DOCSLIB.ORG

Principlizing Islamic Zakat As a System of Taxation

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Principlizing Islamic Zakat As a System of Taxation View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by Brunel University Research Archive PRINCIPLIZING ISLAMIC ZAKAT AS A SYSTEM OF TAXATION By Abdullah Wahib Allami LL.B (Saudi and Islamic Law, King Abdul Aziz University, Jeddah) LL.M (International Economic and Trade Law, Brunel University, London) Brunel Law School College of Business, Arts and Social Sciences Brunel University, London (A Thesis Submitted for the Degree of Doctor of Philosophy) October 2015 1 ABSTRACT This thesis examines the problems of implementation of the Islamic “zakat” as a system of taxation. In doing so, it seeks to establish coherent and consistent principles for zakat assessment, collection and disbursement, and to measure the Saudi zakat system against these principles. The Kingdom of Saudi Arabia is regarded as the cradle of Islam and it would therefore have been expected that Saudi Arabia would implement zakat correctly. However, this thesis argues that the current implementation of zakat in the Saudi legal system is fundamentally flawed, because it does not comply with a significant proportion of the fundamental principles of zakat. This thesis highlights the problems inherent in Saudi Arabia’s arguably excessive reliance on fatwas for the implementation of zakat. It is argued that these fatwas have rendered contemporary practice of zakat distant from the fundamental principles of zakat. This issue is examined with reference to original sources on zakat (Quranic verses and related statements by the Prophet Muhammad), and Islamic jurisprudence generally. The contention herein will be that the Zakat Regulation in Saudi Arabia requires reform in accordance with the principles identified in this thesis. This thesis begins by examining the concept and principles of zakat, and then establishes the principles of zakat collection, zakat application and zakat disbursement, the zakat practice in Saudi Arabia and its problems, and finally offers recommendations that would render Saudi law conformant with zakat principles. 2 AFFIRMATION This thesis, submitted for the Degree of Doctor of Philosophy, is my own work and has not been submitted previously for any other Degree elsewhere. 3 ACKNOWLEDGMENTS I would like to thank my parents for granting me the opportunity to live abroad to pursue my academic studies. I am greatly indebted to my supervisor Prof. Abimbola Olowofoyeku for his indispensable advice, and for his guidance during the period I spent writing this thesis. I am also grateful to Prof. Ben Chigara, Prof. Hossam Loutfi and Dr. Abdulbari AlTamni for their invaluable assistance. I would also like to thank my brother Ibrahim and my sister Hajer for their encouragement. Especial thanks to Lina Strebulyte for her support. I wish to thank my friends Abdulgader Banaja, Abdulkareem AlSanie, Alaa Banaja, Alan Grocott, Badr Saleem, Eleni Miller-Dobosz, Emad AlHarbi, Eyad AlBakri, Khaled AlDarmaki, Muneer AlJassas, Raluca Carligean, Santiago Rossi and Will Renwick. Finally, I extend my gratitude to the Saudi Ministry of Higher Education for granting me a scholarship to continue my studies, and the Saudi Cultural Bureau in London. 4 Contents ABSTRACT ..................................................................................................................... 2 AFFIRMATION .............................................................................................................. 3 ACKNOWLEDGMENTS .............................................................................................. 4 ABBREVIATIONS ....................................................................................................... 10 CHAPTER ONE............................................................................................................ 11 INTRODUCTION ......................................................................................................... 11 1.1 The Importance of Zakat ....................................................................................... 11 1.2 The Originality of the Thesis................................................................................. 11 1.3 The Thesis Structure .............................................................................................. 15 1.4 Methodology.......................................................................................................... 19 CHAPTER TWO........................................................................................................... 26 THE CONCEPT OF ZAKAT ...................................................................................... 26 2.1 The Definition of Zakat ......................................................................................... 26 2.1.1 The Traditional Definition of Zakat ................................................................ 26 2.1.2 Zakat as Taxation............................................................................................ 27 2.1.3 The Distinction between Zakat, Alms, and Zakatufitr..................................... 31 2.2 Historical Background of Zakat ............................................................................ 31 2.2.1 The Pre-Islamic Era........................................................................................ 32 2.2.2 The Emergence of Zakat Enforcement in Medina........................................... 