...1. Introduction Assalamualaikum warahmatullah hi Wabarakatuh, although I’m spent considerable time together writing and researching for this task, it never ceases to amaze me about the hadis that connect to my field as an accountancy student. In this hadis, it related to Ar-Rahnu and at the same time, this hadis also related to bad debts. It gives me some guide to make a loan with whom and how to make it easy according to Islamic Shariah. In Ar-Rahnu matter, its show to us clearly about the differentiation between the Islamic and Conventional according to its characteristic and how to settle it up if have some problem within the period. 2. Hadis That Related That Related To Accountancy عن عائشة رضي الله عنها قالت : توفي رسول الله صلى الله عليه و سلم ودرعه مرهو نة عند يهودي بثلاثين صاعا من شعير 3. Biography Of The First Narrator1 3.1 Who is she? Marriage Particulars: Name : Aisya Siddiq Binti Abu Bakr as-Siddiq. Tribe Name : Quraysh. Status Before The Marriage : Bachelor Girl (She was the only Bachelor girl among the wives of the Rasulullah). Year of her marriage with Rasulullah : 10 Nubuwwat (10th Year of Prophesy) (Contradiction in Year). Rasulullah Paid Her Mahar : 500 Dirhams. Years With The Rasulullah : 9 Years. Date of...
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.... Why is CSX interested in acquiring Consolidated Rail Corporation (Conrail)? Describe thearguments for the offer being motivated by synergies, as well as arguments for the motivationto pre-empt a bid by Norfolk. The 1999 acquisition of Conrail, jointly split with CSX, was perhaps the most important and critical time in the company’s history. If CSX had been allowed to purchase Conrail outright, not only would NS have been entirely surrounded but also it could never againeffectively compete with CSX, even if it was able to run a railroad much more efficientlyand effectively than CSX. NS had been interested in Conrail for some time because itwould add an important addition the railroad needed, direct lines to the markets of NewYork City and Philadelphia which Conrail had been effective in developing and exploitingby becoming a intermodal (i.e., the movement of ship containers which can be movedvia over-the-road trucks as well) juggernaut moving containers between Chicago andthe Northeast.Not only was intermodal the wave of the future but NS also did not contain an effectivebusiness in such and had CSX gained complete control of the Northeast it would onlyhave been a matter of time before NS was gobbled up as well, mostly likely by aWestern road (by rules of competition, CSX would not have been allowed to purchaseNS and control the entire Eastern rail market).So, thus began the battle for Conrail in the mid-1990s when CSX announced itsintentions of purchasing the railroad...
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...Internet Speed In USM Internet Speed In USM MUHAMMAD NURHADI B. MOHD HANAFIAH (115076) UNIVERSITI SAINS MALAYSIA MUHAMMAD NURHADI B. MOHD HANAFIAH (115076) UNIVERSITI SAINS MALAYSIA Contents Introduction 1 Cases Related to Internet In USM 3 Factors Affecting Internet Speed and Proposed Solutions 4 Conclusion 8 References 9 Introduction What is internet? Internet is a global network connecting millions of computers. More than 100 countries are linked into exchanges of data, news and opinions. According to Internet World Stats, as of December 31, 2011 there was an estimated 2,267,233,742 Internet users worldwide. The number of Internet users represents 32.7 percent of the world's population. Unlike online services, which are centrally controlled, the Internet is decentralized by design. Each Internet computer, called a host, is independent. Its operators can choose which Internet services to use and which local services to make available to the global Internet community. Remarkably, this anarchy by design works exceedingly well. There are a variety of ways to access the Internet. Most online services offer access to some Internet services.. Malaysia was listed among the slowest countries in the world for loading Web pages on desktop computers as well as mobile computers, according to a 2012 report by Google. Malaysia, with an average Web page loading speed on desktops of 14.3 seconds, was named the world’s fifth slowest, even more plodding than the...
