Evaluasi Perhitungan dan Pelaporan Pajak PPH 22 Atas Import Barang

Pajak merupakan sumber utama penerimaan negara.Tanpa pajak, sebagian besar kegiatan negara sulit untuk dapat dilaksanakan.PPh Pasal 22 Impor adalah pajak penghasilan yang dikenakan pada saat dilaksanakannya impor barang dari luar Daerah Pabean ke dalam wilayah Pabean.Penelitian ini dilakukan pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Di Manado.Tujuan dari penelitian ini adalah untuk mengetahui apakah perhitungan dan pelaporan Pajak PPh Pasal 22 pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Di Manado sudah sesuai dengan Undang – Undang Peraturan Menteri Keuangan Nomor 154/PMK.03/2010 pasal 2.Metode analisis yang digunakan dalam penelitian ini adalah metode deskriptif yaitu suatu metode dengan mengumpulkan data, menyusun selanjutnya menginterprestasikan dan dianalisis dengan mengolah kembali data yang diperoleh sehingga memberikan keterangan yang lengkap.Berdasarkan Hasil penelitian yang dilakukan di Kantor Pengawasan dan Pelayanan Bea dan Cukai di Manado maka prosedur perhitungan dan pelaporan pada Kantor Bea dan Cukai sudah sesuai dengan Undang – Undang Peraturan Menteri Keuangan Nomor 154/PMK.03/2010 pasal 2. Dimana pada prosedur perhitungan PPh Pasal 22 atas barang impor didasari oleh penggunaan Angka Pengenal Impor (API) 2,5% maupun yang tidak memakai Angka Pengenal Impor (Non API) 7,5% dan penetapan tarif bea masuk didasarkan pada jenis barang dengan menggunakan Buku Tarif Bea Masuk Indonesia (BTBMI). Sedangkan prosedur pelaporan disajikan dalam bentuk laporan pada bulan yang berjalan dan dilaporkan sebelum tanggal 14 (empat belas) pada bulan berikutnya. Kata kunci: perhitungan dan pelaporan pajak PPh 2

Diversity of Listeria monocytogenes strains of clinical and food chain origins in Belgium between 1985 and 2014

Listeriosis is a rare but severe disease, mainly caused by Listeria monocytogenes. This study shows the results of the laboratory-based surveillance of Listeriosis in Belgium over the period 1985-2014. Besides the incidence and some demographic data we present also more detailed microbiological and molecular characteristics of human strains isolated since 2000. The strains from the latter period were compared to food and animal strains from the same period. Our study shows that different food matrices were commonly contaminated with L. monocytogenes presenting the same PFGE profile as in patient's isolates. Since 1985, we observed a significant decrease in incidence of the Materno-Neonatal cases (from 0.15 to 0.04 cases /100,000 inhabitants-year), which is probably to be attributed to active prevention campaigns targeting pregnant women. Despite the strengthening of different control measures by the food industry, the incidence of non-Materno-Neonatal listeriosis increased in Belgium (from 0.3 to 0.7 cases /100,000 inhabitants-year), probably due to the rise of highly susceptible patients in an aging population. This significant increase found in non-Materno-Neonatal cases (slope coefficient 7.42%/year, P< 0.0001) can be attributed to significant increase in incidence of isolates belonging to serovars 1/2a (n = 393, slope coefficient 6.62%/year, P< 0.0001). Although resistance to antimicrobials is rare among L. monocytogenes isolates, a trend to increasing MIC values is evident with chloramphenicol, amoxicillin, tetracycline and ciprofloxacin. We show that fluoroquinolone resistance is not linked to chromosomal mutations, but caused by a variety of efflux pumps. Our study also shows that huge majority of known underlying pathologies (426 out of 785 cases) were cancers (185/426, 43.1%) and haematological malignancies (75/185, 40.5%). Moreover the risk population is susceptible to low levels of contamination in food stressing the need of prevention campaigns specifically targeting these persons