37 2.2.3 Post-Prophet Muhammad Eras....................................................................... 39 2.2.4 The Abbasid Caliphate.................................................................................... 40 2.2.5 The Decline of Zakat Enforcement during the Ottoman Empire .................... 43 2.2.6 Contemporary Zakat Practices ....................................................................... 50 2.3 Zakat Sources ........................................................................................................ 53 2.3.1 The Primary Sources....................................................................................... 53 2.3.1.1 The Quran .................................................................................................... 53 5 2.3.1.2 Prophet Muhammad’s Statements ............................................................... 55 2.3.2 The Secondary Sources (Ijtihad)..................................................................... 58 2.3.2.1 Ijma’ ............................................................................................................. 58 2.3.2.2 Qiyas ............................................................................................................ 61 2.3.2.3 Fatwas .......................................................................................................... 60 2.4 Zakat Payers .......................................................................................................... 66 2.4.1 Imposing Zakat on Non-Muslims .................................................................... 63 2.4.2 The Position of Incapacitated Persons ........................................................... 68 2.4.3 Should Public Bodies Pay Zakat? ................................................................... 71 2.4.4 Zakat: A Personal Tax or a Tax on Wealth? .................................................. 74 2.5 Conclusion ............................................................................................................. 76 CHAPTER THREE ...................................................................................................... 77 THE PRINCIPLES OF ZAKAT COLLECTION AND ASSESSMENT ................ 77 3.1 Wealth as the Subject of Zakat .............................................................................. 77 3.2 The Definition of Wealth....................................................................................... 80 3.2.1 The Exchangeability Feature .......................................................................... 82 3.2.2 The Required Value......................................................................................... 85 3.2.2.1 The Zakat Allowance Requirement .............................................................. 86 3.2.2.2 The ‘Consumables Items’ Issue ................................................................... 88 3.2.2.3 The Fallacy of the ‘Productivity’ Feature ................................................... 91 3.2.3 The Lasting Value Feature.............................................................................. 95 3.3 Zakat Evasion ........................................................................................................ 97 3.4 Zakat Avoidance.................................................................................................. 100 3.5 Conclusion ........................................................................................................... 103 CHAPTER FOUR ....................................................................................................... 104 APPLICATIONS OF ZAKAT COLLECTION AND ASSESSMENT PRINCIPLES............................................................................................................... 104 6 4.1 The Importance of the Zakat Collection Principles............................................. 104 4.2 Zakat Applications............................................................................................... 106 4.2.1 Gold and Silver ............................................................................................. 107
Load more

Recommended publications
  • Riba and the Islamic Solution
    NEWSLETTER ISSUE #1 RAMADHAN / SHAWWAL 1440 | MAY / JUNE 2019 RIBA AND THE ISLAMIC SOLUTION In the economic and commercial methodology and procedure fol- is interest. Using end results to justify world, the biggest challenge facing lowed in the Islamic Finance system the method(s) adopted was the phi- Muslims in this era and time is to is most important and crucial. A step losophy of the polytheist of Makkah. bring their businesses in harmony missed can cause the whole transac- They said, and inconformity with the dictates tion to be un-Islamic. We are bound of Shari‘ah. It is a well-known fact to follow the Shariah and cannot that interest is Haram (forbidden). question the wisdom behind such There are many warnings both in rulings. Our obligation is to submit “...That is because they said, “Sale is just like the Qur’aan and Ahadith. Allah Ta’ala to the ordains of Allah and His Rasul. interest.” Whereas, Allah has made sale per- says: Consider the following Hadith: missible and prohibited interest“ (Surah Baqarah) It is clear from the above, the kuffār A Sahabi brought high quality dates used to deal in interest and justify it from Khaibar to Rasulullah (Sallalla- by saying the excess in interest is just hu alayhi wasallam). Rasulullah (Sal- like profit in sale. As Muslims, we can- “O you who believe, fear Allah and give up lallahu alayhi wasallam) asked, “Are not accept interest to be like profit. what still remains of riba (interest), if you are all the dates of Khaibar like these?” believers.
