The Experts below are selected from a list of 111 Experts worldwide ranked by ideXlab platform
Muhammad Ihlashul Amal - One of the best experts on this subject based on the ideXlab platform.
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Development of Mosque Accounting Information Systems Based on Non-Profit Entity Reporting Standards and Sharia Compliance: A Case Study at the X Great Mosque
Jurnal Dinamika Akuntansi, 2020Co-Authors: Asrori Asrori, Kiswanto Kiswanto, Fachrurrozie Fachrurrozie, Muhammad Ihlashul AmalAbstract:The mosque, a place of worship for Muslims, is a Non-Profit Entity that receives public funds. The mosque should manage, record, and report the receipt and use of mosque funds in an Islamic and accountable manner. This study aims to identify and develop a mosque accounting information system that is per the reporting standards of Non-Profit organizations and meets sharia compliance. The observed object of this study (hereinafter referred to the X Great Mosque) is one of the great mosques in Central Java Province. This study employs qualitative methods, a case study approach, with data sources of seven participants, including treasurer, secretary, accounting and financial staff, the heads of ketakmiran, education, and social, assets and maintenance, and business affairs programs. This study found that the X Great Mosque carries out accounting information systems properly according to the reporting standards of the Non-Profit organization. However, the accounting information system at the X Great Mosque, as part of Islamic accounting, has not fully met Sharia compliance because it has not separated in recording and reporting the restricted and unrestricted funds.
Asrori Asrori - One of the best experts on this subject based on the ideXlab platform.
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Development of Mosque Accounting Information Systems Based on Non-Profit Entity Reporting Standards and Sharia Compliance: A Case Study at the X Great Mosque
Jurnal Dinamika Akuntansi, 2020Co-Authors: Asrori Asrori, Kiswanto Kiswanto, Fachrurrozie Fachrurrozie, Muhammad Ihlashul AmalAbstract:The mosque, a place of worship for Muslims, is a Non-Profit Entity that receives public funds. The mosque should manage, record, and report the receipt and use of mosque funds in an Islamic and accountable manner. This study aims to identify and develop a mosque accounting information system that is per the reporting standards of Non-Profit organizations and meets sharia compliance. The observed object of this study (hereinafter referred to the X Great Mosque) is one of the great mosques in Central Java Province. This study employs qualitative methods, a case study approach, with data sources of seven participants, including treasurer, secretary, accounting and financial staff, the heads of ketakmiran, education, and social, assets and maintenance, and business affairs programs. This study found that the X Great Mosque carries out accounting information systems properly according to the reporting standards of the Non-Profit organization. However, the accounting information system at the X Great Mosque, as part of Islamic accounting, has not fully met Sharia compliance because it has not separated in recording and reporting the restricted and unrestricted funds.
Matthew Breen - One of the best experts on this subject based on the ideXlab platform.
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abstract a51 quality control and quality assurance of canine biological specimens available through the pfizer ccogc inc national biorepository for comparative oncology studies
Molecular Cancer Research, 2014Co-Authors: Rachael Thomas, Mark Simpson, Hiro Mochizuki, Christina L Williams, Kelsey Poorman, Katie Kennedy, Christina Mazcko, Jaime F Modiano, Matthew BreenAbstract:Introduction: The Canine Comparative Oncology and Genomics Consortium (CCOGC) is a Non-Profit Entity developed to facilitate collaborations across disciplines and to focus on comparative approaches using companion animals to study cancer. One resource offered by CCOGC is the Pfizer-CCOGC Biospecimen Repository that currently houses over 2,000 highly annotated biological specimens from patients diagnosed with one of seven spontaneously arising cancers: osteosarcoma, lymphoma, melanoma, pulmonary tumors, mast cell tumor, soft tissue sarcomas and hemangiosarcoma. Samples available from each patient include tumor and healthy tissues (formalin-fixed, snap-frozen and OCT), frozen serum, plasma, urine and whole blood. This spectrum of specimens offers opportunities for genomic, proteomic, and metabolomic profiling, and for construction of tissue microarrays. This unique resource operates on a self-perpetuating model and was opened to the scientific community for peer-reviewed requests for sample withdrawal in early 2013. The goal of this internally commissioned study was to establish quality control (QC) and quality assurance (QA) parameters for external customers wishing to use this biobank. Experimental Procedures: QC and QA measures of nucleic acid integrity were obtained from 188 specimens, representing snap frozen tumor tissue and whole blood from cases selected across all seven histologies. QC scores for tumor DNA and RNA samples and blood DNA (max = 3) were assigned according to yield, integrity, and purity. The sum of these values (max = 9) was then used to assign each individual case to a category, where category A represents cases whose specimens yielded the highest overall quality score (8-9), category B those with good quality score (6-7) and category C those with the lowest overall quality score ( Microscopic QC and QA were completed by a panel of board-certified veterinary pathologists at the NCI, using tissues from 41 to 50 cases per histology to corroborate the original diagnosis and to estimate tumor and stromal contribution. Formalin-fixed and paraffin-embedded tumor specimens were processed into routine 5 µm sections and stained with hematoxylin and eosin for histopathology and quantitative morphometry. In selected cases, immunohistochemistry