Starting jet flows in a three-dimensional channel with larynx-shaped constriction

A numerical model for the three-dimensional starting jet flow in a channel with a static larynx-shaped constriction is presented. Detailed resolution of this kind of jet flow is necessary in order to understand the complex coupling between flow and acoustics in the process of human phonation. The numerical model is based on the equation of continuity and the Navier-Stokes equations. The investigations are done with the open source CFD package OpenFOAM. Numerical simulations are performed for a square-sectioned channel geometry, which is constricted with a fixed shape conforming to the fully opened human glottis. Time-dependent inflow boundary conditions are applied in order to model transient glottal flow rates. The setup of the numerical simulations corresponds to the configuration of a model experiment in order to allow detailed validation. The numerical results are in good agreement with the experimental data, when the near-wall region in the glottal gap is adequately resolved by the numerical grid. The results illustrate the complex interactions between the jet flow and the surrounding vortices. © 2011 Elsevier Ltd

Genetic and physical map of broad host range cosmid pRG930cm

We hereby present the complete sequence and annotation of pRG930cm, a spectinomycin/ streptomycin/chloramphenicol-resistant cosmid vector. pRG930cm (17,256 bp; GenBank Accession No.: FM174471) has a broad host range, and is stably maintained by a number of Gram-negative bacteri

Characterization and implications of the initial estimated glomerular filtration rate 'dip' upon sodium-glucose cotransporter-2 inhibition with empagliflozin in the EMPA-REG OUTCOME trial

Treatment with sodium-glucose co-transporter-2 inhibitors induces an initial 3-5 ml/min/1.73 m(2) decline in estimated glomerular filtration rate (eGFR). Although considered to be of hemodynamic origin and largely reversible, this 'eGFR dip' may cause concern in clinical practice, which highlights the need to better understand its incidence and clinical implications. In this post hoc analysis of the EMPA-REG OUTCOME trial, 6,668 participants randomized to empagliflozin 10 mg, 25 mg or placebo with eGFR available at baseline and week four were categorized by initial eGFR change into three groups; over 10% decline ('eGFR dipper'), over 0 and up to 10% decline ('eGFR intermediate'), no eGFR decline ('eGFR non-dipper'). Baseline characteristics of 'eGFR intermediate' and 'eGFR non-dipper' were generally comparable. An initial 'eGFR dip' was observed in 28.3% of empagliflozin versus 13.4% of placebo-treated participants; odds ratio 2.7 [95% Confidence Interval 2.3-3.0]. In multivariate logistic regression, diuretic use and higher KDIGO risk category at baseline were independently predictive of an 'eGFR dip' in empagliflozin versus placebo. Safety and beneficial treatment effects with empagliflozin on cardiovascular and kidney outcomes were consistent across subgroups based on these predictive factors. The initial 'eGFR dip' did not have a major impact on the treatment effect of empagliflozin on subsequent cardiovascular death, hospitalization for heart failure, and incident or worsening kidney disease. Thus, patients with type 2 diabetes with more advanced kidney disease and/or on diuretic therapy were more likely to experience an 'eGFR dip' of over 10% with empagliflozin, but reduction in cardiovascular and kidney outcomes was not relevantly modified by such 'eGFR dip.

Stromal Hedgehog signalling is downregulated in colon cancer and its restoration restrains tumour growth

A role for Hedgehog (Hh) signalling in the development of colorectal cancer (CRC) has been proposed. In CRC and other solid tumours, Hh ligands are upregulated; however, a specific Hh antagonist provided no benefit in a clinical trial. Here we use Hh reporter mice to show that downstream Hh activity is unexpectedly diminished in a mouse model of colitis-associated colon cancer, and that downstream Hh signalling is restricted to the stroma. Functionally, stroma-specific Hh activation in mice markedly reduces the tumour load and blocks progression of advanced neoplasms, partly via the modulation of BMP signalling and restriction of the colonic stem cell signature. By contrast, attenuated Hh signalling accelerates colonic tumourigenesis. In human CRC, downstream Hh activity is similarly reduced and canonical Hh signalling remains predominantly paracrine. Our results suggest that diminished downstream Hh signalling enhances CRC development, and that stromal Hh activation can act as a colonic tumour suppressor

