112 research outputs found

    INTERNAL SHARIAH AUDITING (ISA) PRACTICES BASED ON RAHAMATAN LIL ALAMIN PRINCIPLE (RLAP)

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    This research aims to define the desired competency of Internal Shariah auditing in order to achieve the main purpose of the research which is exploring Internal Shariah auditing practices through Rahmatan Lil Al’amin Principle in Indonesian Islamic Bank. Moreover, determine their assurance and compliance for Shariah to implement Shariah Governance. This study qualitative research use Phenomenological research is experienced from the perspective of the individual. It focuses on description more than explanation. The purpose is to identify the ways perception influences how people interact with what they encounter. Methods include interviews, conversations, participant observation and focus meetings. This can be done by having clear understanding on the concept, principles, objectives and approach on Shariah audit. Also, the study intends to assists standard regulatory bodies in determining appropriate enhancement program and certification requirements to be possessed by the internal auditors before they can conduct Shariah audit that based on Rahmatan lil alamin principle (RLAP). The findings of this research can conclude with the following. Firstly, Inserting RLAP in the ISA proficiency which is the aim of Shariah Allah SWT Subhanahu wa Ta’ala through Prophet Sallallahou Alayhe Wasallam ( صلى الله عليه وسلم). Secondly, proposed new model for the competency and code of ethics for internal Shariah Auditing in Indonesia for assurance and compliance Shariah products which is from create efficient Shariah Governance framework as a standard in Indonesia for all Islamic Bank. The main contributions of this study to extent the literature, in addition the study hopes to assist standards regulatory bodies in setting up the relevant standards and audit program with regards to Shariah audit through the RLAP. Furthermore, outline the challenges of ISA and support with the new model could be include for Shariah Governance framework

    Palestine Without Borders: A Study of Arab and Western Voices in Theater

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    Theater has always been perceived as a way to link different cultures together and bring them under one large domain. Regardless, the genre does not give the needed attention to works written in certain regions that may otherwise fall outside the consensus. One good example is Palestine and any works that deal with it as a setting. The first thing that comes to mind whenever the word “Palestine” is brought up is almost always of a political nature, having to do with the Palestinians’ national conflict with Israel. This thesis undertakes to amend this by probing into plays written by authors of both Arab and non-Arab descent so as to trace and examine how Palestine, along with its thematics, exists as a topic of interest to the world. The aforementioned tendency of politicizing Palestine has in turn led to a severe lack of accurate portrayal of Palestine and its people in Drama. As such, studying Caryl Churchill’s Seven Jewish Children (2009), Motti Lerner’s The Admission (2006), Ismail Khalidi’s Tennis in Nablus (2010), and Hannah Khalil’s Scenes From 70* Years (2018) shall serve as a means of filling some of the analytical gaps in the study of Palestine in modern theater

    Improving Natural Language Inference Using External Knowledge in the Science Questions Domain

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    Natural Language Inference (NLI) is fundamental to many Natural Language Processing (NLP) applications including semantic search and question answering. The NLI problem has gained significant attention thanks to the release of large scale, challenging datasets. Present approaches to the problem largely focus on learning-based methods that use only textual information in order to classify whether a given premise entails, contradicts, or is neutral with respect to a given hypothesis. Surprisingly, the use of methods based on structured knowledge -- a central topic in artificial intelligence -- has not received much attention vis-a-vis the NLI problem. While there are many open knowledge bases that contain various types of reasoning information, their use for NLI has not been well explored. To address this, we present a combination of techniques that harness knowledge graphs to improve performance on the NLI problem in the science questions domain. We present the results of applying our techniques on text, graph, and text-to-graph based models, and discuss implications for the use of external knowledge in solving the NLI problem. Our model achieves the new state-of-the-art performance on the NLI problem over the SciTail science questions dataset.Comment: 9 pages, 3 figures, 5 table

    Assessment of Outcomes of Ileostomy Closure versus Colostomy Closure

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    Background: Small-bowel ostomies and large-bowel ostomies are two subtypes of intestinal ostomies based on the portion of the intestine that is exposed above the skin. Protecting the anastomosis from infection and keeping the peritoneum clean are critical functions of ileostomy and colostomy. Objective: to evaluate short term outcome of ileostomy and colostomy closures to recognize which procedure is better for diversion based on the outcomes of the stoma reversal. Methods: Two groups of 32 patients having a colostomy or an ileostomy in Zagazig University Hospitals underwent a clinical comparison of the outcomes of stoma closure. 16 patients in Group 1 had an ileostomy for reversal. Those in Group 2 who had a temporary colostomy for reversal included 10 patients with Hartmann procedure and 6 patients with simple loop stoma. During the first month, patients were seen at the outpatient clinic once a week, then once a month for the next five months. Results: As regard intraoperative complications: Amount of blood loss was higher among Hartmann’s group (112 ±18 ml) due to severe adhesions during laparotomy compared to ileostomy group (89 ± 16 ml) and loop colostomy group (98 ± 16 ml). In terms of intraoperative blood loss, there was no statistically significant difference between ileostomy and loop colostomy, although there was a statistically significant difference between ileostomy and the Hartman procedure. In the ileostomy group, postoperative problems such as wound infection, anastomotic leakage, ileus, and intraabdominal collection were less common and more easily controlled. Conclusion: Ileostomy closure is superior to colostomy closure as simple closure with small circumferential incision was easier than colostomy which need exploration in most cases

