Digital Currency Studies In Islamic Perspective

This study aims to determine the best type of Digital currency according to Islam. This study uses the Analytical Hierarchical Process (AHP) method by developing several alternative digital currencies and attributes (indicators). In addition, this study also uses deductive qualitative analysis. Respondents in this study amounted to 100 people with the sampling technique Area Stratified Purposive Sampling and several selected respondents were interviewed. The results show that Gold-based Digital Money is the best type of Digital currency according to Islam. The main attribute of ownership in Gold-based Digital Money is Usury abolishment capability. Other factors are Gharar Eraducation, Maysir Eraducation, Justice / Fairness Principles, Medium of exchange, Measurement of value, Store of value and Differed payment instrument. In addition, this model can accommodate 7 criteria for the role of currency in the economy.

Measurement of Gas Exchange on Excised Grapevine Leaves Does Not Differ from In Situ Leaves, and Potentially Shortens Sampling Time

Use of leaf gas exchange measurement enhances the characterization of growth, yield, physiology, and abiotic stress response in grapevines. Accuracy of a crop response model depends upon sample size, which is often limited due to the prolonged time needed to complete gas exchange measurement using currently available infra-red gas analyzer systems. In this experiment, we measured mid-day gas exchange of excised and in situ leaves from field grown wine grape (Vitis vinifera) cultivars. Depending upon cultivar, we found measuring gas exchange on excised leaves under a limited time window post excision gives similar accuracy in measurement of gas exchange parameters as in situ leaves. A measurement within a minute post leaf excision can give between 96.4 and 99.5% accuracy compared to pre-excision values. When compared to previous field data, we found the leaf excision technique reduced time between consecutive gas exchange measurements by about a third compared to in situ leaves (57.52 ± 0.39 s and 86.96 ± 0.41 s, for excised and in situ, respectively). Therefore, leaf excision may allow a 50% increase in experimental sampling size. This technique could solve the challenge of insufficient sample numbers, often reported by researchers worldwide while studying grapevine leaf gas exchange using portable gas exchange systems under field conditions.

Mapping invisible epitopes by NMR spectroscopy

Defining discontinuous antigenic epitopes remains a substantial challenge, as exemplified by the case of lipid transfer polyproteins, which are common pollen allergens. Hydrogen/deuterium exchange monitored by NMR can be used to map epitopes onto folded protein surfaces, but only if the complex rapidly dissociates. Modifying the standard NMR-exchange measurement to detect substoichiometric complexes overcomes this time scale limitation and provides new insights into recognition of lipid transfer polyprotein by antibodies. In the future, this new and exciting development should see broad application to a range of tight macromolecular interactions.

Design of a Real-Time Gas-Exchange Measurement System for Crop Stands in Environmental Scenarios

In contrast to conducting measurements on single plants, canopy gas exchange monitored continuously and for large batches of plants can give high-value data for crop physiological models. To this end, a system including eight airtight greenhouse cabins with a ground area of 28.8 m2 and a volume of 107.8 m3 each was designed for measuring the CO2 and H2O gas exchange of crop stands following the general principle of semi-open chambers. The measuring facility consists of a set of mass flow meters allowing air exchange rates between 0.5 h−1 and 19 h−1 (i.e., m3 gas per m3 greenhouse air per hour) and CO2 supply rates up to 4 L min−1 (i.e., ca. 14.9 g m−2 greenhouse h−1) and sensors for measuring the concentrations of CO2 and H2O. There are four separated belowground troughs per cabin for the root environment that can be operated as individual gas exchange chambers measuring the belowground gas exchange for example root zone respiration. This paper outlines a demonstration of the possibilities and constraints for measuring crop gas exchange in combination with crop model validation for larger crop stands under various conditions and discusses them along with examples.

CSR Expenditure and Company Performance: Charity or Signal? Evidence from Indonesia

<p><strong>Purpose:</strong> The purpose of this study are: first, to investigate CSR expenditures made by public companies in Indonesia are whether aimed at the charity, and second, whether CSR expenditure is related to the corporate’s performance in the future.</p><p><strong>Methodology/Approach:</strong> The samples are taken from 53 companies registered at the Indonesia Stock Exchange. Measurement of CSR expenditure uses monetary unit because CSR expenditure is the actual expenditure of the company. Company performance variables use ROA and CFO.</p><p><strong>Findings:</strong> The result indicates that CSR expenditures by companies in Indonesia are aimed at charity and are not related to their future performance. In addition, the CFO is also not related to CSR expenditure. This finding indicates that the expenditure of corporate CSR in Indonesia is only limited to fulfilling corporate social responsibility to the community without expecting repayment and to fulfill applicable regulatory obligations. Thus the resulting decision is a charity decision, not a signal.</p><p><strong>Research Limitation/implication:</strong> Sample in this study is limited to only company that reports CSR expenditure data in its annual report. The problem is that this disclosure is not mandatory in Indonesia so we cannot put all of public companies into our study. Our findings must be interpreted with this sample limitation problem.</p><strong>Originality/Value of paper:</strong> Our study contributes to understanding of motives of corporation in CSR spending. Corporations that operate in Indonesia are not only local corporations. Some are foreign companies that operate in Indonesia. Even though this Indonesian-based foreign corporation has its CSR program running in Indonesia, the program actually made by its home office abroad. While the CSR activity is used as signal in the home country, the purpose is not the same in Indonesia.

MODAL INTELEKTUAL PADA PERUSAHAAN-PERUSAHAAN DI SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014

This study aimed to analyze the company's intellectual capital in the financial sector. The financial sector companies listed in the Indonesian Stock Exchange (BEI) 2010-2014 was used as the sample. The sample selection using purposive sampling method. The data used in this study were secondary data from company annual report obtained from the official website of Indonesia Stock Exchange. Measurement of intellectual capital in this study using a model of Value Added Intellectual Coefficients (VAIC) and measurement of financial performance using ratio analysis with ROA as profitability variable, ATO as productivity variable, and GR as variable growth. The results showed that the overall financial performance of the financial sector in the period of observation were top performers and common performers. Based on the value of company’s intellectual capital, the intellectual capital components contributed most was human capital. Keywords: Finance, Intellectual capital, Value added intellectual coefficient, VAIC

MODAL INTELEKTUAL PADA PERUSAHAAN-PERUSAHAAN DI SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014

This study aimed to analyze the company's intellectual capital in the financial sector. The financial sector companies listed in the Indonesian Stock Exchange (BEI) 2010-2014 was used as the sample. The sample selection using purposive sampling method. The data used in this study were secondary data from company annual report obtained from the official website of Indonesia Stock Exchange. Measurement of intellectual capital in this study using a model of Value Added Intellectual Coefficients (VAIC) and measurement of financial performance using ratio analysis with ROA as profitability variable, ATO as productivity variable, and GR as variable growth. The results showed that the overall financial performance of the financial sector in the period of observation were top performers and common performers. Based on the value of company’s intellectual capital, the intellectual capital components contributed most was human capital. Keywords: Finance, Intellectual capital, Value added intellectual coefficient, VAIC