được sự tán thành cao từ các nghiên cứu của Hopper (2013), Đậu Thị Kim Thoa (2016), Phạm Thu Huyền và cộng sự (2017). Trong bối cảnh cuộc cách mạng công nghiệp 4.0, nhân lực kế toán phải có chất lượng cao hơn, thích ứng với sự thay đổi của khoa học công nghệ, sự phát triển của kế toán doanh nghiệp. Điều này đòi hỏi các cơ sở đào tạo đại học kế toán cần có các giải pháp đồng bộ cả về cải tiến nội dung chương trình đào tạo, đổi mới phương pháp giảng dạy nhằm trang bị cho người học những kiến thức về lý thuyết và thực tiễn, những kỹ năng cần thiết để sẵn sàng trở thành người lao động có trình độ, thích ứng với những yêu cầu ngày càng cao của doanh nghiệp trong môi trường kinh tế năng động như hiện nay.

# 4.2. Khuyến nghị

Từ những bất cập đang tồn tại trong đào tạo ngành kế toán ở các trường đại học tại TP.HCM và yêu cầu ngày càng cao của thị trường lao động đối với nghề kế toán, và cũng từ kết quả của nghiên cứu này, tác giả đề xuất một số khuyến nghị cải tiến hoạt động đào tạo kế toán như sau:

Chương trình đào tạo kế toán

Mặc dù nội dung chương trình đã được sử dụng để đào tạo nhiều thế hệ sinh viên và có thể cập nhật điều chỉnh thường xuyên, nhưng theo đánh giá từ phía người lao động là cựu sinh viên đã trải qua đào tạo bởi các chương trình đó thì nội dung đào tạo vẫn tiếp tục cần phải được cải tiến. Chương trình đào tạo nên giảm bớt tính hàn lâm, lý thuyết thuần túy và tăng cường thực hành cho sinh viên ngành kế toán, cần có sự tham chiếu, so sánh với chương trình đào tạo kế toán của các trường đại học và các tổ chức nghề nghiệp uy tín trên thế giới. Ngoài ra, nhà trường có thể kết hợp với các tổ chức nghề nghiệp đưa một số nội dung chương trình đào tạo của họ vào chương trình giảng dạy chính khóa nhằm tăng thêm tính thực tiễn chương chương trình đào tạo, hoặc kết hợp với các tổ chức nghề nghiệp, các doanh nghiệp thực tế đến nhà trường giao lưu, trao đổi, diễn thuyết để sinh viên có cơ hội tiếp cận, tìm hiểu thực tiễn công tác kế toán tại các đơn vị đó. Cần xây dựng trình tự các môn học trong chương trình đào tạo một trình tự logic hơn theo hướng chuẩn hóa theo CDlO, đảm bảo đào tạo cho người học các kiến thức và kỹ năng từ cơ bản đến nâng cao, từ biết, hiểu đến thành thạo trong các kỹ năng đặc biệt là kỹ năng nghề nghiệp kế toán. Việc làm này sẽ giúp người học vừa tiếp cận được IFRS vừa am hiểu các quy trình kế toán ở Việt Nam, từ đó tăng khả năng ứng dụng kiến thức vào thực tế của sinh viên, đáp ứng các yêu cầu của thị trường lao động, sinh viên ra trường làm việc được ngay mà không cần phải đào tạo lại.

Phương pháp giảng dạy kế toán

Có thể thấy rằng, phương pháp giảng dạy là nội dung quan trọng có tính quyết định chất lượng đào tạo. Để nâng cao hiệu quả và chất lượng đào tạo, phương pháp giảng dạy cũng cần thay đổi tích cực, cần thay đổi tư duy, nhận thức của giảng viên về công việc kế toán. Kế toán không chỉ đơn thuần chỉ cần mỗi kỹ năng ghi chép sổ sách mà còn cần cả những kỹ năng quan sát, phân tích, tổng hợp. Giảng viên cần hạn chế tối đa cách đào tạo truyền thống, nặng về lý thuyết suông, không đúng thực tế, dẫn đến sinh viên ra trường bỡ ngỡ trước công việc. Loại bỏ cách giảng dạy thụ động một chiều từ thầy sang trò, tăng cường tính chủ động của sinh viên bằng

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得到了霍珀（Hopper, 2013）、杜氏金钗（Đậu Thị Kim Thoa, 2016）、范秋玄（Phạm Thu Huyền）及其同事 (2017) 研究的高度赞同。在工业4.0革命的背景下，会计人力资源必须具有更高的质量，以适应科学技术的变化和企业会计的发展。这就要求会计本科培养机构需要在改进培训课程内容、创新教学方法两方面采取同步的解决方案，从而为学习者装备理论与实践知识以及必要的技能，使其能够成为合格的劳动者，适应当前动态经济环境中企业日益增长的需求。

# 4.2. 建议

基于胡志明市各大学会计专业培训中存在的不足、劳动力市场对会计职业日益增长的需求，以及本研究的结果，作者提出以下一些改进会计培训活动的建议：

会计培训课程

尽管课程内容已用于培养多代学生，并可能定期更新调整，但根据曾接受这些课程培训的校友（即雇员）的评估，培训内容仍需继续改进。培训课程应减少学术性、纯理论性，增加会计专业学生的实践操作，需要参考和比较世界各地著名大学和专业组织的会计培训课程。此外，学校可以与专业组织合作，将其部分培训课程内容纳入主修课程，以增加培训课程的实用性；或者与专业组织、实际企业合作，邀请他们到学校进行交流、研讨、演讲，让学生有机会接触和了解这些单位的会计工作实践。有必要按照CDIO标准化的方向，构建更具逻辑性的培训课程科目顺序，确保培养学习者从基础到高级的知识和技能，从认知、理解到熟练掌握各项技能，特别是会计职业技能。这项工作将帮助学习者既能接触到国际财务报告准则（IFRS），又能理解越南的会计流程，从而提高学生将知识应用于实践的能力，满足劳动力市场的要求，使学生毕业后能够立即工作，无需再培训。

会计教学方法

可以看出，教学方法是决定培训质量的重要内容。为了提高培训的效率和质量，教学方法也需要积极改变，需要改变教师对会计工作的思维和认识。会计工作不仅需要记账技能，还需要观察、分析和综合技能。教师需要限制传统的、偏重空洞理论、不切实际的培训方式，这种方式导致学生毕业后对工作感到茫然。消除从教师到学生的单向被动教学方式，通过……增强学生的主动性

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received strong agreement from the studies of Hopper (2013), Đậu Thị Kim Thoa (2016), Phạm Thu Huyền et al. (2017) . In the context of the 4.0 industrial revolution, accounting human resources must have higher quality, adapt to changes in science and technology, and the development of corporate accounting. This demands that university accounting training institutions implement comprehensive solutions, encompassing improvements to curriculum content and innovations in teaching methodologies. The aim is to equip learners with theoretical and practical knowledge, along with the necessary skills, to become qualified professionals ready to meet the escalating demands of businesses in the current dynamic economic landscape.

# 4.2. Recommendations

Based on the existing shortcomings in accounting education at universities in Ho Chi Minh City (TP.HCM), the increasing demands of the labor market for the accounting profession, and also drawing from the results of this study, the author proposes the following recommendations to enhance accounting training activities:

Accounting Training Program

Although the program content has been used to train many generations of students and may be regularly updated and adjusted, according to evaluations from employees who are alumni trained by these programs, the training content still needs further improvement. The training program should reduce its academic, purely theoretical nature and increase practical training for accounting students. There needs to be referencing and comparison with accounting training programs from reputable universities and professional organizations worldwide. Additionally, universities can collaborate with professional organizations to incorporate some of their training program content into the main curriculum to enhance the practicality of the training program, or collaborate with professional organizations and businesses for them to visit the university for exchanges, discussions, and presentations, giving students opportunities to access and understand the practical accounting work at those units. It is necessary to structure the sequence of courses in the training program more logically, towards standardization according to CDIO, ensuring that learners are trained in knowledge and skills from basic to advanced, from knowing and understanding to proficiency in skills, especially professional accounting skills. This will help learners both access IFRS and understand accounting procedures in Vietnam, thereby increasing students' ability to apply knowledge in practice, meet labor market demands, allowing graduates to work immediately without needing retraining.

Accounting Teaching Methods

It can be seen that teaching methods are a crucial factor determining the quality of training. To improve training efficiency and quality, teaching methods also need positive changes; lecturers' mindset and perception of accounting work need to change. Accounting not only requires bookkeeping skills but also observation, analysis, and synthesis skills. Lecturers need to limit traditional training methods that are heavy on impractical, purely theoretical knowledge, leading to graduates feeling bewildered when faced with actual work. Eliminate passive, one-way teaching from teacher to student, and enhance student proactivity by

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# PEMBANGUNAN BAHAN BANTU MENGAJAR BERASASKAN GAMIFIKASI
# BAGI PENDIDIKAN TAHFIZ DALAM MEMPELBAGAIKAN METODOLOGI PENGULANGAN AL-QURAN

Abd Muhaimin Ahmad, Azman Ab Rahman, Muhammad Hafiz Saleh, Zainora Daud Universiti Sains Islam Malaysia

muhaimin@usim.edu.my

## Abstrak
*Kajian ini membincangkan prosedur pembangunan Global Tahfiz Game (GTG) sebagai bahan bantu mengajar (BBM) untuk subjek mengulangkaji hafazan al-Quran bagi pelajar aliran tahfiz berasaskan konsep gamifikasi. Metode kajian yang digunakan adalah komprehensif design and develop research (DDR). Analisis yang dilakukan meliputi aspek pembangunan konsep dan material, penilaian pakar, ujilari dan produk akhir. Pembangunan konsep dan material yang digunakan dalam gamifikasi ini adalah bersandarkan kepada kerangka teori mekanik, dinamik dan estetika (MDA) dengan penerapan elemen-elemen pengajian tahfiz di dalamnya. Skor guru pakar berdasarkan min bagi ujilari yang dijalankan terhadap gamifikasi ini adalah tinggi iaitu (4.85). Manakala skor ujilari yang dilakukan pada peserta di kalangan pelajar di beberapa sekolah tahfiz juga tinggi iaitu (4.45). Hasil daripada saranan dan penambahbaikan penilaian tersebut, maka dihasilkan produk akhir gamifikasi tahfiz al-Quran berasaskan permainan papan, ia telah merangkul medal emas dalam beberapa pertandingan inovasi.*

## Kata kunci: *gamifikasi, tahfiz, papan permainan, mengulangkaji hafazan.*

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### PENGENALAN
Menghafaz al-Quran mempunyai cabaran dan kesukaran yang memerlukan kepada teknik pengulangan yang bersistematik dan berterusan bagi mengelakkkan penghafaznya daripada lupa (Ilyas, 2020). Lantaran itu, Nabi Muhammad SAW sangat memberikan penekanan kepada aspek ini dalam sebuah hadith baginda yang bermaksud: “Peliharalah (hafazan) al-Quran. Demi jiwaku yang di berada di dalam kekuasaan-Nya, sesungguhnya al-Quran itu lebih cepat hilangnya dari ingatan daripada unta yang terlepas dari ikatannya” (al-Bukhari, 2001). Oleh itu, menghafaz al-Quran mempunyai cabaran dan kesukaran yang memerlukan kepada kaedah yang berkesan dan bersistematik bagi membantu dan memudahkan menghafaz dan menjaganya dari lupa (Ahmad Murad, 1999).

Namun, dapatan daripada beberapa kajian empirikal yang telah dijalankan amat membimbangkan. Menurut Salihin et.al (2018), tahap penghayatan pengulangan dalam kalangan murid tahfiz al-Quran berada pada tahap sederhana sahaja. Berdasarkan kajian Yusof (2020) pula mendapati antara punca kelemahan

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# 基于游戏化的《古兰经》背诵教学辅助材料开发
# 为《古兰经》背诵教育丰富重复教学法

阿卜杜·穆海敏·艾哈迈德、阿兹曼·阿卜·拉赫曼、穆罕默德·哈菲兹·萨利赫、扎伊诺拉·道乌 马来西亚伊斯兰理科大学

muhaimin@usim.edu.my

## 摘要
*本研究探讨了全球《古兰经》背诵游戏（GTG）作为教学辅助材料（BBM）的开发流程，该材料用于《古兰经》背诵复习科目，面向《古兰经》背诵方向的学生，以游戏化概念为基础。所采用的研究方法为综合设计与开发研究（DDR）。所开展的分析涵盖概念与材料开发、专家评估、小范围测试及最终产品等方面。本游戏化中采用的概念与材料开发以机制、动态与美学理论框架（MDA）为依据，并融入《古兰经》背诵教学的元素。基于对该游戏化开展的小范围测试，专家教师的评分均值较高，为（4.85）。而在若干所《古兰经》背诵学校的学生参与者中开展的小范围测试评分也较高，为（4.45）。基于上述评估的建议与改进，最终开发出基于棋盘游戏的《古兰经》背诵游戏化产品，该产品在多项创新竞赛中斩获金牌。*

## 关键词：*游戏化；《古兰经》背诵；棋盘游戏；背诵复习*

---

### 引言
背诵《古兰经》存在挑战与困难，这需要系统且持续的重复技巧，以避免背诵者遗忘（伊利亚斯，2020）。正因如此，先知穆罕默德（愿主福安之）在其一段圣训中着重强调了这一方面，圣训大意为：“守护好（背诵好）《古兰经》。以我那在真主掌控下的灵魂起誓，《古兰经》从记忆中消失比骆驼挣脱缰绳跑得还快”（布哈里，2001）。因此，背诵《古兰经》存在挑战与困难，这需要有效且系统的方法来帮助并便于背诵及防止遗忘（艾哈迈德·穆拉德，1999）。

然而，若干实证研究所得到的发现令人担忧。据萨利欣等人（2018）所述，《古兰经》背诵班学生的重复领悟程度仅处于中等水平。而基于尤索夫（2020）的研究则发现，其中的薄弱原因

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# DEVELOPMENT OF GAMIFICATION-BASED TEACHING AIDS FOR TAHFIZ EDUCATION
# IN DIVERSIFYING AL-QURAN REPETITION METHODOLOGY
Abd Muhaimin Ahmad, Azman Ab Rahman, Muhammad Hafiz Saleh, Zainora Daud Universiti Sains Islam Malaysia

muhaimin@usim.edu.my

## Abstract
*This study discusses the development procedure of the Global Tahfiz Game (GTG) as a teaching aid (BBM) for the subject of Al-Quran memorization revision for tahfiz stream students based on the gamification concept. The research method used is Comprehensive Design and Development Research (DDR). The analysis conducted covers aspects of concept and material development, expert evaluation, testing, and the final product. The development of concepts and materials used in this gamification is based on the Mechanics, Dynamics, and Aesthetics (MDA) theoretical framework, with the integration of tahfiz study elements within it. The expert teacher score based on the mean for the tests conducted on this gamification is high, namely (4.85). Meanwhile, the test scores obtained from participants among students in several tahfiz schools are also high, namely (4.45). As a result of suggestions and improvements from the evaluation, a final Al-Quran tahfiz gamification product based on a board game was produced; it has won gold medals in several innovation competitions.*

## Keywords: *gamification, tahfiz, board game, memorization revision.*

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### INTRODUCTION
Memorizing the Al-Quran presents challenges and difficulties that require systematic and continuous repetition techniques to prevent the memorizer from forgetting (Ilyas, 2020). Therefore, Prophet Muhammad PBUH greatly emphasized this aspect in one of his hadiths, which means: “Preserve (the memorization of) the Al-Quran. By Him in Whose Hand is my soul, indeed the Al-Quran is quicker to escape from memory than a camel that is untied from its rope” (al-Bukhari, 2001). Therefore, memorizing the Al-Quran presents challenges and difficulties that require effective and systematic methods to assist and facilitate memorization and protect it from being forgotten (Ahmad Murad, 1999).

