Perhitungan, Pelaporan, dan Penyetoran Pajak Pertambahan Nilai (PPN) Pada Kantor Walikota Padang Panjang

Penerimaan negara merupakan hal yang sangat penting dalam menumbuhkan pembangunan nasional. Untuk mencapai tujuan ini, pemerintah melakukan beberapa cara, salah satunya di sektor pajak yang merupakan salah satu sumber penerimaan dalam negeri untuk kepentingan pembangunan nasional. Untuk jenis pajak sendiri, terdapat salah satu jenis pajak yang dikenakan atas setiap pertambahan nilai barang atau jasa dalam peredarannya dari produsen ke konsumen. Pajak ini disebut dengan Pajak Pertambahan Nilai (PPN). PPN termasuk jenis pajak tidak langsung, maksudnya pajak tersebut disetor oleh pihak lain yang bukan penanggung pajak atau dengan kata lain, penanggung pajak (konsumen akhir) tidak menyetorkan langsung pajak yang ia tanggung. Setiap penghitungan, dan penyetoran pajak harus dibuatkan laporan sehingga dapat diketahui besarnya penerimaan pajak yang diperoleh setiap tahun berjalan, namun seringkali dalam penghitungan, penyetoran dan pelaporan terdapat kesalahan

KETERSEDIAAN RUANG TERBUKA HIJAU (RTH) PRIVAT DARI KAWASAN HUNIAN DI KELURAHAN GARUDA, KECAMATAN ANDIR KOTA BANDUNG

Ruang Terbuka Hijau merupakan elemen yang sangat penting dalam menjaga unsur keseimbangan kota. Namun belakangan ini keberadaan RTH semakin menurun baik dari segi kualitas maupun kuantitas. Ruang Terbuka Hijau Privat adalah Ruang Terbuka Hijau milik institusi tertentu atau orang perseorangan yang pemanfaatannya untuk kalangan terbatas antara lain berupa kebun atau halaman rumah/gedung milik masyarakat/swasta yang ditanami tumbuhan. Tujuan studi ini adalah untuk mengetahui besarnya kontribusi dari ketersediaan RTH privat dari kawasan hunian yang terdapat di Kelurahan Garuda, Kecamatan Andir, dalam menunjang ketersediaan RTH Kota Bandung. Pada studi ini, wilayah yang menjadi daerah penelitian, yaitu wilayah Kelurahan Garuda, Kecamatan Andir sebagai salah satu Kelurahan yang terdapat di Kota Bandung. Kajian ketersediaan RTH privat sebagai bagian dari Ruang Terbuka Hijau Kota dalam studi ini hanya terbatas pada jumlah dan luas RTH privat yang terdapat pada setiap permukiman/perumahan penduduk (pekarangan rumah penduduk), serta proporsi penyediaan RTH Privat tersebut. Pemanfaatan lahan untuk RTH Privat berupa pekarangan rumah di Kelurahan Garuda masih kurang efektif. Dimana untuk rumah yang memiliki luas kavling cukup besar namun luas pekarangannya lebih kecil dibandingkan dengan rumah yang memiliki luas kavling lebih kecil. Kelurahan Garuda memiliki luas lahan terbangun yang besar dan tingkat kepadatan penduduk yang tinggi. Salah satu dampak dari tingginya tingkat pemanfaatan lahan untuk perumahan/permukiman yaitu semakin berkurangnya RTH di Kelurahan Garuda, yang berdampak pula pada minimnya penyediaan RTH Privat di perumahan/permukiman penduduk. Hal tersebut menunjukan bahwa terdapat ketidakseimbangan antara ketersediaan RTH Privat dengan jumlah penduduk dan perumahan/permukiman yang ada. Dengan demikian, kontribusi RTH Privat yang terdapat pada perumahan/permukiman terhadap RTH kota masih sangat kecil

