Sunday, 22 May 2016

ECONOMIC INSTITUTION IN ISLAM

1.0 INTRODUCTION
Islam always provided the rules and guideline for the things in our lifestyle. In economic, Islam has set some standards, based in justice and practicality in order to establish an economic system. It is true that gathering of money concerns for every human being. Yet, while these standards recognize money as being among the most important elements in society, they will not lose the sight to worship their God. In Islamic economic system do not concerned with the amount of income, expenditure, imports, and exports. But Islam will be concerned more on the spirit of economic system.
If the society had implant Islamic laws and also had promote Islamic manners, we will find that it brings together all the systems, for example, social, economic, and so forth. Islam teaches that GOD has created the provision for everyone who HE has brought to life. So, competition of natural resources is presumed to exist among the nations of the world is an illusion. Besides that, the relationship between the individual and his CREATOR, between the person and others person, between the person and universe, and between the person to himself is a set of beliefs in Islam. From this, we know that Islam regulates human behaviour, and economic behaviour is one of the type on human behaviour. This economic behaviours is dealt by Muslims as a means of production, distribution, and consumption of goods and services.

2.0 PROBLEM STATEMENT
In Malaysia, which is an Islamic country, we can see more conventional banking institutions rather than Islamic banking institutions. We believe that this is due to the fact that people are not aware of the principles of Islamic banking. Most conventional banking are only looking for profits rather than mutual growth of the society. This is the opposite of Islamic economy and we should implement the teachings into our current situation to help the growth of our country.

3.0 OBJECTIVES
        i.            To understand the economy institution in Islam.
      ii.            To spread the knowledge of our findings.
    iii.            To apply the principles we learnt in our daily lives.

