Analisis Koreksi Fiskal Atas Laporan Keuangan Komersial Pada PT. Bank Perkreditan Rakyat Cipta Cemerlang Indonesia

Laporan keuangan Perusahaan disusun mengacu pada Standar Akuntansi Keuangan (SAK), sedangkan untuk memenuhi kewajiban pajaknya Perusahaan harus melakukan koreksi fiskal atas laporan keuangan yang sesuai dengan undang–undang perpajakan. Tujuan penelitian ini untuk mengetahui apakah semua pendapatan atau beban yang dikoreksi telah sesuai dengan undang-undang perpajakan dan berapakah jumlah pajak penghasilan PT. Bank Perkreditan Rakyat Cipta Cemerlang Indonesia (PT. BPR CCI) tahun 2013 setelah dilakukan koreksi fiskal. Dalam penelitian yang dilakukan, penulis menganalisis data dengan metode analisis deskriptif, yaitu menganalisis data dengan menggambarkan keadaan laporan keuangan atas fenomena yang terjadi dengan melakukan pengumpulan data, melakukan koreksi fiskal sesuai dengan Undang-undang Nomor 36 Tahun 2008, dan menghitung pajak penghasilan setelah dikoreksi fiskal.. Hasil penelitian ini menyimpulkan bahwa PT. Bank Perkreditan Rakyat Cipta Cemerlang Indonesia dalam melakukan koreksi fiskal masih terdapat biaya-biaya yang tidak dikoreksi Perusahaan yang seharusnya dikoreksi. Hal ini terlihat dari koreksi Perusahaan sebesar Rp. (356.081.831), akan tetapi setelah penulis lakukan penelitian dan disesuaikan dengan peraturan perpajakan yang berlaku terdapat koreksi tambahan dari penulis sebesar Rp. (168.620.530). Dengan demikian total koreksi adalah Rp. (187.461.301) yang terdiri dari koreksi positif sebesar Rp. 168.660.530 dan koreksi negatif sebesar Rp. 356.121.831. Akibat dari adanya koreksi positif dan negatif tersebut maka terjadi kenaikan besarnya penghasilan kena pajak dari Rp. 234.194.750,- menjadi sebesar Rp. 266.183.493

Um relato de iniciação à docência

Anais do II Seminário Seminário Estadual PIBID do Paraná: tecendo saberes / organizado por Dulcyene Maria Ribeiro e Catarina Costa Fernandes — Foz do Iguaçu: Unioeste; Unila, 2014Este texto é um relato das atividades desenvolvidas no Projeto Institucional de Bolsas de Iniciação à Docência – PIBID Matemática da Universidade Estadual do Oeste do Paraná no Colégio Estadual Ieda Baggio Mayer – Ensino Fundamental e Médio, com alunos dos sextos anos no contraturno, trabalhando, num primeiro momento, com questões da OBMEP e também com as operações de multiplicação, divisão e potenciação. Realizamos oito encontros, nos quais trabalhamos as atividades utilizando como metodologia a resolução de problemas e jogo

Do Graph Readers Prefer the Graph Type Most Suited to a Given Task? Insights from Eye Tracking

Research on graph comprehension suggests that point differences are easier to read in bar graphs, while trends are easier to read in line graphs. But are graph readers able to detect and use the most suited graph type for a given task? In this study, we applied a dual repre-sentation paradigm and eye tracking methodology to determine graph readers’ preferential processing of bar and line graphs while solving both point difference and trend tasks. Data were analyzed using linear mixed-effects models. Results show that participants shifted their graph preference depending on the task type and refined their preference over the course of the graph task. Implications for future research are discussed

On the Dirac Structure of the Nucleon Selfenergy in Nuclear Matter

The relativistic structure of the self-energy of a nucleon in nuclear matter is investigated including the imaginary and real components which arise from the terms of first and second order in the NN interaction. A parameterized form of Brueckner $G$ matrix is used for the NN interaction. The effects of the terms beyond the DBHF approximation on quasiparticle energies and the optical potential for nucleon-nucleus scattering are discussed.Comment: 18 pages, Latex including 10 figures using psfi

Indicadores ambientais de sustentabilidade sistematizados pelo modelo pressão-estado-resposta (PER): análise de águas superficiais na microbacia hidrográfica Passo da Pedra, em Pato Branco – PR.

