Pengaruh Pengetahuan dan Pemahaman, Efektifitas Sistem Perpajakan, dan Pelayanan Fiskus terhadap Kemauan Membayar Pajak dengan Kesadaran Membayar Pajak sebagai Variabel Intervening. (Studi Empiris pada KPP Pratama Bangkinang)

This study aims to determine the effect of knowledge and understanding, effectiveness of the system of taxation and service tax authorities on the willingness to pay taxes and the role of consciousness pay taxes as an intervening variable. Model variables tested is knowledge and understanding, the effectiveness of the tax system, the quality of service tax authorities, the willingness to pay taxes and pay taxes consciousness.The population in this study is Bangkinang STO. This study used a sample of 74 respondents. The type of data used is primary data by using questionnaire method of data collection. Data analysis method used is multiple regression with SPSS statistical software version 20.00. The results showed that the variables of knowledge and understanding, effectiveness of the system of taxation and service tax authorities have a significant effect on the consciousness of paying taxes. Similarly, the awareness of the tax paying significant effect on willingness to pay taxes.Keywords: knowledge and understanding, effectiveness sisitem taxation, service tax authorities, pay taxes awareness, willingness to pay taxes

Pengaruh Karakteristik Perusahaan dan Corporate Governance terhadap Pengungkapan Sustainability Report pada Perusahaan Lq45 yang Terdaftar

This study aimed to determine the effect of companies characteristics andcorporate governance consisting of profitability, liquidity, leverage, activityanalyze, size, audit committee, board of directors and governancecommitteetowards sustainability report publication in LQ45 companies listed inIndonesian Stock Exchange in 2008-2011.The data used in this study are secondary data from financial data in theIndonesian Stock Exchange. The sample method used was purposive sampling, ofthe population of 45 companies listed in the Indonesian Stock Exchange, researchsample counted 11 companies that meet the criteria. Hypothesis testing is done byusing logistic regression analysis.The results of this research base on hypothesis test indicates that liquidity, activityanalyze, size, audit committee and board of directors has no significant effect tosustainability report publication with significant are 0.052, 0.213, 0.084, 0.564dan 0.111, while the profitability, leverage and governance committee hassignificant influence to sustainability report publication with significant is 0.008,0.022 dan 0.043. The magnitude of the effect (Nagelkerke R-Square) of thefinancial reporting quality, institutional ownership and firm size on asymmetry ofinformation was 77,6%. While the remaining 22,4% is influenced by othervariables.Keywords :Sustainability Report, Return on Assets, Current Ratio, Debt ToEquity, Inventory Turnover, Size, Audit Committee, Board ofDirectors, and Governance Committee

Structural second-order nonlinearity in metamaterials

Nonlinear processes are at the core of many optical technologies including lasers, information processing, sensing, and security, and require optimised materials suitable for nanoscale integration. Here we demonstrate the emergence of a strong bulk second-order nonlinear response in a composite plasmonic nanorod material comprised of centrosymmetric materials. The metamaterial provides equally strong generation of the p-polarized second harmonic light in response to both s- and p-polarized excitation. We develop an effective-medium description of the underlying physics, compare its predictions to the experimental results and analyze the limits of its applicability. We show that while the effective medium theory adequately describes the nonlinear polarization, the process of emission of second harmonic light cannot be described in the same framework. The work provides an understanding of the emergent nonlinear optical response in composites and opens a doorway to new nonlinear optical platform designs for integrated nonlinear photonics

Peningkatan Kualitas Pelayanan Nasabah Bpjs Ketenagakerjaan Dengan Metode Fuzzy-servqual Dan Indeks Pgcv (Studi Kasus Bpjs Ketenagakerjaan Cabang Malang)

