Analisa Pembayaran Pajak Dan Persepsi Penghasilan Menurut Wajib Pajak Orang Pribadi Yang Membayar Persepuluhan

Penelitian ini bertujuan untuk mengetahui persepsi penghasilan menurut Wajib Pajak Orang Pribadi yang membayar persepuluhan. Penelitian ini dilakukan dengan melihat definisi penghasilan menurut Wajib Pajak melalui pembayaran persepuluhan yang dilakukannya, karena pembayaran persepuluhan didasari oleh pemikiran masing-masing individu terkait apa saja yang termasuk dalam penghasilan (self-defined income). Jumlah responden yang digunakan dalam penelitian ini adalah 30 Wajib Pajak Orang Pribadi di Surabaya yang menganut agama Kristen. Teknik analisa yang digunakan adalah metode sequential explanatory design, yang diawali dengan analisa kuantitatif menggunakan Uji Beda Dua Kelompok dan kemudian dilanjutkan dengan analisa kualitatif.Hasil penelitian menunjukkan bahwa Wajib Pajak cenderung memiliki persepsi bahwa yang termasuk dalam definisi penghasilan adalah penerimaan kas, yang diukur dengan jumlah total kas yang diterima dalam suatu periode tertentu. Kemudian juga ditemukan bahwa tidak terdapat perbedaan antara pembayaran persepuluhan yang dilakukan oleh Wajib Pajak dengan pembayaran Pajak Penghasilan, yang artinya bahwa perilaku pembayaran Pajak Penghasilan dilakukan sesuai dengan persepsi penghasilan menurut Wajib Pajak. Dari analisa kualitatif dalam penelitian ini, ditemukan bahwa persepsi Wajib Pajak terkait dengan praktek perpajakan di Indonesia juga berperan dalam pembayaran pajak yang dilakukan oleh Wajib Pajak

Novel applications of therapeutic hypothermia: report of three cases

Therapeutic hypothermia can provide neuroprotection in various situations where global or focal neurological injury has occurred. Hypothermia has been shown to be effective in a large number of animal experiments. In clinical trials, hypothermia has been used in patients with postanoxic injury following cardiopulmonary resuscitation, in traumatic brain injury with high intracranial pressure, in the perioperative setting during various surgical procedures and for various other indications. There is thus evidence that hypothermia can be effective in various situations of neurological injury, although a number of questions remain unanswered. We describe three patients with unusual causes of neurological injury, whose clinical situation was in fundamental aspects analogous to conditions where hypothermia has been shown to be effective

Young Netherlands Twin Register (Y-NTR): A longitudinal multiple informant study of problem behavior.

The Netherlands Twin Register (NTR) was established around 1987 at the Vrije Universiteit in Amsterdam, the Netherlands. The current article summarizes the longitudinal genetic analyses of maternal and paternal ratings of twins' behavior as a function of the sex of the children for the traits of aggression (AGG), attention problems (AP), anxious/depression (ANX), internalizing behavior (INT) and externalizing behavior (EXT). We found that genetic influences are the most important factor in explaining individual differences in these traits. For most phenotypes, influences of genetic factors fluctuate throughout development, with the exception of AP, for which genetic influences remain of similar magnitude. Changes in genetic influences parallel those in shared environmental influences, while nonshared environmental influences remain relatively constant. Around 10% to 20% of the variance is accounted for by parent-specific shared environment, which includes rater bias. For all phenotypes, stability throughout childhood is accounted for by genetic and shared environmental factors, while nonshared environmental influences are mainly age/measurement specific. About 15% of the phenotypic stability is accounted for by rater-specific shared environmental influences, which include rater bias. In conclusion, between ages 3 and 12 genetic factors are the most important cause of individual differences in emotional and behavioral problem

A low-frequency view of mixed-morphology supernova remnant VRO 42.05.01, and its neighbourhood