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...Nama Sekolah: Sekolah Menengah Sains Alam Shah Tajuk Utama : Tokoh-Tokoh Islam Tingkatan 4 Nama Pelajar: Muhammad Faiz bin Adznir Nama Kelas: 4 Bestari Nama Guru: Puan Badariah TOKOH-TOKOH ISLAM TAJUK 22: IMAM ABU HANIFAH R.H TAJUK 23: IMAM MALIK R.H TAJUK 24: IMAM SYAFIE R.H TAJUK 25: IMAM AHMAD BIN HANBAL R.H TAJUK 26: IMAM BUKHARI R.H TAJUK 27: IMAM AL-GHAZALI R.H ISI KANDUNGAN (A)- LATAR BELAKANG ….--(B) - PENDIDIKAN (C) – SUMBANGAN (D)- NAMA KITAB ATAU KARYA YANG TERKENAL TAJUK 22: IMAM ABU HANIFAH R.H LATAR BELAKANG 1.Nama beliau ialah Nukman bin Thabit. Beliau dilahirkan di Kufah pada tahun 80 hijrah bersamaan 699 Masihi. 2.Dikenali sebagai Abu Hanifah kerana salah seorang anaknya bernama Hanifah 3.Beliau berketurunan Parsi dan ayahnya ialah seorang peniaga kain. 4.Kemewahan yang dinikmati oleh keluarganya membolehkan beliau belajar ke peringkat tinggi tanpa halangan 5. Beliau berpegang teguh dengan hukum Allah SWT dan merupakan seorang saudagar yan berpendidikan tinggi. 6. Abu Hanifah juga berakhlak mulia, pemurah,ikhlas dan berani. PENDIDIKAN 1. Beliau mempelajari pelbagai bidang ilmu pengetahuan terutama ilmu undang-undang Islam (syariah) 2...
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...DISIPLIN SAINS PENGURUSAN AL-QURAN(ULUM AL QURAN) Ilmu Tafsir Al Quran 1. Tafsir Bil Ma’thur : pentafsiran kandungan ayat Al-Quran berpandukan hadith dan riwayat Rasullullah,para sahabat. Cth: Tafsir Al-Qurtubi, Tafsir Ibnu Jarir, Tafsir As Samarqandi 2. Ilmu Asbab Nuzul AlQuran Ilmu An Nasikh Wa Al Mansukh Tafsir Bir Ra’yi : pentafsiran secara logik menurut kefahaman akal. Cth : Tafsir Az Zamakhsyari, Tafsir Al Baidhawi, Tafsir Al Fakh Ar Razi Sebab-sebab atau faKtor turunnya sesuatu ayat. Tokoh yang melopori ilmu ini adalah Ali Al Madiniy. Ilmu Penterjemahan Al Quran Ilmu Pengkelasan Informasi Al Quran Ilmu Pengindeksan Al Quran Pengkajian ilmu berkaitan ayat yang menghapuskan sesuatu ayat yang lain. Tokoh yang melopori ilmu ini adalah Abu Ubaid Al Qasim bin Salam. Kategori mansukh :1) Pemansukhan ayat sahaja, tetapi hukumnya masih berjalan. 2) Pemansuhan hokum sahaja, tetapi ayatnya masih ada. 3) Pemansuhan ayat dan hukumkedua-duanya sekali. Terjemahan ayat Al Quran kepada pelbagai bahasa. Penterjemahan pertama dilakukan pada bahasa Latin (1135 M), bahasa Jerman (1616 M), bahasa Perancis, bahasa Inggeris (1649 M). Antara penterjemah yang terlibat : A.Rodwell (1861), A. J. Arberry (1955), Muhammad M. Picktal (1930), Dawood (1956), A. Yusof Ali(1937),Al Maududi, Haji Muhammad Said Omar Pada asasnya Al Quran dibahagikan kepada dua kelas ayat iaitu Makiyyah dan Madaniyyah (30 juzik, 114 surah, 60 hizb). Pembahagian menggunakan istilah seperti ruku’, rubu’, nisf...
