Tax Evasion Determinants in Algeria

The study looks into the way in which tax evasion could be a problem to the government of Algeria. The study is based on looking into four variables that will be used to see or analysis how organizations and people how are in Algeria are evading tax. The four variables that are mentioned in this study are penalties, tax rate, education, and confidence in government of any country that will be responsible for making sure that each and every citizen of a country pays his or her own tax charges. The reason why these four variables where selected is that they were noted as the major variables that are leading to people and companies in Algeria not abiding by the regulatory authorities that are responsible of collecting tax. This were the contributing factors to many individuals not paying tax as they felt that the government is over charging them when it comes to paying tax and there are no penalties that are given to individuals or co-operations that are not paying their tax. The limitations that were noted are that accessing adequate information to actually see what is really happening in Algeria for people to evade tax

PENGARUH PEMAHAMAN MATERI PADA MATA PELAJARAN PENDIDIKAN AGAMA ISLAM (PAI) TERHADAP PRESTASI BELAJAR SISWA SEKOLAH MENENGAH PERTAMA (SMP) WIDYA UTAMA KOTA CIREBON

ZAIED NURHIDAYAT (06410310) : Pengaruh Pemahaman Materi Pada Mata Pelajaran Pendidikan Agama Islam (PAI) Terhadap Prestasi Siswa Sekolah Menengah Pertama (SMP) Widya Utama Kota Cirebon Pendidikan merupakan suatu kegiatan dan kebutuhan semua umat manusia karena dengan pendidikan manusia dapat merubah hidupnya ke arah yang lebih baik. Dalam dunia pendidikan terdapat di dalamnya sistem pembinaan oleh guru agama Islam karena dapat dijadikan contoh para siswa maupun para guru di lingkungan sekolah. Guru agama merupakan salah satu sosok manusia yang andil dalam merubah tingkah laku siswa dalam hubungan antar sesama. Oleh karena itu guru agama memiliki arti dan peranan yang sangat penting dalam membina dan mengarahkan siswa-siswanya dalam bertingkah laku yang sesuai dengan ajaran-ajaran agama Islam sekaligus sebagai bentuk pengamalan nilai pendidikan agama Islam. Penelitian ini bertujuan untuk memperoleh data tentang pemahaman siswa SMP Widya Utama Kota Cirebon tentang materi Pendidikan Agama Islam, untuk memperoleh data tentang Prestasi siswa SMP Widya Utama Kota Cirebon serta untuk memperoleh data tentang pengaruh pemahaman materi Pendidikan Agama Islam terhadap Akhlak siswa di SMP Widya Utama Kota Cirebon. Landasan pemikiran yang digunakan dalam penelitian ini yaitu bahwa pemahaman siswa terhadap materi pendidikan agama Islam yang baik maka akan berpengaruh terhadap akhlak siswa dalam menjalankan kehidupan sehari-harinya. Dalam hal ini guru agama Islam akan digugu dan ditiru apa yang dicontohkan kepada para siswanya. Teknik pengumpulan data dalam penelitian ini, peneliti menggunakan teknik observasi, wawancara, angket dan studi dokumentasi. Dalam menganalisis data menggunakan analisis data kuantitatif dengan perhitungan prosentase dan untuk menentukannya menggunakan korelasi product moment. Dari hasil analisis data, bahwa materi yang disampaikan oleh guru Pendidikan Agama Islam di SMP Widya Utama Kota Cirebon dikategorikan cukup. Hal ini terbukti lebih dari setengahnya (55%) siswa SMP Widya Utama Kota Cirebon yang memberikan jawaban dapat memahami. Pengamalan akhlak siswa yang dilakukan disekolah, rumah dan masyarakat dikategorikan baik. Hal ini terbukti dengan sebagian besar (65%) siswa SMP Widya Utama Kota Cirebon yang memberikan jawaban selalu. Sedangkan pengaruh pemahaman materi Pendidikan Agama Islam terhadap akhlak siswa terdapat korelasi. Hal ini dilihat dari angka korelasi yang diperoleh sebesar 0,44 yang menurut kategori berarti terdapat korelasi yang cukup. Dengan demikian pemahaman materi yang disampaikan oleh guru Pendidikan Agama Islam memiliki nilai pengaruh yang cukup terhadap akhlak siswa yang ada di Sekolah Menengah Pertama (SMP) Widya Utama Kota Cirebon

