Penerapan Kebijakan Earmarking Tax pada Pemungutan Pajak Kendaraan Bermotor terhadap Pembangunan dan Pemeliharaan Jalan di Provinsi Sulawesi Utara

Regional autonomy and decentralization setting authority for every area in their independence and realize the potential to improve people's welfare. One potential area that is growing is a local tax , which is currently setting based on Undang-undang No. 28 tahun 2009. In terms of social welfare legislation is mandated to allocate some funds for the construction sector activities withholding tax , this policy is known as earmarking tax. Motor vehicle tax is one tax that is included in this policy where the amount of the allocation that is at least 10 % of the proceeds and used for the construction of transportation infrastructure. In SULUT terms are defined in Perda No. 7 tahun 2011 in which the contents of its mandate in accordance with such provisions. The purpose of this study is to analyze the implementation of earmarking tax policy of motor vehicle tax in the province of North Sulawesi in accordance with the mandate of the legislation in force. The analytical method used is descriptive analysis. The findings of this study are earmarking tax policy in SULUT go hand in hand with SULUT budget system where revenues and expenditures through the general treasury area. In 2014 the expenditure for the improvement of road infrastructure facilities reached 97.96% of total motor vehicle tax in North Sulawesi, thus setting the tax earmarking in SULUT not in accordance with applicable regulations

Effective Hamiltonian Approach to Hyperon Beta Decay with Final-State Baryon Polarization

Using an effective Hamiltonian approach, we obtain expressions for hyperon beta decay final-state baryon polarization. Terms through second order in the energy release are retained. The resulting approximate expressions are much simpler and more compact than the exact expressions, and they agree closely with them.Comment: 1 Figure Will appear in Phys Rev D 60 Article 117505 (Dec 1, 1999

Gamma-ray bursts and X-ray melting of material as a potential source of chondrules and planets

The intense radiation from a gamma-ray burst (GRB) is shown to be capable of melting stony material at distances up to 300 light years which subsequently cool to form chondrules. These conditions were created in the laboratory for the first time when millimeter sized pellets were placed in a vacuum chamber in the white synchrotron beam at the European Synchrotron Radiation Facility (ESRF). The pellets were rapidly heated in the X-ray and gamma-ray furnace to above 1400 C melted and cooled. This process heats from the inside unlike normal furnaces. The melted spherical samples were examined with a range of techniques and found to have microstructural properties similar to the chondrules that come from meteorites. This experiment demonstrates that GRBs can melt precursor material to form chondrules that may subsequently influence the formation of planets. This work extends the field of laboratory astrophysics to include high power synchrotron sources.Comment: 8 pages, 10 figures. Proceedings of the 5th INTEGRAL Workshop, Munich 16-20 February 2004. High resolution figures available at http://bermuda.ucd.ie/%7Esmcbreen/papers/duggan_01.pd

Semileptonic Hyperon Decays

We review the status of hyperon semileptonic decays. The central issue is the $V_{us}$ element of the CKM matrix, where we obtain $V_{us}=0.2250 (27)$. This value is of similar precision, but higher, than the one derived from $K_{l3}$, and in better agreement with the unitarity requirement, $|V_{ud}|^2+|V_{us}|^2+|V_{ub}|^2=1$. We find that the Cabibbo model gives an excellent fit of the existing form factor data on baryon beta decays ($\chi^{2} = 2.96$ for 3 degrees of freedom) with $F + D = 1.2670 \pm 0.0030$, $F - D = -0.341 \pm 0.016$, and no indication of flavour-SU(3)-breaking effects. We indicate the need of more experimental and theoretical work, both on hyperon beta decays and on $K_{l3}$ decays.Comment: 37 pages, 8 figures, 4 tables, Final version of this material is scheduled to appear in the Annual Review of Nuclear and Particle Science Vol. 5

