bluuebunny/crossref_metadata_2025 huggingface dataset:
Studi Komparatif Pendapat Imam Syafi’i Dan Imam Maliki Tentang Mahar Hutang Yang Belum Dibayar Karena Suami Meninggal Dunia
Authors: Kasnan
Published: February 2023

Dalam masalah mahar ternyata masih terjadi perbedaan pandangan dari beberapa Imam Madzab yaitu imam maliki dan imam syafi’I khususnya dalam hal pemberian mahar utang yang belum dibayar karena suami meninggal dunia. penelitian ini bertujuan untuk mengetahui  bagaimana pendapat  imam syafi’I dan imam maliki  tentang mahar utang yang belum dibayar karena suami meninggal dunia, dan bagaimana perbandingan mahar hutang yang belum dibayar karna suami meninggal dunia menurut imam syafi’I dan imam maliki. Metode yang digunakan pada penelitian ini  yaitu metode kualitatif studi kepustakaan (Library Research) Dengan pendekatan deskriptif analisis melalui karya imam syafii berupa kitab al-Umm dan karya imam malik berupa kitab yang berhubungan dengan judul di atas ya’ni dengan menggambarkan pendapat Imam Syafi’I dan imam maliki tentang mahar utang yang belum dibayar karena suami meninggal dunia, dan data sekunder yaitu literatur-literatur yang relevan dengan pembahasan judul di atas. Sedangkan teknik pengumpulan data menggunakan teknik dokumentasi dan teknik analisis data menggunakan analisis deskriptif dan komparatif. Hasil dari penelitian ini menunjukkan bahwa menurut Imam Syafi’i, mahar utang yang belum dibayar tetap menjadi kewajiban suami kepada seorang istri meskipun suami meninggal dunia baik belum maupun sudah terjadi hubungan suami istri serta belum ditentukan maharnya. Pihak yang mewakili untuk membayar mahar kepada istri dalam hal ini adalah ahli waris dari suami itu sendiri.sedangkan Imam Maliki berpendapat adalah pihak suami ( walinya) hanya harus membayar mut’ah dan memberikan bagian warisan kepada istri.dan dari hasil kedua pendapat tersebut penulis berpendapat bahwa istri lebih baik memaafkan  mahar hutang suami tersebut karna hukum dari memaafkan mahar hutang suami tersebut dibolehkan.
Pola Komunikasi Interpersonal Dalam Membentuk Keluarga Sakinah
Authors: Susiana
Published: February 2023

Penelitian ini mengangkat permasalahan pola komunikasi interpersonal dalam membentuk keluarga sakinah. Komunikasi pada dasarnya telah diajarkan oleh Sang Pencipta, Allah SWT, melalui kitab suci Al Qur’an tentang bagaimana pentingnya komunikasi bagi umat manusia, khususnya umat Islam. Salah satu penyebab hubungan hubungan suami istri dalam keluarga sehingga timbul  tidak harmonis atau ketidaknyamanan yang mana salah satu penyebabnya adalah dalam hal komunikasi, komunikasi menjadi hal yang sangat penting dalam kehidupan keluarga. Jika kita ingin keluarga yang bahagia serta sakinah sebaiknya mengetahui pola komunikasi interpersonal di dalam keluarga, sehingga kenyamanan dan ketentraman didalam keluarga terwujud. Berkaitan dengan hal tersebut penulis tertarik untuk membahas Komunikasi yang baik secara umum maupun secara agama untuk membentuk keluarga yang sakinah. Dalam jurnal ini, penulis mencermati teori-teori tentang pola komunikasi yang baik di dalam keluarga. Metode yang digunakan dalam penelitian ini adalah library reseach. Pola komunikasi yang baik atau efektif bagi interpersonal dalam membentuk keluarga yang sakinah yaitu pola komunikasi keseimbangan. Ini disebabkan karena mereka saling terbuka satu sama lain dan masing-masing memiliki bagian yang sama dalam menyampaikan pendapat tentang kehidupan dalam suatu keluarga. Dan di dalam Islam telah dikemukakan komunikasi yang baik menurut Al Qur’an, seperti yang terdapat pada surah Al-Ahzab ayat 70, surah Al Isro ayat 23, surah An-Nisaa ayat 63. Penulis berharap penelitian ini bisa memberikan kontribusi yang baik bagi mereka yang mengingin keluarga yang sakinah.
Komunikasi Branding Ekowisata Pantai Ketapang Pulau Rupat Antara Potensi, Pelestarian Lingkungan dan Mendunia
Authors: Dawami  , Akbar Ahmad Rozai , Kasnan
Published: February 2023

Pulau Rupat adalah pulau terluar dan berbatasan langsung dengan negara jiran Malaysia serta memiliki arti strategis bagi Negara Kesatuan Republik Indonesia (NKRI). Pesona keindahan pantai pasir putihnya sangat berpotensi dikemas sebagai objek wisata bahari dalam konsep ekowisata nasional. Tujuan penelitian ini adalah untuk mengetahui bagaimana komunikasi branding ekowisata pada salah satu pantai di Pulau Rupat yaitu Pantai Ketapang, Desa Sungai Cingam, Kecamatan Rupat, Kabupaten Bengkalis. Metode digunakan dalam penelitian adalah kualitatif dalam bentuk studi kasus dengan data dikumpulkan langsung melalui observasi, wawancara. Hasilnya didapat bahwa melalui kelompok sadar wisata, karang taruna, pemerintah desa didukung pemerintah kabupaten serta pemerintah provinsi maka secara nyata sudah dilakukan upaya membranding ekowisata di Pantai Ketapang. Tinggal lagi menjaga semangat dan kontiniuitas dan sinergi dalam terus melakukan pengembangan dan membangun imeg baik serta branding tepat dengan tetap ramah lingkungan sehingga kehijauan, keasrian dan kenyaman tetap nomor satu
Literasi Pendidikan Karakter Yunani Kuno
Authors: Dian Dwi OkPutra  , Kun Wardoyo  , Adi Rizaldi
Published: February 2023

