Analisis Faktor-Faktor Yang Mempengaruhi Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Dalam Memenuhi Kewajiban Membayar Pajak (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Sukoharjo)

This study aims to analyze how much influence variable pay tax awareness, knowledge and understanding of tax laws, a good perception on the effectiveness of the tax system, and the service of fiscus on the willingness to pay taxes. The sampling method used in this study is convenience sampling to select a sample freely at will researcher. Respondents in this study is the individual taxpayer who performs registered in STO Sukoharjo. Methods of data analysis using multiple linear regression, whereas the hypothesis test using the F test, t test, and the coefficient of determination (R2). Based on the results of the analysis of this research shows that awareness of paying taxes, knowledge and understanding of tax laws, the tax authorities and services have a significant effect on the willingness to pay taxes. While a good perception on the effectiveness of the tax system does not significantly influence the willingness to pay taxes

Studi Kelayakan Investasi Pembangunan Instalasi Rawat Gabung Rumah Sakit Hidayah Boyolali

This study aims to analyze the feasibility of investing in the construction of a joint hospital in Hidayah Boyolali Hospital. This research was conducted at Hidayah Boyolali Hospital, where at this time the hospital was faced with fulfilling the number of requests from patients that had not been fulfilled, so that the hospital could take this opportunity to re-invest in development. This type of research with case studies. Investment analysis method with NPV, BEP and Payback period. The results show that the development investment in Boyolali Hidayah Hospital is viewed from a financial aspect. NPV analysis with a discount factor of 7.5%, gave a positive result of 3,972,257,299.00. The value from BEP from 2016 to 2026 is always smaller when compared to the estimated demand for inpatient services and a 3-year return on capita

Exacerbations and Pseudomonas aeruginosa colonization are associated with altered lung structure and function in primary ciliary dyskinesia

Background: Recurrent bacterial infections of the respiratory tract are one of the major clinical features of the primary ciliary dyskinesia (PCD), a rare genetic disease due to malfunctioning of motile cilia. Chronic infections and persistent inflammation of the respiratory system result in progressive lung disease. Aim of the study was to highlight the main factors associated with clinical, functional and anatomical deterioration in PCD patients. Methods: We retrospectively analyzed data from 58 patients with PCD, 37 adults and 21 children. The demographic and clinical data, forced expiratory volume at 1 s (FEV1) and forced vital capacity (FVC), sputum microbiology and imaging results (chest CT scores-modified Bhalla) were recorded. Patients were stratified according to the number of exacerbations (< 2/year vs 65 2/year) and chronic Pseudomonas aeruginosa (PA) colonization. The possible correlations between lung function and chest CT scores were assessed; we also evaluated the correlation between these parameters and the severity scores for bronchiectasis (BSI, FACED and e-FACED). Results: Chest CT scores showed a significant correlation with FEV1 (p = 0.0002), age (p < 0.0001), BMI (p = 0.0002) and number of lung lobes involved (p < 0.0001). PA colonization had an overall prevalence of 32.6%: no significant difference in FEV1 between PA colonized and non-colonized patients was found (p = 0.70), while chest CT score was significantly worse in chronic PA colonized patients (p = 0.009). Patients with a high number of exacerbation ( 65 2/year) were older (p = 0.01), had lower FEV1 (p = 0.03), greater number of lobes involved (p < 0.001) and worse CT score than patients with low number of exacerbations (p = 0.001); they also had higher prevalence of PA chronic bronchial infection (33.3% versus 13.6%, p = 0.10). Multivariable linear regression analyses adjusted for gender, age and BMI showed positive associations between PA colonization and number of exacerbations with severity of disease (number of lobes involved, CT score, BSI, FACED, and e-FACED). Conclusions: In our PCD population the number of exacerbations ( 65 2/year) and PA colonization were the two most relevant factors associated with severity of disease

Pengaruh Rasio Keuangan Terhadap Dividen Per Share Dan Dampaknya Pada Nilai Perusahaan Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia.

This study aims to determine the effect of financial ratios on dividends per share and its impact on firm value. The population in this study are all food and beverages companies listed on the BEI. The sampling method is done by purposive sampling method and based on predetermined criteria, the sample amount is 60 food and beverages company for the period of 2011-2016. The research data are secondary data obtained from Indonesia Stock Exchange (www.idx.co.id) and ICMD 2011-2016. Study of hypothesis testing using multiple regression analysis technique. The result of research shows that: 1) dividend yield significant effect to dividend per share, 2) debt ratio no significant effect to dividend per share, 3) change in earning significant effect to dividend per share 4) current ratio no significant effect to dividend per share, 5) total asset turn over significant effect on dividend per share, 6) dividend per share significant effect to firm value. Keywords: Financial Ratios, Dividend Per Share and Firm Valu

D4.2 Evaluation of cycle 1 pilots

This report describes the efforts in cycle 1 pilots to evaluate the concept of TENCompetence and its first-release system implementation. Cycle 1 pilots are framed in two different domains: Digital Cinema and ICT Teacher Training. Both pilots are preceded by two preliminary experiences, which are very useful for planning the actual cycle 1 implementation, deployment and evaluation. The first results from cycle 1 pilots are encouraging and indicate that learners using the first-release of the TENCompetence infrastructure feel more in control of their own learning.The work on this publication has been sponsored by the TENCompetence Integrated Project that is funded by the European Commission's 6th Framework Programme, priority IST/Technology Enhanced Learning. Contract 027087 [http://www.tencompetence.org

The 2018 GaN Power Electronics Roadmap

Gallium nitride (GaN) is a compound semiconductor that has tremendous potential to facilitate economic growth in a semiconductor industry that is silicon-based and currently faced with diminishing returns of performance versus cost of investment. At a material level, its high electric field strength and electron mobility have already shown tremendous potential for high frequency communications and photonic applications. Advances in growth on commercially viable large area substrates are now at the point where power conversion applications of GaN are at the cusp of commercialisation. The future for building on the work described here in ways driven by specific challenges emerging from entirely new markets and applications is very exciting. This collection of GaN technology developments is therefore not itself a road map but a valuable collection of global state-of-the-art GaN research that will inform the next phase of the technology as market driven requirements evolve. First generation production devices are igniting large new markets and applications that can only be achieved using the advantages of higher speed, low specific resistivity and low saturation switching transistors. Major investments are being made by industrial companies in a wide variety of markets exploring the use of the technology in new circuit topologies, packaging solutions and system architectures that are required to achieve and optimise the system advantages offered by GaN transistors. It is this momentum that will drive priorities for the next stages of device research gathered here