    Emergency percutaneous tracheotomy in failed intubation

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    AbstractObjectiveCricothyrotomy is the emergency surgical means of gaining access to the airways. However it holds a lot of problems to the patient and is only a temporary measure until a definitive airway is reached. Griggs’ forceps technique for elective bedside percutaneous dilational tracheotomy (PDT) is safe, fast, and carries fewer complications in expert hands. This study aimed at comparing between emergency cricothyrotomy and emergency PDT in patients with failed intubation.DesignA comparative double blind study.SettingEmergency room of Alexandria main university hospitals.Patients169 failed to intubate, failed to ventilate patients.MethodsThey were serially randomized into group I (85 patients): percutaneous cricothyrotomy and group II (84 patients): PDT using Griggs’ forceps technique.ResultsSuccess rate was 95.3% in group I and 97.6% in group II. Procedure duration (in minutes) was 1.85±0.36 in group I versus 1.46±0.31 in group II. Lung atelectasis occurred to 8.2% of patients in group I only. Vocal cord injury occurred to 4.7% of patients in group I versus 1.2% in group II.ConclusionEmergency PDT is feasible and safe in expert hands

    The theory of Emergency Circumstances and its Impact on Judicial Judgments: A Comparative Study.

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    Issuing a judicial judgment is considered to be the outcome which requires resting to court and bringing legal actions before them. If such an end is accomplished by the issuance of a judicial judgment, the next procedure shall be to execute what is included in this judgment in order for each person to achieve their right. However the circumstances accompanying such an execution may not be the same circumstances in the light of which the judicial judgment has been issued; rather they may change according to emergent events coming upon the judicial judgment after being issued, which in turn affect the right of the litigants whether the judicial judgment is issued for or against them. The emergence of such circumstances may render the judgment unjust though valid legally. Therefore the suitable remedy for such a case is reviewing the judgment so it is in line with the circumstances happening recently. This means emergent circumstances have an impact on the judicial judgment as they have under civil law yet not all the judicial judgment are the object of this theory for the judicial judgment which may be objected through one of the legally determined methods of objections may be the object of this theory because even if the circumstances under which the judicial judgment is issued differ from that under which it is executed, it is possible to confront such a case through objecting these judgments. As for the judicial judgments which are no longer objectionable legally for the lapse of the legally specified periods particular to objections or because the parties have agreed to make no objections to the judicial judgment or the judgment is objected and then ratified by the court of cassation that is the judgment becomes final. This kind of judgment is considered to be natural course of the theory of emergency circumstances if the circumstances change after the judgment becomes final in such a way that affects the interests of the parties in such a case it is possible to modify the final judgment in accordance with the theory of emergency circumstances noting that not all the final judicial judgments are deemed to be the object of the circumstances theory. But only the judgments which involve changeable legal centers (extending in time) i.e. that which require time to execute such an extension – such judgments necessarily require the decisions on the basis of which and in relation to which they were issued to have the same nature and features. In other words, the judgments which involve such centers can be continuously reviewed until these centers remain unchange

    SARS-CoV-2 pandemic and the cardiovascular system: What the non-cardiologist needs to know

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    There has been the need to make major modifications to the way cardiology is practised in light of the COVID-19 pandemic. There has also been the need to recognise the complex cardiovascular manifestations and complications of COVID-19. In this article we provide guidance on the management of cardiac patients without COVID-19 in the current pandemic as well as patients with cardiac disease and COVID-19 and patients with cardiac complications of COVID-19. There is also a focus on indications and interpretation of commonly performed cardiac investigations in the setting of COVID-19. References are included from a number of specialist societies and groups

    A Deep Reinforcement Learning Approach to First-Order Logic Theorem Proving

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    Automated theorem provers have traditionally relied on manually tuned heuristics to guide how they perform proof search. Deep reinforcement learning has been proposed as a way to obviate the need for such heuristics, however, its deployment in automated theorem proving remains a challenge. In this paper we introduce TRAIL, a system that applies deep reinforcement learning to saturation-based theorem proving. TRAIL leverages (a) a novel neural representation of the state of a theorem prover and (b) a novel characterization of the inference selection process in terms of an attention-based action policy. We show through systematic analysis that these mechanisms allow TRAIL to significantly outperform previous reinforcement-learning-based theorem provers on two benchmark datasets for first-order logic automated theorem proving (proving around 15% more theorems)
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