18 research outputs found
HUKUM MENGUCAPKAN SELAMAT HARI RAYA KEPADA NON-MUSLIM (STUDI FATWA AL-LAJNAH AD-DAIMAH ARAB SAUDI DAN DAR AL-IFTA’ MESIR)
Get PDFThe ruling on wishing non-Muslims a happy holiday has been debated by scholars. The concept of religious moderation and the values of tolerance in a plural society are the dominant discourses today that require a reading of the law of congratulating non-Muslims. Fatwas related to the law have emerged from various regions and countries. Among them are Al-Lajnah Ad-Daimah and Dar Al-Ifta'. If the first fatwa institution comes from a country with a textualist application of Islamic law (Saudi Arabia), then it is different from the second fatwa institution. Dar Al-Ifta' is an Egyptian fatwa institution, one of the moderate countries in applying Islamic law. The fundamental question of this research is how the law of wishing happy holidays to non-Muslims is studied by the two fatwa institutions.
This type of research is qualitative with data sourced from library research. The data of this research are obtained from the fatwas of Al-Lajnah Ad-Daimah and Dar Al-Ifta' as primary data and supporting data from various literatures relevant to this topic. Furthermore, the fatwas of both are analyzed using the framework of negotiative hermeneutics theory. This theory was initiated by Khaled Abou El Fadl who emphasized the negotiation between three entities, including the author, text, and reader. There are three key variables in studying the fatwa of Al-Lajnah Ad-Daimah and Dar Al-Ifta'. Starting from text and authority, the construction of authoritarianism, to the anatomy of authoritarian discourse. Based on this, this research uses a socio-legal approach.
First, the conclusion obtained is that these two fatwa institutions have a considerable gap in fatwa differences. Second, there are three key variables used when analyzed using negotiative hermeneutics theory. In text and authority, it can be seen how these two fatwa institutions have authority in discussing this topic. At the same time, the differences in the social reality of their audiences also affect the differences in methods and rulings. In the construction of authoritarianism, it can be seen that the determination of the law is not authoritarian from the fulfillment of the five prerequisites proposed by negotiative hermeneutics. Both have differences in fulfilling these five prerequisites. Then, in the anatomy of authoritarian discourse, three things are studied: consistency, selective attitude in sorting out arguments, and balancing various interests and rationales. Both fatwa organizations consistently use their own methods in studying this topic. Al-Lajnah Ad-Daimah is selective in sorting out arguments, in contrast to Dar Al-Ifta' which explores more arguments. Finally, in balancing various interests, Al-Lajnah Ad-Daimah is only concerned with preserving religion. While Dar Al-Ifta' combines two interests: protecting religion and upholding the values of toleranc
How Effective is the International Fuel Tax Agreement as a Multistate Tax Administration Model? A View From the States
Get PDFThe International Fuel Tax Agreement (IFTA) was established to reduce the complexities of reporting, allocating, and collecting diesel fuel taxes from interstate commercial carriers operating in multiple jurisdictions. This paper examines IFTA\u27s effectiveness as a multistate tax administration model from the perspective of the states. We identify three criteria of effectiveness and use a survey of IFTA officials in the member states and provinces as well as additional data provided by IFTA, Inc to assess IFTA\u27s effectiveness. We conclude that (1) IFTA promotes inter-jurisdictional cooperation and revenue transfers; (2) carriers do not locate disproportionately in low tax jurisdictions; and (3) IFTA\u27s audit system, which relies on carrier record-keeping, may not be effectively preventing tax evasion. [ABSTRACT FROM AUTHOR
Analisis Karakteristik Wajik Dengan Modifikasi Perbandingan Konsentrasi Gula Pasir Dan Gula Aren
Get PDFThe purpose of this study was to determine the effect of adding various concentrations of palm sugar and granulated sugar on the quality characteristics of diamonds and to determine the most preferred concentration of palm sugar and granulated sugar based on organoleptic tests. This study used a completely randomised design with 5 treatments and 3 replications. Observations made in this study were organoleptic test, water content test, fat content test, and sugar content test. The results showed that the addition of palm sugar and granulated sugar to the diamond had a significant effect (significantly different) on aroma, texture, moisture content, and sugar content