Evaluating Sururu shell waste (Mytella falcata) as an eco-friendly recycled aggregate in mortar production

Introduction: Improper disposal of mollusk shells has led to environmental issues worldwide. Given their primary composition of calcium carbonate, these shells have been studied for their potential use as aggregate in cement composites, offering an environmentally appropriate destination for the waste and reducing virgin raw material use. However, there is a lack of research on the application of Sururu (Mytella falcata) shells, a species of mollusk commonly fished in countries such as Brazil. This study investigated the effects of Sururu shells waste from a Brazilian region on the mechanical and physical properties of mortar when partially replacing natural fine aggregate.Methods: Three mortar mixtures were produced, replacing 10, 20, and 40% of natural sand with Sururu shell aggregate (SSA) by mass. The specimens underwent consistency and density tests in their fresh state, and compressive strength, dynamic modulus of elasticity, and capillary absorption tests in their hardened state.Results: The results showed that workability decreased with the increase in SSA replacement, resulting in a reduction of 31.5% in consistency at 40% SSA replacement level. Compressive strength also decreased with SSA incorporation, but all samples continued to gain strength after 28 days, with 10% SSA samples showing only a 2.7% reduction compared to the control specimens. The dynamic modulus of elasticity was minimally impacted at 10% SSA, but significantly reduced at higher levels. Notably, SSA reduced capillary absorption in samples after 24, 48, and 72 h, indicating potential benefits in moisture management.Discussion: It was concluded that replacing 10% of natural sand with SSA was the most suitable option, considering the investigated mechanical properties of the mortar produced with SSA. However, further research is recommended to examine the durability and environmental impact of this solution

Cannabinoid receptor-interacting protein Crip1a modulates CB1 receptor signaling in mouse hippocampus

The online version of this article (doi:10.1007/s00429-015-1027-6) contains supplementary material, which is available to authorized users.This work was supported by the Deutsche Forschungsgemeinschaft FOR926 (subprojects SP3 to B. L. and K. M.), SFB 1080 (subprojects A1 to H. J. L. and B8 to B. L.), the Australian Research Council (ARC Future Fellowship to M. K.), the Hungarian Brain Research Program, KTIA_NAP_13-2-2014-0013 (to A.A.), the Swedish Medical Research Council and the Novo Nordisk Foundation (T. H.

Quality-Controlled Small-Scale Production of a Well-Defined Bacteriophage Cocktail for Use in Human Clinical Trials

We describe the small-scale, laboratory-based, production and quality control of a cocktail, consisting of exclusively lytic bacteriophages, designed for the treatment of Pseudomonas aeruginosa and Staphylococcus aureus infections in burn wound patients. Based on succesive selection rounds three bacteriophages were retained from an initial pool of 82 P. aeruginosa and 8 S. aureus bacteriophages, specific for prevalent P. aeruginosa and S. aureus strains in the Burn Centre of the Queen Astrid Military Hospital in Brussels, Belgium. This cocktail, consisting of P. aeruginosa phages 14/1 (Myoviridae) and PNM (Podoviridae) and S. aureus phage ISP (Myoviridae) was produced and purified of endotoxin. Quality control included Stability (shelf life), determination of pyrogenicity, sterility and cytotoxicity, confirmation of the absence of temperate bacteriophages and transmission electron microscopy-based confirmation of the presence of the expected virion morphologic particles as well as of their specific interaction with the target bacteria. Bacteriophage genome and proteome analysis confirmed the lytic nature of the bacteriophages, the absence of toxin-coding genes and showed that the selected phages 14/1, PNM and ISP are close relatives of respectively F8, φKMV and phage G1. The bacteriophage cocktail is currently being evaluated in a pilot clinical study cleared by a leading Medical Ethical Committee