Perkembangan pendidikan karakter semakin berkembang, dan role model pendidikan karakter masa yunani hingga kini banyak diadopsi oleh beberapa negara di dunia, hal ini menandakan peradaban yunani kuno memang masih menjadi  salah satu acuan dalam pengembangan pendidikan karakter. Pada tulisan ini penulis mencoba menjelaskan secara histori perkembangan kebudayaan dan nilai pendidikan karakter pada masa yunani kuno. Perkembangan nilai pendidikan karakter Yunani kuno banyak dipengaruhi oleh pemikiran-pemikiran tokoh filsafat yang berpengaruh pada masanya. Seperti pemikiran Socrates, Plato, Aristotales dan Epicurus yang memberikan warna terhadap sejarah pendidikan karakter pada masa Yunani kuno. Dalam sejarahnya para filsusuf Yunani menyebarkan pemikirannya melalui pendikan dimana mereka memiliki pengikut atau murid untuk melanjutkan pemikiranny kemudian role model pendidikan Yunani kuno juga diawali dari lembaga pendidikan yang didirikan oleh filusuf tersebut seperti Plato yang mendirikan lembaga pendidikan Academica di tengah hutan Athena. Hingga akhirnya karakter pendidikan Yunani berdasarkan kepada nilai dan kebajikan terhadap kebudayaan, sosial dan seni. Penelitian ini mencoba untuk melihat karakter pendidikan yang diajarkan oleh peradaban Yunani kuno dimana peradaban Yunani kuno berperan penting sebagai role model peradaban dunia. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kualitatif dan data dianalsisis menggunakan analisis kualitatif. Hasil penelitian menunjukkan beberapa pendidikan di berbagai belahan dunia masih menggunakan sistem pendidikan karakter yang dijalankan oleh peradaban Yunani kuno termasuk di Indonesia. Beberapa metode kurikulum pendidikan yang dijalankan di pendidikan Indonesia pernah menggunakan pendidikan karakter Yunani kuno
Pengaruh Kualitas Pengajaran Guru Terhadap Hasil Belajar Siswa Pada Mata Pelajaran Pendidikan Agama Islam Di Smkn 2 Dumai
Authors: Imam Wahyudi
Published: February 2023

Guru merupakan salah satu komponen yang sangat penting disamping komponen lainnya, seperti tujuan, kurikulum, metode, sarana dan prasarana, lingkungan dan evaluasi. Kualitas pengajaran guru juga merupakan salah satu komponen penting dalam pembelajaran karna jika kualitas pengajaran guru yang baik maka hasil belajar siswa juga akan lebih baik. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pengajaran guru terhadap hasil belajar siswa pada mata pelajaran pendidikan agama Islam di SMKN 2 Dumai. Penelitian ini merupakan penelitian kualitati, data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui angket kepada 187 siswa sebagai sampel dari populasi 602 siswa. Analisis data dalam penelitian ini menggunakan analisis regresi sederhana, dengan menggunakan SPSS 21.0 For Windows. Hasil penelitian menunjukkan bahwa Kualitas Guru Terhadap Hasil Belajar Siswa Pada Mata Pelajaran Pendidikan Agama Islam di SMKN 2 Dumai, berpengaruh sebesar 26,2% dan sebesar 73,8% dipengaruhi oleh faktor lain
Tingkat Literasi Ekonomi Syari’ah Karyawan BMT Indragiri
Authors: Syarkaini
Published: February 2023

Literasi ekonomi syari’ah merupakan  pengetahuan tentang sistem ekonomi yang menerapkan ajaran Al-Qur’an dan hadits atau hukum Islam dalam segala kegiatannya perekonomian. Sektor keuangan mikro syariah dapat dibilang menjadi aspek penting dan unggul dari perkembangan ekonomi syariah di Indonesia. BMT sebagai bentuk lembaga keuangan mikro syariah. BMT Indragiri merupakan BMT yang mengalami perkembangan dengan aset mencapai 17 M lebih, dengan jumlah anggota 4784 anggota serta jumlah karyawan sebanyak 24 orang. Penelitian ini bertujuan untuk mengetahui bagaimana tingkat literasi ekonomi syari’ah pada karyawan BMT Indaragiri.    penelitian menggunakan jenis kuantitatif.  Data diperoleh melalui observasi, wawancara dan dokumen – dokumen serta penyebaran kuisioner kepada 24 orang karyawan BMT Indragiri. Hasil penelitian menunjukan bahwa tingkat literasi ekonomi syari’ah karyawan BMT Indragiri kategori cukup baik dengan nilai rata-rata 45,83.
Meningsskapande kommunikation mellan förskollärare och barn vid skapande aktiviteter i förskoleklass
Authors: Ahlskog-Björkman Eva , Furu Ann-Christin
Published: February 2023