However, findings from several empirical studies that have been conducted are very concerning. According to Salihin et al. (2018), the level of internalization of repetition among Al-Quran tahfiz students is only at a moderate level. Based on the study by Yusof (2020), it was found that among the causes of weakness

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|   | melihat pelajar hand on practical. 3.skill bg online amali terpaksa diturunkn 1 level lebih rendah bagi mencapai objektif. p3 kepada p2. 4. amali secara online tidak praktikal untuk dilaksanakan (bg subjek biology) kerana tidak mencapai objektif. 5. tidak berkesan kerana bilangan pelajar dan saiz kelas yg besar.  |
| :--| :--|
| R7 | 1. kurang berkesan sbb tak boleh pantau dan tak tahu setakat mana kefahaman pelajar  |
| R8 | 1. pendekatan yang kurang berkesan. ada pelajar yang tak faham apa yang mereka belajar secara dalam talian. mereka lebih suka kelas face to face. |
| R9 | 1. kurang berkesan kerana skil yg sepatutnya dicapai tidak berjaya dikuasai guru dan pelajar perlu masa tambahan selepas pkp utk laksanakan amali yg penting utk penguasaan kemahiran makmal pelajar sebelum ke peringkat ijazah  |

## Soalan 4 (S4): Penglibatan pelajar?

Jadual 6: Penglibatan pelajar

|   | Jawapan   |
| :--| :--|
| R1 | 1. Pelajar sukar mempraktiskan kemahiran sains kerana sukar mendapatkan alat dan bahan eksperimen. |
| R2 | 1. Komitmen Daripada Para Pelajar Juga Agak Merosot |
| R3 | - |
| R4 | 1. Hampir Sempurna |
| R5 | 1.Tiada Masalah Kerana Amali Secara Atas Talian Lebih Mudah Berbanding Secara Fizikal |
| R6 | 1. Kurang Penglibatan Kerana Kekangan Internet/Video Terputus/Suara Tidak Dengar.  2. Arahan Kurang Jelas Jika Capaian Internet Pelajar Dan Guru Tidak Baik. Ini Menjadikan Sesi Amali Tidak Berkesan Mencapai Objektif.  3. Kelas Yang Besar >10 Pelajar Tidak Sesuai Untuk Membuat Amali Scara Dlm Talian. Mungkin Sesuai 1 Atau 2 Pelajar Shj Setiap Sesi. |
| R7 | 1. Penglibatan PelajarBaik   |
| R8 | 1. sometimes okey. ada masa kurang mendapat sambutan daripada pelajar. |
| R9 | 1. Para Pelajar Ciba Daya Upaya Utk Terlibat Dlm Amali Tetapi Sebilangan Kecil Mnghdapi Mslh Capaian Internet/ Alatan It Xmncukup  |

---
259

|   | 观察学生动手实践。 3. 为了达到目标，线上实践的技能水平被迫降低一级。 p3 降至 p2。 4. 线上实践（针对生物科目）不切实际，因为无法达到目标。5. 由于学生人数多且班级规模大，效果不佳。  |
| :--| :--|
| R7 | 1. 效果不佳，因为无法监督，也不知道学生的理解程度 |
| R8 | 1. 效果不佳的方法。有些学生不理解他们在线上学习的内容。他们更喜欢面对面授课。|
| R9 | 1. 效果不佳，因为教师未能掌握应达成的技能，学生在行动管制令（pkp）后需要额外时间进行对掌握学位前实验室技能至关重要的实践。  |

## 问题 4 (S4)：学生参与度？

表 6：学生参与度

|   | 答案  |
| :--| :--|
| R1 | 1. 学生们很难练习科学技能，因为很难获得实验工具和材料。 |
| R2 | 1. 学生的投入度也有所下降  |
| R3 |-|
| R4 | 1. 几乎完美 |
| R5 | 1.没有问题，因为线上实践比实体实践更容易|
| R6 | 1. 由于网络限制/视频中断/声音听不见，参与度较低。 2. 如果学生和教师的网络连接不佳，指示会不清晰。这使得实践课无法有效达到目标。 3. 大于10名学生的大班不适合进行线上实践。可能每节课只适合1或2名学生。 |
| R7| 1. 学生参与度良好  |
| R8 | 1. 有时还可以。有时学生的反响不太好。 |
| R9 | 1. 学生们尽力参与实践，但少数学生面临网络连接问题/IT设备不足的问题。  |

---
259

|   | seeing students' hands-on practical.    3. The skill for online practicals had to be lowered 1 level to achieve the objective. P3 to P2.  4. Online practicals are not practical to implement (for Biology subjects) because they do not achieve the objective. 5. Not effective due to the number of students and large class size.   |
| :--| :--|
| R7 | 1. Less effective because I cannot monitor and do not know the extent of student understanding  |
| R8 | 1. A less effective approach. There are students who do not understand what they learn online. They prefer face-to-face classes.|
| R9 | 1. Less effective because the skills that should be achieved were not successfully mastered, and teachers and students need additional time after the MCO to carry out important practicals for students' mastery of laboratory skills before degree level  |

## Question 4 (Q4): Student engagement?

Table 6: Student engagement

|   | Answer   |
| :--| :--|
| R1 | 1.Students find it difficult to practise scientific skills because they struggle to obtain experimental equipment and materials. |
| R2 | 1. Commitment From Students Has Also Somewhat Declined |
| R3 |- |
| R4 | 1. Almost Perfect |
| R5 | 1.No Problem Because Online Practicals Are Easier Compared to Physical Ones|
| R6 | 1. Less Engagement Due to Internet Constraints/Disconnected Video/Audio Not Audible.   2. Instructions Are Less Clear If Student and Teacher Internet Access Is Poor. This Makes the Practical Session Ineffective in Achieving Objectives.  3. Large Classes >10 Students Are Not Suitable for Online Practicals. Perhaps Suitable for Only 1 or 2 Students Per Session.    |
| R8 | 1. sometimes okay. sometimes there is less response from students.   |
| R9 | 1. The Students Try Their Best To Be Involved In Practicals But a Small Number Face Internet Access Problems/ Insufficient IT Equipment  |

---
259


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260

---
toplumlarda, vergi bir yük olarak görülmektedir. Vergi bilincinden yoksun bir toplumda iyi bir vergi ahlakının olması da beklenemez.$ ^{356} $
Toplumların geleceğini hiç şüphesiz etik değerler yönlendirecektir. Etik değerlere yeterince yer vermeyen toplumlarda iç barışı sağlamak da pek kolay olmayacaktır.
Gelişmiş ülkelerin eğitim sisteminde etik değerler öğrenilmesi zorunlu ders olarak yer almaktadır. Etik değerlerin ülkemiz eğitim sisteminde ders olarak yer almaması toplum davranışlarının çarpıklık göstermesine neden olmaktadır ve iyi ile kötüyü, doğru ile yanlışı ayırt etmek zorlaşmaktadır.$ ^{357} $
Üniversitelerin ilgili bölümlerinde okutulmak üzere, ders programlarına meslek etiğine yönelik derslerin dahil edilmesi, geleceğin meslek mensuplarının bu konuda bilinçlendirilmeleri açısından büyük önem taşımaktadır.$ ^{358} $

Okullarda verginin, en temel vatandaşlık ödevlerinden biri olduğuna yönelik bir eğitim anlayışı benimsenebilir. Ülke sevgisi, vatandaşlık anlayışı ve daha iyi geleceğin kaçınılmaz ön koşulu olarak, kurallara uymanın yararları daha küçük yaşlardan itibaren insanlara verilmelidir. Bu bilinçten uzak büyüyen nesiller, ülkenin geleceği için umut kaynağı olamazlar. Yaşanan her günün, bir önceki günden daha iyi olabilmesinin anahtarı olacak nesillerin eğitimi ve bu eğitimde verilecek vatandaşlık-vergi bilincinin önemi kavranmadığı sürece, kayıt dışı ekonominin kayıt altına alınabilmesi ve kayıt altında kalabilmesi mümkün değildir.

Diğer taraftan, Bugün birçok amaç için kullanılan ve gerçekten de toplum üzerinde son derece etkili olan basın ve yayın organlarından yararlanılarak; sanatçıların, bilim adamlarının, yazarların, bürokratların, iş adamlarının, meslek kuruluşlarının ve politikacıların eğitim ve vergi bilincinin yerleştirilmesi çalışmalarına aktif olarak katılması sağlanabilir.$ ^{359} $

---

$ ^{356} $ Yeniçeri, A.g.m., s.131.
$ ^{357} $ Şaflı Özel, "Yeminli Mali Müşavirlik Mesleğinde Etik-II", Yaklaşım, Sayı:92, Ağustos, 2000, s.20.
$ ^{358} $ Yavuz Çiftçi, Birgül Çiftçi, "Muhasebe Mesleğinde Meslek Etiği (Türkiye'deki Düzenlemeler ve Uluslararası Düzenlemelerle Karşılaştırılması)", Muhasebe ve Denetime Bakış, Sayı:10, Eylül 2003, s.93.
$ ^{359} $ Aydemir, A.g.e., s.253.

260

---
在社会中，税收被视为一种负担。在一个缺乏税收意识的社会中，也无法期望有良好的税收道德。$ ^{356} $
社会的未来毫无疑问将由道德价值观引导。在未能充分重视道德价值观的社会中，实现内部和平也绝非易事。
在发达国家的教育体系中，道德价值观作为必修课存在。道德价值观未被纳入我国教育体系的课程中，导致社会行为出现扭曲，并且辨别善恶、是非变得更加困难。$ ^{357} $
为了在大学相关专业中教授，将职业道德课程纳入教学计划，从提高未来专业人士在这方面意识的角度来看，具有重要意义。$ ^{358} $

在学校里，可以采纳一种教育理念，即税收是公民最基本的义务之一。作为爱国情怀、公民意识和更美好未来的必然前提，遵守规则的益处应从小就灌输给人们。缺乏这种意识而成长的几代人，无法成为国家未来的希望之源。只要培养能够使每一天都比前一天更好的下一代的教育，以及在这种教育中培养公民税收意识的重要性未被理解，那么将灰色经济纳入监管并使其保持在监管之下就是不可能的。

另一方面，通过利用当今用于多种目的且确实对社会极具影响力的媒体和出版机构；可以确保艺术家、科学家、作家、官僚、商人、专业组织和政治家积极参与建立教育和税收意识的工作。$ ^{359} $

---

$ ^{356} $ 耶尼切里，同上引文，第131页。
$ ^{357} $ 沙夫勒·厄泽尔，《注册会计师职业道德-II》，《趋势》，总第92期 ，2000年8月 ，第20页。
$ ^{358} $ 亚武兹·奇夫特奇，比尔古尔·奇夫特奇，《会计职业中的职业道德（土耳其的规定及其与国际规定的比较）》，《会计与审计观察》，总第10期，2003年9月，第93页。
$ ^{359} $ 艾德米尔 ，同上著作，第253页。

260

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In societies, tax is seen as a burden. In a society lacking tax awareness, good tax ethics cannot be expected.$ ^{356} $
Undoubtedly, ethical values will guide the future of societies. In societies that do not sufficiently uphold ethical values, ensuring internal peace will also not be very easy.
In the education systems of developed countries, learning ethical values is included as a compulsory course. The absence of ethical values as a course in our country's education system causes distortions in societal behavior, and it becomes difficult to distinguish between good and evil, right and wrong.$ ^{357} $
To be taught in the relevant departments of universities, the inclusion of courses on professional ethics in curricula is of great importance in terms of raising awareness among future professionals on this subject.$ ^{358} $

An educational approach can be adopted in schools that emphasizes taxation as one of the most fundamental civic duties. The benefits of adhering to rules—as an indispensable prerequisite for patriotism, civic understanding, and a better future—should be instilled in people from a very young age. Generations raised without this awareness cannot be a source of hope for the country's future. As long as the importance of educating generations who will be key to making each day better than the last, and the civic-tax awareness to be imparted in this education, are not comprehended, it is not possible for the informal economy to be registered and to remain registered.

On the other hand, by utilizing press and media organizations—which are used for many purposes today and are indeed extremely influential on society—the active participation of artists, scientists, writers, bureaucrats, business people, professional organizations, and politicians in efforts to establish education and tax awareness can be ensured.$ ^{359} $

---

$ ^{356} $ Yeniçeri, art. cit., p.131.
$ ^{357} $ Şaflı Özel, "Ethics in the Sworn-in Certified Public Accountancy Profession-II", Yaklaşım, No: 92, August, 2000, p.20.
$ ^{358} $ Yavuz Çiftçi, Birgül Çiftçi, "Professional Ethics in the Accounting Profession (A Comparison of Regulations in Turkey and International Regulations)", Muhasebe ve Denetime Bakış (Perspective on Accounting and Auditing), No: 10, September 2003, p.93.
$ ^{359} $ Aydemir, op. cit., p.253.


