1,184 research outputs found

    Roles and Responsibilities Land Deed Official (PPAT) Of Tax Duty in the Implementation of Acquisition of Land and Buildings (BPHTB) Underpayment by the Taxpayers in Semarang

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    The purpose of this research are: 1) To identify and analyze the role of responsibility in the Land Deed Official BPHTB implementation of extant underpayment by the taxpayer in the city of Semarang. 2) To know and understand the procedures for implementing the tax collection of BPHTB the underpayment by the taxpayer in the city of Semarang. 3) To analyze the barriers and solutions in tax collection is less paid by the taxpayer in the city of Semarang.The methods of this research approach is empirical jurisdiction. Primary data was taken by the method of structured interviews, secondary data, and the data tertiary literature study and analysis by descriptive analytical method.Based on the results of data analysis concluded that: 1) The role and responsibilities of PPAT can vary in terms of solving problems regarding the lack of pay taxes BPHTB, first there are some of PPAT to omit some chapters in a deed of them, and some are not stated with a settlement notice or in the form of an appeal as officials land deed to the client or taxpayers.2) procession conducted by the tax authorities namely Apparatus State Civil circulate bills of underpayment of tax is intended to taxpayers who are still their underpayment of tax by nature force because the circulars issued by phisicus accordance with rule and regulations in force in accordance with Regulation Semarang City No. 2 of 2011 Chapter VII Article 15 paragraph 1 and 2. 3) Barriers often happens is that first were often there is an error in the calculation of the nominal value of the deposit amount of tax to be paid by the taxpayer to the local government, the second presence at the crux on the amount of tax rates provided to the taxpayer by the SPPTPBB both rural and urban, as well as the steps being taken are in accordance with agreed procedures, but it is still the amount of load that must be paid by the taxpayer. The solution to these problems that is better than the Land Deed Official should conduct socialization to the client then later if there is any underpayment of tax.Keywords: Empirical Juridical Review; Pay less Tax; Customs Tax Collection Procession Acquisition of Lan

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    چکیده هدف پژوهش حاضر ارزشیابی دور ة آموزشی الکترونیکی رشته کارشناسی ارشد مهندسی فنّاوری اطلاعات دانشگاههای تربیت مدرس ،خواجه نصیر الدین طوسی و امیرکبیر بر اساس الگوی رودریک سیمز است. در این تحقیق از روش توصیفی استفاده شده است. نمون ۀ آماری پژوهش 151 نفر از دانشجویان، استادان و آموزشیاران دور ة آموزش الکترونیکی رشتۀ کارشناسی ارشد مهندسی فنّاوری اطلاعات دانشگاههای تربیت مدرس، خواجه نصیرالدین طوسی و امیرکبیر بودند. در این پژوهش پایایی پرسشنامه 93/0 به دست آمد. نتایج نشان داد که دورههای آموزش الکترونیکی در دانشگاههای خواجه نصیر و تربیت مدرس غالباً در حد نسبتاً مطلوب ارزیاب ی شده و در دانشگاه امیرکبیر وضعیت مؤلفهها در مقایسه با نتایج خواجه نصیر و تربیت مدرس مطلوب تر ارزشیابی شده است

    Cetuximab Conjugated with Octreotide and Entrapped Calcium Alginate-beads for Targeting Somatostatin Receptors.

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    There is a need to formulate oral cetuximab (CTX) for targeting colorectal cancer, which is reported to express somatostatin receptors (SSTRs). Therefore, coating CTX with a somatostatin analogue such as octreotide (OCT) is beneficial. Alginate was used to coat CTX to facilitate delivery to the gastrointestinal tract (GIT). This study aimed to deliver CTX conjugated with OCT in the form of microparticles as a GIT-targeted SSTR therapy. Both CTX and OCT were conjugated using a solvent evaporation method and the conjugated CTX-OCT was then loaded onto Ca-alginate-beads (CTX-OCT-Alg), which were characterized for drug interactions using differential scanning calorimetry (DSC), and Fourier transform infrared spectra (FTIR). Moreover, the morphology of formulated beads was examined using a scanning electron microscope (SEM). The drug content and release profile were studied using UV spectroscopy. Finally, in vitro cytotoxicity of all compounds was evaluated. The results showed homogenous conjugated CTX-OCT with a diameter of 0.4 mm. DSC showed a delay in the OCT peak that appeared after 200 °C due to small polymer interaction that shifted the OCT peak. Moreover, FTIR showed no prominent interaction. SEM showed clear empty cavities in the plain Ca-alginate-beads, while CTX-OCT-Alg showed occupied beads without cavities. CTX-OCT-Alg had a negligible release in 0.1 N HCl, while the CTX-OCT was completely released after 300 min in phosphate buffer pH 7.4. All formulations showed good antiproliferative activity compared with free drugs. The formulated CTX-OCT-Alg are a promising platform for targeting colorectal cancer through GIT

