Pengaruh Perilaku Pemeriksa Pajak dan Profesionalisme Pemeriksa Pajak terhadap Kinerja Pemeriksa Pajak (Survei pada Konsultan Pajak Surabaya)

Kinerja pegawai selalu menjadi faktor yang ingin ditingkatkan dalam setiap USAha yang dilakukan oleh setiap orang. Demikian juga untuk Direktorat Jenderal Pajak, agar dapat meningkatkan penerimaan Negara di bidang perpajakan, maka DJP harus meningkatkan setiap kinerja dari karyawannya. Salah satunya adalah kinerja dari pemeriksa pajak, diperlukan kinerja yang baik dari setiap pemeriksa pajak agar meminimalisir kerugian Negara yang timbul dari sektor perpajakan. Oleh karena itu peneliti ingin mengetahui mengenai pengaruh perilaku pemeriksa pajak, dan profesionalisme pemeriksa pajak terhadap kinerja pemeriksa pajak dan hal ini akan dilihat dari pandangan konsultan pajak sebagai pihak ketiga yang mendampingi jalannya pemeriksaan pajak mewakili Wajib Pajak. Metode penelitian yang digunakan dalam penelitian ini menggunakan metode kuesioner yang dibagikan kepada Konsultan Pajak yang tergabung di dalam Ikatan Konsultan Pajak Indonesia(IKPI) yang telah menjadi konsultan pajak selama lebih dari 3 tahun dan pernah menangani kasus pemeriksaan pajak. Hasil penelitian ini menyatakan bahwa Perilaku Pemeriksa Pajak, dan Profesionalisme Pemeriksa Pajak berpengaruh secara signifikan terhadap Kinerja Pemeriksa Pajak di Surabaya

The Relationship Health and Attractiveness Self-Ratings with Body Satisfaction and Health Behavior

‘Trigger Theory’ suggests that for a discrepancy to act as a trigger, the discrepancy must be interpreted as a ‘threat’ to an important self-concept or self-view. Triggering events have been cited as important sparks for weight loss and control behaviors in women, but only certain discrepancies result in a triggering event. The purpose for this study was to determine if there was a relationship between self-rated attractiveness and health with body mass index (BMI) self-esteem, weight satisfaction, dietary intake, and physical activity (PA). A relationship would indicate a role of both attractiveness and health self-views in self-concept and self-esteem, thus preferred self-views to examine in the future experimental research of Trigger Theory. Online surveys were distributed to 461 women who wanted to lose or maintain body weight. The surveys included self-reports of height and weight, which were used to calculate BMI. Self-ratings of attractiveness and health were developed from the Self-Conceptions Questionnaire, asking participants to rate their own physical attractiveness and physical health relative to others her age and gender. Responses ranged from bottom 5% to top 5%. The Global PA Questionnaire assessed PA, and only the total minutes per week of moderate to vigorous PA were used in the study. Dietary intake was assessed through a food frequency questionnaire, where foods were averaged into two factors of interests, fruits/vegetables and high fat/high sugar foods. Weight satisfaction was determined using a 5- point scale from 1 (extremely dissatisfied) to 5 (extremely satisfied). For global self-esteem, women rated how strongly they agreed or disagreed with, “I see myself as someone who has high self-esteem,” on a 5-point scale from 1 (strongly disagree) to 5 (strongly agree). Both self-ratings of attractiveness and health positively correlated with weight satisfaction and self-esteem. The higher one’s self-rating of attractiveness and health, the higher her satisfaction with weight and self-esteem. In addition, self-ratings of attractiveness and health were negatively correlated with BMI. These results support the theory that self-ratings can be greatly valued factors that, when threatened, become the motivators needed to influence changes in health behaviors. The weak correlation of PA and dietary intake with self-views of health suggests that those who see themselves as healthy in comparison to others their age (a part of their self-concept) might be more active and eat healthier. The lack of correlation of PA and dietary intake with self-views of attractiveness suggests that there is no relationship between how attractive one thinks she is, and how active she is or how healthy she eats. It is possible, then, that women can maintain or improve how attractive they think they are without engaging in healthy behaviors, such as through camouflaging their body with clothes and other methods