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# Short-Form (SF-) 36 Fragebogen

## 36 Fragen, verschiedene Antwortformate

## 8 Skalen
Körperliche Funktionsfähigkeit
Körperliche Rollenfunktion
Soziale Funktionsfähigkeit
Vitalität
Psychisches Wohlbefinden
Emotionale Rollenfunktion
Schmerz
Allgemeine Gesundheitswahrnehmung

## 2 Summenskalen (plus: Kurzformen SF-12/SF-8)

# 简表（SF-）36问卷

## 36个问题，多种作答形式

## 8个维度
身体功能
生理职能
社会功能
活力
心理健康
情感角色功能
疼痛
总体健康感知

## 2个总表（附加：简表SF-12/SF-8）

# Short-Form (SF-) 36 Questionnaire

## 36 Questions, various response formats

## 8 Scales
Physical Functioning
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Social Functioning
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Konsep zakat dan sedekah yang dikeluarkan oleh kaum Muslim dengan sukarela dapat menunjang perkembangan moral dan spiritual umat. Hakikatnya, syariat zakat tidak hanya sekedar membersihkan harta kekayaan, namun dapat pula membersihkan rohani manusia. Setiap manusia menyukai harta dan menginginkannya. Maka, Islam memerintahkan manusia yang memilikinya untuk mengelurkan sebagian hak orang lain melalui konsep zakat dan sedekah. Dari syariat ini terlihat bagaimana Islam berusaha untuk membangun ikatan persaudaraan dengan mendorong semangat untuk berkorban, cinta, kebaikan hati dan kerja sama. Firman Allah Swt. dalam Al-Qur’an:

وَمَثَلُ ٱلَّذِينَ يُنفِقُونَ أَمْوَٰلَهُمُ ٱبْتِغَآءَ مَرْضَاتِ ٱللَّهِ وَتَثْبِيتًۭا مِّنْ أَنفُسِهِمْ كَمَثَلِ جَنَّةٍۢ بِرَبْوَةٍ أَصَابَهَا وَابِلٌۭ فَـَٔاتَتْ أُكُلَهَا ضِعْفَيْنِ فَإِن لَّمْ يُصِبْهَا وَابِلٌۭ فَطَلٌّۭ وَٱللَّهُ بِمَا تَعْمَلُونَ بَصِيرٌۭ

*Dan perumpamaan orang-orang yang membelanjakan hartanya karena mencari keridhaan Allah dan untuk keteguhan jiwa mereka, seperti sebuah kebun yang terletak di dataran tinggi yang disiram oleh hujan lebat. Maka kebun itu menghasilkan buahnya dua kali lipat. Jika hujan lebat tidak menyiraminya, maka hujan gerimis (pun memadai). Dan Allah Maha Melihat apa yang kamu perbuat*
(QS Al-Baqarah [2]: 265).

Zakat dan sedekah dapat membersihkan jiwa manusia dari berbagai sifat buruk, seperti rakus, kikir, dan mementingkan diri sendiri, dan sifat tercela lainnya.

G. Sirkulasi Harta

Tujuan dari sistem ekonomi Islam yakni melancarkan peredaran (sirkulasi) harta secara berkesinambungan dan mencegah harta yang tertimbun (ihtikar).¹² Al-Qur’an memperingatkan perilaku manusia yang gemar menimbun harta kekayaan, sebagaimana teks berikut:

---

¹²Salim Hasan, “Praktik Ihtikar dalam Tinjauan Kritik Etika Bisnis Syari’ah”, Al-Tafaqquh: Journal of Islamic Law, Vol. No. 2, 2020, hlm. 139

Bab 3 | Tujuan Ekonomi Islam     35

穆斯林自愿缴纳的天课和施舍概念，能够促进教众的道德和精神发展。实质上，天课的教法不仅能净化财富，也能净化人的心灵。每个人都喜爱并渴望财富。因此，伊斯兰教导拥有财富的人通过天课和施舍的概念，将其中的一部分作为他人的权利施舍出去。从这项教法中可以看出伊斯兰如何通过鼓励牺牲、仁爱、善良和合作的精神来建立兄弟情谊。真主（Swt.）在《古兰经》中的启示：

那些为了寻求真主的喜悦和坚定自身灵魂而施舍财产的人，他们的比喻，就像一个位于高地上被大雨浇灌的果园。那果园便结出双倍的果实。如果大雨没有浇灌它，那么小雨（也足够了）。真主洞察你们的行为。
（《古兰经》黄牛章 [2]: 265）

天课和施舍可以净化人的心灵，使其摆脱各种不良品性，如贪婪、吝啬、自私以及其他应受谴责的品性。

G. 财富的流通

伊斯兰经济体系的目标是促进财富的持续流通，并防止财富囤积（ihtikar）。¹² 《古兰经》警示了那些喜欢囤积财富的人的行为，正如下文所述：

---

¹²萨利姆·哈桑，“伊斯兰商业伦理批判视角下的囤积行为实践”，《Al-Tafaqquh：伊斯兰法律期刊》，第2卷第2期，2020年，第139页

第三章 | 伊斯兰经济的目标     35

The concept of zakat and sadaqah voluntarily given by Muslims can support the moral and spiritual development of the ummah (community). Essentially, the sharia of zakat not only purifies wealth, but can also purify the human spirit. Every human being loves wealth and desires it. Thus, Islam commands those who possess it to give out a portion for the rights of others through the concept of zakat and sadaqah. From this sharia, it is evident how Islam strives to build bonds of brotherhood by encouraging the spirit of sacrifice, love, kindness, and cooperation. The decree of Allah Swt. in the Al-Qur’an:

*And the parable of those who spend their wealth seeking Allah's pleasure and for the steadfastness of their souls, is like a garden on high ground struck by heavy rain. So the garden produces its fruit twofold. If heavy rain does not water it, then a light drizzle (is sufficient). And Allah is All-Seeing of what you do*
(QS Al-Baqarah [2]: 265).

Zakat and sadaqah can purify the human soul from various bad traits, such as greed, stinginess, and selfishness, and other reprehensible traits.

G. Circulation of Wealth

The objective of the Islamic economic system is to ensure the continuous circulation of wealth and to prevent the hoarding of wealth (ihtikar).¹² The Al-Qur’an warns against the human behavior of hoarding wealth, as in the following text:

---

¹²Salim Hasan, “The Practice of Ihtikar in a Critical Review of Shari’ah Business Ethics”, Al-Tafaqquh: Journal of Islamic Law, Vol. No. 2, 2020, p. 139

Chapter 3 | Objectives of Islamic Economics     35


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331

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ные с интернациональными стандартами определения типов че-ловеческих ресурсов, типов покрытия приемлемых для интерна-ционального сравнения, а также помощь по множеству связанныхс классификацией ресурсов проблем. Кроме того, в руководствеосвещаются методики измерения и структуризации резервови потоков человеческих ресурсов в области научно-техническихизысканий.

*Руководство по технологическому балансу платежей* (TBPManual), посвященное проблемам измерения и интерпретацииданных технологического баланса платежей.

*Отчет DSTI/STP/OECD* «Доступ и расширение научно-техно-логической базы знаний»¹.

**Цепеобразная модель Стивена Кляйна** (Stephen Kline's chain-linked model) — модель нелинейного инновационного процесса,включающая в себя базу знаний в виде самостоятельного единогоэлемента, содержащего помимо таксономии знаний и онтологиюпредметной области, наполняемую данными стратегическими производственным уровнем модели. Ключевой особенностьюмодели признается акцент на социотехнической природе произ-водства и технологий и необходимости рассматривать их в качест-ве сложной системы. Данная модель подразумевает множествовозможных «маршрутов» инновационного процесса с возникно-вением многочисленных обратных связей.

**Модель стадий и шлюзов Stage&Gate (Cooper G. Robert)** — последовательная модель управления инновационным процессом,состоящая из стадий и шлюзов принятия решений. Подход, кото-рый можно использовать для повышения эффективности процес-са развития продукта. Процесс разработки нового продукта разби-вается на предустановленную последовательность этапов, каждыйиз которых состоит из предписанных межфункциональных и па-раллельных рабочих процессов. Вход на очередной этап осуществ-ляется через «точку принятия решений» (gate). Эти «точки при-нятия решений» контролируют весь процесс, служат точкамиконтроля качества и точками принятия решения о целесообразно-сти продолжения проекта.

**Концепция внешне ориентированной стратегии** — концепцияориентации на заинтересованные стороны бизнеса — стейкхолде-ров. Основополагающий принцип — необходимость достижениякомпромисса интересов всех вовлеченных и заинтересованныхв бизнесе сторон. Другими словами, критерием успешности биз-неса и его стратегического развития является полнота удовлетво-рения интересов его стейкхолдеров, в том числе собственников,представителей власти, регуляторов международных торговых от-ношений, конкурентов, потребителей, технологов, экологов, по-

---
¹*David P*. Assessing and Expanding the Science and TechnologyKnowledge Base / P. David, D. Foray // STI Review, 1995.

附录

331

---
涉及国际人力资源类型定义标准、适用于国际比较的覆盖类型，以及为诸多与资源分类相关的问题提供帮助。此外，该指南还阐述了科技研究领域人力资源储备和流动的衡量与结构化方法。

*技术收支平衡手册*，致力于解决技术收支平衡数据的衡量与解读问题。

*DSTI/STP/OECD报告* 《获取与拓展科技知识库》¹。

**斯蒂芬·克莱因链式模型** — 一种非线性创新过程模型，它将知识库作为一个独立的统一元素，除了知识分类法外，还包含由模型的战略和生产层面数据填充的领域本体。该模型的主要特点是强调生产与技术的社会技术本质，以及将其视为复杂系统的必要性。此模型意味着创新过程中存在多种可能的“路径”，并伴随大量反馈回路的产生。

**阶段与关卡模型（罗伯特·G·库珀）** — 一种创新过程管理的序列模型，由多个阶段和决策关卡组成。这种方法可用于提高产品开发过程的效率。新产品开发过程被划分为一系列预设阶段，每个阶段都包含规定的跨职能和并行工作流程。通过“决策点”进入下一阶段。这些“决策点”控制整个过程，作为质量控制点和决定项目是否继续的可行性决策点。

**外向型战略概念** — 一种关注商业利益相关者（即“利益攸关方”）的理念。其基本原则是，必须在所有参与商业活动并对此感兴趣的各方之间达成利益妥协。换言之，商业成功及其战略发展的标准在于其利益相关者利益的满足程度，包括所有者、政府代表、国际贸易关系监管者、竞争对手、消费者、技术专家、生态学家、供-

---
¹*P·大卫*。评估与扩展科技知识库 / P·大卫，D·福雷// 《科技创新评论》，1995。

Appendix

331

---
compatible with international standards for defining types of human resources, types of coverage acceptable for international comparison, as well as assistance with a multitude of issues related to resource classification. Additionally, the guide addresses methods for measuring and structuring reserves and flows of human resources in the field of scientific and technological research.

*Technology Balance of Payments Manual* (TBP Manual), which focuses on issues of measuring and interpreting technology balance of payments data.

*DSTI/STP/OECD Report* “Access to and Expansion of the Science and Technology Knowledge Base”¹.

**Stephen Kline's chain-linked model** — a nonlinear innovation process model that incorporates a knowledge base as an independent unified element, containing, in addition to knowledge taxonomy, the ontology of the subject domain, populated with data at the strategic production level of the model. A key feature of the model is the emphasis on the sociotechnical nature of production and technologies and the need to consider them as a complex system. This model implies a multitude of possible “paths” in the innovation process with the emergence of numerous feedback loops.

**The Stage&Gate model (Cooper G. Robert)** — a sequential innovation process management model consisting of stages and decision gates. An approach that can be used to increase the efficiency of the product development process. The new product development process is divided into a predefined sequence of stages, each of which consists of prescribed cross-functional and parallel work processes. Entry into each subsequent stage is carried out through a “decision point” (gate). These “decision points” control the entire process, serve as quality control points, and points for deciding on the advisability of continuing the project.

**Concept of an externally oriented strategy** — a concept focused on business stakeholders — stakeholders. The fundamental principle is the need to reach a compromise of the interests of all parties involved and interested in the business. In other words, the criterion for business success and its strategic development is the full satisfaction of the interests of its stakeholders, including owners, government representatives, regulators of international trade relations, competitors, consumers, technologists, environmentalists, po -

---
¹*David P*. Assessing and Expanding the Science and Technology Knowledge Base / P. David, D. Foray // STI Review, 1995.


Memo

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มหาวิทยาลัยบูรพา

BURAPHA UNIVERSITY

ด้วยความปรารถนาดีจากผู้วิจัย
อาจารย์ทนุอุดม มณีสิงห์
089-011-2295

---

52

备忘录

---

东方大学
东方大学

来自研究员的美好祝愿
塔努吉·玛尼辛老师
089-011-2295

---

52

Memo

---

Burapha University

BURAPHA UNIVERSITY

With best wishes from the researcher
Lecturer Thanujit Maneesing
089-011-2295

---

52


อลังการวัดดัง สระแก้ว
พระพิมเนศสีทองใหญ่ที่สุดในโลก

壮丽名寺 沙缴府
世界上最大的金色象头神

Spectacular Famous Temple, Sa Kaeo
The World's Largest Golden Ganesha


Quán Thái giá rẻ
Đông khách nhất Gò Vấp
chỉ từ 35xu

平价泰式餐馆
莪邑郡人气第一
仅从35千越南盾起

Affordable Thai Eatery
Busiest in Gò Vấp
Starting from only 35xu


Basta con una mujer
Cecil Saint-Laurent

Un rostro y cuerpo de mujer cuya seducción sólo iguala el corazón ardiente y misterioso que los anima.

PLAZA & JANES

一个女人足矣
塞西尔·圣洛朗

一位女性的容颜与身躯，其诱惑力唯有那赋予它们生命、炽热而神秘的内心，方能与之匹敌。

PLAZA & JANES

Just One Woman
Cecil Saint-Laurent

A woman’s face and body whose allure is matched only by the passionate and mysterious heart that animates them.

PLAZA & JANES


ANNABELLE HIRSCH

COSAS DE MUJERES.

UNA HISTORIA EN 100 OBJETOS

DEBATE

安娜贝尔·赫希

女性之物。

100件物品中的历史

辩论出版社

ANNABELLE HIRSCH

WOMEN'S THINGS.

A HISTORY IN 100 OBJECTS

DEBATE


6

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khắc phục những gì.

# 7. Những đóng góp mới của luận văn:

Kết quả nghiên cứu là luận văn góp phần làm rõ bản chất của tổ chức kế toán, khẳng định vai trò, vị trí và nội dung của tổ chức kế toán trong ngành Bảo hiểm xã hội.