PENGARUH WAKTU FERMENTASI DAN KONSENTRASI GULA TERHADAP KARAKTERISTIK TIWUL INSTAN

Tujuan dari penelitian ini untuk mendapatkan waktu fermentasi dan konsentrasi gula yang tepat dalam pembuatan tiwul instan terhadap karakteristiknya. Manfaat penelitian pembuatan tiwul instan ini adalah meningkatkan nilai ekonomis ubi kayu, dan menambah keanekaragaman produk makanan khususnya ubi kayu. Metode yang digunakan dalam penelitian ini yaitu rancangan acak kelompok dengan faktorial 3X3 dengan 3X ulangan. Pada penelitian utama, hasil uji organoleptik (warna, aroma, rasa dan tekstur) menunjukan adanya pengaruh interaksi perlakuan antara waktu fermentasi dan penambahan konsentrasi gula merah terhadap karakteristik tiwul instan, sehingga menghasilkan sampel dengan waktu fermentasi 20 jam, dan konsentrasi gula 40% merupakan sampel yang paling disukai, dan dengan kadar air sebesar 4.43%, kadar gula reduksi sebesar 7.762%, dan kadar pati sebesar 63,126%

PREFERENSI DAN DAYA PREDASI Acanthaster planci TERHADAP KARANG KERAS

Artikel ini sdh dipresentasekan dlm kegiatan Simposium Nasional Terumbu Karang II di Jakarta tahun 2008 dan sdh dipublikasikan dlm bentuk prosiding di tahun 2009Penelitian ini bertujuan untuk menganalisis preferensi makan Acanthaster planci terhadap karang keras, laju predasi, waktu dan tingkah laku makannya. Penelitian dirancang secara eksperimental dengan mengurung hewan ini pada daerah terumbu karang. Hewan uji dikelompokkan menurut fase hidup yaitu early juvenil dan juvenil dan diamati kesenangannya dalam memangsa karang beserta luasan karang yang mati akibat predasinya, selain itu juga diamati waktu makan dan tingkah laku makannya selama 24 jam selama 3 hari pengamatan. Luasan karang yang mati diukur dengan pendekatan luas lingkaran jika berbentuk bulat dan luasan persegi panjang jika menyerupai kotak atau persegi. Perbandingan luasan karang yang dimangsa dikelompokkan menurut bentuk pertumbuhan dan dianalisis secara deskriptif dengan bantuan grafik. Sedangkan kajian perbedaan laju predasi dilakukan berdasarkan tingkatan fase hidup dan bentuk pertumbuhan karang yang selanjutnya dianalisis dengan uji t-student. Adapun waktu makan dan tingkah laku makan dikelompokkan menurut fase hidup dan dianalisis secara deskriptif dengan bantuan tabel dan grafik. Hasil Penelitian menunjukkan bahwa Acanthaster planci baik pada fase juvenile maupun fase early juvenile menyenangi bentuk karang tabulate (Acropora sp.) dalam memilih makanannya. Laju predasi pada fase juvenile (249,33 cm2/hari/ind) lebih tinggi dan berbeda nyata dengan fase early juvenil (134,67 cm2/hari/ind). Adapun waktu makan menunjukkan bahwa pada fase juvenile cenderung memilih waktu makan pada siang hari (kondisi terang), sebaliknya untuk fase early juvenile memilih waktu makan pada malam hari (kondisi gelap). Pola pergerakan Acanthaster planci dalam kurungan untuk fase juvenile terlihat meninggalkan posisi awal penempatan dan bergerak membentuk kelompok-kelompok kecil, sedangkan pada fase early juvenile cenderung bergerak menyebar menjauhi posisi awal penempatan dan bersembunyi di antara bongkahan karang

Integrative analyses identify modulators of response to neoadjuvant aromatase inhibitors in patients with early breast cancer

