scholarly journals Econometrical Modelling of Profit Tax Revenue

2007 ◽  
Vol 12 (1) ◽  
pp. 95-112
Author(s):  
R. Rudzkis ◽  
E. Mačiulaitytė

The aim of this article is to present a forecast of budget revenue from the profit tax using econometric models. The set of applied models has to be reduced to very simple models due to short time series used. Therefore, the profit tax regression analysis is made in two stages. In the first stage, econometric modelling of profit tax revenue with the main profit indicators (called the profit tax base) is performed on the basis of information on profit tax regulation and its changes. In the second stage, algorithms of forecasting the profit tax base are formed when the main macroeconomic indicators of Lithuanian economy are used as regressors. Crossvalidation was applied to estimate the accuracy of these algorithms.

INFERENSI ◽  
2013 ◽  
Vol 7 (2) ◽  
pp. 431
Author(s):  
Muh Juan Suam Toro ◽  
Hasim Hasim ◽  
M Amien Gunadi ◽  
Indah Piliyanti

This paper is part of research that aims to investigate whether Organisasi Pengelola Zakat (OPZ) or Zakat Management Organisations in Surakarta have the awareness to distribute zakat fund to the productive sector and to address the contribution that has been made in this sector by OPZ. This study also investigated the constraints faced by OPZ in distributing zakat to the productive sector. Using explorative approach, this study uses two stages of data collection. Results showed that the first stage, OPZ generally already have the awareness to channel to the productive sectors of the economy. Four OPZ as an informant in the second stage with in-depth interviews showed that each organization has a unique program in distributing zakat fund to the productive sector. The constraints of distribution to productive economic sectors are focus on institutions, inavailability of good distribution systems, and the lack of skilled human resource.


2012 ◽  
Vol 57 (4) ◽  
pp. 1239-1246 ◽  
Author(s):  
A. Gontarz ◽  
Z. Pater ◽  
K. Drozdowski

This paper presents the research results of hammer forging process of a plane wheel rim forging from titanium alloy Ti6Al4V. The research works were divided into two stages. The first concerned the theoretical analysis based on numerical simulations of the worked out forging technology. Distributions of temperature, strain, damage criterion according to Cockroft-Latham, material flow kinematics and force parameters were evaluated. It was stated that the danger of overheating and material cracking in the forging does not exist. Large force values present in the process means that problems with tools durability may appear. Satisfactory results of the theoretical analysis provided the basis for conducting the second stage of the research works, that is experimental tests in industrial conditions. After dies making forging tests were made in one Polish forging plants, in which a product of good quality was obtained. Manufactured forgings were free from cracks, shape faults and fulfilled requirements concerning mechanical properties.


Author(s):  
Corina Haita-Falah

AbstractThe experimental literature suggests that contributions to a public good made dynamically, over multiple stages are higher than contributions made in a static setting, even when players do not receive feedback about co-players’ previous contributions between stages. Because the dynamic setting without feedback is strategically equivalent to the static one, this finding is puzzling. One important difference between the two settings, however, is that the dynamic setting gives the opportunity to sink contributions while in the static one this opportunity does not exist. I test whether the sunk character of the dynamic contributions explains the higher contributions in the dynamic setting. Symmetric players contribute in two stages to a threshold public good and receive feedback after each stage. The experimental treatment differ in whether the first-stage contributions are sunk or not when deciding on the second-stage contributions. The results show that making the first-stage contributions sunk increases the second-stage individual contributions, and this is more so the case at higher levels of the first-stage contributions. This suggests that the sunk contributions do, at least partially, explain the better performance of the dynamic setting.


