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The aim of this paper is to explore inheritance planning amongst small business owners, which is important due to the complex nature of a business proprietor's estate and the fact that the latter sometimes have specific aspirations regarding the succession of the enterprise.

The article highlights the problems that can arise if a business owner dies intestate and then considers the levels of will ownership amongst small business owners in South Wales and attitudes to inheritance planning.

The primary research conducted found that a significant number of small business owners have not made a will (51 percent) and that the reasons for not doing so are complex and varied.

Several themes emerged from the study, such as the importance of contact with professional advisers, the impact of culture on inheritance planning, reliance on trust, the problems associated with complicated family circumstances and the effect of the current economic climate on attitudes to inheritance planning

The aim of this paper is to examine the inter-generational transfer by not only looking at the monetary transfer as discussed by many economists and sociologists but also by advancing the conceptual discussion and illustrating it with some examples of empirical comparison.

This paper provides recent theoretical and empirical work on inter-generational transfer from the viewpoint of different systems and compares it to the Islamic view of inheritance.

One finding of this paper is that the Islamic inheritance system is a socially and economically more comprehensive and broad framework than inter-generational transfers from another system.

This paper is considered as an original approach to the framework of the Quranic basic source and Islamic literature regarding inter-generational transfer compared to another system.

The paper aims to explore the road to independence of the less-fortunate women in early Hong Kong society and their means in passing of wealth after death. In the 1970s, about 400 Chinese wills from the 1840s to the 1940s were dug up on a construction site in Hong Kong. One-fourth of these were from women who had held a substantial amount of property. How they obtained this property intrigued us because, at that time, women were seen as subordinate to men and excluded from the labor market. Why they had wills led to further questions about Hong Kong society of that time and the role of women in it.

The analysis of this paper is based on archival data gathered from the Hong Kong Public Records Office. These data include 98 women’s wills filed from the 1840s to the 1940s and a 500-page government investigation report on the prostitution industry released in 1879. The former recorded valuable information of brief testators’ family and personal life history, amount of assets, and profolio of investment, etc. The latter included testimonials of brothel keepers and prostitutes and their life stories and the background of legalizing prostitution in early Hong Kong. Apart from basic quantitative analysis on women’s marital status, number of properties, nature of wills and number of brothels, qualitative analysis is directed to review the testator’s life of self-reliance, wealth accumulation and reasons of using wills for arranging wealth transmission after death.

In this paper, the authors found that because the colonial government declared prostitution legal, and only women could obtain employment by becoming prostitutes or brothel keepers, they earned their own livelihood, saved money and finally became independent. However, because these professions were not seen as “decent”, and these women were excluded from the formal marriage system, intestacy could cause problems for them. Through their socio-business connections, they became familiar with the Western concept of testate inheritance. So, they tended to use wills – a legal document by which a person assigns someone to distribute his or her property according to his or her wishes after his or her death – to assign their property.

Because only archival data are chosen for analysis, the research results may lack generalizability. Follow-up researches to examine whether the studied women acquired their wealth through their own work or simply as gifts from others are required.

This paper explores the understudied women’s life and method of estate passing after death in the early Hong Kong society. It fills the academic gap of women’s contribution to Hong Kong’s success and enriches our understanding on the important factors that could attribute women’s real independence.

There is a widely available object oriented (OO) programming language that is usually overlooked in the OO analysis, OO design, OO programming literature. It was designed with most of the features of languages like C++, Eiffel, and Smalltalk. It has extensive and efficient numerical abilities including concise array and matrix handling, like Matlab®. In addition, it is readily extended to massively parallel machines and is backed by an international ISO and ANSI standard. The language is Fortran 90 (and Fortran 95). When the explosion of books and articles on OOP began appearing in the early 1990s many of them correctly disparaged Fortran 77 (F77) for its lack of object oriented abilities and data structures. However, then and now many authors fail to realize that the then new Fortran 90 (F90) standard established a well‐planned object oriented programming language while maintaining a full backward compatibility with the old F77 standard. F90 offers strong typing, encapsulation, inheritance, multiple inheritance, polymorphism, and other features important to object oriented programming. This paper will illustrate several of these features that are important to engineering computation using OOP.

In high-tech markets, innovation is always generative and continuous both within the iteration in a product's development process and throughout the upgrade of multi-generational products. Inspired by this practical phenomenon, this study aims to explore the mechanism of innovation generativity and continuity to explain how future innovations benefit from current innovations.

The study conducted qualitative research to explore innovation generativity and continuity by investigating five electronic information enterprises. The authors employed the ambidexterity perspective to explore the research question.

The authors found innovation generativity has three dimensions: inheritance, metabolism and inspection. These three dimensions and their interactions are what forms the mechanism of innovation generativity and continuity. The authors also found many paradoxes that prompt enterprises to pursue innovation generativity and continuity, and through this innovation process, enterprises are able to attain continuous innovation.

This study theoretically uncovers “how” to carry out innovation generativity and continuity, as well as the antecedents and the outcome. The findings contribute to research on product innovation, continuous innovation and ambidexterity, and have implications for managers who seek to improve innovation generativity and continuity.

