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This chapter examines how those directly affected by the terror attack on Utøya in Norway on 22 July 2011 used social media to cope with the trauma. Through interviews with eight survivors and a study of their Facebook walls during the first month after the shooting, the chapter sets out to answer how they tell and re-tell the trauma on Facebook. In what way does their re-telling of the terror event give it meaning? With Narrative Therapy as its inspiration, this chapter studies different themes and stories on the Facebook walls, what is told about the event, its effects and responses to it. The meaning derived from the trauma is a story of national unity, democratic values and the redefining of Norway as a multicultural society. As for the perpetrator, he is written out of the story.

The purpose of this paper is to discuss the inheritance of a business from the Islamic accounting perspective.

The paper adapts the relevant provisions of conventional accounting standards and practices that conform to Sharīʿah (Islamic law). In addition, the provisions of the Islamic accounting standard for musharakah (AAOIFI’s FAS No. 4) found to be relevant are also adapted.

The study shows that the assets of an inherited business should be measured at their fair values and that liabilities and legacies must be deducted therefrom with the view to arriving at the equity (or residue). The equity is then distributed among the heirs based on the sharing ratio established according to the Noble Qurʾān, the Sunnah (the Prophet’s way) and Muslim jurists’ views. Therefore, the inherited business becomes a family business as each heir is admitted into it. By extension, Islam emphasizes that the business should remain a going concern to generate income to sustain the welfare of the heirs.

The discussion of the paper is limited to the inheritance of a business and its going concern in line with the Sharīʿah.

Special attention should be paid to the inherited business to ensure not only its continuity to generate income for the heirs but also that each heir gets a correct share of the equity of the business as regulated by the Sharīʿah.

This study links Islamic inheritance to the going concern of the business, which from all indications has not been given full consideration by previous studies.