• 무역상무연구
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• 제69권
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• pp.453-472
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• 2016

As globalization is widely expanded in Islamic world as well as huge capital like oil-money is looking for new investment areas, our government should keep eyes on the current situation of Muslim market. This study will focus on the research of operation model of Islamic insurance. It will analysis on the institutional aspects of Islamic insurance(Takaful) system, which is a step further on the basis of these previous researches about Islamic finance. Takaful is conducted with various machanism such as Wakala, Mudarabah, Waqf. The mechanism can also be intermingled with one another to form other diverse contracts. However most of them are focused on basic conceptual elements of Islamic insurance system. As public interests in Islamic insurance are increasing these days, many Islam related literatures are issued accordingly. But most of them were focused on basic aspect of Islamic financial system or on the study of business management structure. The conceptual approach to evaluate the Islamic insurance market shall become the foundation of operation in conventional business law and regulation penetrate to the Islamic business environment. Therefore, the research of the operation model in Islamic insurance system as well as the search of trade engineering basis.

• 한국재난정보학회 논문집
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• 제11권1호
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• pp.121-133
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• 2015

리스크 전가와 리스크 재무기법으로 많이 활용되는 전통적인 상업보험은 이자, 도박성, 불확실성을 내포하고 있다. Islamic Fiqh Academy는 1985년 전통적 상업보험이 이슬람 교리에 어긋난다고 판결하고 금지하였으며 대체방안으로 상호보험이나 타카풀보험을 권고하였다. 타카풀보험제도의 기본운영원리는 이슬람 공동체의 상호부조이다. 타카풀보험회사는 타카풀보험펀드를 설정하여 타카풀보험참가자(보험계약자)들의 위험관리를 위한 공동의 펀드로 운용하며 이는 타카풀보험회사의 주주펀드와 분리되어 운영된다. 타카풀보험회사는 단순히 타카풀보험계약을 관리하고 타카풀보험펀드를 투자하는 대리인 또는 운영자(operator)의 역할을 할 뿐이다. 타카풀보험은 전통적인 보험과 달리 보험운영 이익배당권, 임원선임권, 회계장부열람권이 부여된다. 따라서 국내기업이나 개인들은 리스크전가목적을 달성하는 한편 추가적인 혜택을 위하여 타카풀보험의 활용을 고려해야 한다.

• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.111-120
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• 2021

Takaful, which is an Islamic insurance instrument, manages risks in business, according to Shariah (Islamic law) principles and offers risk protection and savings assets. The study analyzes the comparative efficiency of takaful insurance companies by implementing empirical research. The study also provides a comprehensive literature review on the efficiency analysis of the takaful industry. The empirical part presents a wide range of efficiency comparisons of 41 takaful insurance companies in 16 countries between 2009 and 2014. The data enveloping analysis technique is utilized using the rDEA package in the R environment to compute the efficiency score. In the study, the technical efficiency, overall technical efficiency, and pure technical efficiency are calculated and compared per year and per country. The findings of the study suggest that the overall average efficiency scores of takaful companies are considerably high. The study results also indicate that the excess in the consumption of inputs decreases while the deficit in achieved outputs has been declining in the covered period. The study suggests the managers of the takaful companies can use the target efficiency scores, which are calculated by using the DEA analysis, as an ideal reference benchmark for planning their inputs and outputs.

• 동남아시아연구
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• 제24권1호
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• pp.89-132
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• 2014

This study examined Islamic economy of Malaysia. In this process, Islamic economy was classified two fields such as finance and consumption. In finance, this study focuses on development of Islamic banking, Islamic insurance(Takaful) and Islamic capital market and institutional support of Malaysia. In consumption, this study focuses on halal industry and halal certification system of Malaysia. As a result, two fields of Islamic economy in Malaysia are growing up more systematic and extensive than before. Because interest in Islam finance and style is increasing and government of Malaysia has been giving support to these fields. That is, Malaysia is aimed at global hub of Islamic finance and giving various supports to financial field. Indeed, Malaysia is making effort to internationalization and development of halal industry. From these active supports of Malaysia, Islamic economics of Malaysia will be developed and Malaysia will be a leader of Islamic economy in the world.