Optimizing the usage of 2D and 3D transformations to improve the BM3D image denoising algorithm

Image denoising is one of the most important pre-processing steps prior to wide range of applications such as image restoration, visual tracking, image segmentation, etc. Numerous studies have been conducted to improve the denoising performance. Block Matching and 3D (BM3D) filtering is the current state-of-the-art algorithm in image denoising and can provide better denoising performance than other existing methods. However, still, there is scope to improve the performance of BM3D. In this thesis, we have pointed out some of the significant aspects of this algorithm which can be improved and also suggested some approaches to get better denoising performance. We have suggested using an adaptive window size rather than the fixed window size. In addition, we have also suggested using gradient image in the blockmatching step to better facilitate the similar patch searching. Experimental results show that our suggested approaches can produce better results than BM3D irrespective of the types of image

Mental health services for Syrian refugees in Europe. Critical review

The purpose of this paper is to present background information about Syrian refugee mental health who arrived at Europe Union countries between 2015-2018 and provide statistics about prevalence to some mental health related issues. As well as illustrating the challenges and barrier to provide effective Syrian refugee mental health services. In addition, this paper presents some European countries experience in intervention program to improve mental health among Syrian refugee with providing examples about German and Jordan. This paper provided examples about some wide used programs in EU and middle East Countries that used to deal with refugee mental health issues such as STRENGTH program, PM+ and MHGAP. Many recommendations were suggested with focus on providing culture and language sensitive psychotherapy for refugee in EU countries.The purpose of this paper is to present background information about Syrian refugee mental health who arrived at Europe Union countries between 2015-2018 and provide statistics about prevalence to some mental health related issues. As well as illustrating the challenges and barrier to provide effective Syrian refugee mental health services. In addition, this paper presents some European countries experience in intervention program to improve mental health among Syrian refugee with providing examples about German and Jordan. This paper provided examples about some wide used programs in EU and middle East Countries that used to deal with refugee mental health issues such as STRENGTH program, PM+ and MHGAP. Many recommendations were suggested with focus on providing culture and language sensitive psychotherapy for refugee in EU countries

\u27Why do they make her wear that?\u27: A rhetorical analysis of Ramy Youssef: Feelings

Muslims have often been portrayed in the media, as violent, barbaric, terrorists, and powerless victims, along with many other misconceptions of negative and stereotypical images. Ramy Youssef: Feelings (2019), is an hour-long stand-up comedy special presented by comic Ramy Youssef, who is a Muslim millennial Egyptian-American man. By conducting a rhetorical analysis of the special, this research combines the method of Critical Rhetoric with two of Lowery and Renegar’s (2016) three frameworks, those being Bicultural Otherness and Self and Culture Deprecating Humor, to analyze Youssef’s comedy special Feelings (2019). This research delineates how the media influences the rhetoric of Muslim representations, and focuses on understanding how Youssef’s comedic persona and performance influence his message, Muslim representations, and his viewers. The analysis considers the environment and the context, in which the comedy special takes place, as well as Youssef’s performance and nonverbal communication. It has found that Youssef challenged many stereotypical representations of Muslims by questioning the responses of normative society and communicating his cultural identity to the audience. However, he also contributed to some new misrepresentations of Muslims, especially those who are first-generation Americans, as parts of his performance suggest a more secular, less-pious attitude that disregards some central tenets of the Islamic faith