    Observation of the Nernst signal generated by fluctuating Cooper pairs

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    Long-range order is destroyed in a superconductor warmed above its critical temperature (Tc). However, amplitude fluctuations of the superconducting order parameter survive and lead to a number of well established phenomena such as paraconductivity : an excess of charge conductivity due to the presence of short-lived Cooper pairs in the normal state. According to an untested theory, these pairs generate a transverse thermoelectric (Nernst) signal. In amorphous superconducting films, the lifetime of Cooper pairs exceeds the elastic lifetime of quasi-particles in a wide temperature range above Tc; consequently, the Cooper pairs Nernst signal dominate the response of the normal electrons well above Tc. In two dimensions, the magnitude of the expected signal depends only on universal constants and the superconducting coherence length, so the theory can be unambiguously tested. Here, we report on the observation of a Nernst signal in such a superconductor traced deep into the normal state. Since the amplitude of this signal is in excellent agreement with the theoretical prediction, the result provides the first unambiguous case for a Nernst effect produced by short-lived Cooper pairs

    Honey and its nutritional and anti-inflammatory value

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    Inflammation is the main key role in developing chronic diseases including cancer, cardiovascular diseases, diabetes, arthritis, and neurodegenerative diseases which possess a huge challenge for treatment. With massively compelling evidence of the role played by nutritional modulation in preventing inflammation-related diseases, there is a growing interest into the search for natural functional foods with therapeutic and preventive actions. Honey, a nutritional healthy product, is produced mainly by two types of bees: honeybee and stingless bee. Since both types of honey possess distinctive phenolic and flavonoid compounds, there is recently an intensive interest in their biological and clinical actions against inflammation-mediated chronic diseases. This review shed the light specifically on the bioavailability and bioaccessibility of honey polyphenols and highlight their roles in targeting inflammatory pathways in gastrointestinal tract disorders, edema, cancer, metabolic and cardiovascular diseases and gut microbiota

    Proteomic Profile of Reversible Protein Oxidation Using PROP, Purification of Reversibly Oxidized Proteins

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    Signal transduction pathways that are modulated by thiol oxidation events are beginning to be uncovered, but these discoveries are limited by the availability of relatively few analytical methods to examine protein oxidation compared to other signaling events such as protein phosphorylation. We report here the coupling of PROP, a method to purify reversibly oxidized proteins, with the proteomic identification of the purified mixture using mass spectrometry. A gene ontology (GO), KEGG enrichment and Wikipathways analysis of the identified proteins indicated a significant enrichment in proteins associated with both translation and mRNA splicing. This methodology also enabled the identification of some of the specific cysteine residue targets within identified proteins that are reversibly oxidized by hydrogen peroxide treatment of intact cells. From these identifications, we determined a potential consensus sequence motif associated with oxidized cysteine residues. Furthermore, because we identified proteins and specific sites of oxidation from both abundant proteins and from far less abundant signaling proteins (e.g. hepatoma derived growth factor, prostaglandin E synthase 3), the results suggest that the PROP procedure was efficient. Thus, this PROP-proteomics methodology offers a sensitive means to identify biologically relevant redox signaling events that occur within intact cells

    The pseudogap: friend or foe of high Tc?

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    Although nineteen years have passed since the discovery of high temperature superconductivity, there is still no consensus on its physical origin. This is in large part because of a lack of understanding of the state of matter out of which the superconductivity arises. In optimally and underdoped materials, this state exhibits a pseudogap at temperatures large compared to the superconducting transition temperature. Although discovered only three years after the pioneering work of Bednorz and Muller, the physical origin of this pseudogap behavior and whether it constitutes a distinct phase of matter is still shrouded in mystery. In the summer of 2004, a band of physicists gathered for five weeks at the Aspen Center for Physics to discuss the pseudogap. In this perspective, we would like to summarize some of the results presented there and discuss its importance in the context of strongly correlated electron systems.Comment: expanded version, 20 pages, 11 figures, to be published, Advances in Physic
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