1,720,962 research outputs found

    Kemapanan dan daya saing pajak gadai Islam di Malaysia: perspektif perintis

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    Pembiayaan pajak gadai konvensional telah wujud sejak abad ke-19 lagi. Namun, praktis pemberian pinjaman daripada pajak gadai konvensional sering dikaitkan dengan penyelewengan dan mempunyai unsur eksploitasi terhadap peminjam. Sebagai alternatif, pajak gadai Islam yang pertama telah diwujudkan pada tahun 1992 iaitu Muassasah Gadaian Islam Terengganu dengan inisiatif oleh Majlis Agama Islam dan Adat Melayu Terengganu (MAIDAM). Sehingga tahun 2013, terdapat 464 buah cawangan daripada 10 institusi yang menawarkan pembiayaan pajak gadai Islam berbanding pajak gadai konvensional yang berlesen iaitu 259 buah. Tujuan kajian ini adalah untuk menganalisis persepsi tiga perintis utama pemegang pajak gadai Islam di Malaysia iaitu MAIDAM, YaPEIM dan Bank Kerjasama Rakyat Malaysia berkaitan aspek kemapanan dan daya saing produk, isu pembiayaan berfokuskan penggunaan dan kesedaran masyarakat terhadap kewujudan pajak gadai Islam. Kajian ini menggunakan kaedah kualitatif yang melibatkan temu bual separa berstruktur terhadap tiga institusi perintis pajak gadai Islam. Hasil kajian ini menunjukkan bahawa pajak gadai Islam berupaya untuk bersaing dan berkembang dengan penawaran sistem gadaian yang berkonsepkan syariah, pengenaan upah simpan yang rendah dan matlamat pembiayaan yang tidak berorientasikan keuntungan dan lebih kepada tanggungjawab sosial. Untuk kemapanan dan daya saing skim ini, peranan kerajaan juga amat penting terutamanya dalam mewujudkan satu akta pajak gadai Islam yang khusus serta mempertingkatkan lagi pemberian lesen kepada pemegang pajak gadai yang berpotensi. Aktiviti promosi dan hebahan maklumat melalui media massa dan elektronik juga perlu dipertingkatkan bagi memberi kesedaran dan pemahaman kepada masyarakat khususnya mereka yang beragama Islam untuk memilih skim ar-Rahnu sebagai alternatif kepada pajak gadai konvensional

    Penentu permintaan takaful mikro dalam kalangan usahawan mikro

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    Tujuan kajian ini ialah untuk menganalisis pengaruh faktor pengetahuan dan keagamaan dalam meramal kecenderungan usahawan mikro terhadap penggunaan takaful mikro. Pengaruh pemboleh ubah pengetahuan dan keagamaan terhadap kecenderungan menggunakan takaful mikro dianalisis menggunakan analisis regresi linear pelbagai. Kajian ini menggunakan instrumen soal selidik melibatkan penyertaan 135 orang usahawan mikro di Perak. Hasil kajian mendapati bahawa hanya pengetahuan mempunyai pengaruh signifikan yang positif terhadap kecenderungan menggunakan takaful mikro. Implikasi kajian menunjukkan bahawa pembuat dasar dan pengendali takaful perlu merekabentuk pelbagai program dan promosi agar dapat meningkatkan tahap pengetahuan, kesedaran dan kebolehcapaian produk takaful mikro ini, seterusnya meningkatkan penyertaan takaful mikro dalam kalangan usahawan mikro khususnya di negeri Perak

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed

    Variations on the Author

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    “Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship

    Appropriate Similarity Measures for Author Cocitation Analysis

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    We provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis

    Dispelling the Myths Behind First-author Citation Counts

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    We conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more sophisticated methods

    Author Index

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    koamabayili/VECTRON-author-checklist: VECTRON author checklist

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    We have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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