Perspektif Hukum Atas Pelanggaran Barang Kena Cukai Yang Dilekati Pita Cukai Bukan Peruntukannya

The sanctions imposition that has been applied to violations of taxable goods that are subject to tax bands instead of their intended can cause legal uncertainty. This study aims to determine law enforcement against perpetrators of excisable goods violations that are attached to excise stamps aren’t intended for them and to find out legal perspective in Indonesia regarding the imposition of the sanctions for excisable goods violations that are attached with excise stamps instead of their intended. Research related to violations of excisable goods that are attached to excise stamps for non-designated items is rarely carried out. The method used is normative juridical, while data analysis was conducted qualitatively. From this study results it’s concluded that, if reviewed from a legal perspective in Indonesia, law enforcement that occurs when a manufacturer or importer of excisable goods attaches excise stamps to excisable goods that aren’t allocated can be penalized. This happens because factory operators or importers of excisable goods act as violation initiators or crime perpetrators, with the intention of avoiding some tax payments for personal gain as one form of crime. The Excise Law should be reviewed, especially in relation to imposing sanctions and improving the legal system in its structure terms, substance, and legal culture. Therefore, the imposition of the sanctions applied to excise violations can provide justice, benefit, and legal certainty. Keywords: Excisable Goods, Excise Ribbons, Misappropriation, Criminal Sanctions, Legal Perspective Pemberian sanksi yang selama ini diterapkan terhadap pelanggaran barang kena cukai yang dilekati pita cukai bukan peruntukannya dapat menimbulkan ketidakpastian hukum. Penelitian ini bertujuan untuk mengetahui penegakan hukum terhadap pelaku pelanggaran barang kena cukai yang dilekati pita cukai bukan peruntukannya dan untuk mengetahui perspektif hukum di Indonesia terkait pemberian sanksi atas pelanggaran barang kena cukai yang dilekati dengan pita cukai bukan peruntukannya. Adapun penelitian terkait pelanggaran barang kena cukai yang dilekati pita cukai bukan peruntukannya masih jarang dilakukan. Metode yang digunakan dalam penelitian ini adalah yuridis normatif, sementara analisis data dilakukan secara kualitatif. Dari hasil penelitian ini disimpulkan bahwa, jika ditinjau dari perspektif hukum di Indonesia, penegakan hukum yang terjadi apabila pengusaha pabrik atau importir barang kena cukai melekatkan pita cukai pada barang kena cukai yang bukan peruntukannya dapat dikenai sanksi pidana. Hal tersebut terjadi karena pengusaha pabrik atau importir barang kena cukai bertindak sebagai inisiator terjadinya pelanggaran atau pelaku kejahatan, dengan niat mengelakan sebagian pembayaran cukai demi keuntungan pribadi merupakan salah satu bentuk kejahatan. Hendaknya Undang-Undang Cukai dapat dikaji kembali khususnya terkait pemberian sanksi dan memperbaiki sistem hukum baik struktur, substansi maupun budaya hukumnya. Dengan demikian, pengenaan sanksi yang diterapkan pada pelanggaran cukai dapat memberikan keadilan, kemanfaatan dan kepastian hukum. Kata Kunci: Barang Kena Cukai, Pita Cukai, Salah Peruntukan, Sanksi Pidana, Perspektif Huku

Ursachen unterschiedlicher Ergebnisse bei serologischer und genetischer Subtypisierung von HIV-1-Proben