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...KPMG Taseer Hadi & Co. Chartered Accountants Investment in Pakistan Investment in Pakistan An Introduction Investment in Pakistan is a publication prepared by KPMG Pakistan to provide information on a number of subjects relevant for investment planning or doing business in Pakistan. The guide includes an overview of the economy and a summary of various investment opportunities in identified sectors which could be of interest for investors. This guide provides a summary of the rules, regulations and tax laws applicable in Pakistan. Although covering many relevant areas, it should not be considered as exhaustive since it has not been designed to provide complex and detailed information required for decision-making in relation to investments. This publication incorporates the regulations effective as of 31 August 2013. For our latest publications please browse our web site; www.kpmg.com.pk. © 2013 KPMG Taseer Hadi & Co., a Partnership firm registered in Pakistan and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Glossary BOI CY FCY FDI FY GDP GoP KSE PKR SBP SECP USD Board of Investment Calendar year Foreign Currency Foreign Direct Investment Fiscal year ended 30 June Gross Domestic Product Government of Pakistan Karachi Stock Exchange Pakistan Rupee State Bank of Pakistan Securities & Exchange Commission of Pakistan United States Dollar ...
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...Goal Programming (Programasi Tujuan Ganda) Riset Operasi 2 Jur. Manajemen FE UNEJ 11/5/2010 hadi paramu metode kuantitatif 1 Ruang Lingkup ► PL yang dibahas sejauh ini berkaitan dengan optimasi(memaksimumkan profit / meminimumkan biaya). ► Persoalan PL merupakan permasalahan yang dipecahkan atau diukur dengan satu dimensi, yaitu maksimisasi atau minimisasi. ► Seorang manajer bisa dihadapkan pada situasi dimana ia harus mencapai beberapa tujuan sekaligus (tujuan ganda atau multiple goals): Efisensi dan efektivitas 11/5/2010 hadi paramu metode kuantitatif 2 Ruang Lingkup ► Charnes dan Coopers (1961) dan Lee dan Ignazio (1970an) mengembangkan Goal Programming ► Teknik GP merupakan salah satu teknik dalam pemrograman matematik yang tidak bekerja atas dasar “optimasi” tetapi “pemuasan” atau “pemenuhan” tujuan. 11/5/2010 hadi paramu metode kuantitatif 3 Karakteristik Formulasi Dalam GP ► Fungsi tujuan selalu diekspresikan dalam bentuk minimisasi: meminimumkan penyimpangan dari target (tujuan). ► Ada dua variabel deviasional: d1- = underachievement (penyimpangan dibawah) target profit d1+ =overachievement (penyimpangan diatas) target profit 11/5/2010 hadi paramu metode kuantitatif 4 Karakteristik Formulasi Dalam GP ► Fungsi kendala dapat diklasifikasikan menjadi: Fungsi kendala teknik (technical constraint function): kendala yang berkaitan dengan kapasitas teknis Fungsi kendala tujuan (goal constraint function): kendala...
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...AUXILIARY VERBS (KATA KERJA BANTU) | | | | | | PRESENT | PAST | MEANING | | BE | IS – AM -ARE | WAS - WERE | - | ING-PASSIVE | MODAL | WILLSHALLCANMAYMUSTOUGHT TONEED( SEMI)DARE (SEMI) | WOULDSHOULDCOULDMIGHT--USED TO | AKAN, MAU..AKAN, SEHRSDAPAT,BOLEH, ...BOLEH, MUNGKIN...HARUS, PASTI,....SEHRSNYA....DULU BIASA.PERLUBERANI | | HAVE | HAVE – HAS | HAD | TELAH, SUDAH | PERFECT | | | | | | DO | DO - DOES | DID | - | | KEGUNAAN 1. MEMBUAT KALIMAT 2. BERTANYA (YES, NO) 3. SHORT RESPONSES Mr. Hadi is a doctor 1. Rian : Mr. Hadi is a doctor Pipiun : Yes, he is (+agreement) 2. Iwan : Mr. Hadi is a farmer Wandi : No, he isn’t (disagreement) 3. Tegar : Mr. Hadi is not a doctor Pian : (but), he is (disagreement) 4. Wiwit : Mr. Hadi is not a farmer Pian : No, he isn’t (- agreement) Rian can speak English well, so can...... we We ....can.. too Aux non aux We must come early, and so must...... they They.must....too They like music and so .does..... he, so.....do . I He does too I do too non aux (do,does,did) 1. We can make our plan soon, so..... you 2. I need a bag, so ...... he. He needs go 3. He didn’t enter the house, and I .didn’t...... either Neither did I Nor did I She can help you, can’t she? They will come, won’t they She went out last night, didn’t she 1. She is waiting for my sister, and so..am.... I So is he So are ...