4.0 DISCUSSION
We will discuss those who related to economic institution for Islam.
4.1 Concept of Islamic Economy Institution
The concept of economy in Islamic teachings are not as clear cut as what we can see in western type economies. One of the characteristics of Islam is that it covers every aspects of life, including the livelihood of humans, which is the economy.
An important section from the Quran sets the basis for concept of Islamic economy - 5:120 The Qur'an, where it states that dominion of the cosmos belongs to God (Allah) and therefore we are but His vice-regents (or trustees) of all this dominion, whether we seemingly own some part of this individually, jointly or otherwise. Naturally therefore, all economic and financial activities that would effect and regulate our lives, must be driven by this key principle.
Besides that, Islamic economy is one that obeys the laws of Shari'ah, which is clearly stated in the Quran. This is the biggest difference from conventional economies where laws are man-made.
Islamic economy aims to guarantee individual liberty, freedom of choice, private property and enterprise, the profit motive and possibilities of unlimited effort and reward. This is due to the fact that all humans are merely trustees of God to take care of his resources on Earth. Therefore, everyone should work hard to earn their keep and be given the chance to do so.
4.1.1 Islamic banking
Islamic banking refers to a system of banking or banking activity that is consistent with the principles of the Shari'ah (Islamic rulings) and its practical application through the development of Islamic economics. The principles which emphasise moral and ethical values in all dealings have wide universal appeal. Shari'ah prohibits the payment or acceptance of interest charges (riba) for the lending and accepting of money, as well as carrying out trade and other activities that provide goods or services considered contrary to its principles. While these principles were used as the basis for a flourishing economy in earlier times, it is only in the late 20th century that a number of Islamic banks were formed to provide an alternative basis to Muslims although Islamic banking is not restricted to Muslims.
In 2014, Shari'ah compliant financial institutions represented approximately 1% of total world assets. By 2009, there were over 300 banks and 250 mutual funds around the world complying with Islamic principles and as of 2014 total assets of around $2 trillion were sharia-compliant.  According to Ernst & Young, although Islamic Banking still makes up only a fraction of the banking assets of Muslims, it has been growing faster than banking assets as a whole, growing at an annual rate of 17.6% between 2009 and 2013.
The origin of the modern Islamic bank can be traced back to the very beginning of Islam when the Prophet himself acted as an agent for his wife's trading operations. Islamic partnerships (mudarabah) dominated the business world for centuries and the concept of interest found very little application in day-to-day transactions.
This type of partnership went on to be successful due to the fact that it combined the three most important factors of production, capital, labour, and entrepreneurship. An individual with capital, contributes the funds, and the partner managed the business. We can see this kind of partnership in Islamic banking with the bank as the capital-owner and the people as the partner when taking a loan from the bank.
Islamic banking consists of three main components for its success, principles of Islam, resources, and effort. The principles of Islam is important for ensuring a halal economy adhering to the laws of Shari'ah, creating a fair and just finance system. Management of resources is the second principle, fairness in distribution, uses for halal and lawful purposes, and limit wastes. Finally, is the effort of man to uphold the principles of Islam in economy, strive for cooperation and mutual benefit and equality in effort are the key points.
4.2 Basic Principles of Islamic Economics
Islamic economic principles are based on three sources: Sunnah (Quranic instructions), Ijma (the consensus of religious scholars), and Oiyas (personal opinions based on analogy and religious doctrines). Islam provides specific instructions on the following economic principles:
4.2.1 Individual Liberty
Islam teaching does not interfere with the freedom of speech, work and earnings of an individual provided this freedom is not harmful to the greater good of society. Every individual will be answerable to Allah swt for his or her actions (4:7, 36:71, 16:111). Every individual is allowed liberty by God to earn wealth, own it, enjoy it and spend it as he likes. It also entails freedom to adopt any profession, business or vocation to earn livelihood as long as it is halal (lawful).
4.2.2 Right to Property
Private ownership of resources is recognized as Allah has created the world with natural resources for people to enjoy. Private owners are entitled to returns on their labor and capital investments. In addition, individuals involved in free trade must be rewarded for their investments and willingness to take risks. However, they all must contribute to the betterment of the community by making tax and charity payments. Unproductive hoarding of resources is prohibited and profit making is encouraged. Collective ownership of resources is not recognized as absolute ownership is only limited to Allah.
4.2.3 Economic Inequality with Natural Limits
Allah has not distributed His gifts and favor equally among mankind but, in His infinite wisdom, has given some individuals more than others. Just as this is true of pleasantness of voice, excellence of physique and intellectual power and so on, so, too, is it the case with the material conditions of life. Human existence has been so ordained that divergence, variety and inequality among men in their ways and standards variety and inequality among men in their ways and standards of living seems to be natural. Variety is the spice of life, and the driving spirit of behind human endeavor and excellence. Consequently, all those ideologies which want to force an artificial economic equality on mankind are mistaken, unrealistic and impossible to realise. The equality which Islam believes in is equality of opportunity to secure a livelihood and to climb the ladder of success and prosperity. Islam desires that no obstacles should exist in society to prevent an individual from striving for a living according to his capacity and talents; nor should any social distinctions exist with the object of safeguarding the privileges of a certain class, race, dynasty or group of people.
4.2.4 Social Equality
Allah has placed in the earth sustenance and provisions for all to cater their needs. However, on account of various reasons, the distribution of these provisions does not remain fair among all the human beings, thus making some lucky ones very rich who possess wealth more than their needs and making many others very poor who possess nothing or too little to meet their very basic necessities of life. Islam meets this challenge of disproportionate division of wealth by making it obligatory on the rich to surrender a part of their wealth for helping the poor and unfortunate members of the community. Al-Quran says: “Establish worship, pay Zakat and bow your heads with those who bow (in worship)”- (2 : 43). The Holy Book again says “Ye will not attain unto piety until ye spend of that which ye love. And whatsoever ye spend, Allah is aware thereof.”(3:92). It further pronounces: “And in whose wealth there is a right acknowledged, for the beggar and the destitute” (70 : 24-25).
In order to make distribution of economic resources fair and just, the Islamic economic system has established an elaborate system of Zakat and Sadaqat. In addition to that, many restrictions have been placed barring an individual to earn wealth through unfair, illegal and unjust means. Besides that the Islamic state can also levy taxes. If all the economic teachings of Islamic are acted upon, the distribution of incomes and wealth properly based on the principles of socio-economic justice will be automatically achieved.


