Explore the vast range of titles available.

This paper presents a theoretical approach and an empirical study that demonstrate how the Islamic economic principle, Zakat, can achieving an ideal distribution of wealth. Indeed, if some researches allowed to develop the theory of distribution of wealth in Capitalism or Marxism context, the present research has a new contextual perspective, which is to introduce and implement the Islamic economic model from where emerges the notion of Zakat that plays an imminent role in decentralizing wealth as well as in resolving socioeconomic issues, such as poverty and economic inequalities among people. This statement will be confirmed throughout this paper and will be illustrated by the fact that Zakat have had a significant impact on balancing the economic wealth within society during the precolonial.

The main objective searched through this scientific contribution consists to remove certain ambiguities surrounding the concept of the performance of the public service in the Moroccan university context. The methodology adopted in this respect joins in an exploratory approach, based essentially on a thorough reading of a rich theoretical corpus relating to the higher education sector, thing which allowed us to create anastomoses between some academic writings. In this respect, our article focuses on two main axes: the first identifies certain writings relating to the term of the \"performance\". Indeed, this concept has flowed a lot of ink in the field of organization sciences. However, it remains complex and difficult to define, this is explained essentially by its contingent, relative, multidimensional, encompassing and integrating aspect. As for the second, we try there to elucidate the significance of the performance under its multidimensional character in the Moroccan public university. Consequently, twenty-one facets of university performance are put forward, namely: finance and economy, organization, reputation and brand image, internationalization, governance, employability- insertion , partnership, innovation and creativity, scientific research, identity, teaching and training, environment and ecology, diversification, societal performance, communication, technology, university size, entrepreneurship, conformity, extracurricular and democratization. To evaluate these performances, some performance indicators are highlighted.

The Islamic finance develops rapidly and its activity draws several stakeholders, Morocco is considered as one of the few Arab-Muslim countries not to have Islamic Bank. Morocco has everything to gain by integrating the Islamic finance. Who can bring fresh resources, and inject a new blood in our economy. Through our research we wonder about the place of Islamic finance in the financing of small and medium-sized enterprises, thanks in particular to an offer of financial products complementary to the classical system, which allows to meet the growing needs of SMES who struggle yet to find adequate sources of funding. We are going to present in a first time the Islamic financial system by focusing on the products of this branch of the conventional finance, and also the products offered by this new industry. In a second time we discuss the contribution of the conventional Finance in Morocco in relation to small and medium-sized enterprises.

Bu çalışma، Zekâtın idare ve yönetiminin، harcamaları güvenilir ve dürüstçe yapacak uzman kuruluşlar tarafından yapıldığında، iktisadi kalkınma ve yatırımların artmasındaki rolünü ortaya koymayı amaçlamaktadır. Çalışmanın yöntemi teorik ve pratik araştırmaya dayanmaktadır. Bu kapsamda İslam Âlimlerinin görüşlerinden çıkarımlar yapılmış، zekât mallarının yatırıma dönüştürülmesinin iktisadi etkileri ortaya konmuş ve Zekâtın yönetimi hususunda dört İslam ülkesinin kayda değer uygulamaları sunulmuştur. Ayrıca، İslam ülkelerinde Zekât yönetiminin karşılaştığı zorluklar ve çözüm önerileri özet halinde verilmiştir. Çalışmada Zekât yönetiminin iktisadi kalkınmada önemli bir role sahip olduğu; kişileri yoksulluktan kurtaracak ve kendi kendine yeter seviyeye ulaştıracak yatırım projeleri geliştirmek suretiyle fakirliğin azaltılmasında Zekât fonlarının başarılı olduğu sonucuna ulaşılmıştır. Böylece bu fonlar، kişilerin iş imkanlarına kavuşmalarına، sabit ve daimi bir gelir teminine katkı vermiş olacaktır.