PT. JAMSOSTEK (Persero) adalah Perusahaan yang didirikan untuk memenuhi kebutuhan jaminan sosial masyarakat.PT. JAMSOSTEK (Persero) saat ini sedang bertransformasi menjadi BPJS Ketenagakerjaan yang bertujuan untuk memberikan manfaat sebesar-besarnya bagi nasabah. Dalam masa transformasinya, BPJS Ketenagakerjaan diharuskan untuk membangun sistem prosedur pelayanan yang lebih baik agar nasabah merasa lebih nyaman dalam bertransaksi. Oleh karena itu, dilakukan pengukuran kualitas untuk meningkatkan kualitas pelayanan BPJS Ketenagakerjaan dengan menggunakan Fuzzy-Servqual dan Indeks PGCV. Dari hasil analisa, didapat delapan usulan rekomendasi perbaikan untuk meningkatkan kepuasan nasabah yaitu menambah petugas security, menambah lahan parkir dengan memaksimalkan lahan kosong di belakang kantor, mengevaluasi pengimplementasian dari standard operation, melakukan sosialisasi terhadap nasabah, menyediakan sarana untuk menyampaikan saran dan kritik dari nasabah, melakukan survey kepuasan nasabah secara berkala dan memaksimalkan pelatihan petugas

Calibrating the Standard Path Loss Model for Urban Environments using Field Measurements and Geospatial Data

Path loss model is essential to achieving a successful cellular network planning and deployment. Despite the benefits derived from models that have become standard and are widely adopted, the actual applicability of these models depends on the local ambient characteristics of the environment. This means that environments that substantially differ from those used to create the models will not be adequately characterized, and so the resulting cellular planning fails to some extent. Therefore, the models used may substantially benefit from calibration to ensure fitness with the actual measurements collected over a given area. This paper presents a calibration procedure based on the Standard Propagation Model (SPM), and applies to the 900 MHz and 1800 MHz bands. In particular, signal strength data were collected along four routes in residential areas, and the results were then processed using the ATOLL network planning tool. Overall, we find that, after a proper calibration, the SPM provides a much better fitness, achieving average Mean Absolute Error (MAE), Root Mean Square Error (RMSE) and Standard Deviation (SDE) values of 5.40 dB, 6.90 dB and 4.29 dB, respectively, which are significantly better than the reference values without calibration (18.32 dB, 21.55 dB and 11.34 dB, respectively)

Intra-rater and inter-rater reliability of total faulty breathing scale using visual observation and videogrammetry methods.

Faulty breathing is an aspect of alteration in the normal fundamental pattern of breathing. The available existence of scales in assessing faulty breathing has not frequently been used. Measurement errors in assessing and quantifying breathing patterns may originate from unclear directions and variation between observers. This study determined the measure reliability of the Total Faulty Breathing Scale (TFBS) for quantifying breathing patterns. Twenty seven participants were recruited comprising healthy and unhealthy subjects. Two examiners assessed their breathing patterns using the TFBS on two different occasions with visual observation and a videogrammetry method. Evaluation of the observational breathing pattern method for intra-rater and inter-rater showed agreement of 96.30% and a kappa score of greater than 0.78, which indicated substantial agreements. The videogrammetry method showed a percent agreement of (100%) with a kappa score of (1.00). This study indicates that the TFBS is a considerably reliable tool for evaluating breathing patterns with both visual observation and a videogrammetry method

Circular Dichroism Enhancement in Plasmonic Nanorod Metamaterials

Optical activity is a fundamental phenomenon originating from the chiral nature of crystals and molecules. While intrinsic chiroptical responses of ordinary chiral materials to circularly polarized light are relatively weak, they can be enhanced by specially tailored nanostructures. Here, nanorod metamaterials, comprising a dense array of vertically aligned gold nanorods, is shown to provide significant enhancement of the circular dichroism response of an embedded material. A nanorod composite, acting as an artificial uniaxial crystal, is filled with chiral mercury sulfide nanocrystals embedded in a transparent polymer. The nanorod based metamaterial, being inherently achiral, enables optical activity enhancement or suppression. Unique properties of inherently achiral structures to tailor optical activities pave a way for flexible characterization of optical activity of molecules and nanocrystal-based compounds