Studi Keperilakuan Wajib Pajak Orang Pribadi Usahawan Terhadap Kepatuhan Perpajakan

This study aims to examine the taxpayer compliance behavior of individuals on all tax obligations. Factors affecting taxpayer compliance behavior of individual taxpayers in this study are attitudes toward taxes, subjective norms, control of perceptive behavior, tax knowledge, and intention to obey. This research is the development of tax compliance model from previous research. The sample of this research is 160 individual taxpayer individual entrepreneur category registered in KPP Pratama Palangka Raya. Data collection was done by survey method. Data is processed using SmartPLS. The results of this study obtained empirical evidence that attitudes on taxes, subjective norms, perceptual behavior control, tax knowledge, and intention to obediently affect taxpayer compliance personal taxpayer. This research also supports the theory of planned behavior and social learning theory

Menstrual Product Insecurity Resulting From COVID-19‒Related Income Loss, United States, 2020.

To identify key effects of the pandemic and its economic consequences on menstrual product insecurity with implications for public health practice and policy. Study participants (n = 1496) were a subset of individuals enrolled in a national (US) prospective cohort study. Three survey waves were included (March‒October 2020). Menstrual product insecurity outcomes were explored with bivariate associations and logistic regression models to examine the associations between outcomes and income loss. Income loss was associated with most aspects of menstrual product insecurity (adjusted odds ratios from 1.34 to 3.64). The odds of not being able to afford products for those who experienced income loss was 3.64 times (95% confidence interval [CI] = 2.14, 6.19) that of those who had no income loss and 3.95 times (95% CI = 1.78, 8.79) the odds for lower-income participants compared with higher-income participants. Pandemic-related income loss was a strong predictor of menstrual product insecurity, particularly for populations with lower income and educational attainment. Provision of free or subsidized menstrual products is needed by vulnerable populations and those most impacted by pandemic-related income loss.( 2022;112(4):675-684. (https://doi.org/10.2105/AJPH.2021.306674)

Microfossils from the late Mesoproterozoic – early Neoproterozoic Atar/El Mreïti Group, Taoudeni Basin, Mauritania, northwestern Africa

The well-preserved Meso-Neoproterozoic shallow marine succession of the Atar/El Mreïti Group, in the Taoudeni Basin, Mauritania, offers a unique opportunity to investigate the mid-Proterozoic eukaryotic record in Western Africa. Previous investigations focused on stromatolites, biomarkers, chemostratigraphy and palaeoredox conditions. However, only a very modest diversity of organic-walled microfossils (acritarchs) has been documented. Here, we present a new, exquisitely well-preserved and morphologically diverse assemblage of organic-walled microfossils from three cores drilled through the Atar/El Mreïti Group. A total of 48 distinct entities including 11 unambiguous eukaryotes (ornamented and process-bearing acritarchs), and 37 taxonomically unresolved taxa (including 9 possible eukaryotes, 6 probable prokaryotes, and 22 other prokaryotic or eukaryotic taxa) were observed. Black shales preserve locally abundant fragments of benthic microbial mats. We also document one of the oldest records of Leiosphaeridia kulgunica, a species showing a pylome interpreted as a sophisticated circular excystment structure, and one of the oldest records of Trachyhystrichosphaera aimika and T. botula, two distinctive process-bearing acritarchs present in well-dated 1.1 Ga formations at the base of the succession. The general assemblage composition and the presence of three possible index fossils (A. tetragonala, S. segmentata and T. aimika) support a late Mesoproterozoic to early Neoproterozoic (Tonian) age for the Atar/El Mreïti Group, consistent with published lithostratigraphy, chemostratigraphy and geochronology. This study provides the first evidence for a moderately diverse eukaryotic life, at least 1.1 billion years ago in Western Africa. Comparison with coeval worldwide assemblages indicate that a broadly similar microbial biosphere inhabited (generally redox-stratified) oceans, placing better time constraints on early eukaryote palaeogeography and biostratigraphy

Mesoporous TUD-1 supported indium oxide nanoparticles for epoxidation of styrene using molecular O2

Activation of molecular O2 by metal or metal oxide nanoparticles is an area of recent research interest. In this work, for the first time, we report that indium oxide nanoparticles of <3 nm size dispersed on mesoporous silica (TUD-1) can activate molecular O2 and produce styrene epoxide with a selectivity of 60% and styrene conversion around 25% under mild conditions. It is found that neither indium oxide nor TUD-1 themselves respond to the styrene epoxidation reaction. The computational studies provide evidence that an oxygen molecule is highly polarized when it is located near the interface of both surfaces. The kinetic study shows that the reaction is of pseudo-first order and that the activation energy for styrene conversion is 12.138 kJ mol−1. The catalysts are recyclable for up to four regeneration steps, with the styrene conversion and styrene epoxide selectivity almost unchanged

Neighborhood Socioeconomic Status and Women&rsquo;s Mental Health: A Longitudinal Study of Hurricane Katrina Survivors, 2005&ndash;2015

There is limited knowledge on the relationship between neighborhood factors and mental health among displaced disaster survivors, particularly among women. Hurricane Katrina (Katrina) was the largest internal displacement in the United States (U.S.), which presented itself as a natural experiment. We examined the association between neighborhood socioeconomic status (SES) and mental health among women up to 10 years following Katrina (N = 394). We also investigated whether this association was modified by move status, comparing women who were permanently displaced to those who had returned to their pre-Katrina residence. We used hierarchical linear models to measure this association, using data from the American Community Survey and the Gulf Coast Child and Family Health study. Neighborhood SES was created as an index which represented social and economic characteristics of participants&rsquo; neighborhoods. Mental health was measured using mental component summary (MCS) scores. Increased neighborhood SES was positively associated with mental health after controlling for age, race/ethnicity, economic positioning, time, and move status (19.6, 95% Confidence Interval: 5.8, 33.7). Neighborhood SES and mental health was also modified by move status. These findings underscore the need to better understand the impacts of socioeconomic conditions and health outcomes among women affected by natural disasters

Pengaruh Sikap, Norma Subjektif, Kontrol Perilaku Persepsian, Pengetahuan pajak Terhadap Kepatuhan Pajak dengan Niat Untuk Patuh Sebagai Variabel Mediasi (Studi Pada KPP Pratama Palangka Raya).