Qua nghiên cứu để tài còn tạo một bước cho cán bộ quản lý tài chính cấp trên có điều kiện nắm bắt tình hình thực tiễn của đơn vị trong tài chính kế toán, từ đó đưa ra những giải pháp, tham mưu về cơ chế chính sách phù hợp cho ngành Bảo hiểm xã hội.

# 8. Nội dung đề tài

*Chương 1: Những Lý luận cơ bản về tổ chức kế toán tại cơ quan sự nghiệp.*

*Chương 2: Thực trạng tổ chức kế toán tại BHXH tỉnh Hưng Yên.*

*Chương 3: Đề xuất giải pháp hoàn thiện tổ chức kế toán tại BHXH tỉnh Hưng Yên.*

Do hạn chế về thời gian cũng như trình độ, luận văn không thể tránh khỏi thiếu sót. Tôi rất mong nhận được sự góp ý của cô giáo để Luận văn của tôi được hoàn thiện hơn.

Tôi xin chân thành cảm ơn!

6

---

克服了哪些问题。

# 7. 论文的新贡献：

研究结果表明，本论文有助于阐明会计组织工作的本质，肯定了会计组织工作在社会保险行业中的作用、地位和内容。

通过本课题的研究，也为上级财务管理干部了解单位财务会计工作的实际情况创造了条件，从而为社会保险行业提出解决方案、建言献策合适的机制政策。

# 8. 课题内容

*第一章：事业单位会计组织工作的基本理论。*

*第二章：兴安省社会保险会计组织工作现状。*

*第三章：完善兴安省社会保险会计组织工作的建议方案。*

由于时间和水平有限，论文难免存在不足之处。我非常希望能得到老师的指点，使我的论文更加完善。

我谨表示衷心的感谢！

6

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what needs to be rectified.

# 7. New contributions of the thesis:

The research results indicate that the thesis contributes to clarifying the nature of accounting organization, and affirming the role, position, and content of accounting organization within the Social Insurance sector.

Through researching this topic, the thesis also facilitates senior financial management officials in understanding the practical situation of their units concerning financial accounting, thereby enabling them to propose solutions and advise on appropriate policy mechanisms for the Social Insurance sector.

# 8. Thesis Content

*Chapter 1: Fundamental theories of accounting organization in public service agencies.*

*Chapter 2: Current state of accounting organization at the Social Insurance of Hưng Yên Province.*

*Chapter 3: Proposed solutions to improve accounting organization at the Social Insurance of Hưng Yên Province.*

Due to limitations in time and expertise, the thesis inevitably has shortcomings. I very much look forward to receiving feedback from my instructor so that my thesis can be further improved.

I sincerely thank you!


3 LOCALI DOVE MANGIARE A
FIUMICINO
NO PESCE
bro

bro

3家可以吃饭的餐馆在
菲乌米奇诺
无鱼
哥们儿

哥们儿

3 PLACES TO EAT IN
FIUMICINO
NO FISH
bro

bro


安卡拉的克利姆利，绝佳的去处！

A Great Spot in Ankara’s Kilimli District!


*Tipiak*

Méli-Mélo

Céréales et Légumes secs

*moelleux*

2 Sachets

2x

Blé, orge, lentilles

avec une note d'oignon et poireau

10 min

*蒂皮亚克*

什锦

谷物和干豆类

*松软*

2 袋

2x

小麦, 大麦, 小扁豆

带有淡淡的洋葱和韭葱风味

10 分钟

*Tipiak*

Méli-Mélo

Grains and Pulses

*Tender*

2 Sachets

2x

Wheat, barley, lentils

with a hint of onion and leek

10 min


Shrimplus
شريمبلس

لسعادة
في كيلس

虾普乐斯
虾普乐斯

为了幸福
按公斤计

Shrimplus
Shrimplus
For Happiness
In Kilos


*Jurnal Pendidikan Serantau/Jilid 4/Number 1/Jun 2018*

---

Sampel perempuan menunjukkan min yang lebih tinggi berbanding lelaki dengan beza min 0.35. Ini menunjukkan bahawa perempuan mengalami simptom-simptom lazim gangguan makhluk halus semasa tidur lebih kerap berbanding lelaki. Gangguan yang kerap dialami semasa tidur pada waktu malam ialah gangguan berupa mimpi ngeri atau menakutkan. Fuad Nashori *et.al* (2005) berpendapat bahawa manusia berada dalam keadaan tidak berdaya apabila menjelang malam, terutamanya pada waktu manusia tertidur. Makhluk-makhluk halus ini akan melipatgandakan usaha mengganggu manusia pada waktu itu. Manusia atau makhluk halus ini menggunakan waktu malam untuk menzalimi orang-orang yang mereka tidak sukai. Menurut Amran Kasimin (2005), jin-jin ini sukar mengganggu fizikal manusia, kerana fitrah jin dengan manusia adalah berbeza. Apa yang sering berlaku ialah gangguan pada roh manusia yang disalurkan melalui mimpi. Maka, apabila seseorang itu diganggu oleh jin, ia akan menghadapi masalah ketika tidur. Perempuan mengalami gangguan mimpi sebagai salah satu tanda gangguan makhluk halus yang lebih kerap berbanding lelaki ekoran faktor biologi seseorang perempuan yang didatangi haid pada setiap bulan. Pada waktu ini hormon dan emosi seseorang perempuan berada dalam keadaan yang tidak stabil. Abu Daud (no. 248) dan al-Tirmizi (no.118) dari Kitab al-Thaharah meriwayatkan Rasulullah pernah bersabda, “Sesungguhnya ia (pendarahan kamu) adalah cakaran dari cakaran-cakaran syaitan...”. Hamid Arshat (2016) mempercayai bahawa darah haid yang tidak lancar dan bertakung di belakang rahim menggalakkan gangguan jin dan syaitan terhadap rahim. Penyelidik juga kerap mengaitkan kewujudan wanita lain seperti pendapat Rosmah Dain (2017) bahawa kes-kes kemurungan dalam kalangan wanita adalah lebih serius berbanding lelaki kerana golongan ini lebih emosi dan sentiasa berada dalam tekanan.

Simptom-simptom lazim merujuk simptom-simptom yang paling ramai dialami oleh pesakit kesan daripada gangguan makhluk halus. Penyelidik telah membuat analisis deskriptif melalui perbandingan min lelaki dan perempuan bagi mendapatkan nilai min item (simptom lazim) mana yang paling lazim dialami oleh sampel. Simptom-simptom lazim dalam konstruk keadaan fizikal ketika tidur seperti gelisah dan sukar untuk tidur malam, bermimpi buruk dan mengerikan, bermimpi memanjat atau menaiki tempat tinggi lalu terjatuh ke bawah, berasa sesak nafas atau seperti menanggung beban yang berat ketika terjaga dari tidur, bermimpi melihat, mendukung, menyusu bayi atau mimpi bersalin, bermimpi bertemu orang tertentu atau arwah ahli keluarga, dan terasa dikejutkan oleh seseorang yang tidak kelihatan ketika tidur merupakan simptom-simptom lazim yang lebih kerap dialami oleh perempuan berbanding lelaki. Keadaan ini boleh dikaitkan dengan faktor fizikal dan biologi seorang perempuan yang berbeza berbanding lelaki seperti yang telah dijelaskan.

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1018

*《区域教育期刊》第4卷/第1期/2018年6月*

---

女性样本的平均值高于男性样本，平均值差异为0.35。这表明女性在睡眠时经历超自然生物干扰的常见症状比男性更频繁。夜间睡眠时常遇到的干扰是噩梦或恐怖的梦境。福阿德·纳索里 *等人* (2005) 认为，当夜晚来临，尤其是在人入睡时，人类处于无助状态。这些超自然生物会加倍努力在那个时候干扰人类。人类或这些超自然生物会利用夜晚来侵害他们不喜欢的人。根据阿姆兰·卡西明 (2005) 的说法，这些精灵（jin）很难在物理上干扰人类，因为精灵与人类的本性不同。经常发生的是通过梦境对人类灵魂的干扰。因此，当一个人受到精灵干扰时，他/她在睡眠时会遇到问题。由于女性每月来月经的生物学因素，女性比男性更常经历梦境干扰，这是超自然生物干扰的迹象之一。此时，女性的荷尔蒙和情绪处于不稳定状态。《清洁之书》(Kitab al-Thaharah) 中，艾布·达乌德 (Abu Daud) (第248号) 和提尔密济 (al-Tirmizi) (第118号) 传述，先知曾说：“它（你的出血）确实是恶魔（syaitan）的抓痕之一……”。哈米德·阿尔沙特 (2016) 相信，月经不畅并在子宫后部积聚的经血会助长精灵和恶魔对子宫的干扰。研究人员也经常将此与女性存在的其他因素联系起来，例如罗斯玛·达因 (2017) 的观点认为，女性抑郁症案例比男性更严重，因为这一群体更情绪化且经常处于压力之下。

常见症状指的是患者因超自然生物干扰而最常经历的症状。研究人员通过比较男性和女性的平均值进行了描述性分析，以确定样本中最常经历的项目（常见症状）的平均值。在睡眠时身体状况的构念中，常见的症状如：烦躁不安和难以入睡、做噩梦和可怕的梦、梦见攀爬或登上高处然后坠落、醒来时感到呼吸困难或如同承受重负、梦见看见、抱着、喂养婴儿或分娩的梦、梦见遇见特定的人或已故的家人、以及在睡觉时感觉被某个看不见的人惊醒——这些常见症状在女性中比男性更常出现。如前所述，这种情况可能与女性和男性在生理和生物学因素上的差异有关。

---
1018

*Regional Education Journal Volume 4/Number 1/June 2018*

---

The female sample showed a higher mean than the male sample, with a mean difference of 0.35. This indicates that females experience common symptoms of disturbances by supernatural beings during sleep more frequently than males. The disturbances frequently experienced during sleep at night are in the form of nightmares or frightening dreams. Fuad Nashori *et.al* (2005) opined that humans are in a helpless state as night approaches, especially when they are asleep. These supernatural beings will intensify their efforts to disturb humans at that time. Humans or these supernatural beings use the nighttime to inflict harm on people they dislike. According to Amran Kasimin (2005), these jinn find it difficult to physically disturb humans, because the inherent nature (fitrah) of jinn and humans is different. What often happens is a disturbance to the human spirit (roh) channeled through dreams. Thus, when a person is disturbed by jinn, they will experience problems during sleep. Females experience dream disturbances as one of the signs of disturbances by supernatural beings more frequently than males due to the biological factor of a woman menstruating every month. During this time, a woman's hormones and emotions are in an unstable state. Abu Dawud (no. 248) and al-Tirmidhi (no. 118) from the Book of Purity (Kitab al-Thaharah) narrated that the Messenger of Allah (Rasulullah) once said, “Verily, it (your bleeding) is a scratch from the scratches of Satan...”. Hamid Arshat (2016) believes that irregular menstrual blood that stagnates behind the uterus encourages disturbances by jinn and devils (syaitan) towards the uterus. Researchers also frequently associate this with the presence of other women; for instance, Rosmah Dain (2017) opines that cases of depression among women are more serious than in men because this group is more emotional and constantly under pressure.

Common symptoms refer to the symptoms most frequently experienced by patients as a result of disturbances by supernatural beings. The researcher conducted a descriptive analysis by comparing the means of males and females to determine which item mean (common symptom) was most commonly experienced by the sample. Common symptoms within the construct of physical state during sleep, such as restlessness and difficulty sleeping at night, having bad and terrifying dreams, dreaming of climbing or ascending high places and then falling, feeling shortness of breath or like bearing a heavy burden upon waking, dreaming of seeing, holding, or breastfeeding a baby, or dreaming of childbirth, dreaming of meeting specific individuals or deceased family members, and feeling awakened by someone unseen during sleep, are common symptoms more frequently experienced by females than males. This condition can be linked to the different physical and biological factors of a female compared to a male, as previously explained.

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1018


กางเต็นท์ ธารน้ำใส
บ้านสวนงาม สระบุรี

清溪露营
美丽花园村，沙拉武里府

Camping by the Clear Stream
Baan Suan Ngam, Saraburi


3月21日
ランドセルの日

昔は赤と黒だけでしたが…

3月21日
日式书包之日

以前只有红色和黑色…

March 21st
Randoseru Day

In the past, they were only red and black, but…


あ～～～!!!
仕事も人間関係も
いろいろめんどくさ!!!

と思ったら読む

人生をシンプルにする本

山田マキ
*Maki Yamada*

ダイヤモンド社

HONE

啊～～～！！！
工作和人际关系都
各种麻烦死了！！！

这么想的话就读一读

让人生变得简单的书

山田真纪
*Maki Yamada*

钻石社

HONE

Arghhh!!!
Work, relationships...
...it's all such a pain!!!

When you think so, read:

A Book to Simplify Life

Maki Yamada
*Maki Yamada*

Diamond Inc.