UWB Localization of people-accuracy aspects

Zaied, Salah: UWB Localization of people-accuracy aspects Zusammenfassung UWB-Sensoren sind durch eine sehr große Bandbreite gekennzeichnet. Diese Bandbreite ermöglicht es, Objekte mit einer sehr guten Genauigkeit zu lokalisieren. Passive Objekte, die kein Sender oder Empfänger tragen, sind mittels zurückgestreuten elektromagnetischen Wellen zu lokalisieren. Es existieren unterschiedliche Lokalisierungsmethoden. Die Masterarbeit analysiert unterschiedliche laufzeitbasierten Lokalisierungsansätze. Die Masterarbeite bietet verschiedene Lösungen von dem Lokalisierungsproblem, der mathematisch mit einem System von quadratischen Gleichungen beschrieben ist. Die Lösungen decken folgende Ansätze ab: Linearisierung mittels einer Taylor Reihe Entwicklung, Kreuzung von Ellipsen and sphärische Interpolation. Die Masterarbeit analysiert Genauigkeit von den Algorithmen in unterschiedlichen Einsatzszenarien. Die Lokalisierungsgenauigkeit war anhand der Hauptkomponentenanalyse ausgewertet.UWB sensors feature very large bandwidth. This bandwidth allows very accurate localization of tag-free targets such as people. In this case, an UWB localization system localizes tag-free by means of backscattered electromagnetic waves. There exist different localization approaches. The thesis concerns with the accuracy aspects of time-of-arrival based localization approaches. The thesis provides different solutions to the localization problem which is mathematically described by a system of two dimensional nonlinear equations of the second order like. These solutions cover: Taylor series linearization, intersection of ellipses and the spherical interpolation. The thesis analyses performance of these localization approaches in different simulation scenarios. The principal component analysis was used to evaluate precision of these localization approaches.Ilmenau, Techn. Univ., Master-Arbeit, 201

Social and financial performance of Islamic and conventional microfinance institutions: Comparative Study in Indonesia

The microfinance initiative has evolved over the past four decades, as important mechanisms for reducing poverty. There is strong evidence, however, to suggest that increasing their financial viability often hampers their ability to reach the poorest of the poor. This article aims to identify the degree of performance of Islamic and conventional microfinance institutions in Indonesia. To answer the problematic of our work, we also apply the methodology of Data Envelopment Analysis (DEA), linear analysis of the efficiency according to the non-parametric programming to evaluate the performance of the MFIs. Based on data collected from a follow-up of the 120 Indonesian MFIs over a quarterly period for five years, over the 2011-2015 period. The descriptive analysis of the different variables shows that IMFIs are on average relatively more financially inefficient than IMFCs. This result suggests that the inefficiency of Indonesian IMFI is more a result of pure technical inefficiency (management shortfalls related to the problem of under-equipment, quality of human resources) than inefficiency of scale. With regard to the central question that this study seeks to answer, which objective (social or financial) for Indonesian MFIs, the results suggest that they are primarily concerned with their social and financial objectives

Nonlinear exchange rate transmission in the euro area: A multivariate smooth transition regression approach

© 2018, Economics Bulletin. This paper examines the presence of nonlinear behavior in the exchange rate pass-through (ERPT) for a set of euro area countries. We propose to solve the endogeneity problem inherent in single-equation-based methods by implementing the family of nonlinear vector smooth transition regression (VSTR) models. Using quarterly data that span from 1980:1 to 2015:4, linearity tests reveal that the ERPT responds nonlinearly to economic growth. According to the pass-through elasticities, exchange rate transmission differs significantly between the identified economic activity regimes. However, our results underscore the presence of heterogeneous profiles across the euro area economies. For some countries, the ERPT is higher during expansions than during recessions; however, the result is reversed for others. Our findings emphasize the role of a declining ERPT, as it may foster business cycle synchronization and inflation convergence within the monetary union

La relation entre les sources externes de connaissances, l’innovation organisationnelle et la performance organisationnelle : application au contexte tunisien