4.2.5 Wide Circulation of Wealth
Moral teachings and legal provisions of Islam are geared towards circulation of wealth. Payments of ushr and zakat are obligatory on agricultural produce and non-agricultural savings respectively and the system takes care that the beneficiaries are disadvantaged members of the society. This is done by taking wealth from the rich and distributing the same to the poor and the needy. This is a conscious and well-designed effort for circulation of wealth.
4.2.6 Prohibition of Riba
An Islamic economy is free of interest. Islam prohibits all transactions involving interest. Interest is neither a trade nor a profit. It is a means of exploitation and concentration of wealth. The Qur’an says:
"They say, trade is like interest and Allah has allowed trade and prohibited interest." (2:275).
"Whatever you pay as interest, so that it may increase in the property of (other) men, it does not increase with Allah."(30:39).
"O you who believe, do not take interest, doubling and quadrupling, and keep your duty to Allah, so that you may prosper." (3:130).
"O you who believe, observe your duty to Allah and give up what remains (due) from interest, if you are believers. But if you do not do it, then be warned of war from Allah and His messenger; and if you repent, then you shall have your capital. Do not exploit and be not exploited." (2:278-279).

4.2.7 System of Zakah
Compulsory payment of Zakah is one of the main principles of an Islamic economy. Every Muslim who owns wealth more than his needs must pay the fixed rate of Zakah to the Islamic state. Zakah is a means of narrowing the gap between the rich and the poor. It helps the fair distribution of wealth. It is a form of social security. The Islamic state is responsible for providing the basic necessities of food, clothing, housing, medicine and education to every citizen. No-one should have any fear of insecurity or poverty (9:69, 103, 98:5).
4.3 Benefits of Islamic Economics
Islamic banking and the finance industry is growing at an annual rate of 20% according to Central Bank of Malaysia. International giant banks such as HSBC (HSBC Amanah), Citi Bank (Citi Islamic) established their Islamic units and functioning in the Middle East region have proved the importance of Islamic Economics.
First of all, it can reduce economic disparity. This is because Islam does not promote accumulate wealth. One of the five pillars of Islam is zakat, or giving a portion of your wealth to charity as Human beings are the trustees of Allah. It benefits people at all points on the wealth spectrum and causes less violence and thus, creating greater stability.
Secondly, Islamic economics link savings and investment together. Putting the money into an Islamic savings account is like putting into an investment vehicle. This is because people and institutions who participate in Islamic financial products interact as buyers and sellers or as partners in a transaction rather than as lenders and borrowers. 
Thirdly, Islamic economics encourage stability in investment. The approaches used by Islamic economics prohibits transaction involve any excessive uncertainty (Gharar) or speculation. It eliminates all the companies which financial practices are too risky and thus, it reduces risk and creates greater investment stability. Investors following Islamic principles tend to follow a path that encourages more thoughtful selections and longer-term commitments such as Intensive screenings, reduced risk, greater stability, socially responsible investment selections.
Last but not least, it reduces the impact of harmful products and practices. The companies that cause harm to surrounding environment and people are avoided by Islamic investors. This is because Sharia prohibits financial transactions that involve interest, speculation, or gambling, which is why Muslims can’t use most conventional financial products. Sharia prohibits financial transactions that involve interest, speculation, or gambling, which is why Muslims can’t use most conventional financial products. The list of prohibitions also includes weapons of mass destruction, cloning, and more.

