Pengaruh Kepemilikan NPWP terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Manado

Income tax can be used for various functions of determining policies related to income. Taxpayer compliance is strongly influenced by the ownership of a country\u27s NPWP because if a Taxpayer is not compliant it will cause reduced tax revenue. The object of this research is the Income Taxpayer which is limited to the Corporate Income Taxpayer in the city of Manado. The purpose of this study is to determine whether NPWP ownership has an effect on tax compliance at the Manado Primary Tax Service Office. In conducting this research a statistical analysis tool is used that is simple linear regression analysis and is strengthened by testing the hypothesis that is the t test. The results showed the regression model obtained was Y = 10.895 + 0.299 X. The constant a of 10.895 gives the sense that if the Income Tax Audit is perceived to be constant or equal to zero (0), then the magnitude of Taxpayer Compliance is 10.895 units. Furthermore, the value of b which is a regression coefficient of variable X (NPWP ownership) of 0.299 means that if NPWP ownership has increased by one (1) unit, then the amount of income tax increase has increased or increased by 0.299 units assuming the other variables are fixed or constant. Taxpayers compliance (Y) got contribution from NPWP (X) ownership factor of 6.6%, while the rest was explained by other variables not included in this study. Thus it is known that NPWP ownership has no significant effect on increasing taxpayer compliance

Preferensi konsumen terhadap konsumsi “ragey†di Kota Manado

CONSUMER PREFERENCES TOWARDS RAGEY CONSUMPTION IN MANADO CITY.This study aims to determine consumer preferences and attributes that are considered consumers of ragey in Manado City. This research was conducted in Manado City, North Sulawesi Province. The location determination was carried out deliberately (purposive sampling) at three restaurants selling ragey, namely the ragey restaurant Tanta Olla, the ragey Roy restaurant and the ragey 21 Telling restaurant from 08 July to 08 August 2019. The research method is survey and interview methods using a questionnaire that has been provided. Samples were determined by accidental sampling with 100 samples. Types of data are primary data and secondary data as well as descriptive analysis and conjoint analysis. The results showed that  ragey atributs such as  price with a value of 0.530 ,  size with a value of 0.410 and proportion  of meat with a value of 0.700 had significant correlation (P<0,05)  with consumers preferences. Attributes that are considered by consumers in buying ragey sequentially, namely the proportion of 34.808%, size 33.896% and price of 31.296%.Â

A self-determination theoretical approach into survival strategies of on-campus and off-campus students from low-income families

An enormous number of students from rural-based universities are drawn from provinces which are primarily regarded as rural provinces in South Africa, due to underdevelopment which is rhetorically blamed on the legacy of apartheid. Moreover, a vast number of these students are enrolled at universities as first generation and largely come from low-income families, characterised by elements of poverty. These students often experience literacy problems, mostly because of the type of high school they attended. Be that as it may, these students need to survive, hence, the need for this type of exploration, which sought to understand survival strategies of students from low -income families in a South African rural-based university. This study or article is solely rooted on Self-determination theory as the theoretical point of departure. Nevertheless, it also incorporates elements of Bandura’s Social cognitive theory as a supplementary theory. Following a qualitative research design, the population of the study comprised students from low-income families. Purposive and snowball sampling procedures were used to select students’ questionnaires with open-ended questions, whilst content analysis was used as a data analysis tool. The findings of the article exhibit several complexities and difficulties that students from low-income families endure such as lack of funds, materials and being exposed to crime. Students make use of financial aid schemes, peer support groups and university’s financial aid to survive. The article has implications for higher education institutions on how they can adopt a variety financial aid practices that could be tailored towards assisting on-campus and off-campus students from low-income families

Indoor environment propagation review

A survey of indoor propagation characteristics is presented, including different models for path loss, shadowing and fast fading mechanisms, different channel parameters including signal strength, power delay, coherence bandwidth, Doppler spread and angle of arrival. The concepts of MIMO channels are also covered. The study also explores many types of deterministic channel modelling, such as Finite Difference Time Domain, Finite Integration Method, Ray tracing and the Dominant path model. Electromagnetic properties of building materials, including frequency dependence, are also investigated and several models for propagation through buildings are reviewed

Non-coding RNAs as prognostic biomarkers: A miRNA signature specific for aggressive early-stage lung adenocarcinomas

Lung cancer burden can be reduced by adopting primary and secondary prevention strategies such as anti-smoking campaigns and low-dose CT screening for high risk subjects (aged >50 and smokers >30 packs/year). Recent CT screening trials demonstrated a stage-shift towards earlier stage lung cancer and reduction of mortality (~20%). However, a sizable fraction of patients (30–50%) with early stage disease still experience relapse and an adverse prognosis. Thus, the identification of effective prognostic biomarkers in stage I lung cancer is nowadays paramount. Here, we applied a multi-tiered approach relying on coupled RNA-seq and miRNA-seq data analysis of a large cohort of lung cancer patients (TCGA-LUAD, n = 510), which enabled us to identify prognostic miRNA signatures in stage I lung adenocarcinoma. Such signatures showed high accuracy (AUC ranging between 0.79 and 0.85) in scoring aggressive disease. Importantly, using a network-based approach we rewired miRNA-mRNA regulatory networks, identifying a minimal signature of 7 miRNAs, which was validated in a cohort of FFPE lung adenocarcinoma samples (CSS, n = 44) and controls a variety of genes overlapping with cancer relevant pathways. Our results further demonstrate the reliability of miRNA-based biomarkers for lung cancer prognostication and make a step forward to the application of miRNA biomarkers in the clinical routine