Semileptonic Decays of Heavy Lambda Baryons in a Quark Model

The semileptonic decays of Lambda_c and Lambda_b are treated in the framework of a constituent quark model. Both nonrelativistic and semirelativistic Hamiltonians are used to obtain the baryon wave functions from a fit to the spectra, and the wave functions are expanded in both the harmonic oscillator and Sturmian bases. The latter basis leads to form factors in which the kinematic dependence on q^2 is in the form of multipoles, and the resulting form factors fall faster as a function of q^2 in the available kinematic ranges. As a result, decay rates obtained in the two models using the Sturmian basis are significantly smaller than those obtained using the harmonic oscillator basis. In the case of the Lambda_c, decay rates calculated using the Sturmian basis are closer to the experimentally reported rates. However, we find a semileptonic branching fraction for the Lambda_c to decay to excited Lambda* states of 11% to 19%, in contradiction with what is assumed in available experimental analyses. Our prediction for the Lambda_b semileptonic decays is that decays to the ground state Lambda_c provide a little less than 70% of the total semileptonic decay rate. For the decays Lambda_b to Lambda_c, the analytic form factors we obtain satisfy the relations expected from heavy-quark effective theory at the non-recoil point, at leading and next-to-leading orders in the heavy-quark expansion. In addition, some features of the heavy-quark limit are shown to naturally persist as the mass of the heavy quark in the daughter baryon is decreased.Comment: 51 pages, 8 figures, submitted to Physical Review

Semileptonic Hyperon Decays and CKM Unitarity

Using a technique that is not subject to first-order SU(3) symmetry breaking effects, we determine the $V_{us}$ element of the CKM matrix from data on semileptonic hyperon decays. We obtain $V_{us}$ =0.2250(27). This value is of similar precision to the one derived from $K_{l3}$, but higher and in better agreement with the unitarity requirement, $|V_{ud}|^2+|V_{us}|^2+|V_{ub}|^2=1$.Comment: 3 pages, 1 tabl

Machine learning to detect brain lesions in focal epilepsy

PURPOSE: Identifying areas of abnormality on MRI brain scans in individuals with focal epilepsy is funda- mental to the diagnosis and treatment of the condition. However, in about a third of patients with focal epilepsy, brain scans appear to be normal (MRI-negative) as human observers cannot detect any abnormality with cur- rent imaging technology. The objective of this paper is to provide a novel approach in presenting localization using machine learning in order to locate areas of abnormality on patients with focal epilepsy on a per-voxel basis by comparing them with healthy controls. As a proof-of-concept, the technique is first applied to patients with visible lesions providing a ground truth (MRI-positive), but future work will extend this to MRI-negative subjects. METHODS: Our data consists of multi-modal brain MR images from 62 healthy control subjects and 44 MRI- positive patients with focal epilepsy. We utilized a support vector machine (SVM) as our probabilistic classifier and train it with two classes of data. We generate probability maps applying our machine learning classifier on all voxels of a test subjects to visualize the predictions. Overlap scores are used to evaluate the classifier performance in MRI-positive patients. RESULTS: Our model reached 83% specificity, 91% sensitivity, and an Area Under the Curve (AUC) of 0.896 for the task of voxel-based classification of normal versus abnormal voxels. In addition, Dice scores of up to 0.66 were achieved for the overlap measure of lesion probability map and the ground truth labels annotated by a neurologist. CONCLUSION: We demonstrated a novel approach in presenting localization using machine learning tech- niques to localize focal epilepsy lesions from multi-modal MR images

Attentional bias towards and away from fearful faces is modulated by developmental amygdala damage

The amygdala is believed to play a major role in orienting attention towards threat-related stimuli. However, behavioral studies on amygdala-damaged patients have given inconsistent results-variously reporting decreased, persisted, and increased attention towards threat. Here we aimed to characterize the impact of developmental amygdala damage on emotion perception and the nature and time-course of spatial attentional bias towards fearful faces. We investigated SF, a 14-year-old with selective bilateral amygdala damage due to Urbach-Wiethe disease (UWD), and ten healthy controls. Participants completed a fear sensitivity questionnaire, facial expression classification task, and dot-probe task with fearful or neutral faces for spatial cueing. Three cue durations were used to assess the time-course of attentional bias. SF expressed significantly lower fear sensitivity, and showed a selective impairment in classifying fearful facial expressions. Despite this impairment in fear recognition, very brief (100 msec) fearful cues could orient SF's spatial attention. In healthy controls, the attentional bias emerged later and persisted longer. SF's attentional bias was due solely to facilitated engagement to fear, while controls showed the typical phenomenon of difficulty in disengaging from fear. Our study is the first to demonstrate the separable effects of amygdala damage on engagement and disengagement of spatial attention. The findings indicate that multiple mechanisms contribute in biasing attention towards fear, which vary in their timing and dependence on amygdala integrity. It seems that the amygdala is not essential for rapid attention to emotion, but probably has a role in assessment of biological relevance