Analisis Pajak Penghasilan Pasal 23 Atas Jasa Freight Forwarding Pada PT Armarda Samudera Samarinda

Penelitian ini akan dibahas mengingat kegiatan Jasa Freight Forwarding yang dilakukan oleh PT. Armada Samudera Raya merupakan objek PPh Pasal 23 yang harus dilakukan perhitungan, pemotongan, penyetoran dan pelaporan di kantor pajak yang terdekat. Dalam menjalankan USAha jasa Freight Forwarding pada PT. Armada Samudera menggunakan pihak ketiga atau sistem Reimbursement. Mengetahui perhitungan dan pemotongan PPh pasal 23 atas jasa Freight Forwarding yang termasuk jenis jasa lain, dasar pengenaan objek pemotongan PPh 23 sebesar 2 % dari jumlah bruto (Penghasilan).Rumusan masalah dalam penelitian ini adalah “Apakah pemotongan Pajak Penghasilan (PPh) Pasal 23 atas jasa freight forwarding pada PT. Armada Samudera Raya telah sesuai dengan Peraturan Menteri Keuangan 141/PMK.03/2015 dan Undang-Undang Nomor 36 Tahun 2008?”. Alat analisis yang digunakan adalah perhitungan PPh berdasarkan Peraturan Menteri Keuangan Nomor 141/pmk.03/2015 dan Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan yang telah diubah terakhir dengan Undang-Undang Nomor 36 Tahun 2008 mewajibkan setiap Perusahaan sebagai wajib pajak untuk melakukan pemotongan PPh 23 sebesar 2 % dari jumlah bruto (Penghasilan) dan membadingkannya dengan perhitungan Perusahaan. Hasil dari penelitian ini adalah Hipotesis diterima apabila pemotongan Pajak Penghasilan (PPh) Pasal 23 atas jasa freight forwarding pada PT. Armada Samudera Raya belum sesuai dengan Peraturan Menteri Keuangan 141/PMK.03/2015 dan Undang-Undang Nomor 36 Tahun 2008 dan sebaliknya Hipotesis ditolak apabila pemotongan Pajak Penghasilan (PPh) Pasal 23 atas jasa freight forwarding pada PT. Armada Samudera Raya sudah sesuai dengan Peraturan Menteri Keuangan 141/PMK.03/2015 dan Undang-Undang Nomor 36 Tahun 2008

Syntheses and Properties of One–Three-Dimensional Coordination Polymers Constructed by Metallohelicates of Purin-Containing Carboxylate

An acetate-functionalized purine-containing ligand, 2-(6-oxo-6,9-dihydro-1H-purin-1-yl) acetic acid (<b>H</b>_<b>2</b><b>L</b>), and its six new one–three-dimensional (1–3D) coordination polymers, [La­(<b>HL</b>)₂(NO₃)­(H₂O)₂]_<i>n</i> (<b>1</b>), [Ce­(<b>HL</b>)₂(NO₃)­(H₂O)₂]_<i>n</i> (<b>2</b>), [Pb­(<b>HL</b>)₂(H₂O)₂]_<i>n</i> (<b>3</b>), [Cd­(<b>HL</b>)₂(H₂O)₂]_<i>n</i> (<b>4</b>), [Cd­(<b>L)</b>]_<i>n</i> (<b>5</b>), and [Zn­(<b>L)</b>]_<i>n</i> (<b>6</b>), were synthesized and characterized. Single-crystal X-ray diffraction analyses reveal that the architectures of complexes <b>1</b>–<b>6</b> are built from the metal–organic helixes of ligands <b>H</b>_<b>2</b><b>L</b>. The overall structures range from the double helical chains of <b>1</b> and <b>2</b>, and the 2D helical networks of <b>3</b> and <b>4</b>, to the 3D coordination polymers of <b>5</b> and <b>6</b>, containing 2D homochiral layers based on 1D metal–organic helixes. In those meso compounds, ligands <b>H</b>_<b>2</b><b>L</b> display differently anionic states, bridge modes, and especially unsymmetrical configurations with the sharp distortion between the acetate and purin in favor of constructing helical assemblies as expected. The plentiful hydrogen-bonding sites and π···π interactions originating from the bioactive purin group of ligand <b>H</b>_<b>2</b><b>L</b> greatly contribute to the formation of helical structures and the structural dimension, showing an intriguing ability in the supramolecular assembly. At room temperature, complexes <b>1</b>–<b>6</b> exhibit solid-state photoluminescences, with their emission wavelengths and intensities varying according to the central metal ions and the coordination patterns of ligand <b>H</b>_<b>2</b><b>L</b>. Additionally, the thermostabilities of these new complexes have been discussed in detail. In particular, 3D polymers <b>5</b> and <b>6</b> have extra high thermostabilities and stronger blue emissions, indicating potential applications in photoluminescent materials