The main objective searched through this scientific contribution consists to remove certain ambiguities surrounding the concept of the performance of the public service in the Moroccan university context. The methodology adopted in this respect joins in an exploratory approach, based essentially on a thorough reading of a rich theoretical corpus relating to the higher education sector, thing which allowed us to create anastomoses between some academic writings. In this respect, our article focuses on two main axes: the first identifies certain writings relating to the term of the \"performance\". Indeed, this concept has flowed a lot of ink in the field of organization sciences. However, it remains complex and difficult to define, this is explained essentially by its contingent, relative, multidimensional, encompassing and integrating aspect. As for the second, we try there to elucidate the significance of the performance under its multidimensional character in the Moroccan public university. Consequently, twenty-one facets of university performance are put forward, namely: finance and economy, organization, reputation and brand image, internationalization, governance, employability- insertion , partnership, innovation and creativity, scientific research, identity, teaching and training, environment and ecology, diversification, societal performance, communication, technology, university size, entrepreneurship, conformity, extracurricular and democratization. To evaluate these performances, some performance indicators are highlighted.

The Islamic finance develops rapidly and its activity draws several stakeholders, Morocco is considered as one of the few Arab-Muslim countries not to have Islamic Bank. Morocco has everything to gain by integrating the Islamic finance. Who can bring fresh resources, and inject a new blood in our economy. Through our research we wonder about the place of Islamic finance in the financing of small and medium-sized enterprises, thanks in particular to an offer of financial products complementary to the classical system, which allows to meet the growing needs of SMES who struggle yet to find adequate sources of funding. We are going to present in a first time the Islamic financial system by focusing on the products of this branch of the conventional finance, and also the products offered by this new industry. In a second time we discuss the contribution of the conventional Finance in Morocco in relation to small and medium-sized enterprises.

This article explores the concept of the social entrepreneur from an Islamic perspective, focusing on how Shari'ah principles and Islamic ethical values can guide entrepreneurial activities with a social dimension. The authors argue that social entrepreneurship inherently aims to provide innovative solutions to social and economic problems while generating positive community impact, aligning with the objectives of Shari'ah, which emphasize justice, solidarity, and the protection of public interests. The study analyzes the notion of social entrepreneurship in Western thought and contrasts it with the Islamic framework, which integrates both economic and ethical dimensions. It discusses the role of Islamic values such as honesty, trustworthiness, responsibility, and altruism in shaping the character of a social entrepreneur capable of balancing profit-making with community service. The paper also highlights historical Islamic practices such as waqf and zakat as early forms of sustainable social entrepreneurship that supported development and alleviated poverty. Furthermore, it stresses the importance of embedding these Islamic references into modern entrepreneurial practices to reinforce legitimacy and enhance responsiveness to the needs of Muslim societies. The authors conclude that the Islamic social entrepreneur is not merely an economic actor but a bearer of a civilizational mission that seeks comprehensive development and social justice through innovative tools rooted in religious and ethical values. Abstract Written by Dar AlMandumh, 2025, Using AI

Le contexte économique, dans sa globalité, impose aujourd'hui à l'entreprise marocaine les exigences de la mise à niveau économique et juridique. Cet environnement et l'évolution des modes de financement (Faiblesse des capitaux propres et recours systématiques aux concours bancaires aux taux relativement élevés) rendent vulnérables nombre d'entreprises marocaines, de taille moyenne, pour la plupart. Néanmoins beaucoup de défaillances pourraient être évitées. En effet, les difficultés sont visibles plusieurs années à l'avance. Le dirigeant peut donc, prévoir ces difficultés en amont compte tenu de la gestion des risques dans sa stratégie. La prévision des difficultés passe obligatoirement par la mise en place d'un dispositif de gestion cohérent et fiable, orienté prospectivement. Les défaillances sont généralement prévisibles et pourraient être évitées à temps par un contrôle de gestion plus rigoureux. Ainsi est-il donc, crucial de développer des outils de détection précoce des entreprises en difficultés ? Une gestion dynamique améliorée et préventive serait un soutien et non un couperet. Plusieurs indicateurs révélateurs de crise peuvent être appréciés, quelles autres solutions s'offrent aux dirigeants pour sortir leur société du marasme ?