Introduction Aromatase inhibitors (AIs) are a vital component of estrogen receptor positive (ER+) breast cancer treatment. De novo and acquired resistance, however, is common. The aims of this study were to relate patterns of copy number aberrations to molecular and proliferative response to AIs, to study differences in the patterns of copy number aberrations between breast cancer samples pre- and post-AI neoadjuvant therapy, and to identify putative biomarkers for resistance to neoadjuvant AI therapy using an integrative analysis approach. Methods Samples from 84 patients derived from two neoadjuvant AI therapy trials were subjected to copy number profiling by microarray-based comparative genomic hybridisation (aCGH, n = 84), gene expression profiling (n = 47), matched pre- and post-AI aCGH (n = 19 pairs) and Ki67-based AI-response analysis (n = 39). Results Integrative analysis of these datasets identified a set of nine genes that, when amplified, were associated with a poor response to AIs, and were significantly overexpressed when amplified, including CHKA, LRP5 and SAPS3. Functional validation in vitro, using cell lines with and without amplification of these genes (SUM44, MDA-MB134-VI, T47D and MCF7) and a model of acquired AI-resistance (MCF7-LTED) identified CHKA as a gene that when amplified modulates estrogen receptor (ER)-driven proliferation, ER/estrogen response element (ERE) transactivation, expression of ER-regulated genes and phosphorylation of V-AKT murine thymoma viral oncogene homolog 1 (AKT1). Conclusions These data provide a rationale for investigation of the role of CHKA in further models of de novo and acquired resistance to AIs, and provide proof of concept that integrative genomic analyses can identify biologically relevant modulators of AI response

Regional cortical thickness changes accompanying generalized tonic-clonic seizures

OBJECTIVE: Generalized tonic-clonic seizures are accompanied by cardiovascular and respiratory sequelae that threaten survival. The frequency of these seizures is a major risk factor for sudden unexpected death in epilepsy (SUDEP), a leading cause of untimely death in epilepsy. The circumstances accompanying such fatal events suggest a cardiovascular or respiratory failure induced by unknown neural processes rather than an inherent cardiac or lung deficiency. Certain cortical regions, especially the insular, cingulate, and orbitofrontal cortices, are key structures that integrate sensory input and influence diencephalic and brainstem regions regulating blood pressure, cardiac rhythm, and respiration; output from those cortical regions compromised by epilepsy-associated injury may lead to cardiorespiratory dysregulation. The aim here was to assess changes in cortical integrity, reflected as cortical thickness, relative to healthy controls. Cortical alterations in areas that influence cardiorespiratory action could contribute to SUDEP mechanisms. METHODS: High-resolution T1-weighted images were collected with a 3.0-Tesla MRI scanner from 53 patients with generalized tonic-clonic seizures (Mean age ± SD: 37.1 ± 12.6 years, 22 male) at Case Western Reserve University, University College London, and the University of California at Los Angeles. Control data included 530 healthy individuals (37.1 ± 12.6 years; 220 male) from UCLA and two open access databases (OASIS and IXI). Cortical thickness group differences were assessed at all non-cerebellar brain surface locations (P < 0.05 corrected). RESULTS: Increased cortical thickness appeared in post-central gyri, insula, and subgenual, anterior, posterior, and isthmus cingulate cortices. Post-central gyri increases were greater in females, while males showed more extensive cingulate increases. Frontal and temporal cortex, lateral orbitofrontal, frontal pole, and lateral parietal and occipital cortices showed thinning. The extents of thickness changes were sex- and hemisphere-dependent, with only males exhibiting right-sided and posterior cingulate thickening, while females showed only left lateral orbitofrontal thinning. Regional cortical thickness showed modest correlations with seizure frequency, but not epilepsy duration. SIGNIFIANCE: Cortical thickening and thinning occur in patients with generalized tonic-clonic seizures, in cardiovascular and somatosensory areas, with extent of changes sex- and hemisphere-dependent. The data show injury in key autonomic and respiratory cortical areas, which may contribute to dysfunctional cardiorespiratory patterns during seizures, as well as to longer-term SUDEP risk

