory. The target population constituted 2546 four and three students from four co-educational public secondary schools in the region. A sample size of 335 students was determined by calculation using Taro Yamane formulae 1973, which can be used when the target population is in the thousands. Using Stratified Random Sampling, data was collected using survey questionnaires. The data was further analysed using descriptive statistics, Pearson’s Correlation coefficient and regression analysis to establish the relationship between the study variables. The study established a significant relationship between prolonged closure of schools and adolescents’ behaviour, with sedentary activities and risky behaviours. This study was, however, limited to a specific set of four co-educational public day secondary schools located within Nakuru East Sub-County, Kenya. Still, the findings can be applied to show a change in behaviour to a broader population with similar characteristics. The study recommends further research within non-co-educational institutions.
Anayasa Mahkemesi ve Yargıtay Kararlarında Unutulma Hakkı ve Basın Özgürlüğü
Authors: Taçar Hatice Sümeyye
Published: September 2023

Bilgiye erişmek ve bilgiyi depolamak, teknolojik gelişmeler ile beraber hiç olmadığı kadar kolaylaşmıştır. Yıllar önce yaşanan bir olayı öğrenmek için gazeteye ulaşmak yerine internet aracılığıyla dakikalar içerisinde bilgiye erişmek olanaklı hale gelmiştir. İnternet aracılığıyla arşivlenen bilgilerin bireylere “unutulmama” gibi bir dönüşü olmuştur. Bireyin işlediği suçun, ismi Google’da aratıldığında görüntülenmesi, geleceğini serbestçe ve özgürce şekillendirmesini olumsuz yönde etkiler. Birey hakkındaki rahatsız edici bilgilerin dijital hafızadan silinmesini sağlamak amacıyla Anayasa Mahkemesi ve Yargıtay kararlarında “unutulma hakkı” kavramına yer verilmiştir. Unutulma hakkı, uygulamada erişimin engellenmesi yoluyla gündeme gelmektedir. Erişimin engellenmesi yolu her ne kadar yalnızca internet ortamında yer alan içerikler için söz konusu olsa da bu hakkın insan haklarıyla olan ilişkisi ve Yargıtay tarafından verilen kararlar göz önüne alındığında, kamunun kolayca ulaşabileceği yerde tutulan tüm kişisel veriler için unutulma hakkına başvurulabileceği hakkın amacıyla daha fazla bağdaşacaktır. Şüphesiz ki bireyin unutulma hakkı korunurken toplumun bilgi edinme hakkı ve basının ifade özgürlüğü kısıtlanmamalıdır. Bir yayının unutulma hakkı kapsamında değerlendirilebilmesi için yayının içeriği, yayında kaldığı süre, güncelliğini yitirme, tarihsel veri olarak kabul edilmeme, kamu yararına katkısı, habere konu kişinin kamuoyunda tanınırlığı, halkın ilgili yayına olan ilgisi unsurları bakımından irdelenmelidir. Bu çalışmada mevzuatta doğrudan yer edinmeyen unutulma hakkının Türk hukukundaki yeri ve unutulma hakkı ile basın özgürlüğü arasındaki sınır, Yargıtay ve Anayasa Mahkemesi kararları çerçevesinde anlatılmıştır.
Özgürlük ve Hukuk: Anayasacılığın Yitik Kavramları Üzerine Bir İnceleme
Authors: Bozoklu Mustafa
Published: September 2023

İnsanı ve dolayısıyla yaşamı merkezine almayan bütün düşünce sistemleri yanılsama olarak algılanır. Özgürlük hakkında da salt spekülasyon olmayan yaklaşımların ortaya koyulabilmesi için öncelikle yaşam olgusunun çözümlemesi yapılmalıdır. Bu bakımdan araştırmamız öncelikle; özgürlüğün konusunu, yani insanın içerisine uyandığı yaşam olgusu içerisinde gerçekleştirdiği fiillerini, Hannah Arendt’in kavramsallaştırmasıyla “insanlık durumunu”, başka bir ifadeyle insani varoluşu anlamaya yöneliktir. Ancak içerisinde bulunduğumuz neoliberal iklimin yarattığı çözülmelerle birlikte Arendt’in “emek”, “iş” ve “eylem” olarak tasnif ettiği insani etkinliklerde ortaya çıkan sapmalar, klasik yapısal yaklaşımlarla özgürlüğün imkanlarını aramamıza izin vermiyor. Bu nedenle neoliberalizmle birlikte iktisadileşmenin birey, toplum ve devlet düzeyinde yarattığı kendine özgü krizlerin kavram haritasını çıkarmak zorundayız. Bu değerlendirmelerin eşliğinde özgürlüğün yaşam içerisindeki yegane imkanı olarak hukukun mahiyetini, toplumsal biradalık halinin bir kendi’lik bilinci inşası için gerekliliğini, iktidarın kuruluşunu ve nihayetinde bütün bu başlıkların yekûnu olarak yurttaşlık kimliğini, kamusal alan inşasını ve anayasal mimariyi tartışabiliriz. Aksi bir yaklaşım çalışmamızın son bölümünde ele alacak olduğumuz Türkiye’de söz konusudur ki hukukun bu altyapı kurumları olmaksızın özgürlük üzerine yalnızca söylem üretilebilmektedir. Sonuç olarak çalışmamız bir anlamda devrimci anlarda yıkıcı bir surette ortaya çıkan özgürleşmeyi değil, zamana yayılan ve insani varoluşa istikrar kazandıran özgürlüğün inşasının imkanlarını arama çabasıdır.
Yapısal Sorunların Çözümünde Somut Norm Denetimi Yolunun İşlevsel Kılınması Üzerine Bir Değerlendirme
Authors: Gençtürk Ünal , Kolçak Hakan
Published: September 2023