No presente trabalho foi desenvolvido um estudo direcionado a avaliação da sustentabilidade ambiental da micro bacia Hidrográfica do Rio Passo da Pedra do município de Pato Branco-PR por meio de indicadores de sustentabilidade atrelados ao modelo pressão, estado, resposta (PER). Os procedimentos metodológicos incluíram as etapas de revisão crítica de literatura, diagnóstico ambiental da área de estudo e a seleção/proposição dos parâmetros relacionados. Após serem analisados os fatores de relevância sobre as águas superficiais para gestão ambiental eficiente foram estabelecidos 15 indicadores caracterizados quanto ao nome, definição, importância, mecanismo de medição, unidade de medida, frequência de coleta e enquadramento no modelo PER. Os indicadores ora definidos permitem criar e avaliar programas e políticas públicas que visem reverter o quadro atual, com ações e práticas voltadas à sustentabilidade ambiental nas micro bacias hidrográficas. Adicionalmente seu arranjo pode proporcionar um melhor entendimento das relações estabelecidas entre as pressões antrópicas e o ambiente, os indicadores desenvolvidos neste trabalho permitirão evidenciar as suas inter-relações

Perilaku Penggunaan Aplikasi Online Travel Agent (OTA) Oleh Konsumen Generasi Z Untuk Berwisata

Developments in technology have contributed to the progress of the tourism industry, including in the online travel agent (OTA) business. OTA business competition in Indonesia is quite high, especially targeting Z generation (gen Z) consumers. This research aims to conduct a study of the intention of gen Z consumers in using OTA. This research consists of three independent variables, namely perceived ease of use, perceived usefulness and trust. The number of respondents in the research was 248 and the research data was collected using a questionnaire. The data was processed using linear regression techniques using the SPSS application. The results are explain that the three variables have an influence on the intention of gen z consumers to use OTA. The results of the study will contribute to OTA providers to understand the behavior of using OTA applications by gen Z consumers for traveling

Impacts of pesticide cocktails and fertilizers on the soil microbial community and soil functioning

Agricultural intensification led to a multiplication of pesticide and fertilizer usage, which raised concerns about negative environmental impacts, especially the adverse effects on non-target soil organisms. The soil microbial community is involved in essential soil processes and performs a number of functions that improve soil fertility which is an important ecosystem service of soil. Therefore, changes in their composition and structure can impact the system’s productivity and sustainability. To date, many controversial effects of agrochemicals on soil organisms have been found, and mainly the impact of single active substances and the separate application of pesticides and fertilizers were studied. However, it is common agricultural practice to combine pesticide cocktails and fertilizers in today’s agriculture. Therefore, this thesis aims to assess the impact of synthetic and biological pesticide cocktails as well as organic and inorganic fertilizers applied as individual or combined treatments in a pot experiment with leaf lettuce in the greenhouse. The abundance and composition of the soil microbial community, especially arbuscular mycorrhizal fungi (AMF), and soil functioning (litter decomposition, plant growth, nutrient content) were monitored for 60 days. Fertilizers influenced the soil microbial community composition and structure more than pesticide cocktails. However, the interaction between pesticide cocktails and fertilizers led to an even higher impact. Treatments with synthetic and biological pesticide cocktails as well as organic fertilizers did not show a significant effect on the abundances of the soil microbial groups. Only inorganic fertilizer application resulted in a significant increase in the abundance of all microbial groups (Gram+ and Grambacteria, and saprotrophic and arbuscular mycorrhizal fungi) when applied without pesticides. When inorganic fertilizers were combined with one of the two pesticide cocktails, this stimulatory effect of inorganic fertilization was reduced and no longer significant. Furthermore, due to the low tolerance of leaf lettuce to the synthetic pesticide cocktail, its growth was strongly reduced, which further negatively influenced AMF root colonization and increased litter decomposition. As an impact on the soil microbial community and soil functioning was found by pesticides and fertilizers, further research is needed to understand the interaction of both substances in the context of agriculture

Senate Bill 1383 Stinks

Climate change is no longer a prediction; it is a reality. Part of the climate change conversation revolves around increased methane emissions, focusing on the agricultural industry as a culprit. To address these concerns, the California legislature recently passed Senate Bill 1383, which aims to reduce methane emissions from one agricultural industry in particular--dairies. This far-fetched bill is the first in the country to attempt to regulate methane from dairy cattle. With so much uncertainty surrounding this bill\u27s effects, this Comment argues that the bill will hurt the dairy industry more than it helps combat climate change. This Comment also proposes possible alternatives to regulating dairy methane emissions while enabling the California dairy industry to stay afloat

A la Carte Urban Policies. Mega-Events: From Exceptionality to Construction of Ordinary Planning Practices. A Look at Italy: Case Study of the 2006 Winter Olympic Games in Turin

Considering the increasing focus on mega-events studies, in parallel to the growing interest demonstrated by local administrators and European cities towards hallmark events, the article aims to analyse this new trend and existing relationship between the regular policies and rise of new forms of urban management. It deals with Italy as a case study: since the 1990s several Italian cities have been systematically participating in competitions for mega-events in order to initiate development projects. More precisely, the article focuses on Turin, which is the first Italian city to have embraced this strategy systematically. The analysis of this case-study allows us to highlight a rise of a profound change within trends of mega-events: mega events have started to lose their main features – such as ephemerality, exceptionality and occasionality – and have turned into something close to the ordinary urban practices