ANALISIS PENERAPAN PP 23 TAHUN 2018 PADA WAJIB PAJAK UMKM (STUDI DI KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR UTARA)

The purpose of this re search is to analze  identify application PP No. 23 Year 2018 on Taxpayer MSMEs on Tax Service Office Pratama North Makassar.The data required in this study is primary data and secondary data. Data collection methods used in this study is the interview and documentary. Data analysis techniques used by kualitative analysis.  The results showed that the implementation of PP No. 23 Year 2018 on Taxpayer MSMEs on Tax Service Office Pratama North Makassar has been going well and is in accordance with the principles of tax collection. The lowered tax rate to 0.5%, cheap tax administration and easy deposit procedures illustrate the implementation of the principles of equality, certainty, convenience and economy.Keyword: PP No. 23 Year 2018, Taxpayer, MSME

The Impact of Investment Decision Quality of Islamic Banks in Bangladesh: A Critical Review

The study investigates investment decision quality of Islamic banks in Bangladesh. Five financial ratios are selected for measuring investment performances of selected banks. Deposits and credits do not always ensure better profitability performance and operational efficiency and asset utilization. CAR and Tire_1 ratio do not differ significantly at Islamic banks in last five years. The researchers have found that there is a satisfactory improvement in bank’s credit quality in last five years despite of certain fluctuations. It is also worth mentioned that investment quality of Islamic banks is much better than that of conventional banks in Bangladesh. Key words:  Investment decision, LSRNPL , LSRTL, Bangladesh

Credit Exposure and Lending Decision Quality of Private Commercial Banks in Bangladesh: An Empirical Analysis

The main focus of this paper is to examine empirically the level of credit exposure and lending decision quality of local private commercial banks in of Bangladesh during the period of 2007-2011. Five financial ratios are selected for measuring credit performances of selected banks. By applying one way ANOVA it is found that NPLTL. LSRTL and LSRNPL ratios differ significantly while CAR and Tire_1 ratio do not differ significantly between conventional banks and Islamic banks in last five years. The empirical study also found that there is a satisfactory improvement in banks’ credit quality in last five years despite of certain fluctuations. It is also worth mentioned that level of credit exposure and quality of Islamic banks is much better than that of conventional banks in Bangladesh in last. Keywords: Credit Exposure, Lending decision, Non-performing loan, Capital Adequacy rati

MultiMetEval: comparative and multi-objective analysis of genome-scale metabolic models

Comparative metabolic modelling is emerging as a novel field, supported by the development of reliable and standardized approaches for constructing genome-scale metabolic models in high throughput. New software solutions are needed to allow efficient comparative analysis of multiple models in the context of multiple cellular objectives. Here, we present the user-friendly software framework Multi-Metabolic Evaluator (MultiMetEval), built upon SurreyFBA, which allows the user to compose collections of metabolic models that together can be subjected to flux balance analysis. Additionally, MultiMetEval implements functionalities for multi-objective analysis by calculating the Pareto front between two cellular objectives. Using a previously generated dataset of 38 actinobacterial genome-scale metabolic models, we show how these approaches can lead to exciting novel insights. Firstly, after incorporating several pathways for the biosynthesis of natural products into each of these models, comparative flux balance analysis predicted that species like Streptomyces that harbour the highest diversity of secondary metabolite biosynthetic gene clusters in their genomes do not necessarily have the metabolic network topology most suitable for compound overproduction. Secondly, multi-objective analysis of biomass production and natural product biosynthesis in these actinobacteria shows that the well-studied occurrence of discrete metabolic switches during the change of cellular objectives is inherent to their metabolic network architecture. Comparative and multi-objective modelling can lead to insights that could not be obtained by normal flux balance analyses. MultiMetEval provides a powerful platform that makes these analyses straightforward for biologists. Sources and binaries of MultiMetEval are freely available from https://github.com/PiotrZakrzewski/MetEv​al/downloads

Ecological Vulnerability of Coral Reef Ecosystem in Wakatobi National Park During Indian Ocean Dipole Event