Bireysel başvuruya konu olan yargı kararının dayandığı yasa hükmünü 1982 Anayasasına aykırı gören Anayasa Mahkemesi (AYM), bu durumu yapısal sorun olarak değerlendirmektedir. Söz konusu sorunun çözümü için AYM tarafından Türkiye Büyük Millet Meclisi’ne (TBMM) keyfiyet bildirilmekte; Anayasaya aykırı olduğu değerlendirilen yasa hükmünün değiştirilerek ya da yürürlükten kaldırılarak Anayasaya uygun hâle getirilmesi için çağrı yapılmaktadır. Çağrı kararlarının işlevselliği, bu kararlara yönelik gerekli teşri adımların etkin bir şekilde atılmamasından ötürü öğretide tartışılmaktadır. Bazı yazarlar tarafından çağrı kararlarının etkinliğini artırmak üzere çeşitli öneriler sunulmaktadır. Bazı yazarlar ise yapısal sorunların çözümünde çağrı kararlarından ziyade somut norm denetimi yolunun işlevsel kılınması gerektiğini ileri sürmektedir. Söz konusu yolun işlevsel kılınmasının mümkün olup olmadığı çalışmamızda değerlendirilmektedir. Türk anayasa yargısına ilişkin hükümler dairesinde AYM tarafından objektif somut norm denetimi yapılabilmektedir; ancak bireysel başvuruya ilişkin mevzuat ve bu mevzuatın tarihsel arka planı irdelendiğinde, AYM’nin bireysel başvurular kapsamında somut norm denetimi yolunu işlevsel kılma yetkisi bulunmadığı görülmektedir. Yine de belirtmek gerekir ki, hak ihlallerine sebebiyet veren yapısal sorunların giderilmesi noktasında devletin pozitif yükümlülüğü bulunmaktadır. Bireysel başvuruların incelenmesi esnasında somut norm denetiminin işlevsel kılınabilmesi de bahse konu yükümlülüğün yerine getirilmesinin bir gereği olarak değerlendirilebilir. Bu kapsamda, somut norm denetiminin sınırları anayasa değişikliği ile genişletilerek yapısal sorunların çözümünde AYM tarafından işlevsel kılınması sağlanabilir.
Milli Parkların Planlanması: Uzun Devreli Gelişme Planlarının İşlevi ve Hukuki Niteliği Üzerine Bir İnceleme
Authors: Yılmaz Harun
Published: September 2023

Korunan alanlar, yaşamsal alanların, biyoçeşitliliğin, ekosistemin ve doğal kaynakların sürdürülebilirliğinin sağlanması amacına hizmet eden alanlardır. Korunan alanlar küresel ölçekli doğa koruma politikalarının somutlaşmış halidir. Doğal miras özellikleriyle korunan alan olarak muhafazası önem arz eden varlıklardan birisi de milli parklardır. Milli parklar, doğal, kültürel ve estetik kaynakların belki de en iyi örneklerini temsil etmektedir. Milli parkların bugünü ve geleceği için planlama faaliyeti vazgeçilmezdir. Milli parklarda hazırlanacak öncelikli planlar uzun devreli gelişme planlarıdır. Uzun devreli gelişme planları, milli park anlayışının doğup geliştiği ABD’deki master planlardan ilham almaktadır. Uzun devreli gelişme planları birçok uzmanlık alanından yetkin kişilerin ortak çalışmalarının sonucunda meydana gelecek çok yönlü, kapsamlı, kendine özgü ve özel amaçlı planlardandır. Esasen uzun devreli gelişme planları milli parklara düzenli, tutarlı ve kapsayıcı bir çerçeve sunmaktadır. Uzun devreli gelişme planları, hem milli parkın fiziki yapısını ortaya koyan hem de milli park için benimsenecek strateji ile yürütülecek uygulamaları şekillendiren politika belgeleridir. Bu yönüyle uzun devreli gelişme planları tüm yönetim politikaları ve uygulamalarında sürekliliği hedefleyecektir. Yine milli parklar için hazırlanacak diğer planlara kaynaklık etmesiyle uzun devreli gelişme planları, söz konusu planlara yön verecektir. Uzun devreli gelişme planlarının önde gelen işlevi ise, tüm nesiller için milli parkların etkin korunması ile milli parklarda insan kullanımının sağlanması arasında en doğru uzlaşmayı temin etmektir. Gerçekten de gerek bugün gerekse gelecek için en ideal milli park yönetimi anlayışı, mümkün olduğunca zarar görmesi engellenen bu doğal güzelliklerin insan etkileşimleriyle kaynaştırılmasından geçmektedir. Çalışmada milli parklara ve milli parkların planlanmasına ilişkin verilecek bilgilerin ardından milli parklara özgü planlardan uzun devreli gelişme planlarının işlevi ve hukuki niteliği irdelenecektir.
Karar Analizi: Yargıtay Ceza Genel Kurulu’nun 05.02.2019 Tarihli, 2015/1-705 Esas ve 2019/59 Karar Sayılı Kararının Değerlendirilmesi (Kasten Öldürme/Netice Sebebiyle Ağırlaşmış Yaralama, Meşru savunma/Meşru Savunmada Sınırın Mazur Görülebilecek Bir Heyecan, Korku ve Telaşla Aşılması/Haksız Tahrik)
Authors: Kartal Melik
Published: September 2023