• Asian Journal of Business Environment
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• 제7권1호
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• pp.5-12
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• 2017

Purpose - In order to achieve the organizational objectives, the behavior of the employees and their collaboration with management should be taken into account. It has been shown that strategic behavior depends on a number of different factors. The aim of this article was determining the relationship between factors related to the strategic behavior. Research design, data, and methodology - Accordingly, a conceptual model was developed and tested in the form of a survey. Participants of the study were the employees working in the social Insurance company of Tehran. Data was collected using a questionnaire conducted among managers and the staff. A correlation model was used for data analysis by employing the SPSS software. Results - The findings showed there was a relationship between employees' engagement and the strategic behavior. Conclusions - Our research has demonstrated the effect of employees' engagement on the strategic-driven behavior, emphasizing the role of employees' engagement in health-care service firms. Although previous service research has focused on the factors that drive employees' performance, it seems that most of this research has been inspired by the idea of the service profit chain, focusing on the effect of employees' satisfaction on performance.

• Asian Pacific Journal of Cancer Prevention
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• 제17권sup3호
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• pp.269-273
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• 2016

Presently, the world population of the elderly is growing. By improving health hygiene and welfare indicators, mortality and birth rates decrease and life expectancy increases, making the present century the century of elderly. Aging is one of the main risk factors for development of cancer, which itself is the second cause of death in old people. This study was conducted to assess the prevalence of cancer in the elderly covered by the Islamic Republic of Iran Broadcasting (IRIB) insurance program and to obtain suitable programs for cancer screening and early detection, increase patient survival, improve elderly care and to reclaim the cost of treatment in comparison to the national and international statistics. This is a cross-sectional study conducted on all elderly patients diagnosed with malignancy based on their pathology reports. In this study, of the total 75,500 patients covered by IRIB insurance, 17.2% belonged to the elderly group, males accounting for 53.3%. The most common cancers in old men were prostatic cancer (61.3%), colon cancer (10.3%) cancer of the hematologic system, bladder cancer (9.6%), lung cancer (9.1%), thyroid cancer (3.9%) and brain tumors (1.3%). In the elderly women, the most common cancers were breast cancer (80.1%), colon cancer (5.1%), thyroid cancers (4.4%), bladder and hematologic system malignancies (3.6), lung cancer (2.9%) and brain tumors (0.7%). In addition, the prevalence of cancer was almost the same as national and international statistics. With the exception of non-melanoma skin cancer no difference was shown in prevalence of cancer between IRIB elderly patients and the other groups of cancer patients in Iran.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.293-308
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• 2020

This study aims to investigate the direct relationship between ownership structure, earnings manipulation, and organizational performance, and then examine the mediating effect of earnings manipulation in the relationship between ownership structure and organizational performance. This study collected and analyzed secondary data published in financial reports related to all insurance organizations listed in the Jordanian market during the study period (from 2009 until 2018). A panel data analysis was conducted, giving a total of 200 observations. The findings of this study concluded that ownership concentration, foreign ownership, and organization size affect organizational performance proxied by ROA, ROE, and EPS, more specifically, ownership concentration and organization size have a positive effect, whereas foreign ownership has a negative effect. At the same time, board of director ownership, organizational ownership, and CEO compensation did not affect organizational performance. Next, the board of director ownership, ownership concentration, foreign ownership, and CEO compensation affect earnings manipulation separately. In addition, earnings manipulation positively affects organizational performance proxied by ROA, ROE and EPS. This means that the higher the earnings manipulation is, the higher the organizational performance is. Finally, earnings manipulation mediates the relationship between ownership concentration and foreign ownership of ownership structure, and organizational performance.