RésuméLes entreprises d’aujourd’hui sont devenues plus intéressées à stimuler la connaissance, qui est considérée comme le principal atout. En conséquence, le concept de knowledge management attire une attention particulière et considérable. Cette recherche examine l’importance des sources externes de connaissances et sa relation avec l’innovation organisationnelle et la performance organisationnelle. Nous avons fait cette recherche sur un échantillon de 200 entreprises tunisiennes opérant dans différents secteurs. Notre étude a été construite principalement sur la base d’une méthode quantitative. La méthode de collecte de données est le questionnaire dans le cadre d’une approche hypothétique-déductive et le mode d’administration est l’enquête auto-administrée et l’e-mail. La vérification empirique des hypothèses de cette recherche nous a conduits à confirmer la relation entre, d’une part, les sources externes de connaissances et, d’autre part, la performance et l’innovation organisationnelles, et de confirmer aussi la relation entre l’innovation et la performance organisationnelle. Notre recherche de travail suggère un certain nombre de limitations : le fait que cette recherche repose en grande partie sur la perception des différents gestionnaires visés avec un voile, qui empêche plus de subjectivité, et la généralisation des résultats. Cela pourrait poser un certain biais puisque la plupart des données nécessaires pour mesurer les variables sont intangibles par nature, et il serait difficile, voire impossible, de les récupérer d’une manière objective

Enhanced biogas production from anaerobic co-digestion of palm oil mill effluent using solar-assisted bioreactor

Anaerobic co-digestion (ACoD), a sustainable green technology, presents an outstanding opportunity for energy conversion and environmental pollution control. It has become a core method of treating organic wastes on account of its environmental and economic benefits of energy production. Prolonged start-up period, slow reactions, and methanogenesis are highly inhibited in the ACoD process which prevents enhancement in energy production. Instead, oxidization by hydrogen peroxide (OHP) had substantial impacts on biological break down and enhancing biogas production by ACoD methods. Again, lack of nitrogenous substrate and buffering potential has been known as an obstruction for the treatment of POME in the ACoD process. The key objective of this study was to investigate the potential of the ACoD for palm oil mill effluent (POME) treatment with cattle manure (CM) in a solar-assisted bioreactor (SABr) to produce enhanced biogas. Finally, this study developed the artificial neural network (ANN) model which is an appropriate and uncomplicated modeling approach for ACoD applications to predict the outcomes of biogas production using experimental data. Standard American Public Health Association (APHA) methods analyzed the characterization of the samples. The solar panel first converted solar radiation into electricity, which warmed up the POME and CM mixture to maintain the required reactor temperature (35°C). The produced energy was analyzed at 0:100, 25:75, 50:50, 75:25, and 100:0 mixing ratios of POME and CM. The total biogas amount was collected in a gas bag and biogas volume was measured by the water displacement method. The mixture with equal proportions of POME and CM produced the maximum amount of biogas, i.e., 1567.00 mL, while the methane content was 64.13%. The effect of OHP at 1.00% dose with 1 mM FeCl3 addition for Fenton reaction on the POME at 30 min exposure on chemical oxygen demand (COD) and total organic carbon (TOC) removal was 33.80% and 28.31%. The improvement of biodegradable dissolved organic carbon (BDOC) was 59% more for POME at 1.00% OHP doses and thus, BOD/COD was also enhanced up to 0.72 for POME. Biogas and biomethane production can be enhanced up to 46.00% and 64.83% if treated by 1.00% OHP doses. The methane composition is also enhanced up to 72.4% compared to control which was 64.13%. Biogas yield was indicated as the consequence of NH4+ toxicity. To regulate the toxicity impact of the ammonium bicarbonate on the ACoD system, a cycle of dosing from 10 to 40 mg/L was supplemented. The cumulative biogas production of 2034.00 mL was found with the addition of 10 mg/L ammonium bicarbonate and 29.80% more which are higher than that of the control ACoD operation. In ANN, the proposed multi-layered feed-forward neural network model could predict the outcomes of biogas production from the ACoD process with a mean squared error for validation of 0.0562 and an R-value for validation of 0.97733. The approach was found to be effective, flexible and versatile in coping with the non-linear relationships using available information. The economic impact of constructing a biogas plant has been successfully analyzed and predicted as well. The proposed biogas plant seems to be economically feasible because an approximately 3-year payback period, internal rate of return of 23.62% and benefitcost ratio of 1.34 on investment could be achieved if this technology is used on a large scale. So, overall this study may help in minimizing the adverse environmental effects of POME by ACoD treatment in the future and demonstrated that a complete solution to the application of SABr in the integration of different features for enhanced biogas production