    [Show full text]
  • The Struggle Against Musaylima and the Conquest of Yamama
    THE STRUGGLE AGAINST MUSAYLIMA AND THE CONQUEST OF YAMAMA M. J. Kister The Hebrew University of Jerusalem The study of the life of Musaylima, the "false prophet," his relations with the Prophet Muhammad and his efforts to gain Muhammad's ap- proval for his prophetic mission are dealt with extensively in the Islamic sources. We find numerous reports about Musaylima in the Qur'anic commentaries, in the literature of hadith, in the books of adab and in the historiography of Islam. In these sources we find not only material about Musaylima's life and activities; we are also able to gain insight into the the Prophet's attitude toward Musaylima and into his tactics in the struggle against him. Furthermore, we can glean from this mate- rial information about Muhammad's efforts to spread Islam in territories adjacent to Medina and to establish Muslim communities in the eastern regions of the Arabian peninsula. It was the Prophet's policy to allow people from the various regions of the peninsula to enter Medina. Thus, the people of Yamama who were exposed to the speeches of Musaylima, could also become acquainted with the teachings of Muhammad and were given the opportunity to study the Qur'an. The missionary efforts of the Prophet and of his com- panions were often crowned with success: many inhabitants of Yamama embraced Islam, returned to their homeland and engaged in spreading Is- lam. Furthermore, the Prophet thoughtfully sent emissaries to the small Muslim communities in Yamama in order to teach the new believers the principles of Islam, to strengthen their ties with Medina and to collect the zakat.
    [Show full text]
  • Shariah Compliant and Halal Investment Opportunities for American Muslims
    The Assembly of Muslim Jurists of America 16th Annual Imams' Conference Houston – United States Shariah Compliant and Halal Investment Opportunities for American Muslims Mohamad Nasir, MBA "اﻷراء الفقهية في هذا البحث تعبر عن رأي الباحث و ليس بالضرورة عن رأي أمجا" Fiqh opinions in this research is solely those of its author and do not represent AMJA Shariah Compliant and Halal Investment Opportunities for American Muslims Mohamad Nasir Contents Abstract .................................................................................................................... 4 Introduction .............................................................................................................. 5 The Importance of Retirement Planning ........................................................................ 6 Retirement Plans ........................................................................................................ 8 Qualified Retirement Plans ....................................................................................... 8 401(k) Retirement Plans ....................................................................................... 9 403(b) Retirement Plans ....................................................................................... 9 Traditional IRA ..................................................................................................... 9 Roth IRA ........................................................................................................... 10 Roll Over IRA ....................................................................................................
    [Show full text]
  • Taxation in Islam
    Taxation in Islam The following article is based on the book Funds in the Khilafah State which is a translation of Al-Amwal fi Dowlat Al-Khilafah by Abdul-Qadeem Zalloom.1 Allah (swt) has revealed a comprehensive economic system that details all aspects of economic life including government revenues and taxation. In origin, the permanent sources of revenue for the Bait ul-Mal (State Treasury) should be sufficient to cover the obligatory expenditure of the Islamic State. These revenues that Shar’a (Islamic Law) has defined are: Fa’i, Jizya, Kharaj, Ushur, and income from Public properties. The financial burdens placed on modern states today are far higher than in previous times. When the Caliphate is re-established it will need to finance a huge re-development and industrial programme to reverse centuries of decline, and bring the Muslim world fully into the 21st century. Because of this, the Bait ul-Mal’s permanent sources of revenue may be insufficient to cover all the needs and interests the Caliphate is obliged to spend upon. In such a situation where the Bait ul-Mal’s revenues are insufficient to meet the Caliphate’s budgetary requirements, the Islamic obligation transfers from the Bait ul-Mal to the Muslims as a whole. This is because Allah (swt) has obliged the Muslims to spend on these needs and interests, and their failure to spend on them will lead to the harming of Muslims. Allah (swt) obliged the State and the Ummah to remove any harm from the Muslims. It was related on the authority of Abu Sa’id al-Khudri, (ra), that the Messenger of Allah (saw) said: “It is not allowed to do harm nor to allow being harmed.” [Ibn Majah, Al-Daraqutni] Therefore, Allah (swt) has obliged the State to collect money from the Muslims in order to cover its obligatory expenditure.
    [Show full text]
  • U.S. Muslim Charities and the War on Terror
    U.S. Muslim Charities and the War on Terror A Decade in Review December 2011 Published: December 2011 by The Charity & Security Network (CSN) Front Cover Photo: Candice Bernd / ZCommunications (2009) Demonstrators outside a Dallas courtroom in October 2007during the Holy Land Foundation trial. Acknowledgements: Supported in part by a grant from the Open Society Foundation, Cordaid, the Nathan Cummings Foundation, Moriah Fund, Muslim Legal Fund of America, Proteus Fund and an Anonymous donor. We extend our thanks for your support. Written by Nathaniel J. Turner, Policy Associate, Charity & Security Network. Edited by Kay Guinane and Suraj K. Sazawal of the Charity & Security Network. Thanks to Mohamed Sabur of Muslim Advocates and Mazen Asbahi of the Muslim Public Affairs Council for reviewing the report, which benefitted from their suggestions. Any errors are solely those of CSN, not the reviewers. The Charity & Security Network is a network of humanitarian aid, peacebuilding and advocacy organizations seeking to eliminate unnecessary and counterproductive barriers to legitimate charitable work caused by current counterterrorism measures. Charity & Security Network 110 Maryland Avenue, Suite 108 Washington, D.C. 20002 Tel. (202) 481-6927 [email protected] www.charityandsecurity.org Table of Contents Executive Summary............................................................................................................................................ 3 Introduction.........................................................................................................................................................