The aim of this article is to explore communication between early childhood education teachers and children and it´s implications for children´s meaning making during activities in arts and aesthetics in pre-primary settings. Focus is directed towards the communicative approaches of the teachers. The research material consists of video-observations of ten teachers in pre-primary settings. Analysis and interpretation are conducted through a narrative approach. The main findings are expressed in three narratives: 1) The teacher who creates a relationship with the child, 2) The teacher who confirms the initiative of the child, and 3) The teacher who makes meaning making possible. However, the study also reveals that there are considerable variations in the communicative approaches among teachers. This implies unequal premises for children´s meaning making. Based upon the study´s findings, we discuss the importance of an increased awareness among teachers of the importance of communication with respect to children´s meaning making. We also argue that there is a need to highlight communicative skills as a vital part of teacher professionalism.
Reformimplementering i förskolepraktik
Authors: Eriksson Anita , Svensson Ann-Katrin , Beach Dennis
Published: February 2023

This article focuses on how responsibilities and tasks have been allocated between preschool teachers and child-care workers some years after the revision of the Swedish National Education Act and the preschool curriculum in 2010, in which the preschool staffs responsibility was clarified.  The revision intended to strengthen the educational quality in preschool by providing preschool teachers with an increased responsibility for the educational activities carried out by preschool teams. Our overall aim was to investigate whether the revision has led to a redistribution of responsibilities and/or tasks in the everyday preschool practice carried through by preschool teams consisting of preschool teachers and child-care workers. The investigation is grounded through observations of the daily work of four mixed teams and analyses of local documents, field conversations and interviews with the team members and their heads. Due to the results there has been some redistribution of responsibilities and tasks. For instance, all the heads have made organizational changes in order to enable preschool teachers to take greater responsibility for educational activities and their quality, which in turn resulted in a more hierarchical organization. The article discusses the complexity associated with the interpretation and implementation of an educational reform and its effects.
Chemical composition of cassava-based feed ingredients from South-East Asia
Authors: Fanelli Natalia S. , Torres-Mendoza Leidy J. , Abelilla Jerubella J. , Stein Hans H.
Published: February 2023

Objective: Information about the chemical composition of cassava-based feed ingredients is needed to accurately formulate animal diets. A study was conducted to determine the chemical composition of cassava-based feed ingredients and to test the hypothesis that there is variation in chemical composition among cassava products originating from different South-East Asian countries.Methods: Sources of dried peeled and unpeeled cassava roots, cassava chips, cassava meal, high-ash cassava meal, and cassava residue were used. All samples were analyzed for dry matter, gross energy, nitrogen, amino acids (AA), acid-hydrolyzed ether extract (AEE), ash, minerals, total starch, insoluble dietary fiber, and soluble dietary fiber. Samples of peeled and unpeeled cassava roots, cassava chips, and cassava meal were also analyzed for sugars.Results: High-ash cassava meal had greater (p<0.05) dry matter and ash, but lower (p<0.05) total starch and gross energy than all other cassava products. Peeled cassava roots, unpeeled cassava roots, and cassava chips had greater (p<0.05) total starch than the other cassava-based ingredients. Cassava residue had greater (p<0.05) concentrations of lysine, insoluble dietary fiber, and soluble dietary fiber compared with the other cassava products, but tryptophan and glutamic acid were greater (p<0.05) in peeled cassava roots, cassava chips, and cassava meal samples compared with the other ingredients. Concentration of most minerals was greater (p<0.05) in high-ash cassava meal than in the other cassava products.Conclusion: Cassava-based ingredients sold as peeled roots, unpeeled roots, chips, or meal have chemical compositions that are not different from each other, and peeling has little impact on chemical composition. High-ash cassava meal has lower nutritional quality compared with other cassava products due to low starch and gross energy. The high fiber content in cassava residue makes this ingredient more suitable for ruminants and sows than for younger pigs or poultry.
Quality of Growth in Bangladesh: Some New Evidence
Authors: IQBAL KAZI , PABON MD. NAHID FERDOUS
Published: February 2023

In this short note, we take a fresh look at some aspects of quality of growth in Bangladesh – the role of growth in reducing poverty, generating employment and containing inequality. Our analysis is primarily based on the measures of elasticities using both primary and secondary data. We find that the elasticity of poverty with respect to national income has been declining very fast over time, indicating the gradual ineffectiveness of growth in reducing poverty. While inequality in income and consumption has been increasing, the elasticity of Gini with respect to national income has been declining. It indicates that economic growth has now been associated with lesser inequality. We also shed light on the debate of ―jobless growth‖ and cast doubt on this proposition as we find that the income-elasticity of employment has been increasing over time.
A Hierarchical Failure Detection Service with Perfect Semantics
Authors: Brasileiro Francisco V. , Figueiredo Jorge C. A. de , Sampaio Lívia M. R.
Published: February 2023

A failure detector is an important abstraction to support the implementation f higher level fault-tolerant protocols on distributed asynchronous systems. In this paper we show, via a counter example, that using the best possible failure detector of a given class is not always the key to achieve the best performance for a specific higher level consensus protocol. We argument that this behaviour is due to structural limitations of the consensus protocol that are unlikely to be circumvented, unless stronger abstractions are provided. Thus, we advocate that the designer of a generic failure detection service should concentrate her efforts in implementing the strongest failure detector possible - even if it is not the best within its class, instead of trying to implement the fest failure detector of a weaker class. Following this philosophy, we present the bases of the design of a hierarchical failure detection service with the strongest semantics known, namely that of a perfect failure detector.
Uma Rede Overlay Tolerante a Intrusões
Authors: Obelheiro Rafael R. , Fraga Joni da Silva
Published: February 2023

Este artigo apresenta ROTI, uma rede overlay tolerante a intrusões. A ROTI provê segurança para as mensagens e usa protocolos de encaminhamento de pacotes e roteamento tolerantes a faltas bizantinas. Quando da detecção de falhas, a rede overlay pode se reconfigurar, excluindo links faltosos e adicionando nós para preservar a segurança e a disponibilidade da rede.
Uma Arquitetura de Redes Virtuais para um Grid Aberto e Seguro
Authors: Assis Leonardo , Gaudencio Matheus , Santos-Neto Elizeu , Brasileiro Francisco
Published: February 2023