Context. Mixed-morphology supernova remnants (MM SNRs) are a mysterious class of objects that display thermal X-ray emission within their radio shell. They are an older class of SNRs, and as such are profoundly affected by the environment into which they evolve. VRO 42.05.01 is a MM SNR of puzzling morphology in the direction of the Galactic anticentre. Aims. Low-frequency radio observations of supernova remnants are sensitive to synchrotron electrons accelerated in the shock front. We aim to compare the low-frequency emission to higher frequency observations to understand the environmental and shock acceleration conditions that have given rise to the observed properties of this source. Methods. We present a LOFAR High Band Antenna map centred at 143 MHz of the region of the Galactic plane centred at l = 166°, b = 3.5° at 143 MHz, with a resolution of 148" and an rms noise of 4.4 mJy bm−1. Our map is sensitive to scales as large as 6°. We compared the LOw Frequency ARay (LOFAR) observations to archival higher frequency radio, infrared, and optical data to study the emission properties of the source in different spectral regimes. We did this both for the SNR and for OA 184, an H II region within our field of view. Results. We find that the radio spectral index of VRO 42.05.01 increases at low radio frequencies; i.e. the LOFAR flux is higher than expected from the measured spectral index value at higher radio frequencies. This observed curvature in the low-frequency end of the radio spectrum occurs primarily in the brightest regions of the source, while the fainter regions present a roughly constant power-law behaviour between 143 MHz and 2695 MHz. We favour an explanation for this steepening whereby radiative shocks have high compression ratios and electrons of different energies probe different length scales across the shocks, therefore sampling regions of different compression ratios

Exploring the genetic correlations of antisocial behaviour and life history traits.

UNLABELLED: Prior evolutionary theory provided reason to suspect that measures of development and reproduction would be correlated with antisocial behaviours in human and non-human species. Behavioural genetics has revealed that most quantitative traits are heritable, suggesting that these phenotypic correlations may share genetic aetiologies. We use genome-wide association study data to estimate the genetic correlations between various measures of reproductive development (N = 52 776-318 863) and antisocial behaviour (N = 31 968). Our genetic correlation analyses demonstrate that alleles associated with higher reproductive output (number of children ever born, r g = 0.50, P = 0.0065) were positively correlated with alleles associated with antisocial behaviour, whereas alleles associated with more delayed reproductive onset (age at first birth, r g = -0.64, P = 0.0008) were negatively associated with alleles linked to antisocial behaviour. Ultimately, these findings coalesce with evolutionary theories suggesting that increased antisocial behaviours may partly represent a faster life history approach, which may be significantly calibrated by genes. DECLARATION OF INTEREST: None

Hospital-acquired sinusitis is a common cause of fever of unknown origin in orotracheally intubated critically ill patients

INTRODUCTION: Sinusitis is a well recognised but insufficiently understood complication of critical illness. It has been linked to nasotracheal intubation, but its occurrence after orotracheal intubation is less clear. We studied the incidence of sinusitis in patients with fever of unknown origin (FUO) in our intensive care unit with the aim of establishing a protocol that would be applicable in everyday clinical practice. METHODS: Sinus X-rays (SXRs) were performed in all patients with fever for which an initial screening (physical examination, microbiological cultures and chest X-ray) revealed no obvious cause. All patients were followed with a predefined protocol, including antral drainage in all patients with abnormal or equivocal results on their SXR. RESULTS: Initial screening revealed probable causes of fever in 153 of 351 patients (43.6%). SXRs were taken in the other 198 patients (56.4%); 129 had obvious or equivocal abnormalities. Sinus drainage revealed purulent material and positive cultures (predominantly Pseudomonas and Klebsiella species) in 84 patients. Final diagnosis for the cause of fever in all 351 patients based on X-ray results, microbiological cultures, and clinical response to sinus drainage indicated sinusitis as the sole cause of fever in 57 (16.2%) and as contributing factor in 48 (13.8%) patients with FUO. This will underestimate the actual incidence because SXR and drainage were not performed in all patients. CONCLUSION: Physicians treating critically ill patients should be aware of the high risk of sinusitis and take appropriate preventive measures, including the removal of nasogastric tubes in patients requiring long-term mechanical ventilation. Routine investigation of FUO should include computed tomography scan, SXR or sinus ultrasonography, and drainage should be performed if any abnormalities are found