Ameer Majeed Dahdouh Al-Alili, Zaid Salam Abdullah
This research aims to clarify the actual works of criminal liability for crimes committed using cryptocurrency and to highlight the flaws of Iraqi legislation about this modern type of crime. Accordingly, an attempt has been made to analyse the elements, kinds, and difficulties of evidence, leading up to determining the legal system in which to protect from and suppress this type of crime, of which cyberspace is a part. This research is descriptive-analytical in nature, where legislation has been examined. The research indicates that the wide scope of risks involving cryptocurrency crimes makes it difficult to subject them to existing laws on movable property, especially since the legislator has omitted the criminalization of certain attacks like wallet hacking, while the sophisticated nature of making inquiries and collecting evidence complicates establishing a definitive link between the perpetrator and the transaction. All in all, this study finishes off with the need to develop or amend legislation to extend the definition of digital assets and criminalise attacks against them, strengthen investigative capacity in electronic tracking, establish units for cryptocurrency crimes, and regulate digital seizures and confiscation mechanisms. This further highlights the importance of modernising legislation in light of the criminal threat’s cryptocurrencies pose to upholding economic and legal security.
This study discusses a cryptocurrency model that is in accordance with Islamic sharia principles. The study was conducted using a qualitative method involving interviews with experts in digital technology and Islamic finance, as well as secondary data analysis from various literatures. The results of the study show differences in the views of scholars regarding the permissibility of cryptocurrency, where some state it is halal, some are haram, and others are neutral. The elements that make cryptocurrencycontroversial in sharia include uncertainty, excessive speculation, and the absence of supporting assets. This study offers a halal cryptocurrency model that is free from gharar, maysir, has supporting assets, is under the supervision of sharia authorities, is transparent, safe, free from usury, and is supported by fatwas. This model aims to provide a halal alternative for Muslims in transacting using modern cryptocurrency technology.
This study aims to analyze Islamic scholars' views on the halal or haram status of cryptocurrency in financial transactions according to Islamic jurisprudence (fiqh muamalah). Using a qualitative approach and comparative analysis method, this research explores the opinions of scholars and Islamic financial institutions regarding the use of cryptocurrency as a transactional tool. The results indicate two main groups of views: one group supports the use of cryptocurrency with specific conditions that align with Sharia, while the other group rejects it due to the presence of gharar (uncertainty) and maisir (speculation) in its use. This study provides a deeper understanding of the similarities and differences in scholars' arguments and their implications for Shariah decisions in the context of Islamic economics. The conclusion of this study is the importance of regulation and clear guidelines to ensure cryptocurrency’s compliance with Sharia principles.
The bachelor thesis describes current budget system and budget process in conditions of the Czech Republic. The thesis deals with the characteristic of the budget system, its structure and process on the central and local level. It also deals with principles and rules. The attention is focused on budget of local government in whole thesis. The thesis uses the analysis that compiles in the practical part concrete data of financing of public domains on the regional level. The budget of the South Bohemia region and other incidental budgets are analyzed. For this purpose are monitored budget years 2007, 2008 and 2009 from the data of the South Bohemian Regional Authority. The classes of revenues and expenses of budgets are compared for these years. The purpose of using of financial instruments and assessment of the management of South Bohemia region is also analyzed. The topic of the bachelor thesis solves the issue of public budgets that is - not for the first look - touching each of us. Each citizen pays taxes, administrative charges or local taxes, etc., that are revenues of local budgets. It is important to understand how significant the principal of the fiscal decentralization is and when competences are delegated from the central level to the level of regions and municipalities - on this level, they are closer to the citizen. This stands even for local budgets that the citizen can control, influence by elected representatives or he can go to meetings of the representative board on the regional and even on the municipal (local) level because of the decentralization.