No início das pesquisas em grids computacionais, um grid computacional era amplamente associado a aplicações desacopladas, onde as partes constituintes da aplicação não trocavam informação entre si. Atualmente, devido aos avanços tecnológicos e com a possibilidade de se utilizar recursos sob-demanda e com baixo custo, espera-se cada vez mais que grids computacionais sejam usados para execução de aplicações com algum nível de acoplamento. Entretanto, devido a restrições de segurança, executar aplicações acopladas através de vários domínios administrativos diferentes ainda é um desafio. Este trabalho apresenta a arquitetura de um mecanismo para implantação de redes virtuais sob demanda no intuito de permitir a execução de aplicações fortemente acopladas em um grid computacional sem comprometer a segurança dos recursos. Essa arquitetura foi implementada no OurGrid (um middleware de grid aberto) para permitir a execução de aplicações acopladas utilizando recursos localizados em diferentes sites.
Der Idealverein
Authors: Palme Jonas
Published: February 2023

In Germany, associations (Vereine) and non-profit (gemeinnützige) organisations must, in principle, not engage in economic activities for the benefit of their members. However, they may obtain funds for their purposes through economic activity. Within certain limits, it is even permissible for association members to benefit economically from their membership.
In this study, Jonas Palme discusses these limits using the example of student consultancies. These mostly non-profit initiatives support students through their theoretical and practical training and enable them to earn an income. The author examines the extent to which this is compatible with the requirements of association and non-profit law and concludes with proposals for reforming German association law.
Partizipationssysteme in der Mitbestimmung
Authors: Moshiri Sepehr
Published: February 2023

Participation systems in co-determination grant representatives of a certain interest group participation in the co-determined bodies through procedural guarantees. The requirements for the legislator in implementing such regulations have not been fundamentally clarified.

The author systematises the participation systems in co-determination, elaborates the requirements for the legislator and defines a uniform review scheme that can be used to determine the permissibility of existing and future participation systems. In this context, he also discusses fundamental questions of employee participation.
MUHASEBE ALANINDA İÇ KONTROL KONUSUNDA 2008-2022 YILLARI ARASINDA YAYINLANMIŞ LİSANSÜSTÜ TEZLERİN ANALİZİ
Authors: BAĞDAT Aydın , ERDOST Ali
Published: February 2023

Araştırmada, muhasebe biliminin denetim alanında yer alan iç kontrol sisteminin Türkiye’deki akademik gelişimi ve değişimi ele alınmıştır. İç kontrol, işletmelerin kayıp ve kaçaklarını, firelerini, hata ve hilelerini tespit ederek önlemeyi, bu sayede işletmenin gelecekte katlanacağı külfetleri en aza indirmesini sağlar. Bu nedenle işletmelerde güvenilir bir iç kontrol sisteminin kurulması ve sürekliliğinin sağlanması önem arz etmektedir. Araştırmanın amacı, işletme anabilim dalında iç kontrol üzerine yazılmış olan lisansüstü tezlerin yıllara, üniversitelere, sektörlere, yöntemine, konulara, anahtar kelimelerine göre sınıflandırarak literatüre ve sonraki çalışmalara katkı sunmaktır. Araştırmada Yüksek Öğretim Kurumu Ulusal Tez Merkezi’nde iç kontrol konusunda muhasebe alanı ile ilgili 2008-2022 yılları arasında yayınlanmış 386 tez literatür taraması yöntemi kullanılarak incelenmiştir. İç kontrol sistemi ile ilgili ulusal tez merkezinde muhasebe alanı ile ilgili tespit edilen toplam 386 tezin 327’si yüksek lisans, 59’u ise doktora tezidir. İç kontrol konusunda 56 tez ile en fazla tez İstanbul Okan Üniversitesi bünyesinde yazılmıştır. En fazla kullanılan veri toplama yöntemi anket iken, en fazla çalışılan konu iç kontrol ve denetim etkileşimi olmuştur.
An Augustinian–Edwardsian Metaphysics of Possibility for the Barcan Formula
Authors: Schultz Walter J. ,   Evangelical Philosophical Society
Published: February 2023

The Barcan formula is a theorem of quantified modal logic. Its most straightforward interpretation appears to commit one to “possibilism,” the view that merely possible things exist. Alternative systems of logic revise the formal semantics to preclude the theorem and its consequences. The crux, however, is the modal metaphysics presupposed by the formal semantics. This paper presents an alternative metaphysics of possibility that follows Augustine’s suggestion that God’s plan is only one of a range of alternative histories for a creation. The metaphysics is a version of “trace actualism”—neither pure possibilism nor pure actualism.
Effect of Occupational Safety and Health Training on Performance of Cement Manufacturing Firms in Kenya
Authors: Mwaruta Selerina Samba , Karanja Patrick Ngugi , Kamaara  Mary
Published: February 2023

Purpose: This study sought to establish the effect of Occupational Safety and Health (OSH) training on occupational accidents on performance of cement manufacturing firms in Kenya. The study further sought to examine the moderating effect of management support on the relationship between employee training on occupational accidents and performance of cement manufacturing firms in Kenya.

Methodology: The study was informed by entropy model and human factor theory. The study adopted the descriptive research design which used both quantitative and qualitative approach to determine the relationship between employee training and performance of cement manufacturing firms in Kenya. The unit of analysis was the six cement manufacturing firms in Kenya while the unit of observation was five cement manufacturing firms. Stratified random sampling was used to obtain the sample size of 344 respondents drawn from human resource management, production department and marketing department.

