scholarly journals صكوك المضاربة والمرابحة المختلطة: دراسة فقهية تأصيلية تحليلية (Mudharaba and Murabaha Mixed Sukuk: A Fiqhi Structural Analysis)

2020 ◽  
Vol 17 (2) ◽  
pp. 21-38
Author(s):  
أحمد محمد المختار ◽  
عزنان حسن
Keyword(s):  
Capital Market ◽  
Asset Management ◽  
Descriptive Analysis ◽  
Management Tool ◽  
Analysis Method ◽  
Financial Loss ◽  
Common Features ◽  
The Past ◽  
The Common ◽  
Business Outcome

سوق الصكوك أحد أهم مكونات سوق رأس المال الإسلامي لما تقدمه الصكوك من مزايا إدارة السيولة وتنويع المخاطر وإدارة الأصول. هذه الأغراض التي يحققها إصدار الصكوك وتداولها تؤدي في كثير من الأحيان إلى حدوث إشكالات شرعية في هيكلة الصكوك ووثائقها. أحد هذه الهياكل هيكل شاع استخدامه في العقد الأخير في أسواق الصكوك الرئيسية، لما يحققه من جواز التداول وضمان رأس المال، وهو هيكل الجمع بين المرابحة والمضاربة. تقوم هذه الدراسة على المنهج الوصفي التحليلي عبر تحرير المسائل الفقهية التي تناولت الجمع بين العقود من أمهات الكتب الفقهية المعتمدة في المذاهب الأربعة، فتذكر كل مسألة بصورها وأحكامها ومناطاتها. ثم يكون بعد ذلك تحليلٌ وصفي لأحد إصدارات الصكوك التي اعتمدت هذا الهيكل، فتدرس أهم خطوات الإصدار وأهم الشروط والأحكام في وثائقه. بعد ذلك يكون التخريج لصورة الإصدار المذكور على أصوله من المسائل الفقهية المذكورة سعيًا إلى الوصول إلى حكمه عن طريق تخريج الفروع على الأصول. خلصت الدراسة إلى أن لهذه الهيكلة صورًا متعددة بعضها يضمن رأس المال وبعضها يضمن رأس المال والربح معًا وإلى أن الصورتين ممنوعتان، لأن فيها جمعًا بين العقود يؤدي إلى إفساد عقد المضاربة وإلى الوصول إلى غرض محظور شرعاً وهو تضمين المضارب مع بعض المحاذير الشرعية الأخرى. ذكرت الدراسة بعد ذلك الضوابط الشرعية التي ينبغي الالتزام بها في هذه الحالة ثم اقترحت هيكلاً بديلاً يحقق غرض جواز التداول ويحفظ رأس المال قدر الإمكان. الكلمات المفتاحيّة: المرابحة، المضاربة، الجمع بين العقود، الصكوك. Abstract Sukuk market is one of the most important components of the Islamic capital market. Sukuk give issuers and investors certain advantages as a liquidity and asset management tool. These advantages sought after by investors and issuers may result in some Shari’ah issues in the structure and exchange of sukuk certificates. One of the structures that gained popularity in the last decade is a structure that combines Mudharaba and Murabaha because it provides certain advantages like tradability and the guarantee of capital. This study utilizes a descriptive analysis method to identify the cases of contract combination in major past juristic references to deduce the rulings adopted by past jurists. After that, the paper analyses current sukuk issuances to find the common features between these issuances and the cases mentioned by past jurists to see the applicability of the past ruling to the current situation in a form of Takhrij Alfuroo’ ‘Ala Alusool. The paper concludes that these structures come in many forms; some guarantee the capital, and some guarantee the capital and the return. Both forms are prohibited because the combination results in the vitiation of Mudaraba contract as it invariably leads to a prohibited objective of making the Mudarib liable for any financial loss regardless of the business outcome in addition to other Shari’ah issues. The study then derived some Shari’ah parameters for this structure to be permissible and suggests a structure that fulfills the intended objectives of issuers and avoids Shari’ah issues as much as possible. Keywords: Murabaha, Mudarabah, Combinaiton of contracts, Sukuk.