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...benar, sehingga ia tertolak, sebagaimana dinyatakan dalam hadis yang lain: “Ada kalanya seseorang shalat terus-menerus selama 50 tahun, namun Allah tak menerima satu pun dari shalatnya.” Pendeknya, shalat yang benar akan membersihkan hati. Dan, dari hati yang bersih, tak akan keluar kecuali hal-hal yang bersih dan baik. Tapi, lebih dari itu, aturan syariat (baca: fiqih) yang terkait dengan syarat sah shalat juga telah memperkecil atau bahkan (seharusnya) menutup sama sekali kemungkinan pelaku shalat melakukan keburukan dan kejahatan. Termasuk di dalamnya, keharusan pakaian dan tempat shalat—bahkan makanan yang kita makan—didapat secara halal. Dalam sebuah hadis, Rasulullah Saw. menyatakan, “Seorang laki-laki berdoa (habis-habisan) hingga pakaiannya lusuh dan rambutnya berantakan. Tapi, bagaimana Allah akan mengabulkan doanya sementara apa yang dipakainya berasal dari yang haram dan yang dimakannya juga berasal dari yang haram?” Secara logis, tak mungkin juga seseorang melakukan shalat (dengan benar), tapi pada saat yang sama masih melakukankekejian dan kemungkaran. Shalat yang benar tentu dilambari keimanan kepada Allah Swt., yang menjadi “objek” pe-nyembahan kita dalam ibadah ini. Tak mungkin seseorang shalat dengan benar jika ia tak sungguh-sungguh beriman ke-pada-Nya. Nah, orang yang beriman kepada Allah tentu akan sebisanya menjauhi bermaksiat (pembangkangan) kepada-Nya. Inilah yang disinggung dalam sebuah hadis Nabi Saw.:“Tak berzina seorang pezina, ketika berzina, sedang...
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...JAMHURI YA MUUNGANO WA TANZANIA ______________________________________ HOTUBA YA MHESHIMIWA WAZIRI WA FEDHA, SAADA MKUYA SALUM (MB.), AKIWASILISHA BUNGENI MAPENDEKEZO YA SERIKALI KUHUSU MAKADIRIO YA MAPATO NA MATUMIZI KWA MWAKA 2015/16 DODOMA, 11 JUNI, 2015 1 I. UTANGULIZI 1. Mheshimiwa Spika, naomba kutoa hoja kwamba Bunge lako Tukufu lijadili na kupitisha Makadirio ya Mapato na Matumizi ya Serikali kwa mwaka 2015/16. Pamoja na hotuba hii, tumeandaa vitabu vinne vya Bajeti vinavyoelezea takwimu mbalimbali za Bajeti. Kitabu cha Kwanza ni Makadirio ya Mapato; Kitabu cha Pili ni Makadirio ya Matumizi ya Kawaida kwa Wizara, Idara zinazojitegemea, Taasisi na Wakala za Serikali; Kitabu cha Tatu ni Makadirio ya Matumizi ya Kawaida kwa Mikoa na Mamlaka za Serikali za Mitaa; na Kitabu cha Nne ni Makadirio ya Matumizi ya Maendeleo kwa Wizara, Idara zinazojitegemea, Taasisi na Wakala za Serikali, Mikoa na Mamlaka za Serikali za Mitaa. Aidha, upo Muswada wa Sheria ya Fedha ya mwaka 2015 pamoja na Muswada wa Sheria ya Kuidhinisha Matumizi ya Serikali ya mwaka 2015 ambayo ni sehemu ya Bajeti hii. 2 2. Mheshimiwa Spika, naomba kuchukua fursa hii kutoa pole kwa ndugu, jamaa na marafiki na pia kwako wewe Mheshimiwa Spika na Waheshimiwa Wabunge wote kwa kuwapoteza marehemu Waheshimiwa Kapteni John Damiano Komba aliyekuwa Mbunge wa Mbinga Magharibi na Eugine Mwaiposa aliyekuwa Mbuge wa Ukonga ambao wametutangulia mbele...