HONE


*Nişantaşı’nda senelerdir  ünlülerin vazgeçilmez mekanı*
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*尼尚塔什区多年来名流们不可或缺的场所*
*齐赫尼*

*The celebrities' indispensable venue in Nişantaşı for years*
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ガチ愛用
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COMMAS ON LIFE BRIGHTENING CLEANSING BALM

LIALUSTER

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按肌肤烦恼分类介绍！
真爱用
卸妆
玛娜拉

热感

卸妆啫喱

按摩升级版

芳珂

柔滑净透卸妆油 - 黑润顺滑

瑟莉玛
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清新去黑头

荷荷巴卸妆油

心之百分比

多效亮肤卸妆膏

生活逗号亮肤卸妆膏

莉雅亮泽

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深层洁面乳
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Introducing by Skin Concern!
Genuinely Loved & Used
Cleansing
MANARA

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FANCL

MILD CLEANSING OIL
-BLACK & SMOOTH-

celimax
DERMA NATURE

FRESH BLACKHEAD

JOJOBA CLEANSING OIL

Heart Percent

All In One Brightening Balm

COMMAS ON LIFE BRIGHTENING CLEANSING BALM

LIALUSTER

RETINOL.

deep cleanser
peeling attack


V.rayIndonesia
KANOPI SPANDEK DAN ALDERON
INI KELEBIHAN DAN KEKURANGANNYA

Sumber: detik.com
Sumber Gambar: Pinterest

A-2

V.ray印度尼西亚
锌铝合金板和中空层压板顶篷
其优缺点

来源：detik.com
图片来源：Pinterest

A-2

V.ray Indonesia
SPANDEK AND ALDERON CANOPIES
THESE ARE THEIR ADVANTAGES AND DISADVANTAGES

Source: detik.com
Image Source: Pinterest

A-2


*BULETINTV3*

19 MAC 2025

KEMALANGAN
3 maut, 2 cedera dalam nahas 4 kenderaan

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Buletin TV3

*TV3新闻*

2025年3月19日

事故
4车相撞事故致3死2伤

更多新闻尽在buletintv3.my

TV3新闻

*TV3 BULLETIN*

19 MARCH 2025

ACCIDENT
3 dead, 2 injured in 4-vehicle crash

More news at buletintv3.my

TV3 Bulletin


Spring Sweater
Made in Japan

¥ 89.00
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4900


Il ricettario del mese
di aprile 2024

LA CUCINA ITALIANA

月度食谱
2024年4月

《意大利烹饪》

The Cookbook of the Month
of April 2024

The Italian Kitchen


yenir  Hesaplı Gelir, İsrafı Bitirir

*İSRAF Savaşçısı*

BU MARKETTE %80'E VARAN İNDİRİM VAR
DAHA UCUZUNU GÖRMEDİM

Yenir 合理消费，杜绝浪费

*反浪费战士*

这家超市折扣高达80%
我没见过更便宜的

Yenir Spend Wisely, End Waste

*WASTE WARRIOR*

UP TO 80% DISCOUNT IN THIS MARKET
I HAVEN'T SEEN CHEAPER


Q&A

Giải đáp các thắc mắc thường gặp về

Sáp tẩy trang oh!oh!

Những lưu ý cần biết khi sử dụng Sáp tẩy trang Divine Blue Cleansing & Massaging Balm (with Melia Azadirachta Leaf & Flower Extract)?

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关于常见问题的解答

oh!oh! 卸妆膏

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*oh!oh!*
*蔚蓝净透按摩卸妆膏*

含印度楝树叶与花提取物

*oh!oh!*

Q&A

Answering frequently asked questions about

oh!oh! Cleansing Balm

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with Melia Azadirachta Leaf & Flower Extract

*oh!oh!*


THE STANDARD
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รับสุขแรกของปี
กับเทศกาลดีต่อใจ
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标准
生活

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迎接年度首份喜悦
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‘曼谷最佳盛典2025’

THE STANDARD
LIFE

LIVING
Embrace the First Joy of the Year
With a Heartwarming Festival
‘Bangkok Bestival 2025’


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พรีเลย!

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บาร์ลับสายอาร์ต ช็อตเดียวรู้เรื่อง‼
ซิมเพล็กซ์ ภูเก็ต

艺术爱好者私藏酒吧，一张图秒懂‼
普吉岛 辛普莱克斯

Artsy Speakeasy, One Shot and You'll Get It‼
Simplex Phuket


Rela Blusukan Masuk Masuk Gang Demi Makan Nasi Legend Ini!

甘愿钻进小巷，只为吃上这碗传奇米饭！

Willing to Venture into Narrow Alleys Just to Eat This Legendary Rice Dish!


Testpaper.com.my    PENGGAL 1 / 2025

BAHASA INGGERIS
TAHUN 4-5-6 KOMBO

TP162

Bukan pembeli tidak dihalalkan menggunakan set modul ini.
Imbas kod QR untuk membeli set modul ini
PDF * WORD * JAWABAN

Testpaper.com.my 2025年第1学期

英语
四五六年级合集

TP162

非购买者不得使用此模块套装。
扫描二维码购买此模块套装
PDF * WORD * 答案

Testpaper.com.my TERM 1 / 2025

ENGLISH LANGUAGE
YEAR 4-5-6 COMBO

TP162

Non-purchasers are not permitted to use this module set.
Scan the QR code to purchase this module set
PDF * WORD * ANSWERS


|* Папуасский народ Новой Гвинеи.

Экономика каменного века

|* 新几内亚的巴布亚人。

石器时代的经济

|* The Papuan people of New Guinea.

Stone Age Economy


بيتزا كاري
كولي و نيكلاري

咖喱披萨
库利与尼克拉里


155

---

|  |  |
| --- | --- |
| REMix-OptiMo | Bottom-Up-Energiesystemmodell mit Schwerpunkt auf der Einsatzoptimie-rung von Strom- und Wärmeerzeugungstechnologien in Verbindung mit zeitlichen und räumlichen Energieausgleichsoptionen |
| RFB | Redox-Flow-Batterien |
| RW | Raumwärme |
| SMES | supraleitende magnetische Energiespeicher |
| SwItzAly | Region Schweiz, Italien, Liechtenstein |
| TaCAS | Thermal and Compressed Air Energy System |
| TES | Thermischer Speicher (Thermal Energy Storage) |
| THG | Treibhausgas |
| TRANS-CSP | Trans-Mediterranean Interconnection for Concentrating Solar Power |
| TYNDP | Ten-Year Network Development Plan |
| UK_IE | Region Vereinigtes Königreich, Irland |
| USV | unterbrechungsfreie Stromversorgung |
| VLS | Volllastsstunden |
| VRLA | valve regulated lead-acid |
| VSC | Voltage Source Converter |
| WN | Wärmenetz |
| WP | Wärmepumpe |
| WW | Warmwasser |

155

---

|  |  |
| --- | --- |
| REMix-OptiMo | 以电力和热力生产技术的运行优化为重点，结合时间和空间能源平衡选项的自下而上能源系统模型 |
| RFB | 氧化还原液流电池 |
| RW | 空间供热 |
| SMES | 超导磁储能装置 |
| SwItzAly | 瑞士、意大利、列支敦士登地区 |
| TaCAS | 热能与压缩空气能源系统 |
| TES | 热储能装置（热能存储） |
| THG | 温室气体 |
| TRANS-CSP | 跨地中海聚光太阳能发电互联项目 |
| TYNDP | 十年电网发展规划 |
| UK_IE | 英国、爱尔兰地区 |
| USV | 不间断电源 |
| VLS | 满负荷小时数 |
| VRLA | 阀控式铅酸电池 |
| VSC | 电压源换流器 |
| WN | 热网 |
| WP | 热泵 |
| WW | 热水 |

155

---

|  |  |
| --- | --- |
| REMix-OptiMo | Bottom-Up Energy System Model with a focus on the operational optimization of electricity and heat generation technologies in conjunction with temporal and spatial energy balancing options |
| RFB | Redox Flow Batteries |
| RW | Space Heating |
| SMES | Superconducting Magnetic Energy Storage |
| SwItzAly | Region Switzerland, Italy, Liechtenstein |
| TaCAS | Thermal and Compressed Air Energy System |
| TES | Thermal Energy Storage (Thermal Energy Storage) |
| THG | Greenhouse Gas |
| TRANS-CSP | Trans-Mediterranean Interconnection for Concentrating Solar Power |
| TYNDP | Ten-Year Network Development Plan |
| UK_IE | Region United Kingdom, Ireland |
| USV | Uninterruptible Power Supply |
| VLS | Full Load Hours |
| VRLA | valve regulated lead-acid |
| VSC | Voltage Source Converter |
| WN | Heating Network |
| WP | Heat Pump |
| WW | Hot Water |


V MANDRIANI

V MANDRIANI

WORK LINE

UnlCredit

D'Amico

all'interno c'è la degustazione  no limits di vini

Smart Table

V MANDRIANI

V MANDRIANI

工作线

联合信贷

D'Amico

内部设有葡萄酒无限畅饮品鉴会

智能桌子

V MANDRIANI

V MANDRIANI

WORK LINE

UnlCredit

D'Amico

Inside, there is the no-limits wine tasting

The Smart Table


TSF

RÁDIO NOTÍCLAS

fn

4596 5482 2453

02/

JOHANNES ANTONISSEN

VISA

PSP regista quase três mil ocorrências por abuso de cartão bancário: autoridades alertam para novos métodos de clonagem

TSF

新闻电台

fn

4596 5482 2453

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约翰内斯·安东尼森

维萨

公安警察记录近三千起银行卡盗用案件：当局警告提防新型克隆手段

TSF

RADIO NEWS

fn

4596 5482 2453

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JOHANNES ANTONISSEN

VISA

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"危険な関係"

離・れ・な・い・で

"危险的关系"

不要离开


nickelodeon

Mini Primer Busca y Encuentra

PAW PATROL

Una búsqueda asombrosa

尼克儿童频道

迷你初级找找看

汪汪队立大功

一次奇妙的搜寻

nickelodeon

Mini First Look and Find

PAW PATROL

An Amazing Search


Seminar Penyelidikan Pendidikan  2017

Mac 20-22 di IPBL, Kuching, Sarawak

---

berubah semasa ujian pra dan ujian pos iaitu seramai seorang responden. Pencapaian tahap lemah meningkat dari 2 orang responden kepada 4 orang responden dan pencapaian murid sangat lemah menurun dari 6 orang responden kepada 2 orang responden. Peningkatan bilangan responden pada tahap cemerlang dan baik adalah satu peningkatan yang positif. Peningkatan responden pada tahap lemah terjadi kerana terdapat penurunan bilangan responden pada tahap sangat lemah. Secara keseluruhan, perubahan bilangan responden dapat dilihat semasa ujian pra dan ujian pos setelah beberapa intervensi dan rawatan klinikal dalam proses pengajaran dan pembelajaran dijalankan ke atas responden

| Responden | Ujian Pra & Gred | Ujian Pos & Gred |
|-----------|------------------|------------------|
| 1         | 60 B            | 75 B            |
| 2         | 15 E            | 60 B            |
| 3         | 10 E            | 60 B            |
| 4         | 40 C            | 55 C            |
| 5         | 10 E            | 35 D            |
| 6         | 30 D            | 35 D            |
| 7         | 70 B            | 80 A            |
| 8         |  0 E             | 10 E            |
| 9         | 80 A            | 85 A            |
| 10        | 25 D            | 35 D            |
| 11        | 10 E            | 35 E            |
| 12        | 85 A            | 85 A            |
| 13        | 15 E            | 15 E            |
| 14        | 75 B            | 75 B            |

Jadual 5: Pencapaian Ujian Pra dan Ujian Pos

## Pemerhatian

Berdasarkan pemerhatian yang dilaksanakan sepanjang kajian ini, terdapat satu peningkatan yang baik untuk kesemua aspek yang dinilai. Murid menunjukkan beberapa perubahan tingkah laku dan respons terhadap apa yang diberikan semasa proses pengajaran dan pembelajaran.

Pada PdP 1 hanya seorang responden (7.1%) cuba menjawab soalan guru secara lisan. Pada PdP 4 seramai 12 orang responden (85.7%) berusaha dan berkeyakinan untuk menjawab soalan yang diberikan guru secara lisan. Pada awal PdP responden masih lagi dalam proses pengenalan terhadap aplikasi perisian ITP. Selain itu, responden belum berkeyakinan untuk memberi respons terhadap soalan yang diberikan secara lisan. Berbeza pula keadaan responden pada PdP 4 di mana 12 orang responden menjawab soalan yang diberi secara lisan.

Berdasarkan aspek 2, di akhir sesi PdP 4, 13 daripada 14 responden telah berbincang antara satu sama lain untuk mendapatkan jawapan tentang bahagian pecahan yang dipaparkan melalui perisian ITP. Jika dibandingkan pada PdP 1 hanya 2 orang responden sahaja yang melibatkan diri dalam perbincangan untuk mendapatkan jawapan. Ini menunjukkan pertambahan seramai 11 orang responden yang melibatkan diri dalam aktiviti di dalam kelas. Peningkatan dari 2 orang responden (14.3%) dalam PdP 1 kepada 13 orang responden (92.3%) di akhir PdP dapat membuktikan murid lebih seronok untuk terlibat secara aktif melalui penggunaan perisian ITP di dalam kelas.

Aspek 3 pula, menunjukkan tahap keyakinan dan penguasaan kemahiran daripada responden berlaku peningkatan yang tinggi. Ini dibuktikan melalui peningkatan sebanyak 71.5% iaitu

---

1349

2017年教育研究研讨会

3月20-22日 砂拉越古晋IPBL

---

在前测和后测之间，有一名受访者的情况发生了变化。薄弱水平的受访者从2人增加到4人，而非常弱水平的受访者则从6人减少到2人。优秀和良好水平的受访者人数增加是一个积极的现象。薄弱水平人数的增加，是由于非常弱水平的人数有所减少。总体而言，在教学过程中对受访者进行若干干预和辅导后，可以观察到前测和后测中受访者人数的变化。

| 受访者 | 前测与等级 | 后测与等级 |
|-----------|------------------|------------------|
| 1         | 60 B            | 75 B            |
| 2         | 15 E            | 60 B            |
| 3         | 10 E            | 60 B            |
| 4         | 40 C            | 55 C            |
| 5         | 10 E            | 35 D            |
| 6         | 30 D            | 35 D            |
| 7         | 70 B            | 80 A            |
| 8         |  0 E             | 10 E            |
| 9         | 80 A            | 85 A            |
| 10        | 25 D            | 35 D            |
| 11        | 10 E            | 35 E            |
| 12        | 85 A            | 85 A            |
| 13        | 15 E            | 15 E            |
| 14        | 75 B            | 75 B            |

表 5：前测和后测成绩

## 观察

根据本研究过程中的观察，所有评估方面都有显著提升。学生在教学过程中表现出行为变化和对所提供内容的积极反馈。

在第1阶段教学活动中，只有一名受访者 (7.1%) 尝试口头回答老师的问题。在第4阶段教学活动中，共有12名受访者 (85.7%) 努力并有信心口头回答老师提出的问题。在教学活动初期，受访者仍处于熟悉ITP软件应用的阶段。此外，受试者对口头回答问题缺乏信心。而在第4阶段教学活动中，情况则有所不同，有12名受访者口头回答了问题。

根据第二个评估方面，在第4阶段教学活动结束时，14名受访者中有13人互相讨论，以找出通过ITP软件显示的分数部分的答案。相比之下，在第一阶段教学中仅有2名受访者参与讨论。这表明参与课堂活动的受访者增加了11人。人数从第一阶段教学的2人（14.3%）增加到教学结束时的13人（92.3%），证明学生更乐于通过课堂上使用ITP软件积极参与其中。

第三个方面显示，受访者的信心水平和技能掌握程度有了显著提高。这体现在提升了71.5%，即

---

1349

Education Research Seminar 2017

March 20-22 at IPBL, Kuching, Sarawak

---

There was a change in one respondent during the pre-test and post-test. The number of respondents with a "Weak" performance increased from 2 to 4, while those with a "Very Weak" performance decreased from 6 to 2. The increase in the number of respondents reaching "Excellent" and "Good" levels is a positive improvement. The increase in the "Weak" level occurred due to the decrease in the number of respondents at the "Very Weak" level. Overall, the change in the number of respondents can be observed between the pre-test and post-test after several interventions and clinical treatments were conducted during the teaching and learning process.

| Respondent | Pre-Test & Grade | Post-Test & Grade |
|------------|------------------|-------------------|
| 1          | 60 B             | 75 B              |
| 2          | 15 E             | 60 B              |
| 3          | 10 E             | 60 B              |
| 4          | 40 C             | 55 C              |
| 5          | 10 E             | 35 D              |
| 6          | 30 D             | 35 D              |
| 7          | 70 B             | 80 A              |
| 8          |  0 E             | 10 E              |
| 9          | 80 A             | 85 A              |
| 10         | 25 D             | 35 D              |
| 11         | 10 E             | 35 E              |
| 12         | 85 A             | 85 A              |
| 13         | 15 E             | 15 E              |
| 14         | 75 B             | 75 B              |

Table 5: Pre-Test and Post-Test Achievement

## Observation

Based on the observations carried out throughout this study, there was a good improvement across all assessed aspects. Students showed several behavioral changes and responses to what was provided during the teaching and learning process.

