bluuebunny/crossref_metadata_2025_split huggingface dataset:
ДОСВІД ОРГАНІЗАЦІЇ ВНУТРІШНЬОГО АУДИТУ В НІМЕЧЧИНІ: ІСТОРИЧНИЙ ОГЛЯД ТА МЕТОДОЛОГІЯ
Authors: Столярчук Г. В. , Шевелін М. С. 
Published: July 2020

To date, there is still a debatable issue regarding the introduction of international standards in the practice of internal audit. As the experience of foreign countries has shown, not all countries support the application of international standards, some are of the opinion that it is better to use national standards. One of such countries is Germany with its peculiarities of historical and methodological development of internal audit. The purpose of the research was to develop scientific and practical recommendations for improving the process of organizing internal audit on the example of the experience of Germany. The object of research. The article focuses on the study of the organization of internal audit in German enterprises. The methods used in the research are a systematic approach, comparison, methods of induction and deduction. The hypothesis of the research is that the quality of the organization of internal audit at the enterprise depends on the effectiveness of the developed methodological framework and regulatory regulation of audit in a particular country. The statement of basic materials. In the current economic environment, an important place belongs to the study of the role of internal audit and its place among other types of control procedures. The reliability of the results of internal audit depends on the efficiency of the enterprise, which in turn affects the efficiency of all social production. In international practice, internal audit has long been recognized. Germany is one of the developed European countries. Therefore, the issues of organization of internal control systems in German companies, risk management, construction of internal audit services, including the application of internal audit standards, based on the legislation of Germany and the EU. Originality and practical significance of the research lies in the development of an approach to the organization of internal audit, based on the peculiarities of the national legislation of a particular country. Conclusions and perspectives of further research. The results of the research confirm the possibility of applying the approach to the organization of internal audit, which is based on the peculiarities of national legislation in Ukraine. The prospect of further research will be a further analysis of the legal provisions of the organization of internal audit of European countries at enterprises of various organizational and legal forms.
Riwayat Israiliyyat dalam Tafsir al-Quran: Persepsi Pensyarah Pengajian Islam di IPTA Terpilih di Malaysia
Authors: Syed Abdurrahman Ali Yahya Syed Mohammad Chaedar , Doll Kawaid A. Irwan Santeri , Hamisan@Khair Nur Saadah , Muhammad Khairul Anwar , Zainan Nazri Khairul Nizam 
Published: July 2020

Israiliyyat are ancient tales which are coming from Israelite that are found whether in Quran or Hadeeth. Its have some negative impacts which can be found in the exegesis of the Quran. Various efforts had been carried out to purify the exegesis of the Qur'anic from the awry ideals of that can effect on muslims believe and ethics. This study was conducted to find out the level of understanding of lecturers from Islamic Studies on Israiliyyat, to identify the level of their awareness on the dangers of the Israiliyyat, and to assess the way they presente the stories of Israiliyyat while teaching, especially the Israiliyyat related to muslims believe. Method used in this study is field research which involves 101 lecturers from five public and private institutions of higher learning namely Univesiti Sains Islam Malaysia (USIM), Universiti Islam Antarabangsa Malaysia (UIAM), Universiti Kebangsaan Malaysia (UKM), Universiti Malaya (UM) dan Kolej Universiti Islam Antarabangsa Selangor (KUIS). The findings show that awareness among lecturers on the dangers of Israiliyyat can be identified, although they find that there are some interest in some of the Israeliyyat stories were supported by Islamic law.
Abstrak
Riwayat Israiliyyat mempunyai beberapa impak negatif yang boleh ditemui dalam kitab-kitab Tafsir al-Quran. Pelbagai usaha memurnikan dan membersihkan tafsiran-tafsiran ayat al-Quran dari fahaman yang tidak menepati kemurnian aqidah dan tata susila telah giat dijalankan sejak dahulu lagi. Lalu kajian ini dijalankan untuk mengetahui tahap pengetahuan dan pemahaman para pensyarah terhadap riwayat Israiliyyat yang tersebar, mengenal pasti sejauh mana tahap kesedaran para pensyarah akan bahaya dan kepentingan riwayat Israiliyyat tersebut, dan menilai bagaimana cara mereka menyampaikan riwayat Israiliyyat tersebut khususnya riwayat yang menjejas akidah. Metod kajian menggunakan kaedah kajian lapangan yang melibatkan responden seramai 101 pensyarah daripada lima institut pengajian tinggi awam dan swasta iaitu Univesiti Sains Islam Malaysia (USIM), Universiti Islam Antarabangsa Malaysia (UIAM), Universiti Kebangsaan Malaysia (UKM), Universiti Malaya (UM) dan Kolej Universiti Islam Antarabangsa Selangor (KUIS). Dapatan kajian menunjukkanbahawa kesedaran dikalangan pensyarah akan bahaya Israiliyyat dapat dikenal pasti, meskipun mereka mendapati ada beberapa kepentingan dalam sebahagian riwayat Israiliyyat yang disokong oleh syariat Islam.
Karakter Guru Inovatif Berdasarkan Surah al-Kahfi
Authors: Wan Abdullah Wan Ali Akbar , Abdul Razak Khadijah , Hamzah Mohd Isa , Mohd Zhaffar Nursafra 
Published: July 2020