Early changes within the lymphocyte population are associated with the development of multiple organ dysfunction syndrome in trauma patients

2016 The Author(s). Open Access This article is distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license, and indicate if changes were made. The Creative Commons Public Domain Dedication waiver (http://creativecommons.org/publicdomain/zero/1.0/) applies to the data made available in this article, unless otherwise stated.JM was funded, in part, by the Royal College of Surgeons of England, The Phillip King Charitable Trust Research Fellowship and The National Institute of Health Research (NIHR)

Performance of Anaerobic Co‑digestion of Pig Slurry with Pineapple (Ananas comosus) Bio‑waste Residues

Agro-food industries produce large amounts of bio-waste, challenging innovative valorisation strategies in the framework of circular economy principles. Anaerobic digestion technology is an interesting route to stabilise organic matter and produce biogas as a renewable energy source. This paper aimed to study the optimal performance conditions for anaerobic co-digestion (AcoD) of pig slurry with pineapple (Ananas comosus) peel bio-waste. The anaerobic digestion (AD) trials were performed at lab scale, in a continuous stirred reactor, for 16 days’ hydraulic retention time in mesophilic conditions (37 ± 1 °C). Three hydraulic retention time were performed, one for the reference scenario ( T0) and two for AcoD trials ( T1, T2). Feeding mixtures (20:80; v:v) of pineapple peel liquor and pig slurry, with an OLR of 1.46 ± 0.04 g TVS L− 1 reactor day− 1 were used during AD/AcoD trials, presenting high values for soluble chemical oxygen demand and C/N ratio. This operational conditions highlight bioenergy recovery up to 0.58 L CH4 g TVSadded −1, in comparison with that obtained with pig slurry substrate (0.31 L CH4 g VSadded −1). The AD performance showed a total volatile solids and chemical oxygen demand removal efficiency of 23% to 47% and 26% to 48%, comparing T0 with the average of T1 and T2, respectively. The digester stability, evaluated by specific energetic loading rate, was below the limit (0.4 day−1) throughout the trials. Pig slurry co-digestion with pineapple peel liquor seems to be a promising approach for potential bioenergy recovery.info:eu-repo/semantics/publishedVersio

For money or service? a cross-sectional survey of preference for financial versus non-financial rural practice characteristics among ghanaian medical students

Abstract Background Health worker shortage and maldistribution are among the biggest threats to health systems in Africa. New medical graduates are prime targets for recruitment to deprived rural areas. However, little research has been done to determine the influence of workers' background and future plans on their preference for rural practice incentives and characteristics. The purpose of this study was to identify determinants of preference for rural job characteristics among fourth year medical students in Ghana. Methods We asked fourth-year Ghanaian medical students to rank the importance of rural practice attributes including salary, infrastructure, management style, and contract length in considering future jobs. We used bivariate and multivariate ordinal logistic regression to estimate the association between attribute valuation and students' socio-demographic background, educational experience, and future career plans. Results Of 310 eligible fourth year medical students, complete data was available for 302 students (97%). Students considering emigration ranked salary as more important than students not considering emigration, while students with rural living experience ranked salary as less important than those with no rural experience. Students willing to work in a rural area ranked infrastructure as more important than students who were unwilling, while female students ranked infrastructure as less important than male students. Students who were willing to work in a rural area ranked management style as a more important rural practice attribute than those who were unwilling to work in a rural area. Students studying in Kumasi ranked contract length as more important than those in Accra, while international students ranked contract length as less important than Ghanaian students. Conclusions Interventions to improve rural practice conditions are likely to be more persuasive than salary incentives to Ghanaian medical students who are willing to work in rural environments a priori. Policy experiments should test the impact of these interventions on actual uptake by students upon graduation.http://deepblue.lib.umich.edu/bitstream/2027.42/112499/1/12913_2011_Article_1837.pd