    [Show full text]
  • The Transformation of Middle Eastern Cities in the 12 Century
    Stefan Heidemann, Jena University The Transformation of Middle Eastern Cities in the 12th Century: Financing Urban Renewal The scope of the project1 The 12th century was a period of rapid change in the Middle East. It was a time of renewal as well as completion as the cityscapes’ Islamization came to a head. In Syria and Northern Mesopotamia a vast building program finally transformed the late Roman/early Islamic city of the sixth to the tenth centuries⎯followed by almost two centuries of decline⎯to the prosperous medieval city of the twelfth to sixteenth centuries, which can be still seen in the old towns of modern cities in the Middle East. The majority of the urban populations had become Muslim, and, with the appearance of a strong Muslim constituency, the cities became dominated by Islamic buildings and institutions, such as congregational mosques, schools of higher learning (madrasa), convents for mystics (khanqah), and hospitals. The period prior to the Seljuq conquest of Syria in 1087 witnessed urban decline. The beginning of the urban, political and economic renaissance2, and the extensive Zangid3 1 This chapter of my research project ‘the transformation of the Middle Eastern Cities in the 12th Century’ would not have been possible without the stimulating academic environment created by the Aga Khan Program for Islamic Architecture at MIT by invitation of Prof. Nasser Rabbat. Since 2004 this project is supported by the German Research Foundations (DFG) as ‘The New Economic Dynamics in the Zangid and Ayyubid Period’. The extended annotated version of this contribution will appear in Miriam Frenkel and Yaacov Lev (eds.), Charity in the Late Antiquity and Medieval Islam (Abhandlungen für die Kunde des Morgenlandes), Wiesbaden (forthcoming).
    [Show full text]
  • The Protection of Forced Migrants in Islamic Law
    NEW ISSUES IN REFUGEE RESEARCH Research Paper No. 146 The protection of forced migrants in Islamic law Kirsten Zaat University of Melbourne Law School Australia E-mail : [email protected] December 2007 Policy Development and Evaluation Service Policy Development and Evaluation Service United Nations High Commissioner for Refugees P.O. Box 2500, 1211 Geneva 2 Switzerland E-mail: [email protected] Web Site: www.unhcr.org These papers provide a means for UNHCR staff, consultants, interns and associates, as well as external researchers, to publish the preliminary results of their research on refugee-related issues. The papers do not represent the official views of UNHCR. They are also available online under ‘publications’ at <www.unhcr.org>. ISSN 1020-7473 Justice, kindness and charity* Despite Muslim States hosting large numbers of refugees1 and internally displaced persons (IDPs)2, the inherent protection and assistance afforded to forced migrants at Islamic Law3 has largely been overlooked. There is no readily available particularised fiqh (Islamic jurisprudence) on the matter, and it was not until the early 1990s that a few Islamic scholars began delving into the Shariah in the interests of finding Islamic modes of protection. Since that time, with the exception of a few recent fatwas, little academic scholarship has persisted despite the fact that the Sharia presents as a rich source of protection and assistance for forced migrants. This article seeks to lay the ground work for establishing an Islamic protection framework by consolidating and expanding existing efforts which have identify various yet incomplete modes of protection at Islamic Law.4 The author seeks to support the development of an indigenous, culturally viable Islamic protection framework which draws heavily upon long-held5 norms6 prevalent throughout the * Q16:90, “God enjoins justice, kindness and charity to one’s kindred [humanity], and forbids indecency, reprehensible conduct and oppression.” See Dawood, N.J.