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...1 Kefahaman Erti Jemaah Dari Hadis & Isu Bai’ah Oleh Dr. Zaharuddin Abd Rahman Presiden MURSHID Sebelum kita memahami isu bai’ah, tuntutan dan kesannya, kita perlu memahami bai’ah itu diberi kepada siapa, iaitu Jemaah apa dan apa pula peruntukan syara’ terhadapnya. Memang benar, terdapat banyak hadis menyebut berkenaan keperluan melazimi Jemaah. Berikut adalah antara yang paling utama:1. Nabi bersabda :- ً، أن ﺗﻌﺒﺪوﻩ وﻻ ﻛﻮا ﺑﻪ ﺷﻴﺌﺎً، وأن ﺗﻌﺘﺼﻤﻮا ﲝﺒﻞ ﷲ ﲨﻴﻌﺎً وﻻ ﺗﻔﺮﻗﻮا، وأن ﺗُﻨﺎﺻﺤﻮا ﻣﻦ وﻻﻩ ﷲ ﻛﻢʬإن ﷲ ﻳﺮﺿﻰ ﻟﻜﻢ ﺛﻼ أﻣﺮ ﺗﺸﺮ Ertinya : Sesungguhnya Allah redha tentang kamu pada tiga keadaan iaitu a) kamu tidak mensyirikan Allah swt dengan satu apapun. b) kamu berpegang dengan tali Allah dan tidak bercerai berai c) kamu menasihti mereka yang diangkat Allah menguruskan urusan kamu (pemimpin). ( Riwayat Muslim) Imam Al-Nawawi berkata:ﻟﻒ ﺑﻌﻀﻬﻢ ﺑﺒﻌﺾ، وﻫﺬﻩ إﺣﺪى ﻗﻮاﻋﺪ اﻹﺳﻼمϖﻗﻮﻟﻪ ﺻﻠﻰ ﷲ ﻋﻠﻴﻪ وﺳﻠﻢ: "وﻻ ﺗﻔﺮﻗﻮا" ﻓﻬﻮ أﻣﺮ ﺑﻠﺰوم ﲨﺎﻋﺔ اﳌﺴﻠﻤﲔ، و Ertinya : Kata-kata baginda “jangan berpecah” membawa erti suatu perintah melazimi jamaah muslimin, jinak hati satu antara lain dan ia merupakan salah satu dari tunjang asasi bagi Islam.1 Namun apakah maksud Jemaah yang dimaskudkan oleh Imam Al-Nawawi itu? Perkara ini akan dibincangkan selepas ini. Insha Allah 2. Diriwayat dari Umar al-Khattab bahawa baginda bersabda : ﻛﻢ واﻟﻔﺮﻗﺔ؛ ﻓﺈن اﻟﺸﻴﻄﺎن ﻣﻊ اﻟﻮاﺣﺪ أﻗﺮب، وﻫﻮ ﻣﻦ اﻻﺛﻨﲔ أﺑﻌﺪ، ﻣﻦ أراد ﲝﺒﻮﺣﺔ اﳉﻨﺔ ﻓﻠﻴﻠﺰم اﳉﻤﺎﻋﺔʮﳉﻤﺎﻋﺔ وإʪ ﻋﻠﻴﻜﻢ Ertinya : Mestilah kamu menyertai Jemaah...
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...dosa dan pelanggaran. Dan bertakwalah kamu kepada Allah, sesungguhnya Allah amat berat siksa-Nya. 3. QS Al-Furqan: 67 Dan orang-orang yang apabila membelanjakan (harta), mereka tidak berlebih-lebihan, dan tidak (pula) kikir, dan adalah (pembelanjaan itu) ditengah-tengah antara yang demikian. 4. Al Isra’: 26-27 Dan janganlah kamu menghambur-hamburkan (hartamu) secara boros. Sesungguhnya pemboros-pemboros itu adalah saudara-saudara syaitan dan syaitan itu adalah sangat ingkar kepada Tuhannya. 5. Al-Baqarah: 280 Dan jika (orang yang berutang itu) dalam kesukaran, maka berilah tangguh sampai dia berkelapangan. Dan menyedekahkan (sebagian atau semua utang) itu, lebih baik bagimu, jika kamu mengetahui b. Hadits Nabi SAW 1. Hadis Nabi riwayat Imam al-Tirmidzi dari ‘Amr bin ‘Auf al-Muzani, Nabi s.a.w. bersabda: “Perjanjian boleh dilakukan di antara kaum muslimin kecuali perjanjian yang...
