Willingness to pay taxes through mutual trust: The effect of fairness, governability, tax-enforcement and outsourcing on local tax collection rates

This study extends our understanding about the interrelationship between taxation policy, democracy and financial performance in local governments. Every government, particularly local ones, would like to make their residents more willing to pay taxes. Based on the trend of making local authorities less reliant on national budgets and the ever-increasing expectations that they provide high quality services, we investigated how public perceptions about the local government's fairness, tax enforcement, governability and the outsourcing of local tax collection affect the percentage of local property taxes collected. We used a survey of 607 Israeli residents randomly sampled from municipalities that do and do not outsource, and independent data about tax collection rates. The results indicate that perceptions about tax enforcement and governability mediate the relationship between perceptions about fairness and tax collection rates. However, only within local authorities that outsourced tax collection was there a positive relationship between perceptions about tax enforcement and tax collection rates and a positive relationship between perceptions about governability and tax collection rates. Implications of the findings are discussed in the era of local democracy and local governance

Query Evaluation in Deductive Databases

It is desirable to answer queries posed to deductive databases by computing fixpoints because such computations are directly amenable to set-oriented fact processing. However, the classical fixpoint procedures based on bottom-up processing — the naive and semi-naive methods — are rather primitive and often inefficient. In this article, we rely on bottom-up meta-interpretation for formalizing a new fixpoint procedure that performs a different kind of reasoning: We specify a top-down query answering method, which we call the Backward Fixpoint Procedure. Then, we reconsider query evaluation methods for recursive databases. First, we show that the methods based on rewriting on the one hand, and the methods based on resolution on the other hand, implement the Backward Fixpoint Procedure. Second, we interpret the rewritings of the Alexander and Magic Set methods as specializations of the Backward Fixpoint Procedure. Finally, we argue that such a rewriting is also needed in a database context for implementing efficiently the resolution-based methods. Thus, the methods based on rewriting and the methods based on resolution implement the same top-down evaluation of the original database rules by means of auxiliary rules processed bottom-up

HUBUNGAN DUKUNGAN KELUARGA SEBAGAI PENGAWAS MENELAN OBAT (PMO) DENGAN KEPATUHAN MINUM OBAT PASIEN TUBERKULOSIS

Tahun 2019 angka kesembuhan Tuberkulosis (TB) terkonfirmasi bakteriologis dan angka keberhasilan pengobatan di Kota Jayapura rendah. Unsur terpenting dalam mencapai kesembuhan dan keberhasilan pengobatan adalah perlunya kepatuhan minum obat selama masa pengobatan, dimana dalam hal ini peran Pengawas Menelan Obat (PMO) sebagai orang terdekat dapat membantu dalam mengawasi dan memberikan dukungan selama masa pengobatan. Kebaruan penelitian ini karena menganalisis hubungan dukungan keluarga sebagai Pengawas Menelan Obat (PMO) dengan kepatuhan minum obat pasien tuberkulosis. Tujuan dari penelitian ini untuk menganalisis hubungan dukungan keluarga sebagai Pengawas Menelan Obat (PMO) dengan kepatuhan minum obat pada pasien tuberkulosis di Kota Jayapura. Jenis penelitian ini adalah penelitian kuantitatif dengan pendekatan Cross Sectional. Populasi penelitian ini adalah pasien yang menjalani pengobatan tuberkulosis di Puskesmas Abepura dan Puskesmas Kotaraja Kota Jayapura, dengan jumlah sampel sebanyak 81 orang yang ditentukan dengan teknik pengambilan sampel Total Sampling. Instrumen penelitian menggunakan kuesioner dan kartu berobat TB 01 yang ada di Puskesmas. Analisis dalam penelitian ini adalah analisis univariat dan bivariate dengan menggunakan uji Chi-Square. Hasil penelitian ditemukan bahwa terdapat hubungan antara dukungan emosional dengan kepatuhan minum obat (P-value=0,000), tidak terdapat hubungan antara dukungan penghargaan dengan kepatuhan minum obat (P-value=0,088), terdapat hubungan antara dukungan informasi dengan kepatuhan minum obat (P-value=0,008), tidak terdapat hubungan antara dukungan instrumental dengan kepatuhan minum obat (P-value=0,275). Kesimpulannya yaitu terdapat hubungan antara dukungan emosional dan informasi dengan kepatuhan minum obat pada pasien tuberkulosis

Reasoning about embedded dependencies using inclusion dependencies

The implication problem for the class of embedded dependencies is undecidable. However, this does not imply lackness of a proof procedure as exemplified by the chase algorithm. In this paper we present a complete axiomatization of embedded dependencies that is based on the chase and uses inclusion dependencies and implicit existential quantification in the intermediate steps of deductions

Blood methylomic signatures of presymptomatic dementia in elderly subjects with type 2 diabetes mellitus

Author version of article. The version of record is avilable from the publisher via doi: doi:10.1016/j.neurobiolaging.2014.12.023. Copyright © 2015 Elsevier Inc. All rights reserved.Available online 24 December 2014Due to an aging population, the incidence of dementia is steadily rising. The ability to identify early markers in blood, which appear before the onset of clinical symptoms is of considerable interest to allow early intervention, particularly in "high risk" groups such as those with type 2 diabetes. Here, we present a longitudinal study of genome-wide DNA methylation in whole blood from 18 elderly individuals with type 2 diabetes who developed presymptomatic dementia within an 18-month period following baseline assessment and 18 age-, sex-, and education-matched controls who maintained normal cognitive function. We identified a significant overlap in methylomic differences between groups at baseline and follow-up, with 8 CpG sites being consistently differentially methylated above our nominal significance threshold before symptoms at baseline and at 18 months follow up, after a diagnosis of presymptomatic dementia. Finally, we report a significant overlap between DNA methylation differences identified in converters, only after they develop symptoms of dementia, with differences at the same loci in blood samples from patients with clinically diagnosed Alzheimer's disease compared with unaffected control subjects.National Institute for Health Research (NIHR)Helen Bader FoundationLeroy Schecter FoundationBrightFocus Foundatio

On Matrices, Automata, and Double Counting

Matrix models are ubiquitous for constraint problems. Many such problems have a matrix of variables M, with the same constraint defined by a finite-state automaton A on each row of M and a global cardinality constraint gcc on each column of M. We give two methods for deriving, by double counting, necessary conditions on the cardinality variables of the gcc constraints from the automaton A. The first method yields linear necessary conditions and simple arithmetic constraints. The second method introduces the cardinality automaton, which abstracts the overall behaviour of all the row automata and can be encoded by a set of linear constraints. We evaluate the impact of our methods on a large set of nurse rostering problem instances

On the power of languages for the manipulation of complex objects

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