In Teaching and Learning Session 1 (PdP 1), only one respondent (7.1%) attempted to answer the teacher's questions orally. By PdP 4, 12 respondents (85.7%) made an effort and showed confidence in answering the teacher's questions orally. At the beginning of the PdP, respondents were still in the process of becoming familiar with the ITP software application. Additionally, respondents lacked the confidence to respond to questions orally. This was different from the situation in PdP 4, where 12 respondents answered the questions orally.

Based on Aspect 2, at the end of PdP 4, 13 out of 14 respondents discussed with one another to find answers regarding the fraction parts displayed through the ITP software. In comparison, in PdP 1, only 2 respondents were involved in discussions. This indicates an increase of 11 respondents participating in classroom activities. The increase from 2 respondents (14.3%) in PdP 1 to 13 respondents (92.3%) at the end of the PdP proves that students are more excited to be actively involved through the use of ITP software in the classroom.

Aspect 3 shows a high increase in the respondents' level of confidence and skill mastery. This is evidenced by an increase of 71.5%,i.e.

---

1349


2

Alta Via Numero Due
"Col Entrelor"
m. 3.002 s.l.m.

Rhêmes - Notre - Dame 2 h 00 m →
← Eaux Rousses 2 h 40 m

2

二号高山小径
"恩特雷洛尔山口"
海拔3,002米

雷姆斯 - 圣母村 2小时00分钟 →
← 欧卢梭村 2小时40分钟

2

High Route Number Two
"Col Entrelor"
m. 3,002 m a.s.l.

Rhêmes - Notre - Dame 2h 00m →
← Eaux Rousses 2h 40m


Weekend a Chamonix-Mont-Blanc

GOOD MORNING

霞慕尼-勃朗峰周末之旅

早上好

Weekend in Chamonix-Mont-Blanc

GOOD MORNING


สถานที่ท่องเที่ยวใหม่ ราชบุรี
อ่างเก็บน้ำห้วยไม้เต็ง

新景点 叻丕府
怀迈腾水库

New Tourist Attraction in Ratchaburi
Huai Mai Teng Reservoir


S

ТАНГО НА ОСКОЛКАХ

Это камерный театральный спектакль на двоих про любовь — ничего уже не исправить, но разобраться друг в друге — и в себе! — почему-то хочется.
С таким сюжетом не свалиться в клюкву вроде бы невозможно, но режиссер Сенцов справляется.

Комсомольская правда

S

碎片上的探戈

这是一部关于爱情的双人私密戏剧——一切已无法挽回，但不知为何，依然渴望理清彼此——也认清自己！
这样的情节，要不落俗套似乎是不可能的，但导演先佐夫却做到了。

共青团真理报

S

Tango on the Shards

This is an intimate play for two about love — nothing can be fixed anymore, but for some reason, there's a desire to understand each other — and oneself!
With such a plot, it would seemingly be impossible to avoid melodrama, but director Sentsov manages.

Komsomolskaya Pravda


@@후~불면초도꺼지는게칼포!

생일축하

공인형

@@呜~ 吹一下气连蜡烛都会熄灭，这就是 Kalpo！

生日快乐

小熊玩偶

@@Whoosh~ Even the candles blow out, that’s Kalpo for you!

Happy Birthday

Plush Doll


BULETIN TV3

12 FEBRUARI 2025

KEMALANGAN

Kanak-kanak 5 tahun maut, kereta dinaiki terbabas ke dalam gaung

Lebih banyak berita di buletintv3.my

Buletin TV3

TV3 新闻

2025年2月12日

事故

5岁儿童丧生，所乘汽车失控坠入峡谷

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TV3 新闻

TV3 BULLETIN

12 FEBRUARY 2025

ACCIDENT

5-year-old child dies, car they were in veers into ravine

More news at buletintv3.my

TV3 Bulletin


QUAND JE SERAI GRAND,JE SERAI

FOOTBALLEUR

EDITION

当我长大后，我要成为

足球运动员

版本

WHEN I GROW UP, I WILL BE

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VITELLO TONNATO
DELICATEZZA E CREMOSITÀ

CASA VITTORIA

NAPOLI | PIAZZA VITTORIA 6

金枪鱼酱小牛肉
鲜嫩细腻，口感绵密

维多利亚之家

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Delicacy and Creaminess

Casa Vittoria

Naples | Piazza Vittoria 6


Di masa merkantilisme, pada umumnya Negara-negara yang melakukan perdagangan sebagai kekuatan ekonominya menghendaki neraca perdagangan yang lebih baik dalam arti lebih besar nilai ekspornya dibandingkan dengan nilai impornya atau surplus dalam perdagangannya. Untuk mencapai tujuan tersebut banyak negara menggunakan cara yang dapat menekan impor seperti kebijakan tarif dan pengawasan impor. Kebijakan tarif dan pengawasan impor merupakan kegiatan yang sudah dipikirkan atau sudah dianalisis secara matang yang mengarah pada upaya peningkatan ekonomi negara tersebut. Dengan demikian, analisis ekonomi dalam melaksanakan perdagangan mulai diterapkan oleh kaum merkantilis tersebut. Karena itu, kaum merkantilis dianggap sebagai orang-orang pertama yang melakukan kajian dan analisis ekonomi secara baik.

Setelah masa *merkantilisme*, muncul masa *Physiocrat* yang dipelopori oleh Francois Quesnay. Pada masa Quesnay ini pemikiran ekonomi mulai dibicarakan secara teoritis. Pemikiran tentang ekonomi dimuat dalam buku Quesnay yang berjudul *Analyse du Tableau Economique* pada tahun 1758. Tesis dari Francois Quesney yaitu bahwa tanah atau alam adalah sumber dasar kemakmuran. Selanjutnya *Quesney* berpendapat bahwa: *jika masyarakat ekonomi dibiarkan berusaha dengan bebas dan setiap individu dibebaskan untuk memperoleh laba dan pendapatan yang sebesar-besarnya dengan kebebasan yang sebesar-besarnya maka harmoni ekonomi akan tercapai dengan sendirinya*. Pendapat Quesnay inilah yang dikenal dengan *teori harmoni* yaitu bahwa ekonomi ibarat tubuh manusia dimana satu bagian berhubungan dengan bagian lain yang merupakan satu kesatuan yang bekerja dengan sendirinya. Kepercayaan akan hukum alam mempunyai ekspresi praktis dalam doktrin *laissez faire, laissez passer, le monde va alors de lui meme* (biarkan berusaha secara bebas, berdagang secara bebas, maka dunia akan berputar dengan sendirinya). Selain itu, Quesnay juga berpendapat bahwa *setiap orang berusaha memperoleh pendapatan yang sebesar-besarnya dengan pengorbanan yang sekecil-kecilnya*. Karena itulah, paham *physiocrat* dianggap sebagai *aliran atau mazhab pertama dalam ekonomi* dan merupakan cikal bakal ekonomi kapitalis.

---

*Bab 1. Sistem Ekonomi Islam*
*5*

在重商主义时期，通常将贸易作为其经济实力的国家希望获得更有利的贸易差额，即出口额大于进口额，或贸易顺差。为达此目的，许多国家采用能够抑制进口的方法，例如关税政策和进口管制。关税政策和进口管制是经过深思熟虑或成熟分析的活动，旨在提升该国经济。因此，贸易中的经济分析开始被这些重商主义者所应用。所以，重商主义者被认为是第一批进行了良好经济研究和分析的人。

在*重商主义*时期之后，出现了由弗朗斯瓦·魁奈开创的*重农学派*时期。在魁奈这个时期，经济思想开始被理论化地讨论。关于经济的思想载于魁奈1758年出版的名为《经济表分析》的书中。弗朗斯瓦·魁奈的论点是，土地或自然是繁荣的基本来源。接下来，*魁奈*认为：*如果经济社会被允许自由经营，每个个体都被解放出来以最大的自由去获取尽可能大的利润和收入，那么经济和谐将自然而然地实现*。魁奈的这一观点被称为*和谐理论*，即经济如同人体，其中一个部分与其他部分相联系，构成一个能自行运作的整体。对自然法则的信仰在*自由放任，自由通行，世界就会自行运转*的学说中具有实际的表达。此外，魁奈还认为*每个人都试图以最小的牺牲获得最大的收入*。因此，*重农学派*被认为是*经济学中的第一个学派或流派*，并且是资本主义经济的雏形。

---

*第1章. 伊斯兰经济体系*
*5*

During the mercantilist era, countries that engaged in trade as their economic strength generally desired a better balance of trade, meaning a higher export value compared to import value, or a trade surplus. To achieve this goal, many countries used methods to suppress imports, such as tariff policies and import controls. Tariff policies and import controls were well-thought-out or thoroughly analyzed activities aimed at improving the country's economy. Thus, economic analysis in conducting trade began to be applied by these mercantilists. Therefore, mercantilists are considered the first to conduct proper economic studies and analysis.

After the *mercantilist* era, the *Physiocrat* era emerged, pioneered by Francois Quesnay. During Quesnay's time, economic thought began to be discussed theoretically. Economic ideas were published in Quesnay's book titled *Analyse du Tableau Economique* in 1758. Francois Quesnay's thesis was that land or nature is the fundamental source of prosperity. Furthermore, *Quesnay* argued that: *if the economic society is left to strive freely and every individual is free to obtain the greatest possible profit and income with the greatest possible freedom, then economic harmony will be achieved on its own*. This opinion of Quesnay is known as the *harmony theory*, which states that the economy is like a human body where one part is connected to another, forming a whole that works on its own. The belief in natural law has a practical expression in the doctrine *laissez faire, laissez passer, le monde va alors de lui meme*. In addition, Quesnay also argued that *every person strives to obtain the greatest possible income with the least possible sacrifice*. Therefore, the *Physiocrat* school of thought is considered the *first school or doctrine in economics* and is the forerunner of capitalist economics.

---

*Chapter 1. Islamic Economic System*
*5*


Michetta

*Yeşilköy’de İtalyan Bakery Michetta*

米凯塔

*位于耶希尔科伊的意式烘焙坊米凯塔*

Michetta

*Italian Bakery Michetta in Yeşilköy*


~ BAB V ~

PERUMUSAN MASALAH PENELITIAN

A. Pengertian Rumusan Masalah
Rumusan masalah dalam sebuah proposal penelitian adalah hal paling mendasar. Rumusan masalah akan menjadi penentu apa bahasan yang akan dilakukan dalam penelitian tersebut. Pertanyaan-pertanyaan yang diajukan dalam perumusan masalah, kemudian akan dijawab dalam proses penelitian dan tertuang secara sistematis dalam laporan penelitian.

Semua bahasan dalam laporan penelitian, termasuk juga semua bahasan mengenai kerangka teori dan metodologi yang digunakan, semuanya mengacu pada perumusan masalah. Oleh karena itu, ia menjadi titik sentral karena menjadi fokus utama yang akan menentukan arah penelitian. Rumusan masalah adalah “suatu masalah yang terjadi apabila seseorang berusaha mencoba suatu tujuan

---

METODOLOGI PENELITIAN EKONOMI DAN BISNIS ISLAM | 105

~ 第五章 ~

研究问题的表述

A. 问题表述的定义
研究提案中的问题表述是最基础的部分。问题表述将决定该研究中要进行哪些讨论。在问题表述中提出的问题，随后会在研究过程中得到解答，并系统地体现在研究报告中。

研究报告中的所有讨论，包括关于所使用的理论框架和方法论的所有讨论，都指向问题表述。因此，它成为核心要点，因为它是决定研究方向的主要焦点。问题表述是“当一个人试图尝试某个目标时出现的问题

---

伊斯兰经济与商业研究方法论 | 105

~ CHAPTER V ~

FORMULATION OF RESEARCH PROBLEMS

A. Definition of Problem Formulation
The problem formulation in a research proposal is the most fundamental aspect. The problem formulation will determine which discussions will be conducted in that research. The questions posed in the problem formulation will then be answered during the research process and systematically documented in the research report.

All discussions in the research report, including all discussions regarding the theoretical framework and the methodology employed, all refer to the problem formulation. Therefore, it becomes the central point as it is the main focus that will determine the direction of the research. The problem formulation is "a problem that arises when someone attempts to pursue a goal

---

ISLAMIC ECONOMICS AND BUSINESS RESEARCH METHODOLOGY | 105


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BIPI FACT
Pulau Okunoshima merupakan pulau di Jepang yang dijuluki pulau kelinci. Dulunya pulau ini merupakan pulau yang digunakan untuk menguji senjata kimia selama perang dunia II. Hari ini Okunoshima menjadi salah satu pulau yang paling favorit untuk dikunjungi oleh wisatawan terutama bagi pecinta cuddle-bunny.