Findings: The study established that occupational safety and health training had a significant and positive effect on performance of cement manufacturing firms in Kenya. The study also established that management support had significant moderating effect on the relationship between occupational accidents and performance of cement manufacturing firms in Kenya.

Conclusion: OSH training on occupational accidents had a positive and significant effect on the performance of cement manufacturing firms in Kenya. Through continued OSH training there was drastic decline in the number of accidents at the work place which was associated with straining of resources and low productivity.

Recommendation: The study recommend that manufacturing firms should implement control measures which include safety videos, audios, regular OSH training and pamphlets on safety among others. The stakeholders should ensure regular inspection of safety control measures. The government should ensure timely review of safety policies by organizations and compliance to Occupational Safety and Health Administration (OSHA) Act (2007) Laws of Kenya.
Peranan Institusi-Institusi Islam Dalam Merealisasikan Keperluan Rahn Dan Qard Sebagai Pemacu Ekonomi Kebajikan Ummah Pada Masa Kini : Satu Pandangan Menurut Falsafah Ekonomi Islam
Authors: Naiimi Nasri , Mohd Noor Mohd Murshidi
Published: February 2023

The purpose of this paper is to discuss and analyze through content analysis regarding the concept of rahn dan qard in the light of the Quran and Hadith. Indirectly, they are the essences of the main form of the philosophy in Islamic economics. Although this issue involves the question of Islamic law (Fiqh) indirectly, but the discussion was more focused on the realization of the philosophy which is parallel with the Islamic revelation. Reviews and discussion were based on the Quran and Hadith, which were scrutinized for that purpose. The study found that by virtue of the real revelation showed that rahn dan qard are more towards welfare and not for the sake of profit maximization in order to spur the welfare economic of the Muslim community. Charity in Islam is also means investment for the hereafter. This was explained by the division of the three main sectors in the Islamic economics system which comprises of several fundamental in Islamic muamalat specifically. Funds for this program is proposed from some surplus funds which are not intended for businesses where the investers are not targeting any specific return upon the investment. One ofit is the existing surpluses for the local Islamic house of treasuries (bait al-mal).
Perakaunan Hasil Wakaf bagi Majlis Agama Islam Negeri di Malaysia
Authors: Abu Bakar Fathiyyah , Ku Ismail Ku Nor Izah , Derashid Chek , Sawandi Norfaiezah , Abdul Wahab Muhammad Syahir , Ishak Suhaimi
Published: February 2023

Waqf plays a vital role in driving the socio-economy of the Muslim community because waqf assets are for the benefit of society. This study aims to examine the accounting practices for waqf at the State Islamic Religious Council (SIRC) of five states in Malaysia, focusing on the recognition of waqf-related income. To this end, a review of the SIRC’s Annual Reports for the financial year 2016, followed by a series of interviews with twelve respondents who were directly involved in the management and accounting of waqf in the SIRCs. These interviews are intended to provide more information and a better picture of the current accounting practices for waqf revenue and to confirm the disclosure in the financial statements. In turn, this study proposes some suggestions on accounting for waqf revenue. The results of this study show that there is no uniformity in the recognition, measurement, and disclosure of items relating to waqf revenue. This study will assist stakeholders, especially the SIRC, who manage the waqf fund in Malaysia, and the Accountant General’s Department of Malaysia in developing appropriate accounting standards for SIRC in accounting for items related to waqf revenue. Keywords: waqf, waqf accounting, waqf fund, waqf revenue, State Islamic Religious Council
Pembelajaran Membaca Al-Qur’an dengan Menggunakan Metode Tajdied pada Siswa Sekolah Dasar
Authors: Kulzum Putri Maja Mulia
Published: February 2023

Abstract Al-Qur'an is the holy book that was given to us Muslims as a gift. Allah provides many conveniences for those who want to learn it. Both in terms of reading, memorizing, interpretation and various other scientific fields. For this reason, there is no more important knowledge for a Muslim to learn than the virtue of studying the Al-Quran and knowing how to apply the reading of the al-7 with the tajdied method to elementary school students as well as the factors that support, hinder learning Al-quran. This research uses qualitative research, the research intends to understand what is experienced by research subjects in a special context. In this study, data collection using observation, interviews, and documentation. Furthermore, data processing uses three main steps in research, namely: data reduction, data presentation (data display), data verification (summarizing data). In the results of this study, there is a planning for learning to read the Al-qur'an with the tajdied method, including curriculum and media through this method which can provide responsiveness in reading the Koran for elementary school students, in practice the teacher carries out teaching and learning interaction activities guided by on the teaching preparation that has been made. Teaching materials are given according to the order that has been programmed systematically in the preparation stage and\ the teacher still pays attention to the principles of teaching. The evaluation of learning to read the Koran using the tajdied method is whether the students are successful in reading the Koran, including the components of tajwid and makhorijul letters.
Case report: post-maxillary (mouth) cancer: oro-facial and dental rehabilitation using zygomatic implants to support a bar-retained obturator
Authors: Freedman Michael , Lally Una , Stassen Leo F.A.
Published: February 2023

This case report details the orofacial dental rehabilitation of a 46-year-old man, who had lost significant maxillary bone following a T4N2 oral squamous cell carcinoma. The cancer was treated with surgery and adjuvant chemoradiotherapy. Rehabilitation was based on the placement of four oncology zygomatic implants, which were splinted by a ring-shaped milled titanium bar. This formed the support for a removable obturator, which was retained by precision attachments. The treatment resulted in a large reported improvement in the patient’s quality of life, chewing capacity, speech and appearance. The treatment also allows for long-term mouth cancer surveillance in a young man of this age, as the resection site can be easily visualised on removal of the obturator.
Dental care in patients with dementia
Authors: Fee Laura
Published: February 2023

##Statement of the problem

Dementia is a concern in the ageing population. Approximately 5% of the population live with dementia. This progressive neurological condition negatively impacts on the person’s ability to remember, communicate, understand and reason. The rate of progression of dementia is individual to the person, although comorbidities such as heart disease and diabetes can increase the rate of decline.