Executive Function Relationships to Sitting Time and Physical Activity: A Pilot Study

Executive function (EF) refers to the neurocognitive perspective of supervisory abilities to self-regulate during goal-direct behavior. More specifically, the ability to attend to and inhibit dominant responses (i.e. Attention/Inhibition) has been found to moderate the intention and physical activity (PA) relationship, yet does not appear to relate to PA. However, this EF is related to other health behaviors, such as smoking and alcohol consumption (i.e. behaviors to be inhibited). The lack of relationship to PA might be due to it being a behavior that is not to be inhibited, compared to a behavior that should be inhibited (e.g. sitting time). PURPOSE: To compare relationships of various executive functions to physical activity and sitting time. METHODS: Sixteen college-aged males (n=5) and females (n=11) (Age = 22.38±1.26 years; BMI = 25.57±7.58 kg/m2) completed the study. At time 1, participants provided demographics, self-reported PA (IPAQ-SF), and were asked to wear a Yamax Digiwalker SW-200 pedometer for 7 days to assess normal, PA in average steps/day (week 1). At time 2, three executive functions were assessed via computer-based tasks: Attention/Inhibition (Stroop task), Planning/Problem Solving (Tower of London), and Working Memory (Corsi Block Task). Participants were provided with a goal 50% greater than their week 1 average step/day count, and all intended to meet this goal over the following 7 days (week 2). RESULTS: On average, participants self-reported 496.88±142.72 min/day of sitting, and had an average step count of 7744.31±2900.20 steps/day for week 1. The average step change across week 2 was +2245.31±1102.32 steps/day – falling short of their prescribed step goal by ~1627 steps/day. Attention/Inhibition was positively related to sitting time (r = .61, p \u3c .01), and Planning/Problem Solving was the only EF related to change in steps from week 1 to week 2 (r = -.53, p \u3c .05). No other EFs related to sitting time, moderate- or vigorous-intensity PA. CONCLUSION: The present pilot data supports our initial hypothesis that Attention/Inhibition executive abilities are related to sedentary time, such as sitting, but not PA. To guide future research, Planning/Problem Solving was the only EF to be related PA, while Working Memory was not related to any PA outcomes

Differential Relationships of Fear of Fat and Drive for Thinness with Body Dissatisfaction, Dietary Intake, and Supplement Behaviors in Athletes

The current research on healthy and unhealthy self-views and behaviors in athletes is extremely limited, with little insight into factors that represent important individual differences and correlate to behavioral choices – including dietary choices and supplement use. Thus, the purpose of this study was to extend our understanding by examining the differential associations between the fear of fat (FF; an avoidance motivation) and drive for thinness (DT; an approach motivation) with self-views of body dissatisfaction, dietary intake, and supplement- and physique-related behaviors, in a sample of competitive athletes. Seventy-six active women (n = 59) and men (n = 17), aged 18-61 years of age (26.97 ± 9.74) completed an online survey. Participants were required to associate themselves as a recreational, collegiate, or professional athlete to participate in the survey. A five-point scale from 1 (extremely satisfied) to 5 (extremely dissatisfied) was used to assess body dissatisfaction. The Goldfarb FF scale and the DT subscale from the Eating Disorder Inventory were used to determine FF and DT, respectively. Dietary intake was measured using the U.S. National Cancer Institute food frequency questionnaire. A previously established measure assessed various dietary supplement behaviors and physique concern behaviors, indicating use from 0 to 7 days per week. Results indicated a strong correlation (r = .76) between FF and DT, suggesting that they could be similar constructs and commonly pursued (or not) at the same time by athletes. Moderate correlations were found between DT and FF with body dissatisfaction, with DT showing the strongest significant (p ≤ .01) relationships with dissatisfaction with body weight (.52), body shape (.56), body fat (.59), muscle tone (.40), and muscle size (.44). Interestingly, DT correlated negatively with dietary intake of animal-based foods (-.30, p ≤ 0.01) and processed food consumption (-.28, p ≤ 0.05), and a trend with plant-based foods (-.22, p = .06). DT or FF did not correlate with general supplement behaviors, such as taking dietary supplements, drinking protein shakes, or using steroids. However, both DT and FF did significantly relate (p ≤ .01) with physique concern behaviors of body symmetry (.35 vs. .39, respectively) and wearing baggy clothes (.56 vs. .54, respectively). In conclusion, DT does appear to be more indicative of body dissatisfaction in athletes than FF. The negative relationship of DT with dietary intake might indicate risk of an overall decline in food quantity and caloric intake, the greater an athlete’s drive to be thin. General supplement use behaviors were not related with either DT or FF, but were likely due to a total sample average of only 1.88 supplements used per week within groups. Nonetheless, with little disparity, certain physique control behaviors were related to both DT and FF scores. Thus, assessing FF and DT in athletes can be a novel and useful correlate and possible predictor of self-views, dietary intake, and physique control behaviors for the practitioner and future research. Future research should also reexamine the ability of FF and DT scales to fully differentiate as theoretically separate constructs to aid in distinguishing individual differences in motivation