Teachers are individuals who make a significant impact on student learning. The teaching of innovative teachers is believed to effectively convey the meaning and content of the lessons to the students with various kind of behaviour. This article discusses the character of teacher and innovator found in surah al-Kahfi. Prophet Khidir is an example of teacher, while Zulkarnain is an example of an innovator. This study was qualitatively conducted using content analysis methods on four tafsir books, namely Tafsir al-Qurtubi, Tafsir Ibn Kathir, Tafsir al-Munir and Tafsir al-Azhar. The analysis was performed on the two figures to uncover the traits they had based on the tafsir books so that the theme can be formed. The findings show that Prophet Khidir has 13 traits as a teacher and Zulkarnain has eight traits as an innovator. The combination of the two figures’ traits creates the conceptual framework of the Innovative Teacher Traits.
Abstrak
Guru ialah individu yang memberikan kesan yang besar terhadap pembelajaran murid. Pengajaran guru inovatif diyakini mampu menyampaikan maksud dan isi pelajaran kepada kepelbagaian murid secara berkesan. Artikel ini membincangkan tentang karakter guru dan inovator yang terdapat dalam surah al-Kahfi. Nabi Khidir adalah contoh guru, manakala Zulkarnain adalah contoh inovator. Kajian ini dilakukan secara kualitatif menggunakan kaedah analisis kandungan terhadap empat kitab tafsir, iaitu Tafsir al-Qurtubi, Tafsir Ibn Kathir, Tafsir al-Munir dan Tafsir al-Azhar. Analisis dilakukan terhadap dua tokoh tersebut untuk merungkai karakter yang ada pada mereka berdasarkan kitab-kitab tafsir sehingga tema terbentuk. Dapatan menunjukkan terdapat 13 karakter yang ada pada Nabi Khidir sebagai guru dan lapan karakter yang ada pada Zulkarnain sebagai inovator. Gabungan karakter dua tokoh tersebut membentuk kerangka konsep Karakter Guru Inovatif.
Factors effecting motivation to Learn: A Search in Quranic Approaches
Authors: Muzahid Khalid Muhammad , Hasanul Bannah  
Published: July 2020

There are several factors which play the key role to motivate someone and enforce to increase the performance to reach to the targeted goals. Factors effecting motivation to learn have been found in several categories. This paper aims to explore the individual factors effecting motivation to learn in relation to the Quranic point of view. Using documental literature review such as books, magazines and journals, this study found sixteen individual factors that strengthen the willingness of individuals to achieve the goal of learning. Similarly, the Holy Quran found to support these sixteen factors which significantly affect the learner’s intention to acquire their learning objective positively. As Quran is the holy guidance for human being this factors will help the learners meaningfully to obtain in-depth knowledge.
Pengukuhan Pandangan Alam Berpaksikan Tauhid: Iktibar dari Al-Lata’if Imam Al-Razi
Authors: Mohammed Zabidi Mahfuzah , Mohammed Zabidi Ahmad Fakhrurrazi 
Published: July 2020