    [Show full text]
  • The Khyber Pakhtunkhwa Zakat and Ushr Act, 2011
    THE KHYBER PAKHTUNKHWA ZAKAT AND USHR ACT, 2011. (KHYBER PAKHTUNKHWA ACT NO. XVII OF 2011) CONTENTS PREAMBLE SECTIONS CHAPTER-I PRELIMINARY 1. Short title, extent, application and commencement. 2. Definitions. CHAPTER-II ZAKAT 3. Charge and collection of Zakat. 4. Secrecy of information. CHAPTER-III PRELIMINARY 5. Charge and collection of Ushr. 6. Mode of assessment and collection of Ushr. CHAPTER-IV ZAKAT FUNDS 7. Establishment of Zakat Funds. 8. Utilization of Zakat Funds. 9. Disbursements from Zakat Funds. 10. Accounts. 11. Audit. CHAPTER-V ORGANIZATION AND ADMINISTRATION 12. Khyber Pakhtunkhwa Zakat and Ushr Council. 13. Chief Administrator. 14. District Zakat and Ushr Committee. 15. Local Zakat and Ushr Committee. 16. Vacancy etc., not to invalidate acts or proceedings. 17. Members of Zakat and Ushr Council, a District Committee and a Local Committee to be Muslim. 18. Persons to preside at meetings in the absence of Chairman. 19. Power of supersession and removal. 20. Vote of no confidence. 21. Administrative Organization. 22. Certain persons to be public servants. CHAPTER-VI MISCELLANEOUS 23. Exemption. 24. Certain tax concessions. 25. Power to make rules and regulations. 26. Power to call for information and issued directions. 27. Indemnity and bar of jurisdiction. 28. Removal of Difficulties. 29. Repeal, succession and saving. THE KHYBER PAKHTUNKHWA ZAKAT AND USHR ACT, 2011. (KHYBER PAKHTUNKHWA ACT NO. XVII OF 2011) (first published after having received the assent of the Governor of the Khyber Pakhtunkhwa in the Gazette of Khyber Pakhtunkhwa (Extraordinary),dated the 6th October, 2011). AN ACT to provide provisions relating to the assessment, collection and disbursement of Zakat and Ushr.
    [Show full text]
  • Role of Zakah and Awqaf in Poverty Alleviation
    Islamic Development Bank Group Islamic Research & Training Institute Role of Zakah and Awqaf in Poverty Alleviation Habib Ahmed Occasional Paper No. 8 Jeddah, Saudi Arabia b © Islamic Development Bank, 2004 Islamic Research and Training Institute, King Fahd National Library Cataloging-in-Publication Data Ahmed, Habib Role of Zakat and Awqaf in Poverty Alleviation./ Habib Ahmed- Jeddah,2004-08-03 150 P; 17X 24 cm ISBN: 9960-32-150-9 1-Zakat 2-Endownments (Islamic fiqh) 3- Waqf I-Title 252.4 dc 1425/4127 L.D. No. 1425/4127 ISBN: 9960-32-150-9 The views expressed in this book are not necessarily those of the Islamic Research and Training Institute or of the Islamic Development Bank. References and citations are allowed but must be properly acknowledged First Edition 1425H (2004) . c ﺑﺴﻢ ﺍﻪﻠﻟ ﺍﻟﺮﲪﻦ ﺍﻟﺮﺣﻴﻢ BISMILLAHIRRAHMANIRRAHIM d e CONTENTS List of Tables, Charts, Boxes, and Figures……………………….. 5 Acknowledgements..................................................................................... 9 Foreword……………………………………………………………………. 13 Executive Summary…………………………………………………… 15 1. Introduction…………………………………………………………… 19 1.1. Islamic View of Poverty……………………………………….. 20 1.2. Objectives of the Paper………………………………………… 23 1.3. Outline of the Paper……………………………………………. 23 2. Shari[ah and Historical Aspects of Zakah and Awqaf……... 25 2.1. Zakah and Awqaf in Shari[ah and Fiqh ……………………. 25 2.1.1. Zakah in Shari[ah and Fiqh………………………… 25 2.1.2. Awqaf in Shari[ah and Fiqh ………………………… 28 2.2. Historical Experiences of Zakah and Awqaf………………. 30 2.2.1. Historical Experiences of Zakah…………………….. 30 2.2.2. Historical Experiences of Awqaf…………………….. 32 2.3. Contemporary Resolutions on Zakah and Awqaf………… 35 2.3.1. Contemporary Resolutions on Zakah……………….
