604 research outputs found

    Dampak Kepemilikan NPWP, Pemeriksaan Pajak dan Penagihan Pajak Terhadap Upaya Peningkatan Penerimaan Pajak

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    Penelitian ini bertujuan untuk menganalisis pengaruh kewajiban kepemilikan NPWP, pemeriksaanpajak, dan penagihan pajak terhadap upaya penerimaan pajak. Responden dalam penelitian ini adalahpetugas pajak (fiskus) di KPP Pratama Jayapura. Jumlah pegawai pajak yang dijadikan sampelpenelitian ini adalah 76 pegawai pajak pada Kantor Pelayanan Pajak Pratama di Jayapura. Metodepenentuan sampel yang digunakan dalam penelitian ini adalah convenience sampling, sedangkanmetode pengolahan data yang digunakan adalah analisis regresi berganda. Hasil penelitianmenunjukkan bahwa Kepemilikan NPWP (X1), Pemeriksaan Pajak (X2) berpengaruh terhadap upayapeningkatan penerimaan pajak. Sedangkan variabel Penagihan (X3) tidak berpengaruh terhadapUpaya Peningkatan Pendapatan Paja

    Water vapour absorption effects on solar radiation in an Apennine valley from hygrometric measurements of precipitable water taken at various altitudes

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    Hygrometric ratio measurements were simultaneously taken on six autumn clear-sky days of 1981 and 1982 by employing four Volz sun-photometers and the FISBAT sun-photometer at five stations located at different altitudes along the western slope of the Leo Valley, in the Apennines (Italy). Due to the solar heating of ground, intense upslope breezes forming during the early morning caused the vertical transport of more humid air from the bottom of the valley toward the ridge of the mountain chain. Precise calibration curves of the hygrometric ratio were defined on the basis of criteria suggested by the atmospheric infrared hygrometry technique and using the calibration constants found through an accurate intercomparison procedure. Examining the sun-photometric measurements by means of these calibration curves, precipitable water was determined at all stations, with the frequency of one measurement every 15 minutes from the early morning to one hour after noon. Daily homogeneous time-patterns of precipitable water were defined at the various stations, showing that this quantity varies appreciably during the morning at all stations, sometimes presenting daily increases of more than 40% at the lower stations. Average values of absolute humidity were then determined within the four atmospheric layers defined by the station altitudes, finding that the convective transport of humid air along the valley slopes can produce important variations within the atmospheric layer below the 1.6 km height. For these moisture conditions of the atmosphere, calculations of the time-variations caused by water vapour absorption in the downwelling flux Ω1 of global solar radiation reaching the ground were made at the various stations, as well as of those in the upwelling flux Ω of solar radiation at the top-level of the atmosphere. The results indicate that: i) flux Ω1 can appreciably decrease due to water vapour absorption, by 10 to 20 W m −2 at the highest station of Mt. Cimone and by 70 to 80 W m −2 at the lowest station situated on the bottom of the Leo Valley, and ii) the changes caused by water vapour absorption in the upwelling flux Ω were estimated to range usually between about 5 W m−2 at the Mt. Cimone station and more than 25 W m−2 at the lowest station. In particular, as a consequence of the time-variations in both precipitable water and solar elevation angle, the change ΔΩ caused by water vapour in the instantaneous outgoing flux of solar radiation at noon was found to increase almost linearly as a function of precipitable water throughout the range from 0.8 to 1.8 g cm−2, with an average slope coefficient equal to 12.5 W m−2 per unit variation of precipitable water

    Gravitational Waves from Sub-lunar Mass Primordial Black Hole Binaries - A New Probe of Extradimensions

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    In many braneworld models, gravity is largely modified at the electro-weak scale ~ 1TeV. In such models, primordial black holes (PBHs) with lunar mass M ~ 10^{-7}M_sun might have been produced when the temperature of the universe was at ~ 1TeV. If a significant fraction of the dark halo of our galaxy consists of these lunar mass PBHs, a huge number of BH binaries will exist in our neighborhood. Third generation detectors such as EURO can detect gravitational waves from these binaries, and can also determine their chirp mass. With a new detector designed to be sensitive at high frequency bands greater than 1 kHz, the existence of extradimensions could be confirmed.Comment: 4 pages, 1 figure, typos correcte

    Healthcare Associated Infections. educational intervention by "Adult Learning" in an Italian teaching hospital

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    An educational intervention for HAI prevention based on a combination of training, motivation and subsequent application in the current clinical practice in an Italian teaching hospital

    (Ti,Sn) solid solution-based gas sensors for new monitoring of hydraulic oil degradation

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    The proper operation of a fluid power system in terms of efficiency and reliability is directly related to the fluid state; therefore, the monitoring of fluid ageing in real time is fundamental to prevent machine failures. For this aim, an innovative methodology based on fluid vapor analysis through metal oxide (shortened: MOX) gas sensors has been developed. Two apparatuses were designed and realized: (i) a dedicated test bench to fast-age the fluid under controlled conditions; (ii) a laboratory MOX sensor system to test the headspace of the aged fluid samples. To prepare the set of MOX gas sensors suitable to detect the analytes’ concentrations in the fluid headspace, different functional materials were synthesized in the form of nanopowders, characterizing them by electron microscopy and X-ray diffraction. The powders were deposited through screen-printing technology, realizing thick-film gas sensors on which dynamical responses in the presence of the fluid headspace were obtained. It resulted that gas sensors based on solid solution TixSn1–xO2 with x = 0.9 and 0.5 offered the best responses toward the fluid headspace with lower response and recovery times. Furthermore, a decrease in the responses (for all sensors) with fluid ageing was observed

    Pairing in Many-Fermion Systems: An Exact Renormalisation Group Treatment

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    We study the application of the exact renormalisation group to a many-fermion system with a short-range attractive force. We introduce a boson field to describe pairing effects, and take a simple ansatz for the effective action. We derive a set of approximate flow equations for the effective coupling including boson and fermionic fluctuations. The initial conditions are obtained by renormalising the interaction to fit the scattering length in vacuum. At some critical value of the running scale, the numerical solutions show a phase transition to a gapped phase. Standard results are recovered if we omit the boson loops. When boson fluctuations are included, we find that their contributions are significant only in the small-gap regime.Comment: 12 pages (RevTeX), 2 figures (eps

    Discretized Diffusion Processes

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    We study the properties of the ``Rigid Laplacian'' operator, that is we consider solutions of the Laplacian equation in the presence of fixed truncation errors. The dynamics of convergence to the correct analytical solution displays the presence of a metastable set of numerical solutions, whose presence can be related to granularity. We provide some scaling analysis in order to determine the value of the exponents characterizing the process. We believe that this prototype model is also suitable to provide an explanation of the widespread presence of power-law in social and economic system where information and decision diffuse, with errors and delay from agent to agent.Comment: 4 pages 5 figure, to be published in PR
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