An Overview of Learning Management Systems

2010 ◽  
pp. 1-19 ◽  
Author(s):  
Anthony A. Piña
Keyword(s):  
Open Source ◽  
Learning Management Systems ◽  
Macro Level ◽  
Management Systems ◽  
Common Features ◽  
Advantages And Disadvantages ◽  
The Past ◽  
The Common ◽  
Learning Management

In this chapter, the reader is taken through a macro level view of learning management systems, with a particular emphasis on systems offered by commercial vendors. Included is a consideration of the growth of learning management systems during the past decade, the common features and tools contained within these systems, and a look at the advantages and disadvantages that learning management systems provide to institutions. In addition, the reader is presented with specific resources and options for evaluating, selecting and deploying learning management systems. A section highlighting the possible advantages and disadvantages of selecting a commercial versus an open source system is followed by a series of brief profiles of the leading vendors of commercial and open source learning management systems.

scholarly journals Efektivitas Penerapan Pengendalian Internal Kontrol Terhadap Pendapatan Asli Daerah Kabupaten Nagan Raya

2018 ◽  
Vol 2 (2) ◽  
pp. 150-155
Author(s):  
Yusri Yusri ◽  
Cut Delsie Hasrina
Keyword(s):  
Control System ◽  
Private Sector ◽  
Internal Control ◽  
Asset Management ◽  
Descriptive Analysis ◽  
Reliable Information ◽  
Primary Data ◽  
Analysis Method ◽  
Internal Control System ◽  
Tax Payments

Internal control is important thing  in running a system both in government and private sector. This study  was using  primary data from the  interviews with employees of the Regional Financial and Asset Management Agency (BPKAD) office in Nagan Raya District. The analysis method used was descriptive analysis method by describing the findings obtained from the study. The results of this study indicated that the application of an internal control system for the aquisition of Regional Revenue of Nagan Raya District was sufficient because sufficient segregation of duties has been carried out, the forms used in tax payments have contained reliable information, responsibilities given and documents related to local tax revenues clear and coordinated.

An Overview of Learning Management Systems

2012 ◽  
pp. 33-51 ◽  
Author(s):  
Anthony A. Piña
Keyword(s):  
Open Source ◽  
Learning Management Systems ◽  
Macro Level ◽  
Management Systems ◽  
Common Features ◽  
Advantages And Disadvantages ◽  
The Past ◽  
The Common ◽  
Learning Management

In this chapter, the reader is taken through a macro level view of learning management systems, with a particular emphasis on systems offered by commercial vendors. Included is a consideration of the growth of learning management systems during the past decade, the common features and tools contained within these systems, and a look at the advantages and disadvantages that learning management systems provide to institutions. In addition, the reader is presented with specific resources and options for evaluating, selecting and deploying learning management systems. A section highlighting the possible advantages and disadvantages of selecting a commercial versus an open source system is followed by a series of brief profiles of the leading vendors of commercial and open source learning management systems.

scholarly journals Sensory Transduction in Photoreceptors and Olfactory Sensory Neurons: Common Features and Distinct Characteristics

2021 ◽  
Vol 15 ◽  
Author(s):  
Federica Genovese ◽  
Johannes Reisert ◽  
Vladimir J. Kefalov
Keyword(s):  
Sensory Neurons ◽  
Large Degree ◽  
Sensory Transduction ◽  
Olfactory Sensory Neurons ◽  
Common Features ◽  
Genetic Manipulations ◽  
The Past ◽  
Tremendous Progress ◽  
The Common

The past decades have seen tremendous progress in our understanding of the function of photoreceptors and olfactory sensory neurons, uncovering the mechanisms that determine their properties and, ultimately, our ability to see and smell. This progress has been driven to a large degree by the powerful combination of physiological experimental tools and genetic manipulations, which has enabled us to identify the main molecular players in the transduction cascades of these sensory neurons, how their properties affect the detection and discrimination of stimuli, and how diseases affect our senses of vision and smell. This review summarizes some of the common and unique features of photoreceptors and olfactory sensory neurons that make these cells so exciting to study.

scholarly journals Complications of Self-Injected Facial Fillers: A Treatment Conundrum in the UK

2019 ◽  
Vol 2019 ◽  
pp. 1-4
Author(s):  
Jessica Blanchard ◽  
Julia Palmer ◽  
Enamul Ali ◽  
Leo Cheng
Keyword(s):  
Tissue Reaction ◽  
Alternative Methods ◽  
Correct Identification ◽  
Oral Ulceration ◽  
Common Features ◽  
The Past ◽  
The Common ◽  
The Uk ◽  
Surgical Unit ◽  
Filler Complications