Measuring the rates of weight-mile tax evasion in Oregon
No full textIn this report, three methods were selected to estimate WMT evasion rates for 2016-2018: 1) comparison of commercial truck screening data to WMT tax returns, 2) comparison of IRP registration filings to WMT tax returns, and 3) comparison of IFTA filings to WMT tax returns. Comparison of taxable miles calculated using commercial truck screening data to WMT tax returns for motor carriers resulted in average annual WMT evasion estimates ranging from 8.63 percent to 11.33 percent of total revenue collected from 2016 to 2018. Another approach adopted to estimate WMT evasion was comparison of WMT tax returns to 2018 IRP registration records. This estimation method showed potential WMT revenue evasion rates ranging from 8.13 to 10.66 percent. When we compared the mileage reported in WMT returns to trip distances in Oregon as reported in IFTA returns listing Oregon as a travel jurisdiction, the minimum average annual revenue evasion rate was estimated to be 5.09 percent, and the maximum average annual revenue evasion rate was 7.15 percent throughout the study period. Estimation using ODOT screening data offers several advantages: 1) these data are collected by ODOT rather than data self-reported by carriers; 2) they are much easier to match with WMT returns than IRP or IFTA data; 3) they provide information on interstate and intrastate vehicle mileage; 4) they make it easier to determine whether a particular vehicle is subject to the WMT tax compared to IRP or IFTA.by Andrew Martin, Ph.D., Research Scientist, Jeeyen Koo, M.S., Research Associate, Jennifer Walton, P.E., Program Manager, Chris Van Dyke, Ph.D., Research Scientist, Mark Bell, Research Associate, & Jeff Tipton, Research Associate for Oregon Department of Transportation, Research Section.Title from PDF title page (viewed on November 1, 2021)."OR-RD-22-08"--Technical report documentation page.This archived document is maintained by the State Library of Oregon as part of the Oregon Documents Depository Program. It is for informational purposes and may not be suitable for legal purposes.Includes bibliographical references (pages 125-130).Sponsored by Oregon Dept. of Transportation, Research Section.Mode of access: Internet from the Oregon Government Publications Collection.Text in English.Final Report
糖尿病性腎症における，尿蛋白量と，糸球体および尿細管間質の組織学的変化が腎予後に与える影響の関連性
Get PDFBackground: Studies on kidney function and histological findings in diabetic nephropathy (DN) with low urinary protein (UP) are few. We examined the differential impact of histological changes on kidney outcomes between non-proteinuric and proteinuric DN. Methods: Patients diagnosed with DN by renal biopsy during 1981-2014 were divided into non-proteinuric (UP ≤ 0.5 g/day) and proteinuric (UP > 0.5 g/day) DN. The Cox proportional hazard model was used to examine the association of glomerular lesions (GLs) and interstitial fibrosis and tubular atrophy (IFTA) with end-stage kidney disease (ESKD) development after adjusting for relevant confounders. Results: The non-proteinuric and proteinuric DN groups included 197 and 199 patients, respectively. During the 10.7-year median follow-up period, 16 and 83 patients developed ESKD in the non-proteinuric and proteinuric DN groups, respectively. In the multivariable Cox hazard model, hazard ratios (HRs) [95% confidence intervals (CIs)] of GL and IFTA for ESKD in proteinuric DN were 2.94 [1.67-5.36] and 3.82 [2.06-7.53], respectively. Meanwhile, HRs [95% CIs] of GL and IFTA in non-proteinuric DN were < 0.01 [0-2.48] and 4.98 [1.33-18.0], respectively. IFTA was consistently associated with higher incidences of ESKD regardless of proteinuria levels (P for interaction = 0.49). The prognostic impact of GLs on ESKD was significantly decreased as proteinuria levels decreased (P for interaction < 0.01). Conclusions: IFTA is consistently a useful predictor of kidney prognosis in both non-proteinuric and proteinuric DN, while GLs are a significant predictor of kidney prognosis only in proteinuric DN.権利情報：© The Author(s), under exclusive licence to Japanese Society of Nephrology 2023. This version of the article has been accepted for publication, after peer review (when applicable) and is subject to Springer Nature’s AM terms of use, but is not the Version of Record and does not reflect post-acceptance improvements, or any corrections. The Version of Record is available online at: https://doi.org/10.1007/s10157-023-02433-
