1,720,955 research outputs found
Tinjauan Yuridis Terhadap Putusan Nomor 750/Pid.B/2004/Pengadilan Negeri Tangerang Tentang Tindak Pidana Pajak Oleh Sahrawati
No full textTinjauan Yuridis Terhadap Putusan Nomor 750 / Pid.B/ 2004/ Pengadilan Negeri Tangerang tentang Tindak Pidana Pajak (C) viii + 145 halaman, lampiran, 2005 (D) Kata kunci: Tindak Pidana Pajak, Kasus Pengadilan Negeri Tangerang (E) Isi: Masih rendahnya tax ratio bukan semata-mata persoalan teknis administratif pemungutan dan pengelolaan pajak. Demikian juga kepatuhan wajib pajak bukan semata karena kurangnya pengetahuan dan rendahnya kesadaran wajib pajak. Tetapi sesungguhnya inti persoalannya adalah menyangkut nilai-nilai etis dan moralitas para pihak yang terkait yaitu wajib pajak dan aparat pajak. Pajak adalah iuran wajib bagi warga negara yang telah memenuhi persyaratan sebagai wajib pajak dan merupakan kewajiban kenegaraan demi tegaknya sebuah negara. Terwujudnya prinsip transaparansi dalam dunia perpajakan sangat diharapkan semua pihak sehinga tercipta suatu penyelenggaraan negara yang bersih dari kolusi, korupsi dan nepotisme dimana dapat dilihat dalam penerapan hukum pada kasus pemalsuan faktur pajak fiktif yang telah mengakibatkan kerugian negara. Hal ini terjadi karena kelemahan self assessment system dalam perhitungan, pembayaran dan pelaporan pajak oleh wajib pajak yang tidak transparan sehingga membuka celah bagi pengusaha kena pajak ?nakal? Namun, penerapan hukum sesuai asas lex specialis derogat lex generali tidak berlaku pada Harri Janto Halim sebagai pengusaha kena pajak (PKP) yang menerbitkan faktur pajak fiktif. Ia dikenai sanksi tindak pidana umum yaitu Pasal 480 ke-1 KUHP sesuai dengan dakwaan Penuntut Umum yang berbeda dengan pemeriksaan dan penyidikan oleh PPNS dari Direktorat Jenderal Pajak
PENERAPAN PELAYANAN EMERGENCY SAVERITY INDEX DI IGD RSUD H PADJONGA DG.NGALLE KABUPATEN TAKALAR
Full text linkThe main problem in this study was how the quality of the implementation of the emergency saverity index service in the emergency room at RSUD H.padjonga Dg.Ngalle, Takalar Regency. This study used descriptive qualitative research methods. Data collection techniques used observation, interviews and documentation. Research informants were 3 people. Validation of data through triangulation of sources, techniques and time, then analyzed through data reduction, data presentation and conclusions. The results showed that the indicators 1) Service accuracy. 2) Timeliness of service. 3) Responsibility. 4) convenience in service. 5) Equipment. 6) As well as politeness and friendliness, everything was in the good and quality category. It seen from serving and treating patients based on Standard operating procedure's, fast respon in serving patients, guarantees for patient safety and security, clear service flow, and serving with the 5S principle, but communication techniques with patients' families still need to be improved. And the punctuality of service still needs to be improved. Humanity should not discriminate between patients based on their illness
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
Improving Reading Comprehension by Using Summarizing Strategy: A Study on Eleventh Grade Students
No full textThis research aimed at providing whether the use of summarizing strategy can improve reading comprehension of the eleventh-grade students of SMA Negeri 5 palu. This study employed a quasi-experimental research design with a sample of 49 students selected using a purposive sampling technique. The selected classes were class XI M2 and class XI M3. Furthermore, the research data were collected through a reading test administered twice as pre-test and post-test. The pre-test was given to the experimental and control groups before treatment while the post-test was given to both groups after the treatment. The mean score of the experimental group on the pre-test was 41.52 and the control group was 53.55. Then, the mean score of the post-test for the experimental group was 83.04 and the control group was 89.80. The data were analyzed statistically using the t-test formula with degrees of freedom (df) = Nx + Ny - 2 = 26 + 23 - 2 = 47. The findings show that the t counted value is 2.342 while the t-table value is 2.011. This means that the t counted is higher than the t-table. Therefore, the research hypothesis is accepted. This finding answered the question from the problem formulation that the use of summarizing strategy can improve the reading comprehension of the eleventh-grade students of SMA Negeri 5 palu. The implication of this finding is that teachers need to use summarizing strategy in teaching reading comprehension designed to make students be able to express ideas, perform better reading, and develop their creative thinking in class. Keywords: Reading Comprehension, Summarizing Strategy.
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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