4.4 Comparison between Islamic economic system and conventional economic system
Conventional economic system is mean by an economic that already been adopted and applied in the economic systems. Conventional economic systems do not have absolute standard, it can be change according to the conditions in the society. There are capitalism economic, command economic and mixed economic in conventional economic system. The country that applied capitalism economic is Germany, United States, and others. For command economic the country is North Korea, Soviet Union, China and Cuba. And for mixed economic, the country is Malaysia, England, and Sweden. While, Islamic economic system is based in the proceeding of Al-Quran and Al-Sunnah. In Islamic economic system, usury, gambling and prostitution is prohibited. The country that applied Islamic economic system is Pakistan.
We can compare Islamic economic system and conventional economic system in 4 aspects. The first one is right to ownership. In conventional economic system, there are existence of right of private ownership especially in the capitalism economic. It means by the production, distribution and exchange are managed by either individual or groups of individual in order to gain private profit. It will disturb the balance of distribution of wealth in the society. For example, the rich become richer, and the poor will remain poor. But in Islamic economic system, ownership belongs to God. But there are some rights given to the man in order to fulfill the purpose of the God. Besides that, legal ownership by individual is recognized in Islamic economy system but it is subject to moral obligation where all wealth all section of society has the right to share. So in others term, all production is not under private ownership but under public ownership. Next, we will compare the economic freedom. In conventional economic system, the economic is unrestricted and non-interference of the state especially in capitalism economic. Everyone has the permission to initiate, organize and establish any business, trade, enterprise and others. And people can earn their income and spend their money every way they like it. The unrestricted economic freedom will lead to bad ways to earn money, such as human trafficking, drug trafficking, prostitution and gambling. It also will lead to the madness of race for earning more money and ignore the moral value. Capitalism will become a religion of money or dollar dictatorship. But in Islamic economic system, any individual have the right to earn wealth, own wealth and spend his wealth, but it will be limited. Islam makes distinction between halal and haram in every economic activity. Others than that, a Muslim man need to pay Zakat and give Sadaqah to those poor and needy. These is to promote the moral values in Islamic society.
The third aspect is monopoly. Competition always happen in conventional economic system. It will lead to destruction of minor enterprises and firms. And these minor enterprises need to merge with major organizations. It kills free competition, cause inflation in market prices, and increase the unemployment in the society. While, in Islamic economic system, unhealthy competition and monopolies is prohibited and bans all the way lead to it. The Prophet Muhammad had said whoever monopolies is a sinner. Commodities and services which are common interest of the community are not allowed to be monopolized. The last aspect is institution of interest. In conventional economic system, the institution of banking and interest is the importance aspect. Bank will borrow capital form depositors and investors at low rate of interest and lend to big enterprises at high rate of interest. But in Islamic economic system, interest is the most exploitive institution for humanity and has eliminated. It is called as Riba in the Syariah law. According to Al-Quran that, taking interest is the biggest sin ever. Therefore, in Islamic economic system, interest free basis.
4.5 Contract of Sale (Bai’)
Bai’ is refer both to the activities of buying and selling. Derived from term Ba’ (for arm) because one extend one’s arm to give or to take. It also means exchanging property for property, money for property or property money.
“O you who believe, do not eat each property among with a false way, except by way of trade applicable to the mutual love between you. And do not kill yourselves; surely Allah is Merciful to you.” Al Nisa’ 29.
There are 4 element of Bai' which is Sellers and Buyers, Price, Item sold and lastly Contract. Both buyers and sellers must be capable of taking responsibilities, not prohibited from dealing with their own property and lastly no forcing and threatening. The price must be known in currency either barter of monetary. Items sold must be exist, pure and have use according to Shari'ah, known and specific and capable of being delivered and free from encumbrances. Last element of Bai' is contract. Both party must be absolute, definite and decisive language. Offer and acceptance must be made one and same meeting and lastly the acceptance must agree with the offer.
There are 11 type of Bai';
Type of Bai'
Definition
Bai’ Bithaman Ajil
refer to sale with deferred payment of the price.
Bai’ Al Inah
defined as double sale involving “buy-back”.
Bai’ Murabahah
sale of commodity whereby price have addition of the stated profit.
Bai’ Al Musawamah
the seller is not obligated to disclose the price paid.
Bai’ Al Salam
payment being made while the good delivered at the agreed time.
Bai’ Al Dayn
sale of debt that is created under Shari’ah compliant business activities.
Bai’ Al Tawarruq
buying a commodity on differed payment and selling it with lower price.
Bai’ Al wadi’ah
The seller resell the goods at a discount from the original cost.
Bai’ Al Tawliyah 
resale of goods at the stated original cost.
Bai’ Al Istijrar
recurring sale, repeat sale or supply contract.
Bai’ AL Istisna’
sale on order which is price is paid in advance but the goods is manufactured and will be delivered at the specific time.

4.5.1 Defination of Khiyar
Khiyar means specific type of right of either or both parties to the contract to confirm or rescind the contract. Khiyar Al-Majlis (Session Option) is the option only occur during the session which both parties have the right to withdraw as long as they remain in the same majlis. Khiyar Al- Syart (Condition Option) is both or one party has the choice of either confirming or canceling the contract during a period of time. Khiyar Al-Ayb’ (Defect Option) Is an option that is caused by the defect in the object of sale itself. Khiyar Al- Ru’yah (Inspection Option) Is an option that is caused when a person buy a piece property without seeing the property.