    [Show full text]
  • The Theory of Punishment in Islamic Law a Comparative
    THE THEORY OF PUNISHMENT IN ISLAMIC LAW A COMPARATIVE STUDY by MOHAMED 'ABDALLA SELIM EL-AWA Thesis submitted for the Degree of Doctor of Philosophy in the University of London, School of Oriental and African Studies, Department of Law March 1972 ProQuest Number: 11010612 All rights reserved INFORMATION TO ALL USERS The quality of this reproduction is dependent upon the quality of the copy submitted. In the unlikely event that the author did not send a com plete manuscript and there are missing pages, these will be noted. Also, if material had to be removed, a note will indicate the deletion. uest ProQuest 11010612 Published by ProQuest LLC(2018). Copyright of the Dissertation is held by the Author. All rights reserved. This work is protected against unauthorized copying under Title 17, United States C ode Microform Edition © ProQuest LLC. ProQuest LLC. 789 East Eisenhower Parkway P.O. Box 1346 Ann Arbor, Ml 48106- 1346 2 , ABSTRACT This thesis deals with the theory of Punishment in Islamic law. It is divided into four ch pters. In the first chapter I deal with the fixed punishments or Mal hududrl; four punishments are discussed: the punishments for theft, armed robbery, adultery and slanderous allegations of unchastity. The other two punishments which are usually classified as "hudud11, i.e. the punishments for wine-drinking and apostasy are dealt with in the second chapter. The idea that they are not punishments of "hudud11 is fully ex- plained. Neither of these two punishments was fixed in definite terms in the Qurfan or the Sunna? therefore the traditional classification of both of then cannot be accepted.
    [Show full text]
  • Proquest Dissertations
    The history of the conquest of Egypt, being a partial translation of Ibn 'Abd al-Hakam's "Futuh Misr" and an analysis of this translation Item Type text; Dissertation-Reproduction (electronic) Authors Hilloowala, Yasmin, 1969- Publisher The University of Arizona. Rights Copyright © is held by the author. Digital access to this material is made possible by the University Libraries, University of Arizona. Further transmission, reproduction or presentation (such as public display or performance) of protected items is prohibited except with permission of the author. Download date 10/10/2021 21:08:06 Link to Item http://hdl.handle.net/10150/282810 INFORMATION TO USERS This manuscript has been reproduced from the microfilm master. UMI films the text directly fi-om the original or copy submitted. Thus, some thesis and dissertation copies are in typewriter face, while others may be from any type of computer printer. The quality of this reproduction is dependent upon the quality of the copy submitted. Broken or indistinct print, colored or poor quality illustrations and photographs, print bleedthrough, substandard margins, and improper alignment can adversely affect reproduction. In the unlikely event that the author did not send UMI a complete manuscript and there are missing pages, these will be noted. Also, if unauthorized copyright material had to be removed, a note will indicate the deletion. Oversize materials (e.g., maps, drawings, charts) are reproduced by sectiotiing the original, beginning at the upper left-hand comer and continuing from left to right in equal sections with small overlaps. Each original is also photographed in one exposure and is included in reduced form at the back of the book.
    [Show full text]
  • Download/Pdf/10872719.Pdf
    Florida State University Libraries Electronic Theses, Treatises and Dissertations The Graduate School 2019 Visitor Center Design and Possibilities for Visitor Engagement at ad Dir'Iyah HTaneeermi Atlajahganei Site Follow this and additional works at the DigiNole: FSU's Digital Repository. For more information, please contact [email protected] FLORIDA STATE UNIVERSITY COLLEGE OF FINE ARTS VISITOR CENTER DESIGN AND POSSIBILITIES FOR VISITOR ENGAGEMENT AT AD- DIR'IYAH HERITAGE SITE By TANEEM ALJAHANI A Thesis submitted to the Department of Interior Architecture and Design in partial fulfillment of the requirements for the degree of Master of Science 2019 Taneem Aljahani defended this thesis on October 31, 2019. The members of the supervisory committee were: Yelena McLane Professor Directing Thesis Jill Pable Committee Member Marlo Ransdell Committee Member The Graduate School has verified and approved the above-named committee members, and certifies that the thesis has been approved in accordance with university requirements. ii To my parents, Hamoud and Fatima, for their constant support and encouragement. iii ACKNOWLEDGMENTS I would like to express my heartfelt appreciation to my major professor, Dr. Yelena McLane for her invaluable support, guidance, and advice. Thank you for taking the time to share your thoughts and knowledge which helped me in completing this thesis paper. I would also like to thank my committee members, Dr. Jill Pable and Dr. Marlo Ransdell, for their consistent encouragement and insightful feedback. I am also very thankful for all my family and friends who have helped and motivated me throughout my academic journey. iv TABLE OF CONTENTS List of Figures .............................................................................................................................
    [Show full text]