##Purpose of the study

This literature review aims to enable the dental profession to better understand dementia in order to improve the provision of oral and dental care for this patient group. Patient-centred approaches to aid effective disease prevention and management strategies for patients with dementia are discussed.

##Conclusion

Dentists and dental hygienists can support patients living with dementia by establishing an oral care programme as early as possible following diagnosis to ensure continuity of care as dementia progresses. Maintaining oral and dental health improves patients’ self-esteem, social integration, nutrition, and overall well-being, as pain and infection can lead to increased confusion in patients with dementia.
A survey of the provision of orthodontics in Ireland 2018
Authors: Higgins Emily , McGuinness Niall , Dobbyn Lorna
Published: February 2023

Workforce planning is important in all aspects of healthcare; in orthodontics, this must take into account several issues including the need for orthodontic treatment, the number of specialist personnel available to provide treatment and the role of orthodontic auxiliaries.

The aim of this study was to collect information on the orthodontic workforce in Ireland and to compare this information with previous studies (2001, 2007) in order to determine longitudinal trends in the orthodontic workforce in Ireland.

The study was carried out in the form of a survey. The survey included orthodontic specialists practising in the Republic of Ireland. A list of these practitioners was obtained via the Orthodontic Society of Ireland (OSI) and the orthodontic specialist register of the Dental Council of Ireland.

The study was circulated both via email and post for completion by March 31, 2018. The electronic version used SurveyMonkey software, which provides a user-friendly interface between the operator and the target population.

Data was then collated using both hard copy and online survey responses.

The survey showed that the number of orthodontists in Ireland has increased since 2007, with the practitioner ratio to the number of 12-year-olds remaining stable. It also highlights the increasing role for orthodontic auxiliaries, which may affect future workforce levels.

Workforce planning must consider current specialist practitioner numbers, population growth and the increasing role of auxiliaries in orthodontic practice, along with the older age profile of practising orthodontists.
Oral health after radiotherapy for head and neck cancer: two case reports
Authors: Dineen Danielle S. , Collazo Lilia , MacCarthy Denise
Published: February 2023

This paper reviews two cases of individuals who have had radiation treatment for head and

neck cancer. The cases illustrate the importance of ongoing preventive care and support,

including advice on oral hygiene, diet, fluoride use and dry mouth, to maintain oral health in this population.
Exploring physicians' perception of diagnostic information in clinical practice
Authors: Bachelet Vivienne C. , Osorio Robin , Silva-Villalobos Diego , Urzúa-Álvarez Camilo , Navarrete María S.
Published: February 2023

A well-informed diagnostic process results in better health outcomes and less overdiagnosis. While there have been studies conducted to explore doctors' knowledge, attitudes, and practice regarding diagnostic test information, there are no reports from Latin America. We invited physician readers of a Latin American medical journal to answer a survey on their professional and demographic characteristics and previous exposure to diagnostic information training. Two hundred fifteen responded, of whom 88% agreed to some extent that diagnostic information is helpful for clinical practice and that more training is needed. This brief exploratory survey underscores the need for more resources to train in the diagnostic process and the utilization of diagnostic information in clinical practice. However, given the limitations of this study, more evidence is needed.
Métodos Adequados e Recuperação de Crédito: acesso eficiente à Justiça e incremento da recuperação de crédito bancário
Authors: Mota Bruna Malveira Ary , Feitosa Gustavo Raposo Pereira
Published: February 2023

O presente artigo pretende analisar as propostas reformadoras do sistema de justiça atreladas aos métodos adequados de resolução de conflitos, como a mediação e a conciliação, com o intuito de proporcionar o incremento da área de recuperação de crédito de instituições financeiras. Ponderou-se acerca da influência do perfil formalista do Judiciário e dos entraves existentes, como o custo elevado da estrutura e a demora excessiva do procedimento, sobre a eficácia de instrumentos pautados por informalismo, oralidade, celeridade, autonomia das partes e privacidade. O estudo desenvolveu-se por meio de pesquisa bibliográfica extensiva na literatura acadêmica nacional e internacional. A pesquisa permitiu verificar que a tradição formalista se apresenta como um obstáculo à eficiência dessas reformas e cerceará o potencial inovador das estratégias consensuais, em detrimento da eficiência buscada para a recuperação de crédito bancário. Constatou-se a possibilidade do implemento concomitante dessas ferramentas dentro e fora das cortes judiciais, sendo ideal tornar o uso judicial excepcional, restrito a uma minoria de casos não resolvidos extrajudicialmente através de mecanismos como as plataformas virtuais de Online Dispute Resolution, o Ombudsman bancário, e os núcleos extrajudiciais de mediação e conciliação, estabelecidos em instituições financeiras ou quaisquer estruturas compatíveis com os institutos não adversariais. Alguns relatórios do Banco Mundial sobre o aprimoramento da Justiça dão ênfase à promoção da resolução alternativa de conflitos. Essa capilaridade deve ser buscada pelo setor bancário para maximizar os benefícios da eficiência visada pela reforma na área de recuperação de crédito, o que irá favorecer tanto a sociedade, como o próprio Judiciário.
Manutenção de Contratos de Desconto Bancário em Procedimentos de Recuperação Judicial
Authors: Bigolin Paulo Roberto de Sousa
Published: February 2023

