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El "Kitab al-ʻamal bi-l-asṭurlāb" (llibre de l'ús de l'astrolabi) d'Ibn al-Samḥ

estudi i traducció

Per començar, heus ací un breu vocabulari dels mots que haurem d'utilitzar
constantment, al costat de llurs respectives equivalències aràbigues. Els hem
traduïts al català seguint el criteri de J. M. Millàs i Vallicrosa, talment com es
reflecteix en la seva obra clàssica sobre el tema, escrita en la llengua esmentada
, o sia, a l'Assaig d'història de les idees físiques i matemàtiques a la Catalunya
Medieval. La mare (al-umm): caixa cilíndrica amb un fons de poc gruix dividit en
quatre parts ...

Ungkapan-ungkapan filsafat sejarah barat dan timur

penjelasan berdasarkan kesadaran sejarah

penjelasan berdasarkan kesadaran sejarah Sartono Kartodirjo. an imperialistis
ini disertai pula dengan perlombaan dalam perseryataan yang tidak sedikit
membantu meningkatnya ketegangan, internasional. Akibat lain kemajuan
materiil ialah munculnya golongan tengahan (middenstand) di bidang politik
dengan ide liberalismenya. Di Eropa Barat liberalisme menang di segala bidang
dan karena adanya perlawanan yang gigih dari orang-orang liberal melawan
ancien regime dan ...

Fiqh Us-Sunnah

Purification and Prayer

Fiqh-us-Sunnah Volume 1 is about Fiqh ruling on Rules and Regulations of Purification and Prayer that goes back to the Qur'an and Sunnah and As-Sayyid Sabiq has dealt with all four madhahib objectively, with no preferential treatment to any. The author presents and discusses a variety of viewpoints on the various matters of practice.

Sa'eed reported, “'Ibadah ibn as-Samit was the imam for the people. One day he
went to the morning prayer and the caller to prayer made the iqamah for the
prayer. 'Ibadah kept quiet until he prayed the witr prayer and then he led them in
the morning prayer.” Sa'eed ibn Jubair reported that Ibn 'Abbas slept (one night),
woke up and told his servant, “Look to see what the people are doing.” (By that
time he had lost his eyesight). The servant returned and told him that they were ...

Amnesty, Enforcement and Tax Policy

Amnesties are widely used in society to rehabilitate past sinners, to collect resources, such as library books, that would otherwise be unrecoverable, and to make enforcement easier by reducing the ranks of delinquents. Over the past four years, tax amnesties have emerged as a major instrument of state revenue policy. Twenty states conducted amnesties. Record collections were made by New York ($360 million) and Illinois (income tax amnesty dollars 3.4% of collections). Amnesties took in dollars that would probably have escaped otherwise, and tax rolls were bolstered. Tax amnesties also have costs, however. They may anger honest taxpayers, diminish the legitimacy of the tax system by pardoning past evasion, and decrease compliance by making future amnesties seem more likely. Shou1.d the federal government, aswirl in tax reform and suffering from an estimated $100 billion tax evasion problem, now offer an amnesty of its own? What type of federal program would most likely be offered? What would it be likely to accomplish? State tax amnesties have generally bean coupled with enhanced enforcement efforts, a feature intended to preserve the legitimacy of the tan system. The amnesty/enforcement combination twists the penalty schedule, lowering it non raising it later, in that way encouraging prompt payment. With no past sins to hide, future compliance also becomes less costly, hence more probable. Any federal amnesty, we predict, would be accompanied by a strengthening of enforcement. After reviewing the state experience, we speculatively estimate that a federal amnesty/enforcement to annual revenues on the order of $10 billion

Amnesties are widely used in society to rehabilitate past sinners, to collect resources, such as library books, that would otherwise be unrecoverable, and to make enforcement easier by reducing the ranks of delinquents.

State Tax Amnesty Programs

Eighteen States : November 1982-January 1986

amnesty in which a dollar ceiling applicable to certain taxpayers was imposed on
the waiver terms. Amnesty Eligibility Cut-off As stated earlier, generally, only civil
and criminal penalties attached to overdue tax liabilities as of a certain point in
time were waived. Alabama, Wisconsin, South Carolina, and Texas, however,
differed in this respect. Wisconsin's difference resulted from the "record date"
approach utilized under its amnesty. Wisconsin taxpayers with tax liabilities not ...