EFFECT OF TAX KNOWLEDGE ON INDIVIDUAL TAXPAYERS COMPLIANCE

Indonesia uses self-assessment system in income tax collection. This system requires the taxpayer to understand the method of calculating payments and tax reporting in accordance with applicable regulations. The problem faced by many taxpayers who do not understand the tax laws. Taxpayers who do not understand tax law become an obstacle for the implementation of self-assessment system in the collection of income tax. This study will examine empirically the influence of tax knowledge on tax compliance of individuals enrolled in the Tax Office (KPP) Central Java Region I. This study develops previous studies that have been carried out in Indonesia by separating variable tax knowledge into 3 (three) variables i.e. knowledge of tax reporting, tax calculation knowledge, and knowledge of tax payments.Data were collected using a questionnaire that is sent directly to the taxpayer. Questionnaires were sent as many as 200 copies. A total of 196 copies of the completed and can be processed. The test results indicate that the instruments used in this study are valid and reliable. Results of hypothesis testing using regression provides empirical evidence that knowledge of tax reporting, tax calculation and knowledge of tax payments significant effect on tax compliance

From Crowds to Collaborators: Initiating Effort & Catalyzing Interactions Among Online Creative Workers

Online collaborative platforms have emerged as a complementary approach to traditional organizations for coordinating the collective efforts of creative workers. However, it is surprising that they result in any productive output as individuals often work without direct monetary incentives while collaborating with unknown others. In this paper, we distinguish the conditions necessary for eliciting effort from those affecting the quality of interdependent teamwork. We consider the role of incentives versus social processes in catalyzing collaboration. We test our hypotheses using a unique data set of 260 individuals randomly assigned to 52 teams tasked with developing working solutions to a complex innovation problem over 10 days, with varying monetary incentives. We find that levels of effort are driven by cash incentives and the presence of other interacting teammates. The level of collaboration, by contrast, was not sensitive to cash incentives. Instead, individuals increased their communication if teammates were also actively participating. Additionally, team performance is uniquely driven by the level of emergent interdependence, as indexed by the diversity of topics discussed and the temporal coordination of activity in short focused time periods. Our results contribute to the literature on how alternative organizational forms can be designed to solve complex innovation tasks

Optimization of the Drying Method of Red Fruit (Pandanus conoideus Lam) by Detente Instantanee Controlee (DIC)

The development of process engineering and the finding of plant-based new medicines are growing very fast. Pandanus conoideus Lam, an indigenous fruit plant in Irian Jaya, the eastern province of Indonesia is one of the well-known herbal plants. "Buah Merah" (Indonesian), meaning red fruit due to the bright red color of the main variety, is well known as a medicinal plant traditionally used as anti-cancer, anti diabetic, anti dislipidemia, anti-oxidant agent, etc., whose effects greatly depend on its total phenol, flavonoids, tocopherols, carotenoids, vitamins content, etc. Good-quality herbal medicine should be a phyto-pharmaceutical product, which requires certain prerequisites to obtain standardized extract or powder form. Good extract quality normally involves a well dried raw material in order to minimize the enzymatic and hydrolytic reactions. In this study, the effect of pre drying by Detente Instantanee Controlee(DIC) method is studied, as it opens up the plant cells' pores, so that the vaporization will be accelerated; and the thermal degradation is reduced. Thirteen operating parameters of DIC have been studied. The results showed that maximum moisture content reduction for a drying time of 180 minutes, of DIC-15 (0.2 MPa steam pressure, 3 cycles of 20 seconds each) was of 94.58%, and of DIC-16 (0.25 MPa, 4 cycles of 15 seconds, each) was 91.24%, which a/so produced 3.21% Catechin Equivalent (CE) and 6.44% Gallic Acid Equivalent (GAE), respectively. They were higher than those obtained from the conventionally-dried (CD) fruits without and after juice extraction which produced 2.61% and 1.13% CE, and 4.58% and 2.57% GAE, respectively. DIC pretreatment was also able to enhance cttocopherol extraction compared to those of CD red fruits (after juice extraction); and the DIC-19 (0.15 MPa, 2 cycles of 15 seconds, each) extract produced 3,2750.5 mg ct-tocopherol /kg extract, although the yield of the CD fruit extract without juice extraction was 6,631.95 mg/kg extract. This research is a collaboration between the fields of Engineering and Pharmacy

The impact of collaborative ePortfolios on academic learning in a university setting