Evaluation of a new solid media specimen transport card for high risk HPV detection and cervical cancer prevention
No full textBackground: Solid media transport can be used to design adaptable cervical cancer screening programs but currently is limited by one card with published data. Objective: To develop and evaluate a solid media transport card for use in high-risk human papillomavirus detection (HR-HPV). Study design: The Preventative Oncology International (POI) card was constructed using PK 226 paper (R) treated with cell-lysing solution and indicating dye. Vaginal samples were applied to the POI card and the indicating FTA (iFTA) elute card. A cervical sample was placed in liquid media. All specimens were tested for HR-HPV. Color change was assessed at sample application and at card processing. Stability of the POI card and iFTA elute card was tested at humidity. Results: 319 women were enrolled. Twelve women had at least one insufficient sample with no difference between media (p = 0.36). Compared to liquid samples, there was good agreement for HR-HPV detection with kappa of 0.81 (95% CI 0.74-0.88) and 0.71 (95% CI 0.62-0.79) for the POI and iFTA elute card respectively. Sensitivity for >= CIN2 was 100% (CI 100-100%), 95.1% (CI 92.7-97.6%), and 93.5% (CI 90.7-96.3%) for the HR-HPV test from the liquid media, POI card, and iFTA elute card respectively. There was no color change of the POI card noted in humidity but the iFTA elute card changed color at 90% humidity. Conclusions: The POI card is suitable for DNA transport and HR-HPV testing. This card has the potential to make cervical cancer screening programs more affordable worldwide. (C) 2015 Elsevier B.V. All rights reserved.Hyde Biomedical Corporation, Wuhu County, Anhui, China; Peking University Shenzhen Hospital, Shenzhen, China; BGI Shenzhen, Shenzhen, China; PerkinElmer Greenville, S.C., USA; Preventive Oncology International, Inc., Cleveland, Heights, Ohio, USASCI(E)[email protected]
A refinement relation for families of timed automata
Get PDFSoftware Product Lines (SPLs) are families of systems that
share a high number of common assets while differing in others. In
component-based systems, components themselves can be SPLs, i.e., each
component can be seen as a family of variations, with different interfaces
and functionalities, typically parameterized by a set of features and a
feature model that specifies the valid combinations of features. This paper
explores how to safely replace such families of components with more
refined ones. We propose a notion of refinement for Interface Featured
Timed Automata (IFTA), a formalism to model families of timed automata
with support for multi-action transitions. We separate the notion
of IFTA refinement into behavioral and variability refinement, i.e., the
refinement of the underlying timed automata and feature model. Furthermore,
we define behavioral refinement for the semantic level, i.e.,
transition systems, as an alternating simulation between systems, and
lift this definition to IFTA refinement. We illustrate this notion with examples
throughout the text and show that refinement is a pre-order and
compositional.European Regional Development Fund (ERDF) through the Operational Programme for Competitiveness and Internationalisation (COMPETE 2020), and by National Funds through the Portuguese funding agency, FCT, within project TRUST, POCI-01-0145- FEDER-016826. In addition the first and second author are supported by FCT grants PD/BD/52238/2013 and SFRH/BPD/91908/2012, respectivel
The Problem of Religious Guidance among Indian Muslims: A Forward-Thinking Proposal
