150 research outputs found
Akuntansi Zakat, Infaq, Dan Shodaqoh
No full textTulisan ini disusun untuk mendalami amalan zakat, infaq dan shodaqoh, isi tulisan ini dimaksudkan untuk menunjukkan secara rinci bagaimana masing-masing amalan tersebut berbeda satu sama lain, baik definisi maupun cara amalannya. Dalam makalah ini juga disertakan penjelasan bagaimana Akuntansi mempengaruhi setiap praktik menurut PSAK 109. Metode yang digunakan untuk menghasilkan makalah ini adalah Metode Subyektif Kualitatif, dimana isi makalah ini dikumpulkan dari berbagai Jurnal, Artikel - Artikel yang Diterbitkan, dan Beberapa Buku terkait. Sebagai negara yang mayoritas beragama Islam, Amalan Zakat, Infaq, dan Shodaqoh telah diajarkan kepada masyarakat luas mulai dari anak-anak hingga orang dewasa dalam berbagai rentang usia, Amalan Zakat mengacu pada Amalan yang Diamanatkan dari Rukun Ketiga dalam Rukun Islam. di mana seorang Muslim harus menyisihkan hartanya untuk dibagikan kepada kelompok orang-orang terpilih yang memenuhi syarat, Infaq dan Shodaqoh meskipun tidak Diamanatkan, dianjurkan sebagai cara untuk menunjukkan rasa syukur terhadap nikmat Allah. dengan memberi kembali kepada mereka yang membutuhkan atau kurang beruntung dengan keadaannya, Akuntansi mengacu pada praktik Pencatatan, Pelaporan, Analisis, Pengikhtisaran dan Pelaporan Data Keuangan suatu Individu, Bisnis atau Organisasi, Oleh karena itu ada hubungannya dengan Bagaimana masing-masing subjek menangani pengamalan Zakat, Infaq dan Shadaqah dengan Akuntansi
Testing protoplanetary disc dispersal with radio emission
No full textWe consider continuum free–free radio emission from the upper atmosphere of protoplanetary discs as a probe of the ionized luminosity impinging upon the disc. Making use of previously computed hydrodynamic models of disc photoevaporation within the framework of extreme-ultraviolet (EUV) and X-ray irradiation, we use radiative transfer post-processing techniques to predict the expected free–free emission from protoplanetary discs. In general, the free–free luminosity scales roughly linearly with ionizing luminosity in both EUV- and X-ray-driven scenarios, where the emission dominates over the dust tail of the disc and is partial optically thin at cm wavelengths. We perform a test observation of GM Aur at 14–18?GHz and detect an excess of radio emission above the dust tail to a very high level of confidence. The observed flux density and spectral index are consistent with free–free emission from the ionized disc in either the EUV- or the X-ray-driven scenario. Finally, we suggest a possible route to testing the EUV- and X-ray-driven dispersal model of protoplanetary discs, by combining observed free–free flux densities with measurements of mass-accretion rates. On the point of disc dispersal one would expect to find an M?2? scaling with free–free flux in the case of EUV-driven disc dispersal or an ?* scaling in the case of X-ray-driven disc dispersa
The social construction of meaning : Reading Animal Farm in the classroom
No full textThe novel, it has generally been assumed, was from its very beginnings a literary form designed to be read by solitary, silent individuals. One consequence of this assumption is that the class novel, read amid all the noise and sociality of the classroom, tends to be treated as a preparation formore authentic, private reading, or even as poor substitute for it. This essay argues that the history of novel-reading is more complicated and more varied than has been assumed; it goes on to explore, through the story of a single lesson, the possibilities for meaning-making that are the product of particular pedagogic practices as well as of the irreducibly social process of reading the class novel
An Energy-Based Method for Analyzing Instrumented Spherical Indentation Experiments
No full textUsing dimensional analysis and finite element calculation, we studied spherical indentation in elastic-plastic solids with work hardening. We report two previously unknown relationships between hardness, reduced modulus, indentation depth, indenter radius, and work of indentation. These relationships, together with the relationship between initial unloading stiffness and reduced modulus, provide an energy-based method for determining contact area, reduced modulus, and hardness of materials from instrumented spherical indentation measurements. This method also provides a means for calibrating the effective radius of imperfectly shaped spherical indenters. Finally, the method is applied to the analysis of instrumented spherical indentation experiments on copper, aluminum, tungsten, and fused silica
Mellin-Transform-Based Performance Analysis of FFH -ary FSK Using Product Combining for Combatting Partial-Band Noise Jamming
No full textDopamine restores reward prediction errors in old age
No full textSenescence affects the ability to utilize information about the likelihood of rewards for optimal decision-making. Using functional magnetic resonance imaging in humans, we found that healthy older adults had an abnormal signature of expected value, resulting in an incomplete reward prediction error (RPE) signal in the nucleus accumbens, a brain region that receives rich input projections from substantia nigra/ventral tegmental area (SN/VTA) dopaminergic neurons. Structural connectivity between SN/VTA and striatum, measured by diffusion tensor imaging, was tightly coupled to inter-individual differences in the expression of this expected reward value signal. The dopamine precursor levodopa (L-DOPA) increased the task-based learning rate and task performance in some older adults to the level of young adults. This drug effect was linked to restoration of a canonical neural RPE. Our results identify a neurochemical signature underlying abnormal reward processing in older adults and indicate that this can be modulated by L-DOPA