The formation of worldview that is in parallel to the revelation develops good attitudes and morality. The guidelines contained in Al-Quran allow human being to solve all sort of problem in life. For that, one’s relationship with Al-Qur'an is not only to read it properly, but more importantly is to enhance the process of contemplating Al-Quran to seek guidance from it. Thus, the Tauhidic worldview would be strengthened in the self. By taking the approach of Imam Al-Razi who debated aspects of the lataif in Al-Quran, this article focuses on the theme of Tauhid. Next, this article briefly describes methods that can be implemented by educators to strengthen the Tauhidic worldview so that the evil attitude and immorality would be avoided.
Abstrak
Pembentukan pandangan alam dalam diri yang selari dengan wahyu membina sikap dan akhlak yang terpuji. Segala pedoman yang terkandung dalam Al-Quran membolehkan manusia keluar dari kemelut permasalahan yang dihadapi. Untuk itu, hubungan dengan Al-Quran bukan sekadar membacanya dengan baik, tetapi apa yang lebih penting proses mentadabbur ayat Al-Quran perlu dilakukan. Dengan demikian, pandangan alam yang berpaksikan Tauhid dapat dibentuk dan diperkukuhkan dalam diri. Dengan mengambil pendekatan Imam Al-Razi yang membahaskan aspek al-lataif dalam mentadabbur Al-Quran, artikel ini memfokuskan kepada ayat yang bertemakan tauhid. Seterusnya, artikel ini menghuraikan secara ringkas kaedah yang boleh dilaksanakan oleh para pendidik untuk mengukuhkan pandangan alam berpaksikan tauhid agar segala sikap dan perbuatan buruk dapat dijauhi.
Kedudukan Taksonomi Bloom Menurut Perspektif Islam
Authors: Masrom Nursyahirah Wahidah , Hashim Mahyuddin , Hashim Noorhayati , Behak Fariza Puteh 
Published: July 2020

Bloom’s Taxonomy known as a hierarchical framework of learning objective that is used by teachers to measure students’ higher order thinking skills based on questions in learning. There are three domain on Bloom taxonomy which is cognitive (intellectual skill), affective (generic skill) and psychomotor (practical skill). The cognitive domain of Bloom consists of six level organized in a hierarchy from lower until higher level which includes remembering, understanding, application, analysis, evaluation and creating. Since it is introduce by Benjamin Bloom in year 1956, studies have shown there are numerous Western studies have been discusess the strengths and weaknesses of Bloom Taxonomy. However, what is the position of Bloom's Taxonomy according to the Islamic perspectives? Therefore, this paper will concentrate on the criticisms by Western and Islamic perspective against Bloom’s Taxonomy. This study will be conducted using qualitative method by analysing data with descriptive method. The findings show there are criticisms and improvements in the past studies that focus on Bloom's taxonomy into four themes: (1) hierarchical structure, (2) classification structure, (3) uses and (4) new taxonomy requirements to fit the new skills required by the 21st century learning. Indeed, this article can provides a catalyst for further exploration of Islamic influence in education.
Abstrak
Taksonomi Bloom merupakan objektif pendidikan yang digunakan oleh pendidik untuk mengukur dan meningkatkan kemahiran berfikir aras tinggi pelajar dalam pembelajaran. Terdapat tiga domain utama yang perlu dicapai iaitu kognitif (kemahiran intelektual), afektif (kemahiran generik) dan psikomotor (kemahiran praktikal teknikal). Malahan, domain ini diklasifikasikan mengikut enam aras berbentuk piramid yang disusun dari aras rendah hingga ke aras tinggi. Ia merangkumi aras pengetahuan, pemahaman, aplikasi, analisis, sintesis dan penilaian. Sejak ia diperkenalkan oleh Benjamin Bloom pada tahun 1956, terdapat pelbagai kajian Barat yang membincangkan tentang kekuatan dan kelemahan Taksonomi Bloom. Namun, bagaimana pula kedudukan Taksonomi Bloom menurut perspektif Islam? Oleh itu, artikel ini membincangkan kritikan Barat dan pandangan Islam terhadap taksonomi Bloom. Kajian ini menggunakan kaedah kualitatif di mana data akan dianalisis melalui kaedah deskriptif. Hasil kajian mendapati terdapat kritikan dan penambaikan dari kajian lepas yang menfokuskan taksonomi Bloom kepada empat tema: (1) susunan hierarki, (2) pengelasan struktur, (3) kegunaan dan (4) keperluan kepada taksonomi yang baru sesuai dengan arus pembelajaran abad ke 21. Kajian ini juga dilihat sebagai pemangkin awal bagi meluaskan bidang pengukuran Islam dalam sistem pendidikan di Malaysia.
Challenges Faced by Malaysian Muslims’ Deaf Community in Learning Akidah: Discussions and Suggestions
Authors: Abu Bakar Ahmad Izzuddin , Hamdani Norain , Alias Nur Ain 
Published: July 2020

