1,721,059 research outputs found
Aplikasi maqasid syariah di dalam penentuan hukum pemberian zakat kepada golongan bukan islam / Razizi Tarmuji
Full text linkMaqasid Syariah ataupun Objektif Syariah merupakan komponen penting Syariah Islam bagi memastikan setiap hukum syarak yang dikeluarkan oleh ulama menepati kehendak Syariah itu sendiri iaitu untuk mendatangkan kebaikan dan menolak keburukan bagi manusia. Pengabaian elemen Maqasid Syariah dalam penentuan hukum boleh menyebabkan sesuatu hukum itu jauh dari semangat Syariah. Zakat merupakan ibadat harta yang wajib ditunaikan oleh orang Islam yang mencukupi syarat-syaratnya. Harta zakat yang dikumpul itu hendaklah diagihkan kepada golongan yang layak menerimanya iaitu golongan asnaf yang lapan sebagaimana digariskan dalam Surah al-Taubah ayat 60 iaitu fakir, miskin,`amil, muallaf, riqab, gharimin, fi sabilillah dan ibn sabil. Kertas kerja ini memfokuskan perbincangan mengenai pemberian zakat kepada golongan bukan Islam samada sebagai asnaf fakir, miskin ataupun mualaf. Terdapat perbezaan pandangan di kalangan ulama mazhab mengenai hukum pemberian zakat kepada mereka. Justeru Maqasid Syariah wajar diaplikasikan dan diterapkan dalam proses mengeluarkan hukum yang paling sesuai dalam isu ini berdasarkan dalil dan faktor suasana semasa. Kaedah perbandingan dilakukan terhadap pandangan ulama khususnya dari empat mazhab fiqah iaitu mazhab Hanafi, Maliki, Syafie dan Hanbali. Secara umumnya, memberi zakat kepada bukan Islam hukumnya adalah harus dengan mengambil kira beberapa syarat-syarat yang tertentu bagi memastikan hukum keharusan ini benar-benar menepati Maqasid Syariah
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
Full text link“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
Full text linkWe 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
Full text linkWe 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
An application of UTAUT model for understanding taxpayers' intention to use e-filing system / Indarawati Tarmuji and Masita Hasan
Full text linkThe purpose of this research is to investigate the key determinants of the tax payer acceptance of e-filing system in Malaysia. Understanding these factors can extend our knowledge on taxpayers, decision making and lead to better implementation of e-filing system. The paper also attempts to validate the appropriateness of the Unified Theory of Acceptance and Use of Technology (UTAUT) within the context of e-filing system. A questionnaire was developed based on previous work in the areas of technology acceptance and e-filing system. The questionnaire was distributed to UiTM lecturer. Multiple regressions analysis and hierarchical regression analysis were utilized to evaluate the collected data. The results of this study indicate that UTAUT provides a good foundation for future technology acceptance research. The Four main predictors relevant to this study (performance expectancy, effort expectancy, social influence and Facilitating Condition) were significant and explained a significant amount of the variance in predicting a taxpayers' intention to use e-filing system. However, the inclusion of moderating factor as proposed in UTAUT did not shown any significant effect. Therefore, we are¬ leaving parsimony to future research
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