208 research outputs found
Analysis of the Effect of Sharia Supervisory Board (SSB) Function on Earning Quality of Islamic Banks
Analysis of the Effect of Sharia Supervisory Board (SSB) Function on Earning Quality of Islamic Banks Grandis Imama Hendra, MSACCLecturer of Islamic Accounting, STEI TazkiaABSTRACT Objective - This study aims to identify the effect of Sharia Supervisory Board (SSB) function on the level of earnings quality in Indonesian Islamic banks. SSB criteria used in this study are size, frequency of Meeting and educational background (Finance / Accounting). Method - Panel data regression is employed to analyze the effect of Sharia Supervisory Board characteristics on the earning quality of Islamic bank. The data were taken from 11 full-fledge Islamic banks in Indonesia with available financial statements from period 2010 to 2015. Results - The size of Sharia Supervisory Board members has a positive effect on the improvement of earning quality in Islamic banking. Two other variables, namely the frequency of SSB meetings and educational background do not affect the improvement of earnings quality. Conclusion - Studies of the role of Sharia Supervisory Board to the quality of financial statements is still limited, especially in the quality of earning that became the basis in determining the distribution of Islamic banks profit sharing. The main contribution in this research is that the role of SSB should be improved in order to increase the quality of financial reporting. Keyword: Quality of profit, Sharia Supervisory Board (SSB), Sharia/Islamic Bank. </p
Magnetotelluric (MT) data smoothing based on B-Spline algorithm and qualitative spectral analysis
Ethnicity in Print Media: Alternative Framings of the Short Story ‘The Gray Robe
Prior research on ethnic minority literature (shaoshu minzu wenxue) has primarily focused on “ground-level” analysis, namely close reading of literary texts by authors registered as members of one of the PRC-officially recognized ethnic minorities. In this paper, instead, I consider the “external” framings assigned by publishers to a literary text. “The Gray Robe”—a short story by Hui Muslim author Shi Shuqing—serves as case study. Publishers have framed this story as “ethnic literature” but also as regional, Chinese, and Chinese Muslim literature. These competing framings, I claim, are not simple promotional devices. Rather, they are indexical of the latent discourses that posit a civilized literary center versus an unrefined literary periphery. Investigating how publishers package literary works for readers’ consumption enables an understanding of the tacit power dynamics within the modern literary field of China
Ethnic Minority Literature in the PRC
“Ethnic minority literature” (shaoshu minzu wenxue) is the umbrella-term used to refer to the literary production—both in oral and written forms—of the People’s Republic of China’s officially recognized ethnic minorities. This seemingly straightforward definition is, however, problematic when applied to specific literary works and to specific authors. The notion of ethnic diversity has, in fact, shifted throughout China’s history. For long, the concept of Chinese ethnicity had been based on the proximity to Confucian cultural norms, to then become institutionalized during the Republican period with the notion of the Five People of China (wuzu gonghe), and subsequently substituted by the PRC’s taxonomical system that came to recognize one majority group (the Han) and fifty-five ethnic minorities. Given competing notions of ethnicity, the classification of a literary text and of its author are often contested for pre-PRC Chinese literary works. Another dispute hinges on the author’s ethnic identity and on the content of a literary work. Some authors are in fact of mixed ethnic background and/or do not write about themes immediately related to “their” ethnic minority. While most ethnic minority authors write solely in Chinese, some authors— though rarely —write also or only using other languages. More common are cases of other authors who intersperse their Chinese with terms from ethnic topolects creating a linguistic and culturally hybrid literary works. A key feature of ethnic minority literature, especially since the early 1980s, consists in the emergence of institutional networks constituted of research centres,
professional associations for scholars and authors, and literary prizes
Phryganistria grandis Rehn 1906