This article discussed on the challenges faced by the deaf in studying Akidah. The methodology used in this study is a qualitative approach where the primary data is gathered through obsevation and interview of several Akidah specialists,special needs education teachers and parents with deaf children. This findings then supported with secondary data obtained from records from relevant institution and past literatures. The results showed that there are many challenges faced by Muslims’ deaf community in Malaysia particulary in learning and understanding knowledge related to Akidah. Several suggestions were also made and it is hopeful that this study will raise awareness of all parties, especially religious institutions, Ministry of Education (MOE), Social Welfare Department (JKM), special education teachers for Islamic education, BIM researchers in an effort to increase understanding and religious practices among the deaf in Malaysia.
Impact of containment type on Covid-19 propagation in Morocco using the SIR model.
Authors: Lebkiri Nada , Abidli Zakaria , Jadda Sara , Mokhtari Abdelrhani , Soulaymani Abdelmajid 
Published: July 2020

Objective and mehtods: Our objective is to determine the containment effect on the spread of Covid 19 in Morocco. The methodology is based on an epidemiological study whose objective is to take stock of the current situation and to estimate the future spread of Covid-19 over time in Morocco. Several conditions were considered using the SIR epidemiological model for a better reliability of the results. During the study period from the appearance of the first case until 19 June 2020, Morocco reported 9074 cases of infections, 213 deaths with a lethality of 2.35% and a mortality of 6.04 per million inhabitants.
Results and Conclusion: The results of the SIR model show a sudden increase in infections. The peak would be 4.4 million inhabitants or 12% of the total population under confined conditions. Selon ces résultats,Containment is one of the most effective methods of reducing the risk of infection.
Bangladesh Journal of Medical Science Vol.19(0) 2020 p. S 58-S 65
Efforts and Challenges paved by India to confront of Corona Virus (COVID-19)
Authors: Khan Mohammad Gayoor , Yezdani Umama , Chakravorty Arghya , Shukla Tanvi 
Published: July 2020

The clinical range of Covid-19 is a respiratory route infection that varies from Asymptomatic to various clinical conditions such as respiratory failure to multiple organ dysfunction syndromes (MODS). Government administration officials are ramping up many efforts i.e prevention and containing the spread from escalating to the next level, raising the quarantine stations and increase in the laboratory capacity, strengthening surveillance, contact tracing using artificial intelligence (AI) via technology apps. India is Consequently facing many challenges to tackle the pandemic from shortage of medical supply to the devastation of the educational, transportation, job sectors, and healthcare sector, However, pharmaceutical companies taking center stage in the Covid-19 fight, Other pharmaceutical companies(low scale) in India are following suit during the Covid-19 pandemic and using their capabilities to lighten the burden of coronavirus, WHO recommends social distancing and country-wise lockdown are very essential to tackle the coronavirus, the GOI is scheming on how to get back to normalcy, with an actionable exit plan for the states to confront the coronavirus
Bangladesh Journal of Medical Science Vol.19(0) 2020 p. S 88-S 92
Mathematical Model Applied to Monitoring the Glucose-Insulin Interaction inside the Body of Diabetes Patients
Authors: Akter Sonia , Islam Md Sirajul , Biswas Md Haider Ali , Mandal Sajib 
Published: July 2020

The incidence and prevalence of diabetes are increasing all over the world and complication of diabetes constitutes a burden for the individuals and whole society. In this paper, we propose a mathematical model for monitoring glucose-insulin regulatory system in the human body. The non-linear cases are considered, and the model is analysed by using Lyapunov’s method. The mathematical model, discussed the critical situation of the diabetes patients as well as for normal person are analysed for stability. The numerical approximation is used to verify the analytical results and the obtained solutions represent the complex situation of diabetes patients.
GANIT J. Bangladesh Math. Soc.Vol. 40 (2020) 1-12
Multidisciplinary approach to psoriasis in the Spanish National Health System: A social return on investment study
Authors: Carretero Gregorio , Moreno David , González Domínguez Almudena , Trigos David , Ledesma Albert , Sarquella Esther , Merino María , Blanch Carles , Psoriasis Group SROI 
Published: July 2020

