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Some readers might have interpreted Zaid [2000] as claiming that the accounting practices of the Islamic State already used or directly led to double entry. This comment puts Zaid's paper into the context of prior literature and points out that no evidence is offered in that literature or by Zaid to dispute an Italian origin for double entry. Nevertheless, there are clear influences from the Muslim world on some antecedents to Western accounting developments and on some features of pre-double-entry accounting in the West.

A disturbing feature of the conflict in the former Yugoslavia was the extent to which civilians were the target of military attacks by all three of the armed forces of the main ethnic communities. It was the military attacks by the armed forces of one of these ethnic communities—the Bosnian Croats (HZHB)—against Bosnian Muslim civilians and associated events in the Lasva Valley region of Central Bosnia from May 1992 to January 1994 that led to the indictment and eventual conviction of General Tihomir Blaskic.

The chapter examines national identities, foreign policy, & otherness (both as a negative & positive feature of identity) as they bear on US-Islam relations, especially in regard to Bosnia. The constructivist approach emphasizes identity as relational & discursive, ie, rooted in speech practices. US foreign policy articulations demonstrate the dependence of American national identity on positive as well as negative Muslim alterities (eg, "good" Bosnia vs "bad" Middle East), bifurcating Islam in the service of a US narrative that justifies & perpetuates American identity. 17 References. K. Coddon

As van Doorn-Harder rightly states, recent research on women in the Arab world has focused nearly exclusively on Muslim women. In this study of contemporary Coptic nuns, van Doorn-Harder offers us richly detailed observations of the lives of a rarely studied group of Egyptian women. Situating this discussion in the context of Coptic revival in Egypt, van Doorn-Harder gives a sense of the dynamic and evolving functions of the Coptic church, and how these have been reflected in Egyptian convents since the mid-1950s.

Since the eastward expansion of NATO dashed Moscow's early hopes of being integrated into the West, Russia has pursued an independent foreign policy focused mainly on Central Asia and the Middle East, including "rogue" states shunned by Washington. Among Russia's advantages are tens of thousands of Arabic-speaking former Soviet experts and a growing regional anti-Americanism. At the same time, Russian Muslims are becoming more assertive. Russia's dependence on the West for economic aid, however, sharply limits its margin of maneuver.

Islamic economics is part of the Islamic fundamentalist movement gaining ground in large parts of the Muslim world. The call is for a return to Islamic law, Shari'a, which is believed to offer solutions to economic and social problems of all times and all places. The most visible sign of Islamic economics is the establishment of Islamic banks in a number of countries all over the world. The article evaluates the success of these institutions, in both religious and economic terms. (DSE/DÜI)

The Conseil d'Etat and secularism. The advice rendered on 27 november 1989
The 27 November 1989 advice of the French Conseil d'Etat on the problem concerning secularism raised by a few Muslim girls who came to school with their hair hidden by a scarf signifies a two-fold shift : concerning the expertise function of the Conseil d'Etat, and concerning the meaning of secularism. The author identifies their expressions and seeks to show the issues and the consequences brought up by this double shift.

The participation of Pakistan in the affairs of the Middle East became increasingly important to Western policy-makers in the fifties. A Muslim state, relatively stable with a pro-Western attitude and occupying an important strategic position, Pakistan featured in the official Western thinking since the concept of the Middle East defence was first conceived. The author traces the positions of the USA and the U.K. regarding Pakistan's role in the Middle East defence plan. Background to the formation of the Baghdad Pact in 1955. (DÜI-Sen)

Describing the objective strategic situations shared by Israel and Iran - and Syria as well - in relation to Iraq, the author questions the contemporary relevance of Ben-Gurion's "periphery strategy" (alignment with the non-Arab states; support for the non-Muslim minorities in the Arab states). She contends that Islamic radicalism rather than "Realpolitik" is the dominant consideration that will continue to dictate Iranian policy. She suggests that an opening to Iraq rather than to Iran would be the wiser course for Israeli policy. (DÜI-Hns)

Islam's influence on political values and, as a result on the political behavior of the Muslim state, has traditionally been analyzed in terms of two general categories. These categories were the purely religious and the purely temporal, which in turn identified the interests of theological beliefs and transcendentally fixed ethical duties on the one hand and the interests of ruling dynasties, military and financial affairs on the other. The influence pattern, however, is more complex than the one suggested by the traditional approach.

Islam is a faith as well as a cultural commitment. Whether Islam also provides a framework of political ideology is still questionable. Some sociologists employ the notion "the politicization of the sacred" to depict this claim. Ideology is a very modern notion that Muslim thinkers have adopted from Western culture. The suggestion of the Moroccan philosopher Lahbabi, at a conference of C.E.R.E.S., that the arabized term "fikrologia" be employed as a substitute for "ideology," (in Arbaic:al-ideologiyya) nevertheless does not change this situation.

Interview with Ali Osman Mohamed Taha, leader of the opposition and one of the younger figures in the Constituent Assembly. He entered parliament representing the Islamic National Front (INF) in a Khartoum geographical constituency; following the Muslim Brothers' adherence to the Nimeiri regime, he was appointed leader to the last Nimeiri National Assembly, after having been in jail in 1970 and again in 1976. In this interview he discusses the opposition reaction to the government's statement issued by Prime Minister Sadiq al-Mahdi on the 7th of July. (DÜI-Asd)