Volume 7, Issue 28 (9-2017)                   jemr 2017, 7(28): 139-159 | Back to browse issues page


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Katebi A, Tavakkoli M. A Project Selection Model Based on Islamic Economy: Effect of Khoums in Project Selection. jemr. 2017; 7 (28) :139-159
URL: http://jemr.khu.ac.ir/article-1-1512-en.html

Abstract:   (304 Views)
According to Quran Karim verses and  hadiths, Shia jurisprudence necessitates paying Khoums. Since Khoums belong to surplus of earning, as a result  that should be considered in economic calculation of projects. Since this topic has been neglected in common economic evaluation of projects, this paper has addressed effect of considering Khoums in prioritize investment calculations in projects.  For this purpose selection of projects considered in two cases: a) with khoums and b) without khoums factored in. The result show prioritization and selection of projects are different in two cases. Results of study show a project had priority without khoums factored in, might place outside prioritize investment with khoums. On the other hand the project  is less profitable than other projects might place in priority compared other  projects, with considering Khoums in economic calculations.
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Type of Study: Applicable | Subject: پولی و مالی
Received: 2016/12/1 | Accepted: 2017/07/11 | Published: 2017/09/17

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