PENGUKURAN EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL DAN RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA MANADO TAHUN 2015-2019

Pajak hotel dan pajak restoran merupakan dua jenis pajak yang potensinya semakin berkembang dengan diperhatikan adanya kompenen pendukung dari sektor jasa, pembanguan maupun pariwisata dalam peningkatan pembangunan daerah. Pemerintah Kota Manado dalam pelaksanaan pemungutan pajaknya mengupayakan terlaksananya pembangunan yang potensial terhadap pencapaian target serta realisasi yang lebih baik. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui besarnya kontribusi pajak   hotel dan pajak restoran terhadap Pendapatan Asli Daerah Kota Manado dan tingkat efektifitas penerimaan pajak hotel dan pajak restoran terhadap peningkatan pendapatan asli daerah Kota Manado. Jenis penelitian yang digunakan adalah kualitatif deskriptif, Peneliti memilih pendekatan deskriptif karena yang ingin dideskripsikan adalah untuk menjelaskan dan menganalisis data yang diterima. Diketahui bahwa kontribusi yang di berikan oleh pajak hotel dan pajak restoran sudah baik, dimana terlihat rata-rata kontribusi yang di berikan dari  pajak hotel dan restoran terhadap pendapatan asli daerah kota Manado berada diatas 10%

A Note on Mathematical Modelling of Elliptical Fire Propagation

Mathematical modelling of forest fire propagation in time plays a key role in existing fire propagation predicting systems. Such systems are capable of simulating the growth of fire front in time and space and predicting spatial and temporal fire behaviour. In our previous papers, we studied mathematical foundations of the elliptical fire propagation model implemented in several advanced simulation systems.The model is based on Huygens' principle applied on fire propagation assuming locally elliptical fire spread. However, in the literature various other mathematical representations of local fire propagation have been reported, such as double ellipse, lemniskata, oval shape, tear shape, and others. Such types of local fire propagation have been experimentally observed in certain conditions during laboratory and field fires. In this paper, we demonstrate several simple examples of fire propagation corresponding both to the elliptical and non-elliptical local fire propagation in homogeneous conditions

Parallel Computation of Smoke Movement During a Car Park Fire

In this paper the use of Fire Dynamics Simulator (FDS) for parallel computer simulation of the smoke movement during a fire of two passenger cars in an underground car park is investigated. The simulations were executed on a high-performance computer cluster. A specific problem of FDS parallel computation using Message-Passing Interface (MPI) is a separate solution of governing equations on computational subdomains causing a loss of accuracy. Therefore, the impact of parallelisation on simulation accuracy in the case of using a greater number of computational cores of the computer cluster is studied with the aim to increase the computational performance and enable practical application of such simulations for fire safety measures. The geometrical model and material properties of the cars used in the simulation have been verified by a full-scale fire experiment in open air. We describe the results of a series of simulations of several fire scenarios with different numbers of parked cars and ventilation configurations and determine times and locations at which conditions in the car park become untenable for human life. The simulation indicates that proper ventilation prolongs tenable conditions by several minutes

UNCITRAL Arbitration Rules and their application in practice

Cílem diplomové práce je analyzovat Rozhodčí pravidla UNCITRAL a způsoby jakými jsou Rozhodčí pravidla UNCITRAL aplikována a interpretována stranami sporu a rozhodci v mezinárodní obchodní arbitráži. Diplomová práce je rozdělena do dvou částí. V první části jsou popsány základní principy a prameny mezinárodní obchodní arbitráže. Rozdíly mezi institucionální arbitráží a ad hoc arbitráží jsou uvedeny a zvláštní kapitoly jsou věnovány českým stálým rozhodčím soudům významným mezinárodním rozhodčím institucím. Druhá část začíná pojednáním o historii Komise UNCITRAL a popisuje historický vývoj Rozhodčích pravidel UNCITRAL. Následuje analýza jednotlivých ustanovení Rozhodčích pravidel. Interpretační či aplikační praxe je zmíněna v případech, kdy se k určitému ustanovení váže ustálená mezinárodní interpretační či aplikační praxe, ať již stran či rozhodčích senátů. V případech ustanovení, kde se verze Rozhodčích pravidel UNCITRAL z roku 1976 a roku 2010 zásadněji liší, jsou ustanovení komparována. Ke zpracování diplomové práce byly využity právně-analytická, právně-deskriptivní a právně-komparativní metody.UNCITRAL Arbitration Rules and their application in practice The purpose of the thesis is to analyse the UNCITRAL Arbitration Rules and the ways they are applied and interpreted by parties of dispute and arbitrators in international commercial arbitration. The thesis is divided into two parts. In the fist part the basic principles and legal framework of international commercial arbitration are described. Differences between institutional arbitration and ad hoc arbitration are discussed and special chapters are dedicated to permanent arbitration courts in the Czech Republic and important international arbitration institutions. Second part begins by discussion of the UNCITRAL Commission history and describes historical development of the UNCITRAL Arbitration Rules. Analysis of individual articles follows. With some articles there is established common international practice regarding their application or interpretation in international commercial arbitration. In such cases these practices and interpretations are discussed in more detail. Some articles of the revised 2010 version of the UNCITRAL Arbitration Rules are significantly different compared to the 1976 version of the UNCITRAL Arbitration Rules. These differences are analysed comparatively. Legal-analytical, legal-descriptive and legal-...Department of Business LawKatedra obchodního právaPrávnická fakultaFaculty of La