There has been a rise in nonsurgical cosmetic procedures seen within the UK population in the past decade. A change in legislation has placed restrictions on the distribution and provision of such treatments. Therefore, patients may seek alternative methods to bring about a change to their appearance, such as self-injection of a filler. Complications may include oral ulceration, foreign body tissue reaction, and infection due to a lack in sterility during injection. Such presentations may mimic that of oral cancer and can lead to misdiagnoses and undue cost to the National Health Service. This case highlights the common features leading to correct identification of patients self-injecting with facial fillers and discusses the controversy surrounding the economic aspects of their care. We would like to report one such case presenting to our oral and maxillofacial surgical unit.

scholarly journals FENOMENA KARTU KREDIT DALAM TINJAUAN HADIS

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Muhammad Nurzakka
Keyword(s):  
Credit Card ◽  
Basic Problem ◽  
Descriptive Analysis ◽  
Credit Cards ◽  
Analysis Method ◽  
The Past

AbstrakAdanya globalisasi dan modernisasi memicu perubahan besar dalam aspek masyarakat, salah satunya fenomena kartu kredit sebagai alat untuk bertransaksi. Jika dahulu uang fisik adalah instrumen penting dalam suatu transaksi, maka pada era sekarang menjadi lebih praktis dengan uang non fisik. Problem mendasar dari kartu kredit konvensional adalah adanya tambahan bunga yang harus dibayarkan yang dianggap sebagai praktik riba. Tulisan ini membahas bagaimana tinjauan hadis dalam menanggapi fenomena kartu kredit (konvensional) beserta solusinya dengan menggunakan metode deskriptif-analisis. Penelitian ini menyimpulkan bahwa prinsip kartu kredit yang berlandaskan utang-piutang termasuk amalan yang terpuji. Tinjauan hadis memperbolehkan praktik hutang jika memang yakin mampu untuk melunasi serta melarang berhutang untuk maksiat. Jangan sampai dengan kemudahan yang ditawarkan malah membuat seseorang terjebak dalam pola hidup konsumtif dan berlebihan yang dilarang oleh syariat dan hendaknya kartu kredit digunakan untuk hal yang produktif.. Bagi mereka yang sangat membutuhkan penggunaan kartu kredit, hendaknya mengikuti pendapat yang memperbolehkan. Sedangkan bagi mereka yang tidak dalam kondisi darurat, maka sebaiknya menghindari penggunaan kartu kredit mengingat ada indikasi riba di dalamnya (sesuai dengan kaedah al-khuruj min al-ikhtilaf mustahab). AbstractThe existence of globalization and modernization has triggered major changes in aspects of society, one of which is the phenomenon of credit cards as a means of transaction. If in the past physical money was an important instrument in a transaction, in the present era it has become more practical with non-physical money. The basic problem with conventional credit cards is that there is an additional interest that must be paid which is considered a practice of usury. This paper discusses how the hadith responds to the phenomenon credit card (conventional) and its solutions using the descriptive-analysis method. This study concludes that the principle of credit cards based on debts is a commendable practice. The hadith allows the practice of debt if you are sure you are able to pay off and prohibit debt for immorality. Do not let the facilities offered actually make someone trapped in a consumptive and excessive lifestyle that is prohibited by the Shari'a and credit cards should be used for productive things. For those who really need to use credit cards, they should follow permissible opinions. Whereas for those who are not in an emergency, it is better to avoid using credit cards considering that there are indications of usury in them (according to the rules of al-khuruj min al-ikhtilaf mustahab).

scholarly journals What can be found in the spam folder? a self-study from junior researchers in psychiatry

BJPsych Open ◽  
2021 ◽  
Vol 7 (S1) ◽  
pp. S250-S251
Author(s):  
Nikhil Gauri Shankar ◽  
Jashan Selvakumar ◽  
Jiann Lin Loo ◽  
Mary Honey Ohn ◽  
Sze Hung Chua ◽  
...  
Keyword(s):  
Journal Article ◽  
Open Access Publishing ◽  
Financial Loss ◽  
Publish Or Perish ◽  
Common Features ◽  
Junior Researcher ◽  
Self Study ◽  
The Common ◽  
To Come ◽  
Predatory Publishers