O presente trabalho tem como objetivo analisar se o juízo responsável pela condução do processo de recuperação judicial poderá determinar que instituições financeiras mantenham o cumprimento de contratos de desconto bancário, mesmo que sua execução em relação às empresas em recuperação judicial tenha sido suspensa diante da constatação de risco de inadimplemento pelo Banco, utilizando-se como método de abordagem o método dedutivo; como método de procedimento, o método exploratório; e como técnica de pesquisa, o método bibliográfico. Verificou-se que, a despeito das controvérsias verificadas na determinação de execução forçada de contrato de desconto bancário pelo Poder Judiciário, já há decisões nesse sentido, cujo objetivo consiste em manter algum crédito acessível para a empresa em recuperação judicial, para o financiamento de suas atividades e do próprio procedimento recuperatório.
Medida Provisória nº 784/2017 e Lei nº 13.506/2017: controvérsias sobre a necessidade de lei complementar e questões de direito intertemporal
Authors: Sarai Leandro , Senger Oswaldo Luis Caetano
Published: February 2023

Com base no método hipotético-dedutivo, o presente estudo tem como objetivo apreciar a questão relativa à vigência e eficácia da norma no tempo, em especial sobre o período compreendido entre a perda de eficácia de uma medida provisória e a edição de uma lei que venha a dispor sobre o mesmo assunto nela tratado. Os diplomas que serão objeto de análise serão a Lei nº 4.595, de 31 de dezembro de 1964; a Medida Provisória nº 784, de 7 de junho de 2017; e a Lei nº 13.506 de 13 de novembro de 2017. O artigo abordará também a controvérsia existente sobre a hierarquia das leis, mais especificamente sobre a necessidade ou não de lei complementar para regular assuntos referentes à fiscalização do Sistema Financeiro Nacional, que envolve a apuração de irregularidades e a aplicação de sanções. No final, de modo sucinto, será analisada a retroatividade da lei mais benéfica ao administrado que foi sancionado num contexto de sucessão de normas.
Resgates Bancários e o Mecanismo Único de Resolução da União Europeia
Authors: Rocha Glenyo Cristiano
Published: February 2023

Instituições financeiras à beira da falência podem terminar em uma liquidação ou recorrer a mecanismos de resolução, como “compra e assunção”, resgates externos (bail-out) e os resgates internos (bail-in). Por meio desses mecanismos, seria possível diminuir os efeitos sistêmicos resultantes da falência. As corridas bancárias, que podem ocorrer por diversos motivos, levam os investidores a levantarem os seus depósitos com um problema de coordenação e antes de um momento ideal, podendo resultar na quebra do banco. Sistemicamente, por um efeito de contágio que também pode ocorrer por variados motivos, esse problema pode se espalhar e resultar na falência de outras instituições financeiras, até então consideradas saudáveis. A intervenção estatal por meio de resgates pode gerar um risco moral, com consequências econômicas. A regulamentação busca diminuir ou anular os efeitos negativos das crises para o sistema financeiro e para a estabilidade financeira. No âmbito europeu, desenvolveu-se o Mecanismo Único de Resolução, que busca solucionar o problema por meio de resgates internos e de uma atuação que evite a quebra dosbancos e a propagação dos seus efeitos colaterais pelo sistema inteiro.
Crime De Uso Indevido De Informação Privilegiada (Insider Trading)
Authors: Guerra Luis , Bottino Thiago
Published: February 2023

No presente artigo, teve-se a oportunidade de refletir sobre o crime de uso indevido de informação privilegiada, mais conhecido como insider trading, destacando a sua evolução no âmbito legislativo brasileiro. A nova sistemática introduzida pela Lei 13.506, de 13 de novembro de 2017, alterou substancialmente os requisitos para a configuração do ilícito, com o objetivo de tornar a sua repressão mais efetiva. Apesar dos esforços legislativos, é possível que a alteração legislativa não alcance o fim pretendido. A complexidade que permeia o crime em questão dificulta a obtenção de provas robustas e concretas, requisito até então essencial para a incriminação de seus agentes na seara penal, frustrando o combate eficaz a essa prática nociva ao mercado de capitais. A obtenção de provas para responsabilização dos insiders ainda é um desafio tanto no âmbito administrativo quanto na seara criminal. Os constantes avanços tecnológicos proporcionam novas modalidades de operações no mercado de capitais, que se tornam, a cada dia, mais complexas, desafiando continuamente as atividades de supervisão, fiscalização e aplicação de penalidades.
Lei Antitruste
Authors: Corrêa Dias Gabriela , Alessandre de Oliveira Castro Rogério
Published: February 2023