BIPI 事实
大久野岛是日本的一座岛屿，绰号“兔子岛”。过去，这座岛屿是第二次世界大战期间用来测试化学武器的岛屿。如今，大久野岛已成为游客最喜欢参观的岛屿之一，特别是对于萌兔爱好者而言。

BIPI FACT
Okunoshima Island is an island in Japan nicknamed Rabbit Island.Formerly, this island was used to test chemical weapons during World War II. Today, Okunoshima has become one of the most popular islands for tourists to visit, especially for cuddle-bunny lovers.


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4 Destinasi wisata di Saudi buat yang berjiwa petualang

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TRAVEL ETC.id

4 Tourist Destinations in Saudi for the Adventurous

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FORA DE CASA

Lisboa vai ter mais 9 mil lugares para estacionar até 2027

户外出行

到2027年，里斯本将新增9000个停车位

OUT AND ABOUT

Lisbon to have 9,000 more parking spaces by 2027


# PHỤ LỤC 1
## PHIẾU ĐIỀU TRA
### CHẤT LƯỢNG CÔNG CHỨC CẤP XÃ
(Công chức cấp xã tự đánh giá)

Để có thêm cơ sở thực tiễn phục vụ cho việc nghiên cứu đề tài: "Nâng cao chất lượng công chức cấp xã ở huyện Thanh Trì, thành phố Hà Nội", rất mong Ông/bà cho ý kiến trả lời của mình theo những câu hỏi dưới đây.

### Ⅰ. THÔNG TIN CHUNG

| Họ và tên |  |
|:-----------|--|
| Ngày sinh |  |
| Giới tính |  |
| Điện thoại |  |
| Địa chỉ |  |
| Cơ quan công tác |  |
| Chức vụ công tác |  |

### Ⅱ. ĐÁNH GIÁ CHẤT LƯỢNG CÔNG CHỨC CẤP XÃ
*(Hãy khoanh tròn vào phương án lựa chọn và cung cấp thông tin vào chỗ trống)*

1. Chức vụ, chức danh công tác hiện tại:....

2. Ngành nghề được đào tạo:.....

3. Ông bà hãy cho biết thâm niên công tác của mình?

A. Dưới 1 năm

B. Từ 1 đến 5 năm

C. Từ 5 đến 10 năm

D. Trên 10 năm
4. Xin Ông/bà cho biết:

*a. Ông, bà có trình độ chuyên môn-nghiệp vụ ở mức nào dưới đây?*

A.Chưa qua đào tạo

B.Sơ cấp

C.Trung cấp

D.Cao đẳng

E. Đại học

F. Thạc sỹ

G. Tiến sỹ

# 附录 1

## 乡级公务员素质调查问卷
（乡级机构自评用）

为进一步为 “提升河内市青池县乡级公务员素质” 课题研究提供实证支撑，恳请您根据以下问题如实反馈您的意见。

### Ⅰ. 基本信息

| 姓名 |  |
|:-----------|--|
| 出生日期 |  |
| 性别 |  |
| 电话 |  |
| 地址  |  |
| 工作单位 |  |
| 职务 |  |

### Ⅱ. 乡级公务员素质评价
（请圈选您选择的选项，并在空白处填写相关信息）

1. 当前职务、职称：....

2. 所学专业：.....

3. 请问您的工龄是？

A. 1年以下

B. 1至5年

C. 5至10年

D. 10年以上

4. 请问您：

*a. 您的专业技术水平处于以下哪个级别？*

A.未经培训

B. 初级

C. 中级

D. 大专

E. 大学

F. 硕士

G. 博士

# APPENDIX 1

## SURVEY FORM

### QUALITY OF COMMUNE-LEVEL CIVIL SERVANTS

(Self-assessment by commune-level civil servants)

To obtain more practical grounds for the research project: "Improving the quality of commune-level civil servants in Thanh Tri District, Hanoi City," we kindly request you to provide your answers to the following questions.

###Ⅰ. GENERAL INFORMATION

| Full name |  |
|:-----------|--|
| Date of birth  |  |
| Gender |  |
| Phone number |  |
| Address |  |
| Employing Agency |  |
| Position/Title |  |

### Ⅱ. ASSESSMENT OF THE QUALITY OF COMMUNE-LEVEL CIVIL SERVANTS
*(Please circle your chosen option and fill in the blanks)*

1. Current position, title:....

2. Field of training:.....

3. Please state your years of work experience?

A. Less than 1 year

B. From 1 to 5 years

C. From 5 to 10 years

D. Over 10 years

4. Please indicate:

*a. What is your level of professional expertise from the options below?*

A.No formal training

B.Elementary level

C.Intermediate level

D.College diploma

E.University degree

F.Master's degree

G.Doctoral degree


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AKIRA TORIYAMA
Historia

TOYOTARÔ
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DRAGON BALL 超
SUPER

EL "PRESAGIO" DEL DESPERTAR DE SON GOKU

8

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鸟山明
原作

丰太郎
作画

龙珠超
超

孙悟空觉醒的“预兆”

8

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AKIRA TORIYAMA
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DRAGON BALL SUPER
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THE "OMEN" OF SON GOKU'S AWAKENING

8

Planeta Cómic


CNN
PORTUGAL

CNN
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Região de Lisboa concentra a maior parte das cinco mil novas vagas do pré-escolar

CNN
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CNN
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里斯本大区集中了学前教育新增五千个学位中的大部分名额

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PORTUGAL

CNN
PORTUGAL
Lisbon Region accounts for most of the five thousand new preschool spots


ล่องเรือ อันซีนลานตะบูน
ชุมชนบ้านท่าระแนะ ตราด

塔汶树林秘境游船
塔拉内村社区 达叻府

Unseen Taboon Grove Boat Trip
Ban Tha Ranae Community, Trat


먹는것엔 진심인편

유지어터는 꾸 봐야하는

닭가슴살
대체 음식

对吃很认真的人

身材管理者必看

鸡胸肉
替代食物

The type who is serious about food

A Must-See for maintenance dieters

Chicken Breast
Alternative Foods


Karaköy'ün en lezzetli balık dürümü

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จองกันข้ามปี

清迈极致私密住宿

跨年预订

Suritevit Resort Chiang Mai

New Year’s Eve Reservations


RVBEN DARIO

Antología Poética

LOS CUATRO VIRNTOS

n

ε

s

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鲁文·达里奥

诗歌选集

四方之风

n

ε

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o

Rubén Darío
Poetic Anthology
The Four Winds

n

ε

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新美南吉‖作·黑井 健‖絵
手ぶくろを買いに

新美南吉‖作·黑井 健‖絵
去买手套

Written by Nankichi Niimi · Illustrated by Ken Kuroi
Going to Buy Mittens


印度尼西亚首家
啵乐乐主题公园

P


KARTOFFELGRATIN

MEGA LECKER

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POTATO GRATIN

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İstanbul'da Sonbahar Kafeleri

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伊斯坦布尔的秋季咖啡馆

ESPRESSOLAB

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Autumn Cafes in Istanbul

ESPRESSOLAB

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สระว่ายน้ำลอยฟ้า
MYS Khaoyai


The most unusual things about the Sarrià neighborhood


《冒险家萨拉卡因》 皮奥・巴罗哈


Ápice
Agência de Viagens

LIBERDADE DE VOAR
NUM HORIZONTE QUALQUER

顶点
旅行社

飞行的自由
飞向任何地平线

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FREEDOM TO FLY
TO ANY HORIZON


組合せに辿り着く。思想やアイデアを分解するとこれらの組合せに帰着すると考えるよりも、思想やアイデアを表現する文章や発話を、「矢印」と「要素」から成るものである「構造」、として再構成できることから、逆に考えて思想やアイデアが「要素」と「矢印」の組合せに帰着するに違いないと推定される、と考えた方が解り易いかも知れない。

一つの文章あるいは発話を複数の分析者に再構成させると、ほほ同じ形式の「構造」が出現するという事実がこれを裏付ける。この事実は先に述べた受講者に対するマップ技法の提示と実習から得られた。さらにこれは、再構成作業を文章あるいは発話の先頭から、これを機械的に分析するという方法を受講者に指示した結果得られたものであり、決して全体を把握してから「構造」を再構成したものではない、という点もこの推定の確からしさを強化する。
図 3 構造の構成

構造を構成するものは「結合」と「分流」と「合流」であり、これらから構成される構造は、必然的に二次元的な表現となる。

ここでは、三種類の組合せを「結合」と「合流」と「分流」と呼ぶことにする。「結合」」は思想あるいはアイデアの材料であるところの「要素」が「矢印」により別の「要素」へとつながることである。「合流」は「要素」と「要素」あるいはそれ以上の「要素」から出た「矢印」が一つの「要素」に流れ込むことである。「分流」はある「要素」から「矢印」で結ばれた複数の「要素」が流れ出ることである。ここで流れるというイメージを用いたのは、思想あるいはアイデアが時間的にあるいは論理上展開するもの、つまり方向性を持つものだからである。

強調すべき点は、三種類のもののうち「結合」こそ一次元的なものであるが、「合流」と「分流」は二次元的なものである、すなわち思想やアイデアとして、「要素」の群を「結合」、「合流」、「分流」で結んで表現したものは必ず二次元的な「構造」を持つのである。

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最终归结为组合。与其认为将思想或点子分解后会归结为这些组合，不如从表达思想或点子的文章或发言可以重构为由“箭头”和“要素”构成的“结构”这一点出发，反过来推断思想或点子必定归结为“要素”和“箭头”的组合，这样思考可能更容易理解。

让多位分析者重构一篇文章或一段发言，几乎都会出现相同形式的“结构”，这一事实印证了这一点。这一事实是从前述向学员展示地图技法并进行实习中得出的。此外，这也是指导学员从文章或发言的开头开始，机械地分析并进行重构作业所得到的结果，绝非在把握整体之后再重构“结构”，这一点也增强了此推断的可靠性。
图 3 结构的构成

构成结构的是“结合”、“分流”和“合流”，由这些构成的结构必然成为二维表达。

在此，我们将三种组合称为“结合”、“合流”和“分流”。“结合”是指作为思想或点子材料的“要素”通过“箭头”连接到另一个“要素”。“合流”是指从“要素”与“要素”或更多“要素”发出的“箭头”汇入一个“要素”。“分流”是指从某个“要素”通过“箭头”连接的多个“要素”流出。这里使用“流”的意象，是因为思想或点子是在时间上或逻辑上展开的，即具有方向性。

需要强调的是，在这三种类型中，“结合”才是一维的，而“合流”和“分流”是二维的，也就是说，作为思想或点子，用“结合”、“合流”、“分流”连接并表现的“要素”群，必定具有二维的“结构”。

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82

One arrives at combinations. Rather than thinking that thoughts or ideas, when decomposed, are reduced to these combinations, it might be easier to understand by reasoning conversely: because sentences or utterances expressing thoughts or ideas can be reconstructed as a "structure" composed of "arrows" and "elements," it is inferred that thoughts or ideas must themselves be reducible to combinations of "elements" and "arrows."

The fact that "structures" of almost the same form emerge when multiple analysts reconstruct a single sentence or utterance supports this. This fact was obtained from the presentation and practice of mapping techniques to the participants mentioned earlier. Furthermore, the certainty of this inference is also reinforced by the point that this was obtained as a result of instructing participants to perform the reconstruction work by mechanically analyzing the sentence or utterance from its beginning, and by no means was the "structure" reconstructed after grasping the whole.

Figure 3 Composition of Structure

The things that constitute a structure are "connection," "divergence," and "convergence," and a structure composed of these inevitably becomes a two-dimensional representation.

Here, we will refer to the three types of combinations as "connection," "convergence," and "divergence." "Connection" is when an "element," which is the material of a thought or idea, is linked to another "element" by an "arrow." "Convergence" is when "arrows" originating from two or more "elements" flow into a single "element." "Divergence" is when multiple "elements" linked by "arrows" flow out from a certain "element." The image of "flowing" is used here because thoughts or ideas are things that develop temporally or logically, that is, they possess directionality.

The point to emphasize is that among the three types, "connection" is inherently one-dimensional, whereas "convergence" and "divergence" are two-dimensional. In other words, any expression of thoughts or ideas formed by linking a group of "elements" using "connection," "convergence," and "divergence" will necessarily possess a two-dimensional "structure."

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82


~ BAB Ⅸ~
VARIABEL PENELITIAN / 229

~ BABⅩ~
DATA PENELITIAN / 245

~ BAB Ⅺ ~
TEKNIK PENGUMPULAN DATA / 257

A. Metode Pengumpulan Data .....258
1. Angket .....258
2. Wawancara .....264
3. Observasi .....266
4. Studi Dokumentasi .....269
5. *Focus Group Discussion* .....270
6. Tes .....270

~ BAB Ⅻ ~
SITASI DAN PARAFRASA / 273

A. Sitasi .....273
1. Pengertian .....273
2. Ketentuan .....274
3. Kegunaan .....275
4. Sumber .....276
5. Gaya Penulisan .....277
6. Gaya sitasi (*citation style*) .....277
7. Cara Sitasi .....279
8. Software dan Contoh Sitasi .....284
1. Pengertian .....287
2. Kegunaan Parafrasa .....288
3. Ciri dan Tujuan Parafrasa .....289
4. Jenis-jenis Parafrasa .....289
5. Teknik Parafrasa .....290
6. Contoh Parafrasa .....292
7. Parafrasa dan Plagiarisme .....296

---

METODOLOGI PENELITIAN EKONOMI DAN BISNIS ISLAM | ⅶ

~ CHAPTER Ⅸ ~
RESEARCH VARIABLES / 229

~ CHAPTER Ⅹ ~
RESEARCH DATA / 245

~ CHAPTER Ⅺ ~
DATA COLLECTION TECHNIQUES / 257

A. Data Collection Methods .....258
1. Questionnaire .....258
2. Interview .....264
3. Observation .....266
4. Documentary Study .....269
5. *Focus Group Discussion* .....270
6. Test .....270

~ CHAPTER Ⅻ ~
CITATION AND PARAPHRASE / 273

A. Citation .....273
1. Definition .....273
2. Guidelines .....274
3. Uses .....275
4. Sources .....276
5. Writing Style .....277
6. Citation Style (*citation style*)  .....277
7. How to Cite .....279
8. Software and Citation Examples .....284
1. Definition .....287
2. Uses of Paraphrase .....288
3. Characteristics and Purpo

ses of Paraphrase .....289
4. Types of Paraphrase .....289
5. Paraphrasing Techniques .....290
6. Paraphrase Examples .....292
7. Paraphrase and Plagiarism .....296

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ISLAMIC ECONOMICS AND BUSINESS RESEARCH METHODOLOGY | ⅶ


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ファーストステージ   リアル

2月19日(水)13:00

第一阶段 现场

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I = I (m, r, Q, T)
I = I (er, r, Q, T)
I = I (er, m, r, Q, T)
m = tingkat marjin
er = equivalen bagi hasil
r = expected rate of profit
Q = GNP
T = teknologi

10.7. Larangan Investasi Dalam Islam

Meskipun pengertian investasi dalam ekonomi Islam merupakan usaha untuk mendapatkan tambahan kekayaan melalui usaha, namun tidak semua usaha yang akan memberikan keuntungan atau tambahan harta boleh dilakukan. Ada beberapa aspek yang harus diperhatikan dalam investasi yang Islami, yaitu:

1) *Terhindar dari negative-list* bidang usaha (barang haram, alkohol, jasa keuangan berbasis riba/bunga, judi, senjata gelap, pornografi, patung-patung pemujaan). Dalam hal ini investor Muslim dilarang untuk berinvestasi pada bidang-bidang usaha tersebut, secara akidah memang dilarang (haram).

