Analisis Pengaruh Pajak Daerah terhadap Peningkatan Pendapatan Asli Daerah di Kabupaten Minahasa

This study aims to analyze the effect of Local Tax on Local Revenue in Minahasa District Year 2011-2015. This research was conducted from January to March 2017 in Minahasa District, North Minahasa District and Tomohon City with the object of Local Taxes research from 2011 to 2015. This study uses secondary data obtained from Minahasa District Revenue Office, Regional Finance Board and Asset Manager of Minahasa District, North Minahasa District and Tomohon City and Statistics Agency of Minahasa District. Data analysis used Contribution and Growth Matrix Analysis and Time Series Analysis. This study found that the contribution of local taxes to the original income of the period of 2011-2015 is still below 50 percetn and the local revenue is at the 5 percent level of Central Government Fund Transfer Income to the regions. This has resulted in poor welfare and prosperity of the population reflected in the per capita income level that is still lacking and the level of regional independence is still low. Analysis of regional tax trends for the year 2016-2020 has increased but still below 5 (five) billion rupiah each year so it still needs to be improved

Estimating offsets for avian displacement effects of anthropogenic impacts

Biodiversity offsetting, or compensatory mitigation, is increasingly being used in temperate grassland ecosystems to compensate for unavoidable environmental damage from anthropogenic developments such as transportation infrastructure, urbanization, and energy development. Pursuit of energy independence in the United States will expand domestic energy production. Concurrent with this increased growth is increased disruption to wildlife habitats, including avian displacement from suitable breeding habitat. Recent studies at energy-extraction and energy-generation facilities have provided evidence for behavioral avoidance and thus reduced use of habitat by breeding waterfowl and grassland birds in the vicinity of energy infrastructure. To quantify and compensate for this loss in value of avian breeding habitat, it is necessary to determine a biologically based currency so that the sufficiency of offsets in terms of biological equivalent value can be obtained. We describe a method for quantifying the amount of habitat needed to provide equivalent biological value for avifauna displaced by energy and transportation infrastructure, based on the ability to define five metrics: impact distance, impact area, pre-impact density, percent displacement, and offset density. We calculate percent displacement values for breeding waterfowl and grassland birds and demonstrate the applicability of our avian-impact offset method using examples for wind and oil infrastructure. We also apply our method to an example in which the biological value of the offset habitat is similar to the impacted habitat, based on similarity in habitat type (e.g., native prairie), geographical location, land use, and landscape composition, as well as to an example in which the biological value of the offset habitat is dissimilar to the impacted habitat. We provide a worksheet that informs potential users how to apply our method to their specific developments and a framework for developing decision-support tools aimed at achieving landscape-level conservation goals

The challenge of embedding an ecosystems approach:patterns of knowledge utilisation in public policy appraisal

The ‘ecosystem services approach’ (ESA) to policy making has refocused attention on how knowledge is embedded in policy. Appraisal has long been identified as an important venue for embedding, but suffers from well-known difficulties. This paper examines the extent to which an ESA appears in UK policy appraisal documents, and how far implementing an ESA via appraisal may encounter the same difficulties. A clear understanding of this is vital for interrogating claims that improving knowledge necessarily leads to more sustainable ecosystem management. The paper reports on the content of seventy-five national-level policy appraisals undertaken in the United Kingdom between 2008 and 2012. Only some elements of an ESA appear, with even the environment ministry failing to systematically pick up the concept, which is indeed subject to many of the familiar barriers to embedding environmental knowledge in appraisals. Policy initiatives attempting to institutionalise ecosystem values need to be conversant with these barriers

An economic analysis of email-based telemedicine: A cost minimisation study of two service models

