Modernization of Education Contents of Muhammadiyah, Nahdlatul Ulama, and Al Jam’iyatul Washliyah 1900-1942 in North Sumatera

This study aims to reveal how the process of modernization of education content on the organization Muhammadiyah, Nahdlatul Ulama and Al Jam'iyatul Washliyah years 1900-1942. The issues raised are: (1) how the historical background in modernizing education content of the three organizations; (2), how the modernization process of these organizations to arrange their education content; (3), how the these organizations dissemination of education content on the subjects. This is solved by historical method comprising the steps of: heuristics; second, verification; interpretation; historiography, and social history. The findings research informs: First, the three organizations have the same background in determining the education content, those are, first; the spirit leaders spreading Islam in accupation situation by orienting on Islamic education of the occupation, second; the intellectual contact internally an externally to conceive and build on the progress of Islamic education. Third; The strong desire to equate Islamic education progress with the western progress (colonization), fourth; The desire to realize the equality social among communities in receiving education and the world of work. The second finding is; the same formulate of education content material Islamic teaching that originated from AD and ART, but have different ways depending on modern education content. Muhammadiyah with revolutionary and Nahdlatul Ulama with evolutionary, and Al Jam'iyatul Washliyah with situasionery. the third finding is; the similarities of education content modernization process using a common and religious material. However they have differences on the distribution of the content in the subjects, Muhammadiyah is innovative and NahdlatulUlama is creative and Al Jam’iyatul Washliyah is very selective

TopCom: Index for Shortest Distance Query in Directed Graph

Finding shortest distance between two vertices in a graph is an important problem due to its numerous applications in diverse domains, including geo-spatial databases, social network analysis, and information retrieval. Classical algorithms (such as, Dijkstra) solve this problem in polynomial time, but these algorithms cannot provide real-time response for a large number of bursty queries on a large graph. So, indexing based solutions that pre-process the graph for efficiently answering (exactly or approximately) a large number of distance queries in real-time is becoming increasingly popular. Existing solutions have varying performance in terms of index size, index building time, query time, and accuracy. In this work, we propose T OP C OM , a novel indexing-based solution for exactly answering distance queries. Our experiments with two of the existing state-of-the-art methods (IS-Label and TreeMap) show the superiority of T OP C OM over these two methods considering scalability and query time. Besides, indexing of T OP C OM exploits the DAG (directed acyclic graph) structure in the graph, which makes it significantly faster than the existing methods if the SCCs (strongly connected component) of the input graph are relatively small

FS^3: A Sampling based method for top-k Frequent Subgraph Mining

Mining labeled subgraph is a popular research task in data mining because of its potential application in many different scientific domains. All the existing methods for this task explicitly or implicitly solve the subgraph isomorphism task which is computationally expensive, so they suffer from the lack of scalability problem when the graphs in the input database are large. In this work, we propose FS^3, which is a sampling based method. It mines a small collection of subgraphs that are most frequent in the probabilistic sense. FS^3 performs a Markov Chain Monte Carlo (MCMC) sampling over the space of a fixed-size subgraphs such that the potentially frequent subgraphs are sampled more often. Besides, FS^3 is equipped with an innovative queue manager. It stores the sampled subgraph in a finite queue over the course of mining in such a manner that the top-k positions in the queue contain the most frequent subgraphs. Our experiments on database of large graphs show that FS^3 is efficient, and it obtains subgraphs that are the most frequent amongst the subgraphs of a given size

The Accountant's Ethical Code of Conduct and Moral Reasoning from an Islamic Environment: Case in Yemen

An ethical code of conduct is developed to guide behaviors of members in or of organizations. Accountants, in this context, are not an exception. The availability of such ethical code of conduct is extremely important for both accountants and users of accounting information. However, currently in Yemen, there is no ethical code of conduct for Yemeni professional accountants. It is also equally important to know how Yemeni professional accountants perceive prescriptively and deliberatively on issues related to the ethical code of conduct. Hence, two phases of study were carried out to tap the issues. The first phase was sought to address the question of what constitutes the ethical code of conduct among Yemeni professional accountants. Data were collected from 386 users of accounting information in Yemen. The study employed interdependency analysis to reveal and confirm the domain of the accountants' ethical code of conduct. Results show that the ethical code of conduct consists of several ethical constructs. The second phase of the study was to know to what extent Yemeni professional accountants behave ethically at work. This is important because Islam emphasizes consistency between thought and action. Data were collected from 138 professional accountants in four main cities of Yemen i.e. Sana'a, Hadhramout, Taiz, and Aden. Results showed that Yemeni professional accountants exhibit higher level of moral reasoning beyond the conventional level. The findings of this study contribute to the body of knowledge by providing an Islamic perspective to the ethical issues which has similarities and differences vis-a-vis the Western perspective

The Accountants Ethics in Yemen

Ethics is important in any job, but it is extremely important in the accounting job. Over the years, researchers have performed numerous studies in the field of ethics in relation to the accounting profession. However, specifically in Yemen, there has been no ethical code of conduct for Yemeni accountants. This study presents the domain of Yemeni accountants' ethics. Data collected by using the questionnaire from 74 Yemeni accountants in trade companies in Sana'a city. And, this study use Interdependency Analysis to reveal the Domain of Ethical Code of Conduct for Yemeni Accountants. Analysis of literature suggested 18 accountants' ethics. The research findings found the most important components of Yemeni accountant's ethics are four components, i.e, two for Deliberative Ethics and two for Prescriptive Ethics. The components of Deliberative Ethics are: Deliberative on Protection of Clients, and Deliberative On Conflict Of Interest. In addition, the components of Prescriptive Ethics are: Prescriptive on Independency, and Prescriptive on Duty