Ziel der vorliegenden Studie war es, abzuklären, wie verlässlich die Serotypisierung von HIV-1 die in einem ostafrikanschen Land vorkommenden, seit Jahren nebeneinander existierenden, unterschiedlichen Genotypen bestimmen kann. Hierzu wurden die genetischen Subtypen von 86 AIDS-Patienten aus Mbeya-Stadt im südwestlichen Tansania durch die Nukleinsäuresequenzierung eines env-Abschnitts bestimmt. Die Daten wurden mit den Ergebnissen der V3-Serotypisierung verglichen, welche durch 4 verschiedene Testverfahren erhoben wurden. In den zur Verfügung stehenden Patientenproben konnten 4 genetische Subtypen identifiziert werden: A (25,29%), C (47,55%), D (13,15%) und G (1,1%). Im Vergleich der serologischen Tests untereinander konnte gezeigt werden, dass die Sensitivität und Spezifität der verwendeten ELISAs beträchtlich variierte. Weiterhin konnten verschiedene Aminosäurereste im V3-loop identifiziert werden, die größte Bedeutung für eine erfolgreiche und gleichzeitig spezifische Antikörperbindung haben. Abweichungen hiervon waren in hohem Maße mit einer serologischen Fehlklassifizierung verbundn. Die Ergebnisse haben gezeigt, dass die Tests zumindest auf Populationsebene die Subtypenverteilung in den richtigen Proportionen vorharsagen. Auf individueller Ebene ist die Vorhersagekraft jedoch nicht ausreichend. Die Schuld dafür ist in den extrem ähnlichen Aminosäuresequenzen der prävalenten genetischen Subtypen zu suchen, die eine Unterscheidung von A und C bzw. D und C in vielen Fällen unmöglich machten. Um in groß angelegten Studien die genetischen HIV-1-Subtypen untersuchen zu können, sind modifizierte Algorithmen nötig, mit deren Hilfe die durch regionale Besonderheiten der Viren verursachten Schwierigkeiten der serologischen Tests erkannt und korrigiert werden können

Chapters from Life of Tibetans

The e-book Chapters from life of Tibetans was written by master and doctoral students of Tibetan Studies as a short overview and tool for bachelor students encountering the Tibetan cultural milieu for the first time, offering insight into Tibetan culture. It summarises the life of Tibetans from birth to death, focusing on important matters of Tibetan culture. Over the course of eleven chapters, the e-book describes childbirth, upbringing, rites of passage (including weddings), family life, work, amusement, examples of annual and religious rituals and death (including funerals). Apart from that, the e-book introduces readers to important Tibetan terminology and recommends literature for further reading on Tibetan subjects

A direct cerebello-telencephalic projection in an electrosensory mormyrid fish

After injections of the posterior part of the lateral zone of the area dorsalis telencephali (Dlp) with either horseradish peroxidase or the newly available carbocyanine dye DiI, efferent cells were labeled in the valvula cerebelli of the mormyrid fish,Gnathonemus petersii. This may be a unique connection for this group of electrosensory teleosts, since no other vertebrate has ever been reported before to have a direct cerebello-telencephalic projection

Ras family GTPases involved in breast cancer

The Ras branch of the Ras superfamily of small GTPases consists of over thirty-six proteins that regulate a wide array of cellular processes. Mutations in the RAS oncogene that cause aberrant activation of Ras signaling drive 30% of all cancers, but these mutations are infrequent in breast cancer. Instead, other Ras family proteins may play more significant roles in the development and progression of breast cancer. Here, we focus on two such proteins, Rerg and Rheb. Hyperactive Rheb activity may enhance breast cancer tumorigenesis, whereas Rerg has been proposed to negatively regulate breast cancer growth. Expression of Rerg is controlled by estrogen; hence, Rerg is not expressed in estrogen receptor-negative breast cancers. Whether loss of Rerg expression in these tumors contributes to breast cancer progression is not known. We found that silencing Rerg expression did not significantly enhance the growth or invasive properties of breast cancer cells, and likewise, inducing Rerg expression in Rerg-negative breast cancer cell lines did not diminish their growth. Thus, these studies argue against a role for Rerg as a tumor suppressor in breast cancer. More studies are needed to determine whether Rerg is involved in breast cancer in vivo. Rheb and its effector mTOR have been strongly implicated in the development of many cancers, including breast cancer. Upstream regulators of Rheb are commonly activated in the majority of breast cancers, leading to increased Rheb activity in breast cancer. However, approaches to inhibit Rheb function in breast cancer have not been comprehensively explored. Here, we investigated two strategies to inhibit Rheb-mTOR signaling. First, we asked whether CAAX-mediated posttranslational processing of Rheb is required for its function. We found that, while farnesylation is absolutely required for Rheb activation of mTOR, post-prenyl processing by the enzymes Rce1 and Icmt is dispensable for Rheb signaling. Our studies further suggested that endomembrane localization of Rheb is not required for its activation of mTOR. Finally, we found that the farnesylcysteine mimetic S-trans, trans-farnesylthiosalicylic acid (FTS; salirasib) did not block Rheb localization, but potently inhibited mTOR-induced p70 S6 kinase (S6K) activation, suggesting that FTS is a direct inhibitor of mTOR. Therefore, FTS may be a promising therapy for the treatment of Rheb- and mTOR-dependent cancers, including breast cancer. Together, these studies have increased our understanding of the functions of Rerg and Rheb in breast cancer and have suggested a potential therapeutic strategy to reverse aberrant Rheb signaling in breast cancer