Penelitian ini bertujuan untuk menguji perilaku kepatuhan pajak, adapun faktor-faktor yang mempengaruhi perilaku kepatuhan pajak adalah sikap, norma subjektif, kontrol perilaku persepsian, pengetahuan pajak, dan dimediasi melalui niat untuk patuh. Penelitian ini menggunakan metode kuantitatif, dengan data yang diperoleh dari 160 responden yaitu wajib pajak orang pribadi ketegori usahawan yang terdaftar di KPP Pratama Palangka Raya. Temuan dalam penelitian ini didukung oleh mayoritas responden yang berusia mayoritas di bawah 40 tahun dengan mayoritas tingkat pendidikan S1 dan memiliki lama usaha sekitar 5-10 tahun. Hal ini berarti responden penelitian dalam usia yang produktif, memiliki tingkat pemahaman dan pengetahuan yang menunjang, serta berpengalaman dalam menjalankan pelaksanaan kewajiban perpajakannya. Hasil penelitian ini membuktikan bahwa kepatuhan wajib pajak orang pribadi kategori usahawan di KPP Pratama Palangka Raya meningkat karena sikap yang positif, norma subjektif yang kuat, kontrol perilaku persepsian yang tinggi dan pengetahuan pajak yang baik, kemudian didukung oleh niat untuk patuh yang kuat

Identifying resilience and the role of neighborhood environments following exposure to a natural disaster: a mental health trajectory analysis among survivors of Hurricane Katrina

Disasters affect millions of people every year and the frequency of natural disasters, in particular, are increasing due to climate change. Exposure to natural disasters is associated with a variety of mental health consequences, and some of the most studied outcomes are post-traumatic stress disorder, major depressive disorder, and physical and mental health comorbidities. The burden of these outcomes have been well documented. There is limited literature on those who experience positive adjustment in the aftermath of a traumatic event. Only recently did we really begin to understand the long-term mental health impacts among those who experience disasters. Evidence from the small pool of longitudinal studies have found that symptoms of distress peak among survivors in the year following the disaster and then improve for some. For others, symptoms persist for months and even years. Because of this, there are several proposed response pathways. These pathways include chronic low well-being, resistant, and resilience. However, the literature on what contributes to these different pathways, especially those who experienced resilience in the long term, is limited. Psychological resilience is generally defined as the process of how individuals remain relatively stable levels of psychological and physical functioning after exposure to trauma. One of the main methodological barriers in addressing this gap is due to lack of longitudinal data among survivors. Understanding the impacts of long-term mental health and the contributing factors which bolster resilience may provide new and enhanced prevention and treatment strategies for communities exposed to emergencies and disasters, in addition to informing upstream disaster management and crisis response efforts among those who are most vulnerable. Another important aspect of post-disaster mental health is how place matters, particularly for those who experienced severe displacement. The Hurricane Katrina disaster in 2005 resulted in the largest internal displacement in the country since the Dust Bowl. The general literature on place and health is substantial, though more limited in the context of post-disaster mental health. Due to displacement, both forced and voluntary, survivors are forced to adapt in new neighborhoods. These neighborhoods themselves undergo changes and it is likely that these changes impact mental health both in the short- and long-term. This dissertation is composed of three research studies that explore psychological resilience, post-disaster mental health trajectories, and the mental health impacts of neighborhood social and economic conditions among natural disaster survivors. The first paper is a systematic and qualitative synthesis of how psychological resilience has been conceptualized and measured in longitudinal studies conducted among natural disaster survivors. The literature search was conducted through four databases and guided by the Population, Intervention, Comparator, Outcome, and Study Design framework. Twelve studies were included in the synthesis which examined resilience following a range of natural disasters. Findings from the review were that most of the studies had clear conceptualizations of resilience and used data-driven methods to measure resilience. However, conceptualizations of resilience were not consistent across studies and limitations of methodological approaches were not addressed. The second paper is a quantitative analysis to identify which mental health trajectories emerged among a cohort of adult Hurricane Katrina survivors across 10 years of survey data. Using latent growth mixture modeling, we found three distinct trajectories which we characterized as recovery, resilience, and chronic. We also found that baseline predictors associated with trajectory membership were employment change, residential mobility, and having received financial resources. These results warrant future examination of contextual factors, specifically at the community-level. The third paper is a quantitative analysis which examines the association between neighborhood-level socioeconomic status and mental health among women survivors of Hurricane Katrina, a particularly vulnerable population. Findings from this study were that while increased neighborhood socioeconomic status was associated with increased mental health, this relationship differed by move status. Women who did not move or were able to return to their pre-disaster neighborhoods were predicted to have better mental health compared to women who relocated and did not return. This study’s findings revealed the importance of displacement patterns and how changing neighborhood social and economic conditions may be important for mental health among survivors over time