This research paper from Israel examines damaging family reactions to later‐life remarriage. It describes a study based on qualitative data from interviews with 17 children of elderly parents who had remarried and later reported their adult children to the social service agencies as abusers. An analysis of the interviews shows that the main cause of the abuse was financial and involved matters of inheritance, wills and the distribution of assets. The dynamics which lay behind this pattern of family behaviour are explored.

This study aims to propose a temporary waqf model for family waqf by establishing its application parameters, which may facilitate the management of family waqf in Malaysia and encourage new donors to establish waqf.

A qualitative methodology was employed to analyse the data through deductive and field research methods. For field research, this study conducted semi-structured interviews with the Waqf Corporations and Mufti's Department in the selected states within Malaysia.

Results drawn from the interview's findings are that creating family waqf in Malaysia is hindered by several obstacles, including family waqfs not serving the public interest but rather their descendants, and family waqfs have been practised in perpetuity. Besides, inefficient management of family waqf and a lack of an effective mechanism and parameter exists. Therefore, this study presented a conceptual framework for a temporary cash waqf model for family waqf along with the parameters that can be used to implement it. The temporary waqf is a strategy to develop waqf property and the interests of creators, beneficiaries and trustees. Temporary waqf merged into the family waqf yields benefits to the family waqf.

Because of Malaysia's Waqf Regulation and Administration, this study was confined to selected states. This study has broadened the scope of temporary family waqf, including moveable, immovable property and cash waqf.

This study presented a temporary waqf model for family waqf as a realistic mechanism and criterion for its practical implementation in Malaysia.

This study could encourage new donors to establish waqf.

This study’s novelty lies in its attempt to highlight the importance of the temporary waqf model as a practical mechanism with holistic principles for its implementation in Malaysia to benefit the donors, their families and trustees. In addition to family waqf, numerous temporary waqfs may be established, in which the income or usufruct is shared proportionally, such as charitable waqf (waqf khairi), private waqf (waqf khas) and joint waqf (waqf mushtarak).

Since 1969, the Moroccan government has worked to convert irrigated collective land in the Gharb region into individual freehold tenure through cadastral, registration, and titling processes. The first titles were issued in 2017, the same year that a new compact between the Government of Morocco and the Millennium Challenge Corporation, a US foreign aid agency, entered into force to develop a streamlined privatization process for collective lands. In this chapter, I adopt the analytic of assemblage to investigate the historical construction of administrative frameworks, material landscapes, and systems of practice governing access to collective land. I assert that the shifting arrangements of sociomaterial relations related to collective land access in the Gharb have continuously assembled new practices of land access legible to state and market actors at a wider scale. This legibility was produced by administrative reforms and the deployment of new forms of knowledge production in the form of cadastral maps and titles deeds, which have worked to formalize and individualize access to collective land in the Gharb. The logic of legibility smooths the contradictions between the diverse objectives of state actors, including rural development to improve economic livelihoods, pursuit of a neoliberal development strategy focused on commodification and marketization of land, and the evolution of a patronage system that exchanges economic gain for political support.

This paper aims to analyse the Sharīʿah premises of waqf (Islamic endowment), followed by dilating on the nature of argumentation among the classical jurists on its rules and principles. The paper critically analyses the edifice of the applied juristic analogy of different early jurists in deriving various waqf doctrines. The objective of analysing the jurisprudential framework of waqf in its classical mould is to conceptualise the methods, mechanism and nature of juristic analogies in deriving the waqf principles. This analysis is critical to understand the scope of jurisprudential flexibility in modern awqāf.

The paper is an outcome of a library-based research. It uses the classical jurisprudential treatises of waqf with an aim to analyse the Sharīʿah basis of the institution, the premises of its key principles and the applied juristic analogy to derive the same. The paper covers the classical waqf books and treatises from the four Sunni schools of jurisprudence and uses a textual analysis method.

The paper finds that in its initial phase, the conceptual framework of waqf was not unanimously agreed by all jurists, rather its Sharīʿah permissibility remained critically disputed among them for a while. Though, the opinion of those jurists who approved the Sharīʿah-validity of waqf was to prevail in the later stage, disagreement persisted with reference to its necessary features and defining criteria. It is found that in the classical waqf literature, two most disputed aspects of waqf jurisprudence constituted the requirements for completion of a waqf and its ownership status.

This study neither covers the historical contribution of waqf among the Muslim societies nor touches on the empirical aspects of modern waqf. Rather, the focus of the study is limited to analysing the classical jurisprudential discourse of waqf and distillation process of its rulings.

The objective of analysing the classical juristic discourse of waqf is to underline the premises of classical juristic analogy in determining the framework of fiqh al-awqāf (jurisprudence of waqf) in its classical permutations and to learn how to adopt a similar approach for deduction of new waqf rulings.

This paper adds original value to the body of waqf literature for analysing the classical waqf rulings distillation process along with examining the methods and mechanism of juristic analogy.