This study is focused on promoting self-reflection and self-regulation of learning through the use of digital tools to improve the academic performance of university students. Specifically, the main objective is to evaluate the impact of the use of collaborative ePortfolios on facilitating the comprehension of the concepts being studied. During the 2021/2022 academic term, a voluntary survey was administered to 60 students in the Adaptation Course of the Primary Education Degree Program. Through a structural equation analysis, a theoretical model was analyzed in which the intensity of participation in the ePortfolio appears as a mediating variable between the different independent variables and the improvement in academic learning. The results of the study confirm this mediating function for some variables, while at the same time they show a direct positive relationship between the intensity of participation in the ePortfolio and comprehension of the course concepts. The findings of this study can have important implications for the promotion of digital tools, such as ePortfolios, to improve learning in the university context. In addition, the work offers methodological alternatives to the recurring problem of analyzing complex relationships (both direct and indirect effects) with small samples

Healthcare costs of asthma comorbidities: a systematic review protocol

Chief Scientist’s Office of the Scottish Government and Asthma UK as part of the Asthma UK Centre for Applied Research [AUK-AC-2012-01]. BN and AS are supported by the Farr Institute and Asthma UK Centre for Applied Research.This work is supported by the Chief Scientist’s Office of the Scottish Government and Asthma UK as part of the Asthma UK Centre for Applied Research (AUK-AC-2012-01). BIN and AS are supported by the Farr Institute and Asthma UK Centre for Applied Research

Direct maternal morbidity and the risk of pregnancy-related deaths, stillbirths, and neonatal deaths in south Asia and sub-Saharan Africa: A population-based prospective cohort study in 8 countries

Background: Maternal morbidity occurs several times more frequently than mortality, yet data on morbidity burden and its effect on maternal, foetal, and newborn outcomes are limited in low- and middle-income countries. We aimed to generate prospective, reliable population-based data on the burden of major direct maternal morbidities in the antenatal, intrapartum, and postnatal periods and its association with maternal, foetal, and neonatal death in South Asia and sub-Saharan Africa.Methods and findings: This is a prospective cohort study, conducted in 9 research sites in 8 countries of South Asia and sub-Saharan Africa. We conducted population-based surveillance of women of reproductive age (15 to 49 years) to identify pregnancies. Pregnant women who gave consent were include in the study and followed up to birth and 42 days postpartum from 2012 to 2015. We used standard operating procedures, data collection tools, and training to harmonise study implementation across sites. Three home visits during pregnancy and 2 home visits after birth were conducted to collect maternal morbidity information and maternal, foetal, and newborn outcomes. We measured blood pressure and proteinuria to define hypertensive disorders of pregnancy and woman\u27s self-report to identify obstetric haemorrhage, pregnancy-related infection, and prolonged or obstructed labour. Enrolled women whose pregnancy lasted at least 28 weeks or those who died during pregnancy were included in the analysis. We used meta-analysis to combine site-specific estimates of burden, and regression analysis combining all data from all sites to examine associations between the maternal morbidities and adverse outcomes. Among approximately 735,000 women of reproductive age in the study population, and 133,238 pregnancies during the study period, only 1.6% refused consent. Of these, 114,927 pregnancies had morbidity data collected at least once in both antenatal and in postnatal period, and 114,050 of them were included in the analysis. Overall, 32.7% of included pregnancies had at least one major direct maternal morbidity; South Asia had almost double the burden compared to sub-Saharan Africa (43.9%, 95% CI 27.8% to 60.0% in South Asia; 23.7%, 95% CI 19.8% to 27.6% in sub-Saharan Africa). Antepartum haemorrhage was reported in 2.2% (95% CI 1.5% to 2.9%) pregnancies and severe postpartum in 1.7% (95% CI 1.2% to 2.2%) pregnancies. Preeclampsia or eclampsia was reported in 1.4% (95% CI 0.9% to 2.0%) pregnancies, and gestational hypertension alone was reported in 7.4% (95% CI 4.6% to 10.1%) pregnancies. Prolonged or obstructed labour was reported in about 11.1% (95% CI 5.4% to 16.8%) pregnancies. Clinical features of late third trimester antepartum infection were present in 9.1% (95% CI 5.6% to 12.6%) pregnancies and those of postpartum infection in 8.6% (95% CI 4.4% to 12.8%) pregnancies. There were 187 pregnancy-related deaths per 100,000 births, 27 stillbirths per 1,000 births, and 28 neonatal deaths per 1,000 live births with variation by country and region. Direct maternal morbidities were associated with each of these outcomes.Conclusions: Our findings imply that health programmes in sub-Saharan Africa and South Asia must intensify their efforts to identify and treat maternal morbidities, which affected about one-third of all pregnancies and to prevent associated maternal and neonatal deaths and stillbirths.Trial registration: The study is not a clinical trial