Phryganistria grandis Rehn, 1906 Phryganistria grandis Rehn, 1906: 279, figs 1–2 (♂). Holotype, ♂: Tonkin, Indo-China (ANSP). Material examined VIETNAM: 9 ♂♂, 6 ♀♀, 1 ♀ nymph, 1 ♂ nymph, Phia Den, 3 Aug. 2010, leg. J. Constant & P. Limbourg, I.G. 31.668 (RBINS). Comments Hennemann & Conle (2008: 205) differentiate the male of P. grandis from the closely related species P. heusii heusii by the brown colour of their profemora, the absence of spines on the postero-ventral carinae of the profemora and the elongated and slender cerci ± reaching the apex of the anal segment. Colouration of the profemora is constant in all the material examined in this study. The absence of spines on the postero-ventral carinae of the profemora has been oberved in the majority of the specimens; however, several specimens from Phia Den have a few small saw-like spines on the outer ventral carinae. The differentiation by the cerci could not be confirmed and therefore both characters are here excluded from the key. In the material examined by Hennemann & Conle (2008: 205) there are some questions regarding the identity of certain specimens: The records by Hennemann & Conle (2008: 205) of Phryganistria grandis Rehn, 1906 from Vietnam, Cochin China based on material from Mount Bavi and Tuyen Quang is erroneous: both localities are in North Vietnam: the coordinates of Mount Bavi are 21°01’– 21°07’ N, 105°18’– 105°25’ E and of Tuyen Quang 21º49’ N, 105º12’ E ” (Schileyko 2011), limiting the distribution of P. grandis. The distribution of P. grandis seems to be more northern, close to the southern border of China when compared to P. heusii heusii. Hennemann & Conle (2008: 205) examined 20 ♀♀, 21 ♂♂, and 1 egg originating from Vietnam. The records from Chiem Hoa (9 ♀♀, 7 ♂♂), Lao Cai (1 ♂), Ma Giang (2 ♀♀) and the material collected by the second author all originate from this region. 6 ♀♀ and 8 ♂♂ are labelled only “ Tonkin ”. The identity of P. grandis needs some clarification as the records from Tam Dao pertain to P. heusii heusii and one of the paratypes of P. fruhstorferi identified as P. grandis by Hennemann & Conle (2008) is here attributed to P. heusii yentuensis subsp. nov. Unfortunately, the primary type of P. grandis does not bear an exact locality but only “North Tonkin ”Published as part of Bresseel, Joachim & Constant, Jérôme, 2014, Giant Sticks from Vietnam and China, with three new taxa including the second longest insect known to date (Phasmatodea, Phasmatidae, Clitumninae, Pharnaciini), pp. 1-38 in European Journal of Taxonomy 104 on pages 21-22, DOI: 10.5852/ejt.2014.104, http://zenodo.org/record/384937
Investigating inhibition of microbes inducing microbiologically-influenced-corrosion by Tectona grandis based Fe-nanoparticle material
In this paper, inhibition of microbes inducing microbiologically-influenced-corrosion (MIC) of metals by Tectona grandis based Fe (iron) Nanoparticle material was investigated. For this, extract was obtained from the leaf of Tectona grandis and this was employed as precursor for synthesizing the Fe-nanoparticle material. From this, the synthesized plant extract based nanoparticle material was characterized using scanning electron microscopy and energy dispersive spectroscopy (SEM+EDS) instrument. The developed Fe bio-nanoparticle material was then employed for sensitivity and/or resistance study application against different strains of microbes that are known to induce microbiologically-influenced-corrosion, in metallic materials, and for this, microbial growth inhibition effect was compared with that from a commercial antibiotic employed as control. Results showed that the Tectona grandis based Fe-nanoparticle exhibited good inhibition effects on the growth of many of the MIC inducing microbes investigated. Sensitivity measures of zone of inhibition against the growth of MIC inducing microbial strains either outperformed or compares well with that obtained from the commercial antibiotic control, in the study. These results indicate positive prospect on the suitability of Fe bio-nanoparticle for corrosion inhibition applications for the protection of metals against microbiological corrosion influencing environment
Hydrothermal system of the Papandayan Volcano from temperature, self-potential (SP) and geochemical measurements
International audiencePapandayan volcano in West Java, Indonesia, is characterized by intense hydrothermal activities manifested by numerous fumaroles at three craters or kawah, i.e. Mas, Manuk and Baru. The latter was created after November 2002 phreatic eruption. Since 2011, numerous volcano-tectonic B events are encountered and the volcano was set on alert status on several occasions. The purpose of the present study is to delineate the structure of the summital hydrothermal system from Self-Potential (SP), soil temperature and gas concentrations in the soil (CO2, SO2 and H2S) data. This combination of geophysical and geochemical methods allows identification of the weak permeable zones serving as preferential pathways for hydrothermal circulation and potential candidates to future landslides or flank collapses. This study is an on-going collaborative research project and we plan to conduct electrical resistivity tomography (ERT) and also Induced-Polarization (IP) surveys. Additional data would allow the 3D imaging of the studied area. The IP parameters will be used to characterise and to quantify the degree of alteration of the volcanic rocks as has been shown very recently in the laboratory studies. There are also rocks and soil samples that will undergo laboratory analyses at ISTerre for IP and complex resistivity parameters at the sample scale that will help to interpret the survey results
Buku Pengantar Pemodelan Inversi Geofisika
File buku Pengantar Inversi Geofisika yg dapat di-download secara gratis / bebas. Sitasi hendaknya mengikuti kaidah sitasi yg umum dg menggunakan DOI (jika sudah tersedia)
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