N‑Doped Graphene: An Alternative Carbon-Based Matrix for Highly Efficient Detection of Small Molecules by Negative Ion MALDI-TOF MS

Gas-phase N-doped graphene (gNG) was synthesized by a modified thermal annealing method using gaseous melamine as nitrogen source and then for the first time applied as a matrix in negative ion matrix-assisted laser desorption/ionization time-of-flight mass spectrometry (MALDI-TOF MS) for small molecule analysis. Unlike the complicated adducts produced in positive ion mode, MS spectra obtained on gNG matrix in negative ion mode was only featured by deprotonated molecule ion peaks without matrix interference. By the gNG assisted desorption/ionization (D/I) process, some applications were carried out on a wide range of low-molecular weight (MW) analytes including amino acids, fatty acids, peptides, anabolic androgenic steroids as well as anticancer drugs, with an extraordinary laser desorption/ionization (LDI) efficiency over traditional α-cyano-4-hydroxycinnamic acid (CHCA) and other carbon-based materials in the negative ion detection mode. By comparison of a series of graphene-based matrixes, two main factors of matrix gNG were unveiled to play a decisive role in assisting negative ion D/I process: a well-ordered π-conjugated system for laser absorption and energy transfer; pyridinic-doped nitrogen species functioning as deprotonation sites for proton capture on negative ionization. The good salt tolerance and high sensitivity allowed further therapeutic monitoring of anticancer drug nilotinib in the spiked human serum, a real case of biology. Signal response was definitely obtained between 1 mM and 1 μM, meeting the demand of assessing drug level in the patient serum. This work creates a new application branch for nitrogen-doped graphene and provides an alternative solution for small molecule analysis

Syntheses and Properties of One–Three-Dimensional Coordination Polymers Constructed by Metallohelicates of Purin-Containing Carboxylate

An acetate-functionalized purine-containing ligand, 2-(6-oxo-6,9-dihydro-1H-purin-1-yl) acetic acid (<b>H</b>_<b>2</b><b>L</b>), and its six new one–three-dimensional (1–3D) coordination polymers, [La­(<b>HL</b>)₂(NO₃)­(H₂O)₂]_<i>n</i> (<b>1</b>), [Ce­(<b>HL</b>)₂(NO₃)­(H₂O)₂]_<i>n</i> (<b>2</b>), [Pb­(<b>HL</b>)₂(H₂O)₂]_<i>n</i> (<b>3</b>), [Cd­(<b>HL</b>)₂(H₂O)₂]_<i>n</i> (<b>4</b>), [Cd­(<b>L)</b>]_<i>n</i> (<b>5</b>), and [Zn­(<b>L)</b>]_<i>n</i> (<b>6</b>), were synthesized and characterized. Single-crystal X-ray diffraction analyses reveal that the architectures of complexes <b>1</b>–<b>6</b> are built from the metal–organic helixes of ligands <b>H</b>_<b>2</b><b>L</b>. The overall structures range from the double helical chains of <b>1</b> and <b>2</b>, and the 2D helical networks of <b>3</b> and <b>4</b>, to the 3D coordination polymers of <b>5</b> and <b>6</b>, containing 2D homochiral layers based on 1D metal–organic helixes. In those meso compounds, ligands <b>H</b>_<b>2</b><b>L</b> display differently anionic states, bridge modes, and especially unsymmetrical configurations with the sharp distortion between the acetate and purin in favor of constructing helical assemblies as expected. The plentiful hydrogen-bonding sites and π···π interactions originating from the bioactive purin group of ligand <b>H</b>_<b>2</b><b>L</b> greatly contribute to the formation of helical structures and the structural dimension, showing an intriguing ability in the supramolecular assembly. At room temperature, complexes <b>1</b>–<b>6</b> exhibit solid-state photoluminescences, with their emission wavelengths and intensities varying according to the central metal ions and the coordination patterns of ligand <b>H</b>_<b>2</b><b>L</b>. Additionally, the thermostabilities of these new complexes have been discussed in detail. In particular, 3D polymers <b>5</b> and <b>6</b> have extra high thermostabilities and stronger blue emissions, indicating potential applications in photoluminescent materials

Additional file 3: of Flaxseed oil ameliorates alcoholic liver disease via anti-inflammation and modulating gut microbiota in mice