2) *Terbebas dari unsur riba*, artinya bahwa investasi yang dilakukan bukan didasarkan pada keinginan untuk mendapat bunga *(interest atau riba)* dan melakukan investasi dimana sumber modalnya atau harta yang diivestasikan dari pinjaman yang didasarkan pada bunga *(riba)*.

3) *Mendatangkan manfaat finansial.* Ini berarti bahwa investasi yang memberikan *marginal efficiency of investment* lebih tinggi dan berada pada peringkat-peringkat atas harus menjadi prioritas investor.

4) *Dilarang* melakukan *investasi* dalam segala bentuk yang mengandung *spekulasi*, meskipun dalam bidang-bidang usaha yang diperbolehkan dalam Islam. Spekulasi merupakan kegiatan yang bersifat untung-untungan tanpa perhitungan

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224

*Bab 10. Teori Investasi Islam*

224

I = I (m, r, Q, T)
I = I (er, r, Q, T)
I = I (er, m, r, Q, T)
m = 投资边际效率
er = 等价收益
r = 预期利润率
Q = 国民生产总值
T = 技术

10.7. 伊斯兰教中的投资禁令

尽管在伊斯兰经济中，投资的定义是通过商业活动来获取额外财富的努力，但并非所有能带来利润或增加财富的商业活动都可以进行。在伊斯兰投资中，有几个方面需要注意，即：

1) *避免涉足负面清单*上的业务领域（非法商品、酒精、基于里巴/利息的金融服务、赌博、非法武器、色情制品、偶像崇拜物）。在这种情况下，穆斯林投资者被禁止投资于这些业务领域，从信仰角度来看，这些确实是被禁止的（非法的）。

2) *不含里巴成分*，这意味着所进行的投资并非基于获取利息*（interest 或 riba）*的愿望，并且不投资于其资本来源或投资资产来自基于利息*（riba）*贷款的项目。

3) *带来财务效益。* 这意味着提供更高*投资边际效率*且排名靠前的投资应成为投资者的优先选择。

4) *禁止*进行任何形式的包含*投机*成分的*投资*，即使是在伊斯兰教允许的业务领域。投机是一种没有经过计算、纯属碰运气的活动。

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224
*第10章 伊斯兰投资理论*

224

I = I (m, r, Q, T)
I = I (er, r, Q, T)
I = I (er, m, r, Q, T)
m = marginal return
er = equivalent return
r = expected rate of profit
Q = GNP
T = technology

10.7. Prohibition of Investment in Islam

Although the understanding of investment in Islamic economics is an effort to gain additional wealth through business, not all businesses that will provide profit or additional assets are permissible. There are several aspects that must be considered in Islamic investment, namely:

1) *Avoiding the negative-list* of business sectors (haram goods, alcohol, financial services based on riba/interest, gambling, illicit weapons, pornography, idolatrous statues). In this case, Muslim investors are prohibited from investing in these business sectors, as they are forbidden (haram) according to creed.

2) *Free from elements of riba*, meaning that the investment undertaken is not based on the desire to obtain interest *(interest or riba)* and not investing where the source of capital or the invested assets are from loans based on interest *(riba)*.

3) *Bringing financial benefits.* This means that investments that provide a higher *marginal efficiency of investment* and are in the top ranks should be a priority for investors.

4) *Prohibited* from *investing* in any form that contains *speculation* , even in business sectors permitted in Islam. Speculation is an activity that is based on chance without calculation.

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224
*Chapter 10. Islamic Investment Theory*

224


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115

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УНХУ. Под руководством Д.Жданова проведена перепись 1937 года. В августе 1937 года – арестован органами НКВД. В декабре 1938 года освобожден «за недоказанностью вины».

Лятиев Андрей Васильевич. Родился в 1891 году в с. Шошка совр. Усть-Вымского района. Образование высшее. Окончил в 1932 году Академию соцземледелия в Москве. Работал директором опытного поля Коми облземуправления. В конце февраля 1935 года А.В.Лятиев назначен начальником УНХУ облплана при Коми облисполкоме. В этой должности он проработал до октября того же года.

Ширюков Михаил Гаврилович. Родился в 1907 году в д. Русские-Парки Пензенской губернии. Образование высшее. Окончил Ленинградский плановый институт в 1935 году. По окончании института по разнарядке направлен в Сыктывкар. С сентября 1935 по август 1937 года – заместитель начальника УНХУ облплана при Коми облисполкоме. С августа 1937 по май 1938 года – начальник УНХУ Коми АССР. С мая 1938 по май 1939 года – заместитель начальника УНХУ Коми АССР. Освобожден от должности в связи с выездом за пределы республики. В феврале–июне 1938 года временно исполнял обязанности начальника УНХУ Н.С.Пунегов.

*Война идет по Европе. Она на пороге нашего Отечества. Эстафету руководства статистическим органом Коми АССР подхватывает женщина, которая несет ее до переломного в Великой Отечественной войне 1943 года –*

Шумкова Ксения Александровна. Родилась в 1899 году в Ленском районе Архангельской области, русская. Образование незаконченное среднее. Окончила двухклассное училище в с. Глотово. В 1922-1923 годах училась в совпартшколе в г. Усть-Сысольске. После ее окончания работала на руководящих должностях в партийных, советских и хозяйственных органах. До перехода на работу в органы госстатистики работала секретарем Сыктывкарского горсовета. В июне 1938 года назначена начальником УНХУ Коми АССР. Под руководством К.А.Шумковой проведена перепись 1939 года. Избиралась депутатом Верховного Совета Коми АССР 1-го созыва. В должности начальника УНХУ проработала до апреля 1943 года.

*Сменяет ее на посту*

Худяев Николай Алексеевич. Родился в 1896 году. Образование высшее. Окончил Ленинградский институт советского права в 1935 году. С мая 1943 года – начальник Статистического управления Коми АССР (с ноября 1944 года – начальник управления статистики Уполномоченного Госплана СССР по Коми АССР).

*1945 – год победы в Великой Отечественной войне и год подсчетов перенесенных лишений, утраченных народных богатств, потерь. Но в 1946 году страна начала возрождаться из руин. Во главе государственного статистического учета в республике работает*

Иванов Павел Павлович. Родился в 1895 году в д. Выра Ленинградской области, русский. Образование незаконченное высшее, в 1920–1923 годах учился на экономическом факультете Иркутского, затем Московского университетов. В 1929 году окончил Ленинградский политехникум. В Коми республику приехал в составе экспедиции Ленинградского научно-исследовательского института полярного земледелия в 1941 году. С ноября 1944 года – в управлении уполномоченного Госплана СССР по Коми АССР. С февраля 1946 по январь 1948 года – начальник Статуправления Коми АССР.

*На долгие годы на статистическую «вахту» заступает*

115

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国民经济核算局。在德.日丹诺夫的领导下进行了1937年的人口普查。1937年8月，被内务人民委员部（НКВД）逮捕。1938年12月，因“证据不足”获释。

安德烈·瓦西里耶维奇·利亚季耶夫。生于1891年，现乌斯季维姆区绍什卡村。高等教育。1932年毕业于莫斯科社会主义农业学院。曾任科米州土地管理局试验场场长。1935年2月底，А.В.利亚季耶夫被任命为科米州执行委员会州计划委员会国民经济核算局局长。他担任此职务直至同年10月。

米哈伊尔·加夫里洛维奇·希罗科夫。生于1907年，奔萨省俄罗斯-帕尔基村。高等教育。1935年毕业于列宁格勒计划学院。毕业后按分配派往瑟克特夫卡尔。1935年9月至1937年8月 – 科米州执行委员会州计划委员会国民经济核算局副局长。1937年8月至1938年5月 – 科米苏维埃社会主义自治共和国国民经济核算局局长。1938年5月至1939年5月 – 科米苏维埃社会主义自治共和国国民经济核算局副局长。因调离共和国而解除职务。1938年2月至6月，Н.С.普涅戈夫曾临时代理国民经济核算局局长职务。

*战争席卷欧洲。它已兵临我们祖国的门槛。科米苏维埃社会主义自治共和国统计机构的领导接力棒传到了一位女性手中，她一直负责到伟大的卫国战争转折点的1943年 –*

克谢尼娅·亚历山德罗夫娜·舒姆科娃。生于1899年，阿尔汉格尔斯克州连斯基区，俄罗斯族。中等教育未完成。毕业于格洛托沃村两年制学校。1922-1923年在乌斯季-瑟索尔斯克市苏维埃党校学习。毕业后在党、苏维埃和经济部门担任领导职务。调至国家统计部门工作前，任瑟克特夫卡尔市苏维埃秘书。1938年6月被任命为科米苏维埃社会主义自治共和国国民经济核算局局长。在К.А.舒姆科娃的领导下进行了1939年的人口普查。当选为科米苏维埃社会主义自治共和国第一届最高苏维埃代表。担任国民经济核算局局长职务直至1943年4月。

*接替她职位的是*

尼古拉·阿列克谢耶维奇·胡佳耶夫。生于1896年。高等教育。1935年毕业于列宁格勒苏维埃法律学院。自1943年5月起 – 任科米苏维埃社会主义自治共和国统计局局长（自1944年11月起 – 任苏联国家计划委员会驻科米苏维埃社会主义自治共和国全权代表统计局局长）。

*1945年 – 伟大的卫国战争胜利之年，也是清点所遭受的苦难、损失的国民财富和伤亡的一年。但到了1946年，国家开始从废墟中复兴。领导共和国国家统计工作的是*

帕维尔·帕夫洛维奇·伊万诺夫。生于1895年，列宁格勒州维拉村，俄罗斯族。高等教育未完成，1920–1923年先后在伊尔库茨克大学和莫斯科大学经济系学习。1929年毕业于列宁格勒理工学院。1941年随列宁格勒极地农业科学研究院考察队来到科米共和国。自1944年11月起 – 在苏联国家计划委员会驻科米苏维埃社会主义自治共和国全权代表处工作。1946年2月至1948年1月 – 任科米苏维埃社会主义自治共和国统计局局长。

*长期以来，坚守在统计“岗位”的是*

115

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UNKHU. Under the leadership of D. Zhdanov, the 1937 census was conducted. In August 1937 – he was arrested by NKVD organs. In December 1938, he was released «for lack of evidence of guilt».

Lyatiev Andrey Vasilyevich. Born in 1891 in the village of Shoshka, modern Ust-Vymsky District. Higher education. Graduated in 1932 from the Academy of Socialist Agriculture in Moscow. Worked as the director of the experimental farm of the Komi Oblast Land Administration. In late February 1935, A.V. Lyatiev was appointed head of the UNKHU of the Oblast Planning Commission under the Komi Oblast Executive Committee. He worked in this position until October of the same year.

Shirokov Mikhail Gavrilovich. Born in 1907 in the village of Russkiye Parki, Penza Governorate. Higher education. Graduated from the Leningrad Planning Institute in 1935. Upon graduation from the institute, he was assigned to Syktyvkar. From September 1935 to August 1937 – Deputy Head of the UNKHU of the Oblast Planning Commission under the Komi Oblast Executive Committee. From August 1937 to May 1938 – Head of the UNKHU of the Komi ASSR. From May 1938 to May 1939 – Deputy Head of the UNKHU of the Komi ASSR. Relieved of his duties due to his departure from the republic. From February to June 1938, N.S. Punegov temporarily served as acting head of the UNKHU.

*War is raging across Europe. It is on the threshold of our Fatherland. A woman takes up the baton of leadership of the statistical body of the Komi ASSR, carrying it until the turning point in the Great Patriotic War in 1943 –*

Shumkova Ksenia Aleksandrovna. Born in 1899 in Lensky District, Arkhangelsk Oblast, Russian. Incomplete secondary education. Graduated from a two-grade school in the village of Glotovo. In 1922-1923, she studied at the Soviet Party School in Ust-Sysolsk. After graduating, she worked in leadership positions in Party, Soviet, and economic bodies. Before transferring to work in state statistics agencies, she worked as secretary of the Syktyvkar City Council. In June 1938, she was appointed Head of the UNKHU of the Komi ASSR. Under the leadership of K.A. Shumkova, the 1939 census was conducted. She was elected as a deputy of the Supreme Soviet of the Komi ASSR of the 1st convocation. She worked as Head of the UNKHU until April 1943.

*She is succeeded in the post by*

Khudyaev Nikolay Alekseevich. Born in 1896. Higher education. Graduated from the Leningrad Institute of Soviet Law in 1935. From May 1943 – Head of the Statistical Directorate of the Komi ASSR (from November 1944 – Head of the Statistics Department of the Plenipotentiary of the USSR State Planning Committee for the Komi ASSR).

*1945 – the year of victory in the Great Patriotic War and a year of calculating the endured hardships, lost national wealth, and casualties. But in 1946, the country began to rise from the ruins. At the head of state statistical accounting in the republic is*

Ivanov Pavel Pavlovich. Born in 1895 in the village of Vyra, Leningrad Oblast, Russian. Incomplete higher education; from 1920–1923, he studied at the Faculty of Economics of Irkutsk University, then Moscow University. In 1929, he graduated from the Leningrad Polytechnic. He came to the Komi Republic as part of an expedition of the Leningrad Research Institute of Polar Agriculture in 1941. From November 1944 – in the administration of the Plenipotentiary of the USSR State Planning Committee for the Komi ASSR. From February 1946 to January 1948 – Head of the Statistical Directorate of the Komi ASSR.

*Taking over the statistical "watch" for many years to come is*


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