5.0 Application Islamic Economic in Organization
5.1Banking Institutions / Bayt al-Mal Institutions
Islamic banking is a concept that is based on Sharia’ah Principles. Besides that, it is based on the faith that everything belongs to God, and man being His agent on the earth possess these things temporarily and secondarily.
“Interest” in Sharia’ah is known as “Riba” or “Usury”. And Riba is prohibited in Islamic so there will be no Riba in Islamic banking. Other than that, Islamic bank also in charge in distribution of the Zakat to the poor people and needly.

5.2 Riba
The Arabic word 'riba' means 'increase in' or 'addition to' anything. It is the premium that must be paid by the borrower to the lender along with the principal amount as a condition for the loan or for an extension in its maturity. However, Islam prohibits the lending of money for profit in order to protect the weak from exploitation.
There are two type of Riba which can categorized into Riba al-duyun and Riba al-buyu. Riba al-duyun refers to the the increase for the repayment deferment or postponement in contract of loan. It is the interest that earned from lending money to other individuals or parties. For instance, the transaction in which an individual paid Rm12,00 for an amount of RM10,00 after one year. The increment in the amount is called Riba. The other type of Riba is Riba al-buyu. In Riba al-buyu, we can divide into two small part which are Riba al-Fadl and Riba al-Nasiah. Riba al-Fadl derived from the Arabic root, fadl which means "increase" or "growth". It is referring to the inequality of quantity between the ribawi counter values. For instance, the exchange of 10 kg of excellent-quality dates for 20 kg of poor quality dates. While Riba al-Nasiah, it derived from the Arabic root ''nasa'a'' which means to ''delay" or "defer“. It refers to deferment of one of the ribawi counter values which share the common characteristics. For instance, 100 kg of dates to be paid back with 120 kg six month later.
Ribawi materials are divided into two basis and under each basis are the different kinds as follows:
Medium of exchange
Food stuff
·         Gold
·         Silver
·         USD
·         Singapore Dollar
·         MYR
Grains
·         Rice
·         Wheat
·         Corn
Meats
·         Beef
·         Mutton
·         Chicken
·         Fishes
Vegetables
·         Tomatoes
·         Beans
Fruits
·         Oranges
·         Apples
Salts
·         Salt
·         Sugar

There are some rules of exchange for Ribawi materials. For the same classifications in the same category of Ribawi materials, the materials must be of the same weight, measurement or number of units. As an example, 5 grams of 916 gold for 5 grams of 750 gold; 10grams of Basmathi rice for 10 grams of A1 rice. For Ribawi materials of different classifications in the same category, different in weight, measurements or number of units allowed. The payment must still be on cash terms. The examples included: Rm3800 for USD1000 ,10kg of rice for 15kg of wheats as well as 1 tonne of palm oil for 2 tonnes of sugar. For different categories of Ribawi materials, there are no rules being imposed. Different in weights, measurements or number of units allowed. For instance, 30kg of wheat for USD10 and 1 tonne of palm oil for Rm1500.
Since the individual with money can gain his capital through interest, therefore overly rely on interest could prevent people from working. It leads that the individual will not bother to operate a business or involved himself in industry sector, thus the human capital to decrease in a country. As a result, the welfare of people around the world will be deprived because all the industries, constructions and commences need capital at risk. In term of economic view, it is a very serious matter.
Moreover, taking of interest is against the teaching of Islam because it discourages people from doing good deeds. People are willing to lend to each other whole-hearted without expecting back no more than what he has loaned if interest is prohibited in this society. This can prevent the effect of enlarging the economic gaps where the richs become richer and the poor becomes poorer.