Romidepsin inhibits Ras-dependent growth transformation of NIH 3T3 fibroblasts and RIE-1 epithelial cells independently of Ras signaling inhibition

Abstract Background Despite intensive effort, currently no effective anti-Ras therapies have successfully reached clinical application. Previous studies suggest that the histone deacetylatse (HDAC) inhibitor romidepsin, which is currently in clinical trials for the treatment of multiple malignancies, can block Ras-dependent signaling and growth transformation. These studies suggest that mutational activation of Ras may be a useful biomarker for sensitivity to romidepsin and that the anti-tumor activity of this HDAC inhibitor may involve inhibition of Ras effector-mediated signaling. Results To rigorously assess romidepsin as an antagonist of Ras, we utilized two well-characterized cell models for Ras transformation. We found that romidepsin blocked the anchorage-dependent and -independent growth of NIH 3T3 fibroblasts and RIE-1 epithelial cells transformed by all three Ras isoforms. However, romidepsin treatment also blocked growth transformation caused by other oncoproteins (B-Raf and ErbB2/Neu), suggesting that romidepsin is not selective for Ras. We also observed striking differences in romidepsin-mediated growth inhibition between transformed NIH 3T3 fibroblasts compared to RIE-1 epithelial cells, suggesting that the mechanism by which romidepsin blocks transformation is dependent on cellular context. Finally, we found that romidepsin did not inhibit Ras activation of the ERK and AKT effector pathways in NIH 3T3 and RIE-1 cells, suggesting that romidepsin does not directly antagonize Ras. Conclusion Taken together, our results suggest that romidepsin is not selective for Ras-transformed cells and that the anti-tumor activity of romidepsin is not due to direct inhibition of Ras function

Homogeneous datasets of triple negative breast cancers enable the identification of novel prognostic and predictive signatures

Background: Current prognostic gene signatures for breast cancer mainly reflect proliferation status and have limited value in triple-negative (TNBC) cancers. The identification of prognostic signatures from TNBC cohorts was limited in the past due to small sample sizes. Methodology/Principal Findings: We assembled all currently publically available TNBC gene expression datasets generated on Affymetrix gene chips. Inter-laboratory variation was minimized by filtering methods for both samples and genes. Supervised analysis was performed to identify prognostic signatures from 394 cases which were subsequently tested on an independent validation cohort (n = 261 cases). Conclusions/Significance: Using two distinct false discovery rate thresholds, 25% and <3.5%, a larger (n = 264 probesets) and a smaller (n = 26 probesets) prognostic gene sets were identified and used as prognostic predictors. Most of these genes were positively associated with poor prognosis and correlated to metagenes for inflammation and angiogenesis. No correlation to other previously published prognostic signatures (recurrence score, genomic grade index, 70-gene signature, wound response signature, 7-gene immune response module, stroma derived prognostic predictor, and a medullary like signature) was observed. In multivariate analyses in the validation cohort the two signatures showed hazard ratios of 4.03 (95% confidence interval [CI] 1.71–9.48; P = 0.001) and 4.08 (95% CI 1.79–9.28; P = 0.001), respectively. The 10-year event-free survival was 70% for the good risk and 20% for the high risk group. The 26-gene signatures had modest predictive value (AUC = 0.588) to predict response to neoadjuvant chemotherapy, however, the combination of a B-cell metagene with the prognostic signatures increased its response predictive value. We identified a 264-gene prognostic signature for TNBC which is unrelated to previously known prognostic signatures