Frontal Asymmetry Changes Following Passive Hypo-Hydration

INTRODUCTION: Universal fluid consumption prescriptions among both athletic and non-athletic populations continue to elicit both hypo- and hyper-hydration (hypo-natremia). Thus, the need to find novel, identifiable traits within individuals who may be at higher risk to experience hypo-hydration, as well as hypo-natremia, is warranted. Of interest here, behavior is encapsulated by two motivational systems, referred to as approach/reward (R) or avoidance/non-reward (NR), respectively, in response to a behavioral stimulus. Past literature has revealed individual differences in consumptive traits of various types of foods between these motivational systems. Therefore, the purpose of this study was to evaluate changes in R/NR via frontal asymmetry (FA) in response to water exposure during eu-hydrated and hypo-hydrated conditions. METHODS: Participants included 11 active college-aged males. Electroencephalogram (EEG) assessed motivational orientations to water exposure in both eu-hydrated and hypo-hydrated states. A 5-minute nature video was used to stabilize mood, followed by 2 minutes of resting EEG recordings. Then, FA was assessed with the presentation of a glass of ice water, with instructions to observe, but not consume for 3 minutes. FA was re-assessed in the same manner following a dehydration trial (~90 minutes). Dehydration trials were performed in a controlled hot water bath at a mean of 39°C. Participants remained in the bath until 2% body mass loss, with no fluids consumed during the trials. Urine voids were collected before and after trials to assess specific gravity and color. Body core temperature was monitored throughout the protocol, with \u3e38.7°C set as criteria for removal of the subject. Participants reported perceptual affective measures using Feeling Scale (FS) and Felt Arousal Scale (FAS) throughout the session to account for any unusual affective states. RESULTS: EEG recordings were applied to the Frontal Asymmetry Index (FAI) (log right alpha power minus log left alpha power). Higher scores on the FAI indicate higher relative left frontal lobe activity, corresponding with an affinity to the water (R). Where as a lower score indicates higher relative right frontal activity, thus less reward motivation (NR). Data revealed that FAI decreased by a mean of 0.055 ±0.193 from eu-hydrated to hypo-hydrated states, with eu-hydration and hypo-hydration FAI of 0.06 and 0.004 respectively. In total, 37.4% of participants showed an increased affinity(R) for water from eu-hydrated to hypo-hydrated states. Pre and post FS were 2.91 ±1.51 and .45 ±2.88, respectively. Pre and post FAS were 2.73 ±.91 and 2.73 ±1.49. DISCUSSION: Reward/non-reward motivational orientations (affinity to water) changes were less than anticipated following hypo-hydration trials. However, data revealed that 37.4% of participants exhibited an increased affinity for water according to the FAI scale, supporting the hypothesis. It is possible that 2% body mass loss is insufficient to create distinct motivational orientation changes within the present sample. Due to the small sample size of the current study, little can be concluded thus far. Additional research addressing the aforementioned methods, as well as larger sample sizes is warranted. If motivational orientation state variability can be established during eu-hydrated and hypo-hydrated states, it may be possible to identify the consumptive tendencies of fluids among individuals