O artigo objetiva analisar, por meio do método dedutivo e de pesquisa bibliográfica e legislativa, a possibilidade se adotar o direito concorrencial como alternativa para a efetividade ao artigo 73-A da Lei Complementar 123, de 14 de dezembro de 2006, que veda cláusulas contratuais que limitam a emissão ou circulação de títulos de crédito ou direitos creditórios originados de operações de compra e venda de produtos e serviços por microempresas e empresas de pequeno porte. Em síntese, é analisada a cláusula de não cessão de crédito imposta por grandes empresas em desfavor de pequenas e microempresas, mesmo existindo a vedação do artigo 73-A e a importância do acesso imediato aos créditos decorrentes da venda e prestação de serviços realizadas pelas pequenas e microempresas para a manutenção dos seus negócios. Apesar de existirem outras alternativas para dar efetividade ao art. 73-A da Lei Complementar 123/2006, entre elas a ação individual e a ação civil pública ajuizada por associações de classe ou pelo Ministério Público para anulação da cláusula de não cessão, concluiu-se que a imposição dessa cláusula por grandes empresas caracteriza infração da ordem econômica tanto por limitar e prejudicar a livre concorrência e a livre iniciativa do pequeno empresário (tolhido de utilizar o seu crédito para capital de giro do negócio), como também pelas grandes empresas exercerem de forma abusiva sua posição dominante e criarem dificuldade ao desenvolvimento de fornecedor de bens ou serviços, caracterizando, respectivamente, violações ao art. 36, I e IV, e § 3º, IV, da Lei 12.529, de 30 de novembro de 2011.
Adequação Jurídico-Institucional do Controle Judicial da Discricionariedade Administrativa no Mercado Financeiro
Authors: Horowitz Lopes Luiz Felipe
Published: February 2023

O estágio atual da doutrina administrativista não permite a insindicabilidade judicial das escolhas regulatórias, com base na mera invocação de fórmulas, como “ato discricionário”, “discricionariedade técnica”, “conceitos jurídicos indeterminados”, tradicionalmente utilizadas pelos tribunais para se escusar de apreciar assuntos técnicos e muitas vezes polêmicos sob a perspectiva jurídica. Verificada a existência de limitações relativas à capacidade institucional do Judiciário na apreciação das escolhas regulatórias, defende-se a inserção de uma visão institucional em relação ao controle judicial da discricionariedade, o qual não deve ser excluído a priori em qualquer situação de interpretação e aplicação de certa lei pela Administração Pública, embora deva ser adotada uma deferência saudável às opções dos entes reguladores do mercado financeiro.
Renegociação de Créditos Rurais
Authors: Araujo Fabiano de Figueiredo
Published: February 2023

O objetivo do trabalho é examinar a técnica argumentativa empregada pelo Superior Tribunal de Justiça (STJ) para gerar a Súmula 298, que prevê a renegociação de crédito rural como direito subjetivo do mutuário, bem como demonstrar que a aludida súmula se coloca como um elemento de desestímulo de construção de novas hipóteses de renegociação de dívidas rurais. Para atingir tais escopos, abordar-se-á inicialmente a sistemática regulatória da concessão do crédito rural e do processo de repactuação das dívidas financeiras agrícolas. Após, o artigo examinará de forma detalhada o processo de construção da jurisprudência no STJ que gerou o aludido enunciado, tendo como foco a renegociação prevista pela Lei 9.138, de 29 de novembro de 1995, oportunidade

na qual se verificou a existência de argumentação lastreada diretamente em preceitos avaliatórios, que inviabilizariam um silogismo jurídico e a universalização do entendimento ali aplicado para outras hipóteses de renegociação de dívidas rurais. Mesmo diante dessa premissa argumentativa, verificou-se que a Súmula 298 do STJ foi aplicada de forma alargada, o que pode desestimular a autorização de novas renegociações de dívidas rurais por parte do Conselho Monetário Nacional.
Regime Jurídico para o Enfrentamento de Crises em Instituições de Pagamento
Authors: De Lima Couto Neto José
Published: February 2023

Conforme o marco legal dos arranjos de pagamento no Brasil, instituído pela Lei 12.865, de 9 de outubro de 2013, as instituições de pagamento em crise são sujeitas a regimes de resolução conduzidos pelo Banco Central do Brasil. Entretanto, a legislação deixa dúvidas acerca da possibilidade de aquelas entidades serem submetidas também ao regime geral de insolvência, composto pela falência e pela recuperação judicial. Com o objetivo de esclarecer essa questão, faz-se, neste texto, uma revisão das disposições legais e da literatura acerca de instituições de pagamento e das relações entre os regimes de resolução e o regime geral de insolvência. A pesquisa também compreende a análise das características básicas dos regimes de resolução segundo a legislação doméstica e as melhores práticas internacionais, identificando seus principais objetivos,

bem como os instrumentos e poderes à disposição da autoridade de resolução. Por fim, a partir do caso peculiar das instituições de pagamento, conclui-se que os regimes de resolução e o regime geral de insolvência são mutuamente excludentes.
Debêntures de Infraestrutura: uma análise sob a ótica do fomento no Estado Regulador
Authors: Cruz Luciana
Published: February 2023

O presente artigo tem por objetivo traçar um panorama da atividade de fomento enquanto uma das funções do contemporâneo Estado Regulador, bem como demonstrar a sua relevância por meio do exemplo das debêntures de infraestrutura, instituídas pela Lei 12.431/11. Para tanto, utilizou-se análise doutrinária acerca da matéria, bem como dados divulgados pelo Ministério da Economia sobre debêntures de infraestrutura, concluindo-se pela relevância econômica da medida. A evolução da forma de atuar do Estado levou ao cenário atual em que vige o princípio da subsidiariedade. Nesse cenário, o fomento aparece como uma das funções estatais de grande relevância por se caracterizar justamente por uma atuação em parceria entre público e privado. As debêntures de infraestrutura são um exemplo dessa atividade. A Administração Pública, ao identificar que o setor de infraestrutura é carente de investimentos e que o financiamento a esse setor é concentrado nos bancos públicos, buscou promover a criação de um mercado privado de financiamento de longo prazo via mercado de capitais. Para tanto, a opção escolhida foi a concessão de benefício fiscal para investidores que adquirem títulos emitidos por companhias que irão desenvolver projetos no setor de infraestrutura.