5.3 Takaful   
Insurance has existed since at least 215 BC. This concept has been practiced in various forms for over 1400 years. It originates from the Arabic word Kafalah, which means "guaranteeing each other" or "joint guarantee". The concept is in line with the principles of compensation and shared responsibilities among the community. Takaful is commonly referred to as Islamic insurance; this is due to the apparent similarity between the contract of kafalah (guarantee) and that of insurance. In takaful, the policyholders are joint investors with the insurance vendor (the takaful operator), who acts as a mudarib – a manager or an entrepreneurial agent for the policyholders. The policyholders share in the investment pool's profits as well as its losses. A positive return on policies is not legally guaranteed, as any fixed profit guarantee would be akin to receiving interest and offend the prohibition against riba. Takaful complies with the Shari’ah (which outlines the principles of compensation and shared responsibilities among the community) and has been approved by Muslim scholars. There is now general, health and family (life) takaful plans available for the Muslim communities.
5.4 Zakat
As one of the Five Pillars of Islam, zakat is a religious obligation for all Muslims who meet the necessary criteria of wealth. It is not a charitable contribution but rather considered a tax. The payment and disputes on zakat have played a major role in the history of Islam, notably during the Ridda wars.
Zakat is based on income and the value of all of one's possessions. It is usually 2.5% of a Muslim's total savings and wealth above a minimum amount known as nisab, but Islamic scholars differ on how much nisab is and other aspects of zakat. Muslims with income less than nisab, does not have to pay zakat. The collected amount is paid first to zakat collectors, and then to poor Muslims, to new converts to Islam, to Islamic clergy, and others.
During the Islamic period, Zakat payments were collected by the State and the funds were used to alleviate all kinds of human distress including setting free the slaves by paying off their masters. The objective is to take away a part of the wealth of the well-to-do and to distribute it among the poor and the needy.
Although it is mostly a voluntary contribution, in Malaysia, it is mandated and collected by the state.
If not this obligation is not fulfilled, actions can be taken depending on the country and its sets of laws regarding zakat.
The following are the ones that are eligible to receive zakat:
      Those living without means of livelihood (Al-Fuqarā'), the poor
      Those who cannot meet their basic needs (Al-Masākīn), the needy
      To zakat collectors (Al-Āmilīyn 'Alihā)
      To persuade those sympathetic to or expected to convert to Islam (Al-Mu'allafatu Qulūbuhum), recent converts to Islam and potential allies in the cause of Islam
      To free from slavery or servitude (Fir-Riqāb), slaves of Muslims who have or intend to free from their master by means of a kitabah contract
      Those who have incurred overwhelming debts while attempting to satisfy their basic needs (Al-Ghārimīn), debtors who in pursuit of a worthy goal incurred a debt
      Those fighting for a religious cause or a cause of God (Fī Sabīlillāh), or for Jihad in the way of Allah by means of pen, word, or sword, or for Islamic warriors who fight against the unbelievers but are not part of salaried soldiers.
      Wayfarers, stranded travellers (Ibnu Al-Sabīl), travellers who are traveling with a worthy goal but cannot reach their destination without financial assistance.
5.5 Gharar
Gharar is defined in English as 'uncertainty' or 'deceptive uncertainty'. The Qur'an uses the word "al-gharūr" to mean "deceptive". Unlike riba, gharar is not specifically and extensively defined. While the prohibition of riba is absolute, some degree of gharar or uncertainty is acceptable in the Islamic framework. Taking excessive risks is prohibited.
Minor gharar is allowed in the Islamic economy. An example of this is allowing a farmer to short-sell his produce. This involves the farmer to sell his produce and deliver it to the buyer at a later date under the contract of bay` al-salam. Another example is business investment, because the outcome of the business is unknown, gharar is involved. However, it is not prohibited.
What is prohibited is activities that involves great gharar, because becomes similar to gambling. An example is involvement in the stock market, there is a lot of deceptions and risk taking involved, and therefore it is prohibited.
6.0 Conclusion
In a nutshell, we can see clearly that Islam is the only major religion that imparts detailed prescriptions for the economic life of its followers. Islam addresses the value of natural resources, sets standards for the exploitation of minerals and stipulates guidelines on inheritance, finance, taxation and banking. It also emphasizes the importance of education, healthcare, hard work, investment and a social safety net, among other things. Furthermore, Islam always believes in justice and fairness in the economic field. Abolition of interest, institution of sadaqat and Zakat, concept of lawful and unlawful, equitable distribution of wealth, prohibition of hoarding and stress on circulation of wealth , concern for well being of the poor are the distinctive features of the Islamic economic system. Thus, it is proven that Islamic teaching brings many benefits to mankind. It teach us how to become a better person. Therefore, it should not be only implemented in economic field but our daily life as well.
7.0 References

a) http://www.islamic-banking.com/what_is_ibanking.aspx
b) http://www.islamic-banking.com/islamic-economics.aspx
c) http://www.islamic-finance.com/item160_f.htm
d) http://www.angelfire.com/bc3/johnsonuk/eng/dawa/economic.html
e) http://www.islam101.com/economy/economicsPrinciples.htm
f) http://www.slideshare.net/echizen94/fie-assignment

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