Spiritual Directors and Clinical Psychologists: A Comparison of Mental Health and Spiritual Values (Taken from Chapter 3 of Spiritual Formation, Counseling, and Psychotherapy)

We surveyed a total of 315 spiritual directors, psychologist members of the Christian Association for Psychological Studies (CAPS), and psychologist members of the American Psychological Association (APA) to determine their respective values on ten mental health themes derives from Jensen and Bergin (1988), and three spirituality scales drawn from the writings of John of the Cross. All three groups endorsed the value of expressing feelings, personal autonomy and maturity, and integrating work and leisure. CAPS psychologists and spiritual directors endorsed more than APA psychologists the values of spirituality, forgiveness, and the three John of the Cross scales. Spiritual directors reported greater endorsement of the self-awareness and growth theme then did psychodynamic psychologists who, in turn, reported greater endorsement than cognitive-behavioral psychologists. The results are examined in light of the pre-Enlightenment paradigm and value system in which spiritual direction and Christian theology are rooted

The relationship of female physical attractiveness to body fatness

Funding This work was supported by NSFC grant 91431102 from the National Science Foundation of China. The funders had no role in study design, data collection and analysis, decision to publish, or preparation of the manuscript. Acknowledgements We are grateful to all the participants from all the countries and all the members of Molecular Energetics Group for their help on the investigation and discussion of the results.Peer reviewedPublisher PD

Spiritual Directors and Clinical Psychologists: A Comparison of Mental Health and Spiritual Values

We surveyed a total of 315 spiritual directors, psychologist members of the Christian Association for Psychological Studies (CAPS), and psychologist members of the American Psychological Association (APA) to determine their respective values on ten mental health themes derived from Jensen and Bergin (1988), and three spirituality scales drawn from the writings of John of the Cross. All three groups endorsed the value of expressing feelings, personal autonomy and maturity, and integrating work and leisure. CAPS psychologists and spiritual directors endorsed more than APA psychologists the values of spirituality, forgiveness, and the three John of the Cross scales. Spiritual directors reported greater endorsement of the self-awareness and growth theme than did psychodynamic psychologists who, in turn, reported greater endorsement than cognitive-behavioral psychologists. The results are examined in light of the pre-Enlightenment paradigm and value system in which spiritual direction and Christian theology are rooted

Sprints to Smarts: The Effect of High Intensity Interval Training on Various Executive Functions

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Augmenting light coverage for photosynthesis through YFP-enhanced charge separation at the Rhodobacter sphaeroides reaction centre.

Photosynthesis uses a limited range of the solar spectrum, so enhancing spectral coverage could improve the efficiency of light capture. Here, we show that a hybrid reaction centre (RC)/yellow fluorescent protein (YFP) complex accelerates photosynthetic growth in the bacterium Rhodobacter sphaeroides. The structure of the RC/YFP-light-harvesting 1 (LH1) complex shows the position of YFP attachment to the RC-H subunit, on the cytoplasmic side of the RC complex. Fluorescence lifetime microscopy of whole cells and ultrafast transient absorption spectroscopy of purified RC/YFP complexes show that the YFP-RC intermolecular distance and spectral overlap between the emission of YFP and the visible-region (QX) absorption bands of the RC allow energy transfer via a Förster mechanism, with an efficiency of 40±10%. This proof-of-principle study demonstrates the feasibility of increasing spectral coverage for harvesting light using non-native genetically-encoded light-absorbers, thereby augmenting energy transfer and trapping in photosynthesis