was employed to aid phenotypic assessment. All discrepant diagnoses were reviewed by >eight board-certified veterinary pathologists at the NIH to arrive at a final consensus diagnosis. New Unpublished Data: Over 90% of tumor DNA and RNA samples met criteria for categories A or B. More than 99% of blood DNA samples met criteria for categories A or B. Microscopically, the original diagnoses were corroborated for 89% (295/331) of cases. An alternate diagnosis was reached for 6% of all samples and a neoplastic process was not evident in ~5% of the samples. The three types of sarcomas and pulmonary tumors showed the greatest degree of cellular heterogeneity and stromal components, while melanomas and lymphomas were more homogeneous and generally had >70% tumor content. Nevertheless, most samples contained sufficient neoplastic representation for -omics applications. Conclusions: Independent QC and QA measures indicate that samples in the Pfizer-CCOGC Biospecimen Repository retain high nucleic acid quality and integrity. Approximately 90% of tumor specimens in the bank contain tissue consistent with the original diagnosis and are of sufficient quality for analytical pathology and for nucleic acid isolation and analysis. Citation Format: Rachael Thomas, Mark Simpson, Hiro Mochizuki, Christina Williams, Kelsey Poorman, Katie Kennedy, Christina Mazcko, Jaime F. Modiano, Matthew Breen. Quality control and quality assurance of canine biological specimens available through the Pfizer-CCOGC, Inc. National Biorepository for Comparative Oncology Studies. [abstract]. In: Proceedings of the AACR Special Conference: The Translational Impact of Model Organisms in Cancer; Nov 5-8, 2013; San Diego, CA. Philadelphia (PA): AACR; Mol Cancer Res 2014;12(11 Suppl):Abstract nr A51.
Stefano Lombardo - One of the best experts on this subject based on the ideXlab platform.
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Some Reflections on Freedom of Establishment of Non-Profit Entities in the European Union
European Business Organization Law Review, 2013Co-Authors: Stefano LombardoAbstract:This article deals with the exclusion of Non-Profit-making entities from the right of freedom of establishment of Articles 49 and 54 TFEU. It analyses the historical reasons for this exclusion. It is argued that the exclusion from freedom of establishment is no longer justified on the basis of two elements. Firstly, the development of the jurisprudence of the European Court of Justice in the fields of competition law, free movement of capital and tax law makes such exclusion systematically no longer tenable. Secondly, a law and economics treatment of Non-Profit firms as organisations that efficiently provide services in alternative to for-profit firms weakens the reasons for the exclusion. The article proposes a uniform, European notion of Non-Profit Entity based on a law and economics analysis of this type of firm for the purposes of Article 54 TFEU as opposed to possible different national notions. This is followed by a brief analysis of the hypothesis of regulatory competition among jurisdictions for the law regulating the corporate governance of Non-Profit entities.
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Some Reflections on Freedom of Establishment of Non-Profit Entities in the EU
SSRN Electronic Journal, 2012Co-Authors: Stefano LombardoAbstract:This article deals with the exclusion of Non-Profit-making entities from the right of freedom of establishment of Articles 49 and 54 TFEU. The article analyses the historical reasons for this exclusion. It is argued that the exclusion from freedom of establishment is no longer justified on the basis of two elements. Firstly, the development of the jurisprudence of the European Court of Justice in the fields of competition law, free movement of capital and tax law makes such exclusion systematically no longer tenable. Secondly, a law and economics treatment of Non-Profit firms as organisations that efficiently provide goods and services in alternative to for-profit firms weakens the reasons for the exclusion. The article proposes a uniform, European notion of Non-Profit Entity based on a law and economics analysis of this type of firm for the purposes of Article 54 TFUE as opposed to possible different national notions. The article then analyses briefly the hypothesis of regulatory competition among jurisdictions for the provision of the law regulating the corporate governance of Non-Profit entities.
Fachrurrozie Fachrurrozie - One of the best experts on this subject based on the ideXlab platform.
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Development of Mosque Accounting Information Systems Based on Non-Profit Entity Reporting Standards and Sharia Compliance: A Case Study at the X Great Mosque
Jurnal Dinamika Akuntansi, 2020Co-Authors: Asrori Asrori, Kiswanto Kiswanto, Fachrurrozie Fachrurrozie, Muhammad Ihlashul AmalAbstract:The mosque, a place of worship for Muslims, is a Non-Profit Entity that receives public funds. The mosque should manage, record, and report the receipt and use of mosque funds in an Islamic and accountable manner. This study aims to identify and develop a mosque accounting information system that is per the reporting standards of Non-Profit organizations and meets sharia compliance. The observed object of this study (hereinafter referred to the X Great Mosque) is one of the great mosques in Central Java Province. This study employs qualitative methods, a case study approach, with data sources of seven participants, including treasurer, secretary, accounting and financial staff, the heads of ketakmiran, education, and social, assets and maintenance, and business affairs programs. This study found that the X Great Mosque carries out accounting information systems properly according to the reporting standards of the Non-Profit organization. However, the accounting information system at the X Great Mosque, as part of Islamic accounting, has not fully met Sharia compliance because it has not separated in recording and reporting the restricted and unrestricted funds.