Needs assessment for administrative office manager associate degree program in the Western Wisconsin Technical College district
No full textPlan BThe changing role of the administrative office manager is creating opportunities for individuals in the office occupations with the necessary knowledge, skills and abilities. In Western Wisconsin, two office management occupations, administrative support supervisors and administrative services managers, are expected to have a growth rate of 14.8% and 12%, respectively, between 1998 and 2008. Currently, there is not an associate degree program in the Western Wisconsin Technical College (WWTC ) district, or the state of Wisconsin, to train administrative office managers. A needs assessment was undertaken to determine if there is a need for an associate degree program for administrative office manager in the Western Wisconsin Technical College district. The needs assessment surveyed a stratified sample of employers from the WWTC district. Five business program advisory committees were selected for the survey. The advisory committees consisted of sixty-two members, representing forty-three business. To ensure the survey reached the employment specialist, a telephone call was made to each advisory committee member to obtain the name of the employment specialist. To avoid the employment specialist receiving duplicate surveys, businesses participating in multiple advisory committees received only one survey document. The needs assessment survey was developed to be used in preparation of a Program Investigation for new programs in the Wisconsin Technical College System. The Program Investigation includes a needs assessment as a requirement for development of new programs. If a need exists for a new program in the WWTC District, the Program Investigation is prepared and submitted the WWTC District Board for approval. Upon approval by the WWTC District Board, the Program Investigation is submitted to the Wisconsin Technical College System (WTCS) Board for final approval. No new programs can be implemented within the state without approval of the WTCS Board
Unexpected hydrated ions in the detection of sodium adduct coumarins using electrospray tandem mass spectrometry
No full textA series of coumarins were analyzed using electrospray ionization quadrupole time-of-flight tandem mass spectrometry in the positive-ion mode. Unexpected hydrated ions ([M + H2O + Na] (+)) was observed upon collision- induced dissociation of the sodiated ions ([M + Na] (+)) of eight coumarins. Several factors which affected relative abundance of [M + H2O + Na] (+) ions such as collision energy, concentration and solvent were investigated. None of them have effect on the relative abundance of [M + H2O + Na] (+). However, the peak of hydrated ions was not detected in the further collision- induced dissociation of protonated ions of coumarins. Apigenin and Quercetin sharing similar benzopyrone structural unit with coumarins are selected for tandem mass spectrometry analysis. There were no hydrated ions in their tandem mass spectrometry spectra of the precursor [M + Na] (+) ions. Thus, both coumarins and sodium were necessary for the formation of [M + H2O + Na] (+). Together with the result that hydrated ions are not formed by hydrolysis reactions, a six- membered ring structure which involves with the formation of [M + H2O + Na] (+) was presented. And D- labeling experiment indicates that the H2O molecule did not come from solvent
The influence of surface-charge of rbc membrane upon rbcs orientation in a shear-flow field of low-viscosity
No full textEcosystem Evapotranspiration as a Response to Climate and Vegetation Coverage Changes in Northwest Yunnan, China
No full textClimate and human-driven changes play an important role in regional droughts. Northwest Yunnan Province is a key region for biodiversity conservation in China, and it has experienced severe droughts since the beginning of this century; however, the extent of the contributions from climate and human-driven changes remains unclear. We calculated the ecosystem evapotranspiration (ET) and water yield (WY) of northwest Yunnan Province, China from 2001 to 2013 using meteorological and remote sensing observation data and a Surface Energy Balance System(SEBS) model. Multivariate regression analyses were used to differentiate the contribution of climate and vegetation coverage to ET. The results showed that the annual average vegetation coverage significantly increased over time with a mean of 0.69 in spite of the precipitation fluctuation. Afforestation/reforestation and other management efforts attributed to vegetation coverage increase in NW Yunnan. Both ET and WY considerably fluctuated with the climate factors, which ranged from 623.29 mm to 893.8 mm and -51.88 mm to 384.40 mm over the time period. Spatially, ET in the southeast of NW Yunnan (mainly in Lijiang) increased significantly, which was in line with the spatial trend of vegetation coverage. Multivariate linear regression analysis indicated that climatic factors accounted for 85.18% of the ET variation, while vegetation coverage explained 14.82%. On the other hand, precipitation accounted for 67.5% of the WY. We conclude that the continuous droughts in northwest Yunnan were primarily climatically driven; however, man-made land cover and vegetation changes also increased the vulnerability of local populations to drought. Because of the high proportion of the water yield consumed for subsistence and poor infrastructure for water management, local populations have been highly vulnerable to climate drought conditions. We suggest that conservation of native vegetation and development of water-conserving agricultural practices should be implemented as adaptive strategies to mitigate climate change
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