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...kemurkaan Allah Subhanahu wa Ta’ala sebagai balasan terhadap hamba-hamba-Nya yang tidak menurut perintah-Nya. Sebagai contohnya telah diriwayatkan daripada Ibnu ‘Umar radhiallahu’ anh bahawa Rasulullah shallallahu ‘alaihi wasallam bersabda: ...وَلَمْ يَنْقُصُوا الْمِكْيَالَ وَالْمِيزَانَ إِلاَّ أُخِذُوا بِالسِّنِينَ وَشِدَّةِ الْمَئُونَةِ وَجَوْرِ السُّلْطَانِ عَلَيْهِمْ وَلَمْ يَمْنَعُوا زَكَاةَ أَمْوَالِهِمْ إِلاَّ مُنِعُوا الْقَطْرَ مِنْ السَّمَاءِ... …Dan tidak akan ada suatu kaum yang mengurangi sukatan dan timbangan kecuali Allah akan mencabut nikmat-Nya dan menjadikan penguasa zalim memerintah mereka. Tidak ada orang yang menahan zakat daripaa harta-harta mereka kecuali Allah akan menahan turunnya titisan air dari langit… – Hadis riwayat Ibnu Majah dalam Sunannya, Kitab al-Fitan, no: 4009 Justeru itu Rasulullah shallallahu ‘alaihi wasallam telah mengajar umatnya agar mengerjakan solat Istisqa’, memperbanyakan doa serta istighfar (memohon keampunan) agar Allah Subhanahu wa Ta’ala akan menurunkan hujan dan mengembalikan nikmat rezeki kepada para hamba-Nya. Hukum solat Istisqa’ ini adalah sunat dan tidak wujud satu dalilpun yang mewajibkannya. v TATACARA PERLAKSANAAN SOLAT ISTISQA’ q Penampilan...
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...Sexism in Politics As far as the politics goes, there has been, without fail, discrimination, sexism and stereotyping. Many of those that do not fit into the desires of the mainstream, for example, women who have endeavoured to break that handicap in society as well as the political sphere. Modern times have shown greater acceptance and tolerance towards groups that do not meet requirements of circumscribed circles. In this essay, the issue addressed is the lack of equality in this particular circumscribed circle called politics on an international level. There is still the need to define discrimination, stereotyping and prejudice among groups and race. In modern times, psychologists and scholars have focused their attention to human behaviour, the human mind as well as gender based issues within the political sphere and even within that area, issues of discrimination, stereotyping, prejudice especially gender do not cease to exist. Sexism has, in the modern era, gained much academic and social legitimacy. Scholars and feminists have thoroughly examined the politics of identification as follows: (a) Gender shapes not only who we are but the world(s) we live in (b) Resistance to changing our personal (gender) identities obstructs feminist movement (c) The identity of the modern subject is not gender neutral but masculine (and typically European) (d) Feminist identity is itself problematic given the diversity (non-identity) among women. (e) Identity...
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...KPMG Taseer Hadi & Co. Chartered Accountants Investment in Pakistan Investment in Pakistan An Introduction Investment in Pakistan is a publication prepared by KPMG Pakistan to provide information on a number of subjects relevant for investment planning or doing business in Pakistan. The guide includes an overview of the economy and a summary of various investment opportunities in identified sectors which could be of interest for investors. This guide provides a summary of the rules, regulations and tax laws applicable in Pakistan. Although covering many relevant areas, it should not be considered as exhaustive since it has not been designed to provide complex and detailed information required for decision-making in relation to investments. This publication incorporates the regulations effective as of 31 August 2013. For our latest publications please browse our web site; www.kpmg.com.pk. © 2013 KPMG Taseer Hadi & Co., a Partnership firm registered in Pakistan and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Glossary BOI CY FCY FDI FY GDP GoP KSE PKR SBP SECP USD Board of Investment Calendar year Foreign Currency Foreign Direct Investment Fiscal year ended 30 June Gross Domestic Product Government of Pakistan Karachi Stock Exchange Pakistan Rupee State Bank of Pakistan Securities & Exchange Commission of Pakistan United States Dollar ...
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