AimsThriving on the pressure of “publish or perish” experienced by academicians, the industry of predatory publishers with dubious quality has mushroomed and gained their notoriety. The battle of uncovering predatory publishers, including Beall's list, has proven to be tough given the huge monetary gain generated by the predatory publishers. It may be difficult for an inexperienced junior researcher to identify those predatory publishers’ soliciting emails, which may disguise as a reputable journal's article-commissioning process. To date, there is a limited systematic approach to identify such emails. Hence, this research is aimed to describe the common features of soliciting emails from publishers which appeared to be predatory.MethodThis self-study involved reviewing the content of emails in the spam folder of authors, a team of junior researchers in psychiatry, for a month. Emails included in this study were soliciting emails relevant to publications and the following were reviewed: types of solicitation, sentences used, strategies used, and information available in the public domain of their webpages. Informative types of emails were excluded.ResultThe solicitation could include: 1) request for a manuscript to be published a journal article, 2) request for a thesis to be published as a book, 3) request to write for a book chapter, 4) invitation to be an editorial member or a reviewer with the offer of free publishing, 5) invitation to be a speaker for a conference, and 6) proofreading services. The publisher may cite a published article of the author from another journal, which was the source where they identified the author's email. Common strategies used for solicitation included: 1) promising a fast-tracked and guaranteed publication, 2) using compliments that appeared to be inappropriate, 3) repetitive emails, and 4) using argumentum ad passiones to induce guilt. The common features of the webpages of those publishers included: 1) open access publishing as the only option, 2) extensive list of indexing services excluding well-established indexing agencies, and 3) the publisher has a huge collection of journals in different disciplines.ConclusionIt is hoped that these findings will help junior researchers in psychiatry to stay vigilant to avoid falling into the trap of predatory publishers, which may result in financial loss and loss of work to plagiarism. Total eradication of those predatory soliciting emails is unlikely despite the advancement of spam filtering technology, which necessitates a more united effort from different stakeholders to come out with a probable solution.

scholarly journals TOWARDS NEW TRADITIONAL URBAN FABRICS Learning from London

2017 ◽  
Author(s):  
Mario Gallarati
Keyword(s):  
Built Environment ◽  
Specific Character ◽  
Urban Fabric ◽  
Common Features ◽  
The Past ◽  
American Model ◽  
The Common ◽  
Further Development ◽  
The Web

Today’s towns, as often represented on the web and media, seem almost the same, flattened out on the American model. But European towns still preserve their individuality: if we look at aerial views, for instance, we can see that just little sections are enough to make it impossible to confuse them. And it is not because of some single building or monument. Each of these towns has its own character due to the very nature of its urban fabric. Furthermore, every town is made of several different urban fabrics, each one with its own specific character, which distinguishes it from the others: nevertheless all of them appear as different aspects of the same reality. Which are the common features connecting such apparently different realities? And how can we learn from the past in order to obtain a more liveable built environment, in coherence with the traditional town and without interrupting but even promoting its further development?

PERTANGGUNGJAWABAN PIDANA ANAK DI BAWAH UMUR YANG TERLIBAT TINDAK PIDANA TERORISME

Veritas ◽  
2020 ◽  
Vol 6 (2) ◽  
pp. 203-217
Author(s):  
Denni Lilik Juniawan
Keyword(s):  
Theoretical Foundation ◽  
Descriptive Analysis ◽  
Age Factors ◽  
State Responsibility ◽  
Sex Factors ◽  
Analysis Method ◽  
The Past ◽  
Library Research ◽  
Causative Factors ◽  
The Family

