Sadr al-Sharīʿah (d. 747/1346) is one of the theologians representing the later period of the Māturīdī kalām. He based his system of thought on his criticisms of Avicenna, al-Rāzī, and Ṭūsī. His criticism of these names stems from his own understanding of being. He thinks differently from the theologians of the later period on issues such as the essence-existence division, the superaddition of existence to essence, and the acceptance of mental being, which are accepted by the majority of theologians of (...) the later period. His understanding of being in question also influenced his analysis of the idea of the wahdat al-wujūd. In the study, some aspects of the framework proposed by Muhammed Bedirhan will be given first. Then, in order to make sense of Sadr al-Sharīʿah’s criticism of wahdat al-wujūd, the major understandings of wahdat al-wujūd will be summarized briefly, and finally, Sadr al-Sharīʿah’s analysis of wahdat al-wujūd will be examined and clarified using Bedirhan’s framework. Although the framework has subheadings, it classifies criticisms into two categories: rationally-based and sharʻī-based objections. Rational objections are directed from the traditions of kalām and philosophy, while sharʻī-based objections come from Salafi thinkers, faqihs, and sufis. The framework is comprehensive in classifying criticisms against the theory of wahdat al-wujūd. This framework will clarify Sadr al-Sharīʿah’s approach, and the source of his criticisms should be identified. According to Bedirhan, the sufis’ theory is in conflict with the members of other schools in two aspects, practical and theoretical. While the first one considers sufism a religious state (ḥal), the second one is the point that shapes the view of other intellectual groups on sufism in terms of the fact that sufism is also a science. Bedirhan has based the theoretical conflict part of his framework on the triple classification of al-Jābiri: burhān, beyān and irfān. According to al-Jābiri’s classification, sufism, which is included under the title of irfān, deals with the previous two traditions mentioned. However, burhan and beyan traditions also offer their criticisms of the epistemological and ontological acceptances of the irfān tradition. Behind the criticism of the traditions of thought towards each other is the claim that the metaphysical theory of the opposite group is insufficient. According to the presented framework Sadr al-Sharīʿah’s criticisms can be considered within not only the kalām tradition but also the sufi tradition, because he is a sufi who accepts ittihād as one of the “sayr sulūk” degrees. Sadr al-Sharīʿah’s explains two proofs by which sufis defend their metaphysical theory, and also presents a counter-proof based on the verbal commonality of sense knowledge and being. He also aims to point out the weakness of the metaphysical theory of sufis with the view that the idea of ittihād is unique to a certain degree. By mentioning Sadr al-Sharīʿah’s criticisms and explanations of wahdat al- wujūd, the study identifies Sadr al-Sharīʿah’s stance on the rational and sharʻī-based objections. (shrink)

Waqf system is a judical and financial institution of social security as well as the institutions which conduct educational, cultural, religious, public works, social aid and health investments. The waqf founders lined the services idealized by them in their deeds of trustee. It is aimed that these services countinue forever. This process survived for centuries primarily stemmed from this legal infrastructure, financial resources and efficient inspecting recording order. The accountancy culture which is on the basis of auditing and proper for (...) information characteristics of the accountancy within the Ottoman financial tradition may be read from the accountancy books kept in the awqaf. From another point of view that the waqf culture had survived for centuries primarily stemmed from this efficient, inspecting record order. (shrink)

Based on China’s mandatory requirement for listed firms to implement online voting in their annual general shareholder meetings, we investigate whether and how minority shareholders influence corporate environmental performance (CEP). We use the difference-in-difference approach and find that the implementation of online voting promotes minority shareholders’ participation in shareholder meetings, which, in turn, leads to improved CEP of listed firms. We discover that “local pollution” exposure and “the increasing awareness of listed firms’ environmental risks” are the main motives of minority (...) shareholders concerning listed firms’ environmental performance. Furthermore, we find that the minority shareholders improve CEP of listed firms through influencing groups with greater bargaining power. (shrink)