Kasten öldürme suçu ve netice sebebiyle ağırlaşmış yaralama suçu arasındaki yakın ilişki bu suçlar arasındaki farkın tespitini zorlaştırmaktadır. Bilhassa her iki suç bakımından öngörülen ceza aralığı dikkate alındığında bu farkın ortaya konulması önem arz etmektedir. Keza meşru savunma şartlarının oluşup oluşmadığı ya da bu sınırın aşılıp aşılmadığı, aşıldıysa nasıl aşıldığı meseleleri oldukça tartışmalı ve tespiti son derece önemli hususlardır. İşte bütün bu önemli tartışmaların olduğu bir Yargıtay Ceza Genel Kurulu kararının doktrine ve uygulamaya katkı sağlayacağını düşündüğümüzden söz konusu kararı değerlendirmeye çalıştık. Bu çalışmada Yargıtay Ceza Genel Kurulunun 05.02.2019 tarihli ve 2015/1-705 esas, 2019/59 karar sayılı kararı incelenmiştir. Bu çerçevede, çalışmada öncelikle karara esas olan maddi olay ve yargılama aşamasında mercilerin görüşleri aktarılmıştır. İkinci olarak ise, maddi olay fiilin maddi ve manevi unsurlarıyla hangi suç tipine uygun olduğu, olayda meşru savunma hukuka uygunluk sebebinin var olup olmadığı, yoksa cezayı etkileyen başkaca hallerin söz konusu olup olmadığı incelenmiştir.
İsviçre Medenî Kanunu’ndaki Miras Hukukuna İlişkin Değişikliklerin Türk Hukukuna Yansımalarının Değerlendirilmesi
Authors: Tokat Hüseyin
Published: September 2023

İsviçre’de son yüz on yılda aile yapısı ve sosyal yaşam koşulları temelden değişmiştir. Bu da miras hukukuna ilişkin hükümlerin, büyük ölçüde değişen demografik, ailevi ve sosyal yaşam gerçekliklerine uygun hâle getirilmesi amacıyla kapsamlı bir değişiklik yapılması ihtiyacını doğurmuştur. Bu amaçla İsviçre’de miras hukuku alanındaki ilk değişiklik 18.12.2020 tarihli Federal Kanun ile yapılmıştır. Bu kapsamda İsviçre Medenî Kanunu’nun miras hukukuna ilişkin bazı hükümlerinde değişikliğe gidilmiş ve ayrıca bazı yeni hükümler öngörülmüştür. Bu değişiklikler, 1.1.2023 tarihinde yürürlüğe girmiştir. Yapılan yenilik ve değişikliklerin odak noktasını mirasbırakanın tasarruf serbestisinin genişletilmesi oluşturmaktadır. Bu amaçla ana-babanın saklı payları kaldırılmış, altsoyun saklı payı azaltılmış ve boşanma davalarında eşin saklı payının kaybı düzenlenmiştir. Bununla birlikte İsviçre kanun koyucusu, öğretide tartışmalı olan bazı hususlara açıklık getirmeye çalışmıştır. Nitekim eşler arasında mal rejimi sözleşmesi ile yapılan artık değere katılma oranına ilişkin anlaşma sebebiyle ortaya çıkan artışın nasıl ve hangi sırada tenkis edileceği düzenlenmiştir. Ayrıca öğretide ve uygulamada var olan görüş ayrılıklarını gidermek amacıyla miras sözleşmesinin bağlayıcılığına ilişkin hüküm değiştirilmiştir. Bu çalışmada da miras hukuku alanında yapılmış yenilik ve değişikliklerin 1.1.2023 tarihinde yürürlüğe giren ilk aşamasının İsviçre Medenî Kanunu’nda meydana getirmiş olduğu farklılıklar, Türk Hukuku ile karşılaştırmalı olarak ele alınmıştır. Bu sayede söz konusu farklılıkların Türk Hukuku bakımından olası bir kanun değişikliğine kaynaklık teşkil edip etmeyeceği hususu ortaya konulmaya çalışılmıştır.