Analisis Efektivitas, Kontribusi Pajak Parkir terhadap Pendapatan Asli Daerah (PAD) dan Penerapan Akuntansi di Kota Manado

Pendapatan Asli Daerah (PAD) merupakan penerimaan dari pungutan pajak daerah, retribusi daerah, pengelolaan kekayaan daerah yang dipisahkan dan pendapatan lain-lain. Pajak Daerah adalah pajak yang pengelolaan dan pemungutannya dilaksanakan oleh pemerintah daerah dan untuk kepentingan daerah itu sendiri. Pajak atas penyelenggaraan tempat parkir, merupakan sektor potensial dalam peningkatan efektivitas penerimaan pajak parkir dan kontribusi yang diberikan oleh tempat parkir dapat memacu pembangunan ekonomi Kota Manado. Tujuan penelitian ini untuk mengetahui tingkat efektivitas dan kontribusi pajak parkir terhadap PAD Kota Manado. Penelitian dilakukan pada Dinas Pendapatan Daerah Kota Manado. Metode analisis data yang digunakan adalah metode kuantitatif dengan data sekunder. Dilakukan untuk mengukur suatu fenomena penelitian dengan menggunakan indikator rasio keuangan daerah, untuk memperoleh gambaran mekanisme penerimaan pajak parkir di Kota Manado dari data kuantitatif serta untuk mengetahui efektivitas penerimaan pajak parkir dan kontribusinya terhadap PAD dalam rangka menuju kemandirian daerah. Hasil penelitian menunjukkan tingkat efektivitas pajak parkir tahun 2008-2012 bervariasi. Tingkat efektivitas tertinggi pajak parkir terjadi tahun 2011, dan terendah tahun 2009. Secara keseluruhan kontribusi pajak parkir tahun 2008-2012 memberikan kontribusi yang kurang terhadap PAD. Persentase kontribusi pajak parkir terbesar tahun 2011 dan terendah tahun 2009

Transgenerational inheritance of hepatic steatosis in mice: sperm methylome is largely reprogrammed and inherited but does not globally influence liver transcriptome

Nutritional challenges and obesity can contribute to the transmission of metabolic diseases through epigenetic mechanisms. Among them, DNA methylation stands out as a potential carrier of information because germline cytosine methylation responds to environmental factors and can be transmitted across generations. Yet, it remains unclear whether inherited DNA methylation plays an active role in the inheritance of metabolic phenotypes or solely influences expression of a few genes that cannot recapitulate the whole metabolic spectrum in the next generation offspring. Previously, we established a mouse model of childhood obesity by reducing litter size at birth. Mice raised in small litters (SL) developed obesity, insulin resistance, and hepatic steatosis. The offspring (SL-F1) and grand-offspring (SL-F2) of SL males also exhibited hepatic steatosis. Here, we aimed to investigate whether germline DNA methylation could serve as a carrier of phenotypic information, hepatic steatosis, between generations. Litter size reduction significantly altered global DNA methylation profile in the sperm of SL-F0 males. Remarkably, 8% of these methylation marks remained altered in the sperm of SL-F1 mice and in the liver of SL-F2 mice. These data suggest that germline DNA methylation is sensitive to environmental challenges and holds significant heritability, either through direct germline transmission and/or through sequential erasure and reestablishment of the marks in the following generations. Yet, DNA methylation did not strongly correlate with the hepatic transcriptome in SL-F2 mice, suggesting that it does not directly drive phenotypes in the F2. As an alternative, germline DNA methylation could potentially influence the phenotype of the next generation by modulating the expression of a reduced number of key transcription factors that, through an amplification cascade, drive phenotypic outcomes in subsequent generations

Multicenter International Study of the Consensus Immunoscore for the Prediction of Relapse and Survival in Early-Stage Colon Cancer.