<p>Abstract</p> <p>Background</p> <p>Email-based telemedicine has been reported to be an efficient method of delivering online health services to patients at a distance and is often described as a low-cost form of telemedicine. The service may be low-cost if the healthcare organisation utilise their existing email infrastructure to provide their telemedicine service. Many healthcare organisations use commercial-off-the-shelf (COTS) email applications. COTS email applications are designed for peer-to-peer communication; hence, in situations where multiple clinicians need to be involved, COTS applications may be deficient in delivering telemedicine. Larger services often rely on different staff disciplines to run their service and telemedicine tools for supervisors, clinicians and administrative staff are not available in COTS applications. Hence, some organisations may choose to develop a purpose-written email application to support telemedicine. We have conducted a cost-minimisation analysis of two different service models for establishing and operating an email service. The first service model used a COTS email application and the second used a purpose-written telemedicine application.</p> <p>Methods</p> <p>The actual costs used in the analysis were from two organisations that originally ran their counselling service with a COTS email application and later implemented a purpose-written application. The purpose-written application automated a number of the tasks associated with running an email-based service. We calculated a threshold at which the higher initial costs for software development were offset by efficiency gains from automation. We also performed a sensitivity analysis to determine the effect of individual costs on the threshold.</p> <p>Results</p> <p>The cost of providing an email service at 1000 consultations per annum was $19,930 using a COTS email application and$31,925 using a purpose-written application. At 10,000 consultations per annum the cost of providing the service using COTS email software was $293,341 compared to$272,749 for the purpose-written application. The threshold was calculated at a workload of 5216 consultations per annum. When more than 5216 email consultations per annum are undertaken, the purpose-written application was cheaper than the COTS service model. The sensitivity analysis showed the threshold was most sensitive to changes in administrative staff salaries.</p> <p>Conclusion</p> <p>In the context of telemedicine, we have compared two different service models for email-based communication – purpose-written and COTS applications. Under the circumstances described in the paper, when workload exceeded 5216 email consultations per annum, there were savings made when a purpose-written email application was used. This analysis provides a useful economic model for organisations contemplating the use of an email-based telemedicine system.</p

The UA9 experimental layout

The UA9 experimental equipment was installed in the CERN-SPS in March '09 with the aim of investigating crystal assisted collimation in coasting mode. Its basic layout comprises silicon bent crystals acting as primary collimators mounted inside two vacuum vessels. A movable 60 cm long block of tungsten located downstream at about 90 degrees phase advance intercepts the deflected beam. Scintillators, Gas Electron Multiplier chambers and other beam loss monitors measure nuclear loss rates induced by the interaction of the beam halo in the crystal. Roman pots are installed in the path of the deflected particles and are equipped with a Medipix detector to reconstruct the transverse distribution of the impinging beam. Finally UA9 takes advantage of an LHC-collimator prototype installed close to the Roman pot to help in setting the beam conditions and to analyze the efficiency to deflect the beam. This paper describes in details the hardware installed to study the crystal collimation during 2010.Comment: 15pages, 11 figure, submitted to JINS

The roles and values of wild foods in agricultural systems

Almost every ecosystem has been amended so that plants and animals can be used as food, fibre, fodder, medicines, traps and weapons. Historically, wild plants and animals were sole dietary components for hunter–gatherer and forager cultures. Today, they remain key to many agricultural communities. The mean use of wild foods by agricultural and forager communities in 22 countries of Asia and Africa (36 studies) is 90–100 species per location. Aggregate country estimates can reach 300–800 species (e.g. India, Ethiopia, Kenya). The mean use of wild species is 120 per community for indigenous communities in both industrialized and developing countries. Many of these wild foods are actively managed, suggesting there is a false dichotomy around ideas of the agricultural and the wild: hunter–gatherers and foragers farm and manage their environments, and cultivators use many wild plants and animals. Yet, provision of and access to these sources of food may be declining as natural habitats come under increasing pressure from development, conservation-exclusions and agricultural expansion. Despite their value, wild foods are excluded from official statistics on economic values of natural resources. It is clear that wild plants and animals continue to form a significant proportion of the global food basket, and while a variety of social and ecological drivers are acting to reduce wild food use, their importance may be set to grow as pressures on agricultural productivity increase.</jats:p

Is the meiofauna a good indicator for climate change and anthropogenic impacts?

Our planet is changing, and one of the most pressing challenges facing the scientific community revolves around understanding how ecological communities respond to global changes. From coastal to deep-sea ecosystems, ecologists are exploring new areas of research to find model organisms that help predict the future of life on our planet. Among the different categories of organisms, meiofauna offer several advantages for the study of marine benthic ecosystems. This paper reviews the advances in the study of meiofauna with regard to climate change and anthropogenic impacts. Four taxonomic groups are valuable for predicting global changes: foraminifers (especially calcareous forms), nematodes, copepods and ostracods. Environmental variables are fundamental in the interpretation of meiofaunal patterns and multistressor experiments are more informative than single stressor ones, revealing complex ecological and biological interactions. Global change has a general negative effect on meiofauna, with important consequences on benthic food webs. However, some meiofaunal species can be favoured by the extreme conditions induced by global change, as they can exhibit remarkable physiological adaptations. This review highlights the need to incorporate studies on taxonomy, genetics and function of meiofaunal taxa into global change impact research