No full textThe Indian Muslim community faces a paradox, marked by the presence of religious leaders without a clear path forward. The article identifies a lack of guidance, particularly in matters of faith, as numerous Ulema offer conflicting fatwas, stemming from a flawed Ifta methodology. Tracing the historical evolution of fatwa issuance, the 19th-century shift in India, influenced by the East India Company's trade-focused policies, led to an abundance of independent Ulema. This article explores the historical evolution of Ifta in Islam, with a focus on India. It reviews the transition to formal fatwa institutions, compares practices across regions, and proposes centralizing fatwa authority through a high central council in India, offering recommendations for reform. The absence of a centralized authority for fatwa issuance in India results in a chaotic scenario.To address this, the author proposes a structured solution: establishing a high central council of diverse Ulema and intellectuals. This council would delegate responsibilities for religious and social issues to ensure uniformity in fatwa decisions nationally. However, the article underscores that councils alone are ineffective without legal enforcement authority. This article will show: 1) Abundance of Guidance and Contradictory Fatwas; 2) Evolution of Fatwa Issuance in Islamic History; 3) Current State of Fatwa Issuance and Recommendations for Reform. Additionally, it advocates reevaluating the concepts of 'Dar al-Islam' and 'Dar al-Harb' in the context of India's identity. The author suggests a Parliament-recognized Council to issue fatwas, aligning with democratic principles and reflecting shared ownership among India's diverse Muslim population
Differential impact of glomerular and tubule-interstitial histological changes on kidney outcome between non-proteinuric and proteinuric diabetic nephropathy
No full textBackground: Studies on kidney function and histological findings in diabetic nephropathy (DN) with low urinary protein (UP) are few. We examined the differential impact of histological changes on kidney outcomes between non-proteinuric and proteinuric DN. Methods: Patients diagnosed with DN by renal biopsy during 1981-2014 were divided into non-proteinuric (UP ≤ 0.5 g/day) and proteinuric (UP > 0.5 g/day) DN. The Cox proportional hazard model was used to examine the association of glomerular lesions (GLs) and interstitial fibrosis and tubular atrophy (IFTA) with end-stage kidney disease (ESKD) development after adjusting for relevant confounders. Results: The non-proteinuric and proteinuric DN groups included 197 and 199 patients, respectively. During the 10.7-year median follow-up period, 16 and 83 patients developed ESKD in the non-proteinuric and proteinuric DN groups, respectively. In the multivariable Cox hazard model, hazard ratios (HRs) [95% confidence intervals (CIs)] of GL and IFTA for ESKD in proteinuric DN were 2.94 [1.67-5.36] and 3.82 [2.06-7.53], respectively. Meanwhile, HRs [95% CIs] of GL and IFTA in non-proteinuric DN were < 0.01 [0-2.48] and 4.98 [1.33-18.0], respectively. IFTA was consistently associated with higher incidences of ESKD regardless of proteinuria levels (P for interaction = 0.49). The prognostic impact of GLs on ESKD was significantly decreased as proteinuria levels decreased (P for interaction < 0.01). Conclusions: IFTA is consistently a useful predictor of kidney prognosis in both non-proteinuric and proteinuric DN, while GLs are a significant predictor of kidney prognosis only in proteinuric DN.権利情報：© The Author(s), under exclusive licence to Japanese Society of Nephrology 2023. This version of the article has been accepted for publication, after peer review (when applicable) and is subject to Springer Nature’s AM terms of use, but is not the Version of Record and does not reflect post-acceptance improvements, or any corrections. The Version of Record is available online at: https://doi.org/10.1007/s10157-023-02433-yidentifier:Clinical and Experimental Nephrology. 2024 Apr, vol.28, no.4, p.282-292identifier:1342-1751identifier:http://ginmu.naramed-u.ac.jp/dspace/handle/10564/4361identifier:Clinical and Experimental Nephrology, 28(4): 282-29
Design of helix slow-wave structures for high efficiency TWTs.
Get PDFTWTs for space applications commonly have a helix pitch profile which incorporates a section with increased phase velocity followed by a negative phase velocity taper. A simple method is described for the initial design of a helix slow-wave structure of this kind to achieve high overall efficiency. It is shown that the use of a section with increased phase velocity increases the beam efficiency of a TWT while reducing the generation of second harmonic power. The technique is illustrated by its application to a 70 W Ku-band TWT and the performance is shown to be comparable with that of an existing TWT