BACKGROUND The prognostic value of Immunoscore was evaluated in Stage II/III colon cancer (CC) patients, but it remains unclear in Stage I/II, and in early-stage subgroups at risk. An international Society for Immunotherapy of Cancer (SITC) study evaluated the pre-defined consensus Immunoscore in tumors from 1885 AJCC/UICC-TNM Stage I/II CC patients from Canada/USA (Cohort 1) and Europe/Asia (Cohort 2). METHODS Digital-pathology is used to quantify the densities of CD3+ and CD8+ T-lymphocyte in the center of tumor (CT) and the invasive margin (IM). The time to recurrence (TTR) was the primary endpoint. Secondary endpoints were disease-free survival (DFS), overall survival (OS), prognosis in Stage I, Stage II, Stage II-high-risk, and microsatellite-stable (MSS) patients. RESULTS High-Immunoscore presented with the lowest risk of recurrence in both cohorts. In Stage I/II, recurrence-free rates at 5 years were 78.4% (95%-CI, 74.4-82.6), 88.1% (95%-CI, 85.7-90.4), 93.4% (95%-CI, 91.1-95.8) in low, intermediate and high Immunoscore, respectively (HR (Hi vs. Lo) = 0.27 (95%-CI, 0.18-0.41); p < 0.0001). In Cox multivariable analysis, the association of Immunoscore to outcome was independent (TTR: HR (Hi vs. Lo) = 0.29, (95%-CI, 0.17-0.50); p < 0.0001) of the patient's gender, T-stage, sidedness, and microsatellite instability-status (MSI). A significant association of Immunoscore with survival was found for Stage II, high-risk Stage II, T4N0 and MSS patients. The Immunoscore also showed significant association with TTR in Stage-I (HR (Hi vs. Lo) = 0.07 (95%-CI, 0.01-0.61); P = 0.016). The Immunoscore had the strongest (69.5%) contribution χ2 for influencing survival. Patients with a high Immunoscore had prolonged TTR in T4N0 tumors even for patients not receiving chemotherapy, and the Immunoscore remained the only significant parameter in multivariable analysis. CONCLUSION In early CC, low Immunoscore reliably identifies patients at risk of relapse for whom a more intensive surveillance program or adjuvant treatment should be considered

Etiología da paralisia facial periférica: relato de um caso inusitado

Após conceituar a paralisia de Bell, ressaltar sua alta incidência e expor as teorias que se propõem a explicá-la, é relatado um caso de paralisia facial periférica isolada ocorrido durante o retorno de um mergulho, em paciente de 28 anos. Na revisão bibliográfica realizada são mencionadas e discutidas numerosas entidades que têm sido consideradas como causas de paralisia facial periférica, destacando-se um trabalho americano que relata dois casos ocorridos, de forma transitória, durante aumento de altitude e que foram atribuídos à variação de pressão no ouvido médio. Como conclusão, é admitido um mecanismo similar para o caso em pauta

Regulation of major cultural components for designing a cost effective medium to increase δ-endotoxin synthesis by Bacillus thuringiensis

The present study was aimed at designing a cost effective medium for increasing the δ-endotoxin (Cry protein) synthesis by Bacillus thuringiensis (Bt) kurstaki HD-73 and indigenous Bt JSc1 harboring potential cry genes active against Lepidoptera insect orders. In this regard, locally available cheap molasses as carbon source, soybean extract as nitrogen source, sea water as trace elements source, cystine as sporulation/growth factor were considered to design a cost effective medium. Molasses and soybean extract in place of glucose and peptone in glucose-peptone (GP) medium supported 78.85% increase in δ-endotoxin synthesis in shake flask culture. The effect of cystine on endotoxin synthesis was highly pronounced in two media with a range of 80.32 to 110% higher δ-endotoxin under comparable fermentation conditions. While, substituting basal salts with sea water, Btk HD-73 yielded satisfactory and comparable endotoxin (74.3% of yield with basal salts). It was detected that the rapid decrease of endotoxin synthesis in the culture after 24 h was due to the degradation by the endogenous protease, synthesized with the progress of fermentation. This degradation of the endotoxin was much better protected (1.23 mg/ml endotoxin versus 0.312 mg/ml) by adding 4% ammonium sulfate in the optimized medium. The medium thus formulated with molasses, soybean extract, ammonium sulfate, cystine and sea water was then used in 3.0 L bioreactor cultivation for endotoxin synthesis by both Btk HD-73 and Bt JSc1 under 30% saturation of dO2 through cascade control of agitation and aeration producing  a higher yield of δ-endotoxin (2.1 and 2.63 mg/ml, respectively). The present results may successfully be used for large scale production of Bt biopesticide in Bangladesh.Keywords: Bacillus thuringiensis biopesticide, cheap substrates, cystine, protease activity, ammonium sulfate.