Antihypertensive effect of Piper sarmentosum in L-NAME-induced hypertensive rats

Hypertension is one of the risk factors for cardiovascular diseases and has been associated with about 13% of global deaths worldwide. Oxidative stress and reduced nitric oxide (NO) bioavailability contribute to the development of endothelial dysfunction and subsequently hypertension. Nɷ-nitro-L-arginine methyl ester hydrochloride (L-NAME) inhibits NO synthesis; leading to hypertension. Piper sarmentosum (PS) is an herb with antioxidant, antiatherosclerosis and antiinflammation properties. PS also stimulated NO production by endothelial cells. The aim of this study was to determine the effects of aqueous extract of Piper sarmentosum (AEPS) on blood pressure, oxidative stress and the level of nitric oxide in L-NAME-induced hypertensive rats. Hypertension was induced by oral administration of L-NAME (100 mg/L) in drinking water for four weeks. The rats were concurrently treated with AEPS by oral gavage in serial doses (125, 250 and 500 mg/kg/day). Blood pressure was measured using non-invasive tail-cuff method at baseline and fortnightly thereafter. Serum level of NO and an oxidative stress marker, malondialdehyde (MDA) were measured at baseline and at the end of treatment. The results showed that treatment with three different doses of AEPS successfully reduced systolic blood pressure (p<0.001), diastolic blood pressure (p<0.05) and mean arterial pressure (p<0.05) in L-NAME-induced hypertensive rats. Treatment with AEPS also reduced MDA level (p<0.001) and increased serum NO (p<0.001) in L-NAME-induced hypertensive rats. The findings showed that AEPS decreased blood pressure by protecting against oxidative stress and increasing NO in L-NAME-induced hypertensive rats

Antihypertensive effect of Piper sarmentosum in L-NAME-induced hypertensive rats

Hypertension is one of the risk factors for cardiovascular diseases and has been associated with about 13% of global deaths worldwide. Oxidative stress and reduced nitric oxide (NO) bioavailability contribute to the development of endothelial dysfunction and subsequently hypertension. Nɷ-nitro-L-arginine methyl ester hydrochloride (L-NAME) inhibits NO synthesis; leading to hypertension. Piper sarmentosum (PS) is an herb with antioxidant, antiatherosclerosis and antiinflammation properties. PS also stimulated NO production by endothelial cells. The aim of this study was to determine the effects of aqueous extract of Piper sarmentosum (AEPS) on blood pressure, oxidative stress and the level of nitric oxide in L-NAME-induced hypertensive rats. Hypertension was induced by oral administration of L-NAME (100 mg/L) in drinking water for four weeks. The rats were concurrently treated with AEPS by oral gavage in serial doses (125, 250 and 500 mg/kg/day). Blood pressure was measured using non-invasive tail-cuff method at baseline and fortnightly thereafter. Serum level of NO and an oxidative stress marker, malondialdehyde (MDA) were measured at baseline and at the end of treatment. The results showed that treatment with three different doses of AEPS successfully reduced systolic blood pressure (p<0.001), diastolic blood pressure (p<0.05) and mean arterial pressure (p<0.05) in L-NAME-induced hypertensive rats. Treatment with AEPS also reduced MDA level (p<0.001) and increased serum NO (p<0.001) in L-NAME-induced hypertensive rats. The findings showed that AEPS decreased blood pressure by protecting against oxidative stress and increasing NO in L-NAME-induced hypertensive rats

First Cultivation and Characterization of Mycobacterium ulcerans from the Environment

Mycobacterium ulcerans infection, or Buruli ulcer, is the third most common mycobacteriosis of humans worldwide, after tuberculosis and leprosy. Buruli ulcer is a neglected, devastating, necrotizing disease, sometimes producing massive, disfiguring ulcers, with huge social impact. Buruli ulcer occurs predominantly in impoverished, humid, tropical, rural areas of Africa, where the incidence has been increasing, surpassing tuberculosis and leprosy in some regions. Besides being a disease of the poor, Buruli ulcer is a poverty-promoting chronic infectious disease. There is strong evidence that M. ulcerans is not transmitted person to person but is an environmental pathogen transmitted to humans from its aquatic niches. However, until now M. ulcerans has not been isolated in pure culture from environmental sources. This manuscript describes the first isolation, to our knowledge, of M. ulcerans in pure culture from an environmental source. This strain, which is highly virulent for mice, has microbiological features typical of African strains of M. ulcerans and was isolated from an aquatic insect from a Buruli ulcer–endemic area in Benin, West Africa. Our findings support the concept that M. ulcerans is a pathogen of humans with an aquatic environmental niche and will have positive consequences for the control of this neglected and socially important tropical disease