Abstrak - Kasus Terorisme sejak beberapa tahun kebelakang banyak dijumpai bermacam jenis kejahatan terorisme baik berupa aksi teror dengan menggunakan bom maupun dengan kejahatan. Tidak sedikit tindak pidana terorisme yang dilakukan oleh anak dibawah umur. Tujuan penelitian ini untuk mengetahui pengaturana anak yang terlibat Tindak Pidana Terorisme, mengetahui faktor penyebab anak terlibat Tindak Pidana Terorisme, dan untuk mengetahui bagaimana pertanggungjawaban jika anak terlibat Tindak Pidana Terorisme. Penelitian ini menggunakan library research atau metode penelitian kepustakaan. Adapun sumber data yang digunakan adalah bahan hukum primer, sekunder dan tersier.data akan dianalisa dengan menggunakan metode deskriptif-analisis. Landasan terori yang digunakan adalah teori tangung jawab negara. Berdasarkan analisa data yang dilakukan, diperoleh kesimpulan bahwa pengaturan Tindak Pidana Terorisme berdasarkan Undang-Undang Nomor 5 tahun 2018 tentang Perubahan Atas Undang-Undang Nomor 1 Tahun 2002 tentang Pemberantasan Tindak Pidana Terorisme berdasarkan pasal 19 dan 24 dalam penjatuhan hukuman minimum tidak berlaku bagi anak dibawah 18 (delapan belas) tahun, faktor penyebab anakt terlibat yaitu berdasarkan terori motivasi, faktor usia, faktor kelamin, faktor kedudukan anak dalam keluarga, serta faktor dorongan dari keluarga itu sendiri, dan pertanggungjawaban anak dibawah umur yaitu dilakukan pemidaan tetapi tidak boleh melebihi ½ dari hukuman orang dewasa. Kata Kunci : Tindak Pidana Terorsme dilakukan oleh Anak dibawah Umur.   Abstract - Terrorism Cases since the past few years many types of terrorism crimes have been found, both in the form of acts of terror using bombs and with crimes. Not a few criminal acts of terrorism committed by minors. The purpose of this study was to determine the organization of children involved in criminal acts of terrorism, determine the factors causing children to be involved in criminal acts of terrorism, and to find out how responsibility if children are involved in criminal acts of terrorism. This research uses library research or library research methods. The data sources used are primary, secondary and tertiary legal materials. The data will be analyzed using descriptive-analysis method. The theoretical foundation used is the theory of state responsibility. Based on the analysis of the data conducted, it was concluded that the regulation of Terrorism Crimes based on Law Number 5 of 2018 concerning Amendment to Law Number 1 of 2002 concerning Eradication of Terrorism Crimes under articles 19 and 24 in the imposition of minimum sentences does not apply to children under 18 (eighteen) years, the causative factors involved are based on motivational theory, age factors, sex factors, the position of the child in the family, as well as the encouragement factors of the family itself, and the responsibility of minors, namely carried out convictions but may not exceed ½ of adult punishment. Keywords : Crime of Terrorism is carried out by Minors.

scholarly journals KEBERADAAN TALEMPONG KAYU DI KENAGARIAN TALANG MAUR, KECAMATAN MUNGKA, KABUPATEN LIMA PULUH KOTA

2020 ◽  
Vol 9 (4) ◽  
pp. 55
Author(s):  
Monna Dini Angraini ◽  
Wimbrayardi Wimbrayardi
Keyword(s):  
Descriptive Analysis ◽  
Musical Instrument ◽  
Analysis Method ◽  
Literature Study ◽  
The Past ◽  
Aesthetic Pleasure ◽  
The Government ◽  
The Times ◽  
Main Instrument ◽  
Traditional Arts

This study aims to describe the existence of Talempong Kayu in Talang Maur Village, Mungka District, Lima Puluh Kota Regency. This is a qualitative research using a descriptive analysis method. The main instrument in this study was the researcher itself and was assisted by supporting instruments such as writing instruments and cameras. The data were collected through literature study, observation, interview, and documentation. The steps of analyzing data are collecting data, describing the data, and making conclusions. The results of this study indicate that Talempong Kayu musical instrument is one of the traditional arts in Talang Village, Mungka District, Lima Puluh Kota Regency. It is played by being hit (idiophone). Talempong Kayu is only used as entertainment for the players, and serves as an emotional expression, aesthetic pleasure, and entertainment. The form of its presentation does not require other people or audiences. In the past, people in TalangMaur village had good enthusiasts and appreciation on Talempong Kayu. However, due to the development of the times, the enthusiasts have decreased considerably. This is due to the fact that today generation replaces their games byandroid phones that can access many games. Furthermore, there has been no government attention in developing Talempong Kayu Art. Talempong Kayu is only played by local people and is not really considered by the government. This is due to the fact that the wood Talempong Art only serves as a substitute musical instrument for training before the metal one, so this is not considered too important for deeper development.Keywords: The Existence, Talempong Kayu, in Talang Maur Village

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