Modern trends in nature protection in the Czech Republic

Import 11/07/2012Bakalářská práce se věnuje historii a přístupu k ochraně přírody především v českých zemích. Okrajově se věnuje světovým ochranářským iniciativám a pojednává o koncepci ochrany přírody v rámci Evropské unie. Bakalářská práce je postavena nejen na etických a legislativních aspektech ochrany přírody, ale vychází především z moderních poznatků biologie a ekologie.This thesis deals with the history and approach to nature conservation especially in the Czech lands. Marginally to global conservation initiatives and discusses the concept of nature protection within the European Union. Bachelor thesis is based not only on ethical and legal aspects of conservation, but is mainly based on knowledge of modern biology and ecology.Prezenční546 - Institut environmentálního inženýrstvívelmi dobř

Parallel Computer Simulation of Fire in Road Tunnel and People Evacuation

Advances in CFD (Computational Fluid Dynamics) and significant increase of computational power of current computers have led to widespread use of CFD in aerodynamics, fluid dynamics, combustion engineering and other academic disciplines. One of such disciplines is computer modelling and simulation of fire in human structures. Fire is a very complicated and complex phenomenon. Fire research deals with such processes as combustion, radiation, heat transfer, turbulence, fluid dynamics, and other physical and chemical processes. Several advanced fire and smoke simulation systems have been developed to solve various aspects of fire safety in various conditions and environments. In this paper, the use of parallel version of the CFD simulator FDS (Fire Dynamics Simulator) for the simulation of fire spread and smoke development in a short road tunnel is described. In order to study the impact of the computational domain decomposition on the accuracy and reliability of simulation results, several simulations of a chosen fire scenario ran on the HP blade cluster utilizing different numbers of processors. The obtained parameters of fire and smoke were used to investigate the influence of the fire on people evacuation in the tunnel with active ventilation for a given traffic situation

Microbial Transformations of TRU and Mixed Wastes: Actinide Speciation and Waste Volume Reduction

Cellosic samples were prepared 1/29/92 at BNL from various sources, including white and brown paper towel, and Kimwipes. The mixed cellulosics were cut into 1 cm x 1 cm squares and transferred to glass serum bottles and various treatments were conducted: unamended (U) samples were filled with nitrogen-purged brine from G-Seep (4.1 M Na+ and 5.1 Cl- with minor amounts of Mg, K, and Ca and 0.3 M sulfate (Brush, 1990)); unamended/inoculated (UI) samples were filled with bacteria-containing surface lake water, sediment, and halite from the underground at the WIPP site; amended/inoculated (AI) samples were inoculated in this fashion and amended with nutrients; and amended/inoculated/excess nitrate (AINO3) samples were inoculated with excess nitrate in the form of KNO3 (5 g L-1 (49.5 mM)). Further information on sample preparation is available. All samples were analyzed by Fourier transform infrared spectroscopy (FTIR) at SBU to identify any transformations in cellulosic material which may have occurred during treatment and storage

The impact of car park fire on concrete structure, Parallel computation

This study examines the influence of automobile fire in a car park on concrete parts of the structure. In 2009, a series of full-scale fire experiments in open air was conducted, including the fire in automobile interior and its influence onto a vehicle in its vicinity. We performed a set of simulations of this scenario, using the NIST FDS system, version 5.5.3. Comparison with experimental data confirmed the simulation reliability. In this paper, we use material properties of car interior materials established by our research to simulate a car fire in a small part of car park containing two burning cars and its influence on concrete ceiling and a pillar in the vicinity of the cars. We use here the calculation with 48 and more MPI processes to evaluate the ability of high performance computing to solve problems of structural fire safety