COVID-19 epidemic strongly affected cancer research in Italy: a survey of the Italian Cancer Society (SIC)

Background: Italy was among the first countries hit by the pandemic of severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) infection. The application of strict lockdown measures disproportionately affected both cancer patient care as well as basic and translational cancer research. Materials and methods: The Italian Cancer Society (SIC) conducted a survey on the effect of lockdown on laboratories involved in cancer research in Italy. The survey was completed by 570 researchers at different stages of their career, working in cancer centers, research institutes and universities from 19 Italian regions. Results: During the lockdown period, the impact of the COVID-19 pandemic emergency on face-to-face research activities was high, with a complete (47.7%) or partial (36.1%) shutdown of the laboratories. In the post-lockdown period, research activities were resumed in most of the respondents’ institutions (80.4%), though with some restrictions (77.2%). COVID-19 testing was offered to research personnel only in ~50% of research institutions. Overall, the response to the pandemic was fragmented as in many cases institutions adopted different strategies often aimed at limiting possible infections without a clearly defined contingency plan. Nevertheless, research was able to provide the first answers and possible ways out of the pandemic, also with the contribution of many cancer researchers that sacrificed their research programs to help overcome the pandemic by offering their knowledge and technologies. Conclusions: Given the current persistence of an emergency situation in many European countries, a more adequate organization of research centers will be urgent and necessary to ensure the continuity of laboratory activities in a safe environment

Predicted modulated differential rates for direct WIMP searches at low energy transfers

The differential event rate for direct detection of dark matter, both the time averaged and the modulated one due to the motion of the Earth, are discussed. The calculations focus on relatively light cold dark matter candidates (WIMP) and low energy transfers. It is shown that for sufficiently light WIMPs the extraction of relatively large nucleon cross sections is possible. Furthermore for some WIMP masses the modulation amplitude may change sign, meaning that, in such a case, the maximum rate may occur six months later than naively expected. This effect can be exploited to yield information about the mass of the dark matter candidate, if and when the observation of the modulation of the event rate is established.Comment: 16 pages, 22 figures; references adde

Prospects for the direct detection of neutralino dark matter in orbifold scenarios

We analyse the phenomenology of orbifold scenarios from the heterotic superstring, and the resulting theoretical predictions for the direct detection of neutralino dark matter. In particular, we study the parameter space of these constructions, computing the low-energy spectrum and taking into account the most recent experimental and astrophysical constraints, as well as imposing the absence of dangerous charge and colour breaking minima. In the remaining allowed regions the spin-independent part of the neutralino-proton cross section is calculated and compared with the sensitivity of dark matter detectors. In addition to the usual non universalities of the soft terms in orbifold scenarios due to the modular weight dependence, we also consider D-term contributions to scalar masses. These are generated by the presence of an anomalous U(1), providing more flexibility in the resulting soft terms, and are crucial in order to avoid charge and colour breaking minima. Thanks to the D-term contribution, large neutralino detection cross sections can be found, within the reach of projected dark matter detectors.Comment: 51 pages, 25 figure

Fungi hijack a ubiquitous plant apoplastic endoglucanase to release a ROS scavenging beta-glucan decasaccharide to subvert immune responses

Plant pathogenic and beneficial fungi have evolved several strategies to evade immunity and cope with host-derived hydrolytic enzymes and oxidative stress in the apoplast, the extracellular space of plant tissues. Fungal hyphae are surrounded by an inner insoluble cell wall layer and an outer soluble extracellular polysaccharide (EPS) matrix. Here, we show by proteomics and glycomics that these two layers have distinct protein and carbohydrate signatures, and hence likely have different biological functions. The barley (Hordeum vulgare) β-1,3-endoglucanase HvBGLUII, which belongs to the widely distributed apoplastic glycoside hydrolase 17 family (GH17), releases a conserved β-1,3;1,6-glucan decasaccharide (β-GD) from the EPS matrices of fungi with different lifestyles and taxonomic positions. This low molecular weight β-GD does not activate plant immunity, is resilient to further enzymatic hydrolysis by β-1,3-endoglucanases due to the presence of three β-1,6-linked glucose branches and can scavenge reactive oxygen species. Exogenous application of β-GD leads to enhanced fungal colonization in barley, confirming its role in the fungal counter-defensive strategy to subvert host immunity. Our data highlight the hitherto undescribed capacity of this often-overlooked EPS matrix from plant-associated fungi to act as an outer protective barrier important for fungal accommodation within the hostile environment at the apoplastic plant–microbe interface