Figure S1. Size distribution (predominantly around 20 kb) was estimated by electrophoresis. (DOCX 62 kb

A Proposal for the Action of Municipal Council Chairman in the course of Recovering the Area from Floods

Import 23/07/2015Diplomová práce se zabývá problematikou obnovy území postiženého povodněmi. První část vymezuje roli obnovy v rámci celého managementu povodňového rizika a věnuje se klíčovými oblastmi. Nedílnou součástí práce je i pohled do zahraničí a komparace přístupů vybraných států s Českou republikou. V další části je vybrán zahraniční model, který je transponován do podmínek České republiky a na konkrétním příkladu je rozvedeno jeho případné použití. Výstupem práce je možný návrh postupu, který by mohl být v obcích po povodních uplatňován.Diploma thesis deals with the recovery of the territories affected by the floods. The first part defines the role of recovery throughout the flood risk management and focuses on key areas. An integral part of the work is also a look abroad and comparison of approaches selected states with the Czech Republic. The next section is selected foreign model, which is transposed into the conditions of the Czech Republic on the concrete example is presented in detail its possible use. The outcome of this work is possible proposal process, which could be applied villages after the flood.050 - Katedra ochrany obyvatelstvavýborn

Data_Sheet_1_Anxiety, depression, and somatic symptom disorders in health care workers at high altitude during the rapid spread of the SARS-CoV-2 Omicron variant: A prospective cohort study.docx

ObjectiveThe ongoing spread of the Severe Acute Respiratory Syndrome Coronavirus 2 (SARS-CoV-2) Omicron variant and hypoxia exposure to high altitude are the susceptible factors of people’s psychological abnormalities, especially the health care workers (HCWs) in the front line of the epidemic. There is no dynamic observation data on the prevalence of mental health disorders among HCWs at high altitude. The study is to assess the prevalence of mental health outcomes and its influencing factors among HCWs at high altitude exposed to the SARS-CoV-2 Omicron variant.MethodsThis prospective cohort study collected sociodemographic data and mental health measurements from 647 HCWs in 3 hospitals in Xining, Qinghai province from 13 April to 4 May 2022. After the mental health intervention for the above-mentioned people in the Chengdong district, we collected mental health indicators on days 7 and 14, respectively. We used the generalized linear model and the generalized estimation equation and for further analysis.ResultsThe baseline cross-sectional survey of 647 HCWs in the Chengdong and Chengbei districts of Xining, Qinghai province shows that the prevalence of depression, anxiety, and somatic disorders were 45.75, 46.52, and 52.55%, respectively. The multivariable model showed that chronic diseases and nucleic acid collection were associated with increased scores of GAD-7, PHQ-9, and PHQ-15. And the GAD-7 score of HCWs with elderly people at home increased by 0.92 points. Subsequent repeated measurements of the mental health of HCWs in Chengdong district in Xining, Qinghai province, showed that anxiety, depression, and somatic disorders were significantly relieved, and physical exercise showed a significant protective effect, while loans and nucleic acid collection showed an adverse effect after 2 weeks of intervention. Additionally, engaged in nucleic acid collection was the risk factor of anxiety and depression.ConclusionIn this survey of HCWs on frontline at high altitude during the rapid spread of the SARS-CoV-2 Omicron variant, participants reported experiencing mental health disorders, especially in those with chronic disease, loans, and those who worked with longer hours and engaged in nucleic acid collection in Xining, Qinghai province, China. Exercise may help to improve anxiety and physical disorders.</p

Flow diagram of the study selection procedure.

<p>Flow diagram of the study selection procedure.</p

Subgroup analyses for the association of prespecified study characteristics and overall outcomes.

1<p>p values for subgroup effects.</p>2<p>p values for subgroup interaction.</p><p>POAF, post-operative atrial fibrillation; LOH, length of hospitalization; RR, relative risk; WMD, weighed mean difference; HTN, hypertension; DM, diabetes mellitus; COPD, chronic obstructive pulmonary disease; AF, atrial fibrillation; LVEF, left ventricular ejection fraction; LAD, left atrial dimension; ACEI, angiotensin converting enzyme inhibitors; ARB, angiotensin II receptor blockers; DHA, ducosahexaenoic acid; EPA, eicosapentaenoic acid.</p

Cochrane risk of bias assessment.

1<p>The study by Sorice et al includes two randomized comparisons in patients who underwent off-pump or on-pump surgery. These two sets of data were analyzed separately in the meta-analysis, as Sorice 2011a and Sorice 2011b.</p><p>YES, low risk of bias; UNCLEAR, uncertain risk of bias; NO, high risk of bias.</p