Introduction: Psoriasis is a chronic disease in which patients feel stigmatization, social rejection, and suffer from low self-esteem. There are still unmet needs that make it necessary to define a new multidisciplinary approach to provide benefits not only to patients and their families but also to the Spanish National Health System (SNHS) and society. The aim was to define a new approach to better address the unmet needs of patients with psoriasis within the SNHS and to measure its impact from a social perspective, that is, in clinical, health care, economic, and social terms. Methods: Multidisciplinary experts identified, agreed on, and selected several health care interventions that were feasible for implementation in the SNHS. This process was carried out in four different areas: diagnosis, mild psoriasis, moderate psoriasis, and severe psoriasis. To estimate investment and social return, the social return on investment (SROI) method was used. Results: The new approach to psoriasis management in the SNHS comprised 18 proposals. The investment needed for the implementation of this new approach would amount to €222.77 million and its return to €1,123.11 million. This would yield a SROI ratio of €5.04 for every euro invested. Conclusion: The new approach to psoriasis management would yield a positive social return. The results will allow optimal strategic planning adapted to each assistance situation, to achieve a comprehensive and multidisciplinary approach.
CAPuERA: MULHERES NA LUTA
Authors: Simões Rosa Maria Araujo 
Published: July 2020

este estudo e a resultado das minhas inquietac;oes sabre a mulher na capuera,principalmente depois de ter percebido haver situac;oes de discriminac;ao e opressao da figurafeminina na pr:Hica deste jogo-de-Iuta-danc;ada. Ser mulher na capuera envolve questoesreferentes discriminac;ao, opressao, educac;ao, musicalidade, maternidade, violencia,religiosidade, forc;a e condic;ao feminina, historia da mulher na capuera. Mulheres lutando pelaliberdade. Fac;o, enfim, urn convite 11quebra de encadeamento de opress6es na educac;ao parmeio de uma discussao sobre a mulher na capuera.
EDUCAÇÃO DE QUALIDADE: CONCEPÇÕES DA EQUIPE DE GESTÃO E DE DOCENTES ACERCA DA ORGANIZAÇÃO DO TRABALHO NA ESCOLA E DA AVALIAÇÃO EM LARGA ESCALA
Authors: HOJAS Viviani Fernanda , MANFIO Aline 
Published: July 2020

Este estudo teve como objetivo analisar as concepções da equipe de gestão (diretor, auxiliar de direção e coordenador) e de docentes de duas escolas públicas municipais do interior paulista sobre educação de qualidade a partir de dois eixos principais: organização do trabalho na escola e avaliação em larga escala. A pesquisa identificou que, em uma escola, apesar de abordarem os conteúdos das avaliações externas no trabalho escolar, os profissionais consideram que outros conteúdos também são importantes para a formação dos alunos. Na outra escola, por sua vez, o processo educativo parece voltar-se, quase que exclusivamente, para o bom desempenho dos alunos nessas avaliações. Ao final, apresentamos alguns questionamentos com intuito de destacar as possibilidades de os profissionais que atuam no ambiente escolar promoverem mudanças no sentido de uma educação que não priorize apenas obtenção de resultados positivos nas avaliações externas.
EDUCAÇÃO DE JOVENS E ADULTOS, DIVERSIDADE E CRIATIVIDADE: A EXPERIÊNCIA DOS NÚCLEOS DE DIÁLOGOS INTERCULTURAIS
Authors: SILVA Wanderley da 
Published: July 2020

O principal objetivo deste artigo é apresentar a proposta e os desdobramentos do trabalho, em forma de oicinas, que foi desenvolvido com professores e alunos da Educação de Jovens e Adultos em duas escolas do município de Seropédica, RJ. A intenção do trabalho foi compartilhar um ambiente escolar capaz de oferecer as dimensões ilosóicas, artísticas e culturais em uma dinâmica colaborativa com os professores regentes das escolas. Esse trabalho recebeu o nome de Núcleo de Diálogos Interculturais – NDI, tendo como característica um espaço de criação entre a Universidade e a Escola, no qual os professores envolvidos, de ambos os espaços, pudessem redimensionar suas práticas a partir de uma escuta mais apurada dos alunos e de seus pares, como também da comunidade local. Apesar de preliminares, as conclusões aqui expostas corroboram a defesada construção de um ambiente escolar fundado na criatividade e na capacidade dos discentes de construírem as suas próprias interrogações, em benefício de uma aprendizagem signiicativa, democrática e multicultural.
NORMAS PARA PUBLICAÇÃO
Authors: Editorial Laboratório 
Published: July 2020

Educação em Revista possui periodicidade semestral, com circulação nacional e internacional e tiragem de 300 exemplares. Além de sua publicação em papel, está disponível on-line. Organizada sob a responsabilidade dos docentes do Departamento de Administração e Supervisão Escolar (DASE) da Universidade Estadual Paulista - Unesp, campus de Marília, e de seus editores na universidade, é destinada à veiculação de trabalhos inéditos, na forma de artigos, resenhas e relatos de experiências, visando assim à difusão de conhecimentos científicos,resultados de pesquisas produzidas em universidades, centros e grupos de pesquisa.