This research examines coral reefs vulnerability which threatening its existences and functions by climate change. The ecological vulnerability in Wakatobi (Wangi-wangi, Kaledupa, Tomia, and Binongko) was assessed during Indian Ocean Dipole (IOD) event in 2016. Climate exposure was determined using sea surface temperature, chlorophyll-a concentration, and wind speed magnitude; sensitivity was determined using coral susceptibility, fish susceptibility, and macroalgae primary productivity rate; then adaptive capacity was developed by hard coral cover, coral size distribution, coral richness, fish biomass, herbivore diversity, and herbivore grazing relative to algal production. The values of Exposure, Sensitivity, and Adaptive capacity in Wakatobi were 0.93±0.02, 0.42±0.18, and 0.44±0.10, respectively. Site specific vulnerability scores ranged from 0.52 to 1.60 (mean 0.92±0.26). Binongko was the least vulnerable than other islands. Tomia was observed as the least adaptive capacity and Wangi-wangi was the most bleaching incidents. These results could help coral reefs monitoring priority during the event and then when the event is gone by focusing on the marked islands and sites. Sites that were observed as more vulnerable is urgently need a management strategy to overcome the vulnerability status in the future, such as increasing site adaptability

Pertobatan Akademis

The biggest difficulty of humans cannot change or advance the quality of life is an unwillingness to change their errors and shortcomings and to repent from it. There is also willing to change but they do not change just because no action and do not really do it. There are also people who have already known that it is true, accurate, should be performed and corresponding to the norms, but still they live in sin and self-interest to ignore the interests of others. Even worse is evil (sin) is often covered in hypocrisy behind beautiful, sweet, gentle, and courteous words to make people mesmerized/hypnotized. In the case of real repentance, it should demand a match between words and actions. If there is repentance, there is a change and peace. Therefore, humans must sincerely repent and strive for it

Re-infection with a different SARS-CoV-2 clade and prolonged viral shedding in a hematopoietic stem cell transplantation patient

Immunocompromised patients who have a severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) infection pose many clinical and public health challenges. We describe the case of a hematopoietic stem cell transplantation patient with lymphoma who had a protracted illness requiring three consecutive hospital admissions. Whole genome sequencing confirmed two different SARS-CoV-2 clades. Clinical management issues and the unanswered questions arising from this case are discussed

The transcriptional repressor protein NsrR senses nitric oxide directly via a [2Fe-2S] cluster

The regulatory protein NsrR, a member of the Rrf2 family of transcription repressors, is specifically dedicated to sensing nitric oxide (NO) in a variety of pathogenic and non-pathogenic bacteria. It has been proposed that NO directly modulates NsrR activity by interacting with a predicted [Fe-S] cluster in the NsrR protein, but no experimental evidence has been published to support this hypothesis. Here we report the purification of NsrR from the obligate aerobe Streptomyces coelicolor. We demonstrate using UV-visible, near UV CD and EPR spectroscopy that the protein contains an NO-sensitive [2Fe-2S] cluster when purified from E. coli. Upon exposure of NsrR to NO, the cluster is nitrosylated, which results in the loss of DNA binding activity as detected by bandshift assays. Removal of the [2Fe-2S] cluster to generate apo-NsrR also resulted in loss of DNA binding activity. This is the first demonstration that NsrR contains an NO-sensitive [2Fe-2S] cluster that is required for DNA binding activity

An Experimental Investigation of Electrical Conductivities in Biopolymers

Tuberculosis is a devastating infectious disease causing many deaths worldwide. Recent investigations have implicated neutrophil extracellular traps (NETs) in the host response to tuberculosis. The aim of the current study was to obtain evidence for NETs release in the circulation during human tuberculosis. For this we measured the plasma concentrations of nucleosomes in conjunction with neutrophil elastase, in 64 patients with active pulmonary tuberculosis and 32 healthy controls. Patients with active tuberculosis had elevated plasma levels of nucleosomes and elastase when compared with local healthy blood donors. Furthermore nucleosome and elastase levels showed a positive correlation. These findings provide the first evidence for the release of NETs in the circulation of patients with active pulmonary tuberculosis