Author(s):  
O.V. Ivanov ◽  
D.Yu. Kosterin ◽  
L.E. Melnikova

Исследовано применение в условиях производства экспресс-метода определения чувствительности микрофлоры к антимикробным препаратам при желудочно-кишечных болезнях молодняка крупного рогатого скота смешанной этиологии. Исследования проводились в два этапа. На первом этапе по базе данных за три года была изучена динамика активности антибиотиков в отношении патогенной микрофлоры, полученной от телят с подозрениями на инфекционные заболевания из хозяйств Ивановской области.Установлено, что чувствительность патогенной микрофлоры к антибактериальным препаратам имеет волнообразный характер, то есть год подъёма уровня чувствительности чередуется с годом повышения резистентности микрофлоры. На втором этапе проводили корректировку лечения телят путём определения активности антибактериальных средств на момент лечения. Для проведения эксперимента подобраны 2 группы полуторамесячных телят по девять голов в каждой с патологией пищеварительной системы. Чувствительность выделенных микроорганизмов к антибактериальным препаратам определялась параллельно классическим диско-диффузным методом в условиях лаборатории, а предложенное авторами экспресс-исследование производили в условиях хозяйства. Установлено, что результаты обоих методов практически не отличаются. У телят с одним и тем же диагнозом, одного возраста, содержащихся в одних и тех же условиях, с одним уровнем кормления определена разная чувствительность микрофлоры к одним и тем же антибактериальным средствам. Поэтому курс лечения был подобран индивидуально по каждому больному животному, исходя из препаратов, имеющихся на предприятии. Экспресс-метод определения чувствительности патогенной микрофлоры к антибактериальным средствам, проводимый в производственных условиях, позволил в короткие сроки назначать лечение, выбирая более эффективное антибактериальное средство и корректировать его активность по ходу курса терапии.The application in production conditions of the express method for determining the sensitivity of microflora to antimicrobials in the gastrointestinal diseases of young cattle of mixed etiology was studied. The researches were carried out in two stages. At the first stage the dynamics of the activity of antibiotics against pathogenic microflora obtained from calves with suspected infectious diseases from the farms of the Ivanovo Region was studied over a three-year database. It was established that the sensitivity of pathogenic microflora to antimicrobials has a wave-like character that is the year of raising the level of sensitivity was punctuated with the year of increasing microflora resistance. At the second stage the treatment of calves was adjusted by determining the activity of antibacterials at the time of treatment. For the experiment 2 groups of one-and-a-half-month calves were selected by nine heads in each with a pathology of the digestive system. The sensitivity of the isolated microorganisms to antibacterial drugs was determined in parallel with the classical diffusion test in a laboratory and the instant testing proposed by the authors was carried out on a farm environment. It was found that the results of both methods are practically the same. In calves with the same diagnosis, of the same age, keeping in the same conditions, with the same level of feeding, different sensitivity of microflora to the same antibacterial agents was determined. Therefore, the course of treatment was selected individually for each sick animal based on the drugs available at the enterprise. The express method for determining the sensitivity of pathogenic microflora to antibacterials carried out under production conditions made it possible to prescribe treatment in a short time, choosing a more effective antibacterial agent and adjust its activity during the course of therapy.


2011 ◽  
Vol 41 (2) ◽  
pp. 239-267 ◽  
Author(s):  
Enlinson Mattos ◽  
Fabiana Rocha ◽  
Paulo Arvate

The purpose of this article is to propose a reinterpretation of the traditional flypaper effect according to which central government transfers to local governments increase public spending by more than do increases in private income. Here, higher transfers from the federal government might induce less efficiency in local tax collection opposed to the income effect. Initially, we build a model in order to point out the possible existence of that flypaper effect in a context of standard maximization on the part of local governments. Next, we construct efficiency scores for Brazilian municipalities using Free Disposable Hull (FDH), taking into consideration two outputs: amount of per capita local tax collected -tax revenue- and the size of local informal economy - tax base. Last, using two stages least squares and Tobit regressions, which the instruments is built upon the rules established in the 1988 Brazilian Constitution and where we find that unconditional transfer funds to municipalities, we estimate that transfers have the opposite effect (negative) of consumer's income on efficiency of taxation, which leads us to a reinterpretation of the flypaper effect.


Author(s):  
Diogo Machado ◽  
Rui Carvalho ◽  
Pedro Brandão

Diabetes is a chronic disease requiring a strict management. MyDiabetes is a mobile application for type I diabetes management that, as other mHealth applications, faces the challenge of user adherence and motivation. Here the authors describe the application's redesign and the implementation of different gamification techniques to tackle these challenges. The transition to the current version of the application was made in two stages. The first addressed the redesign of the application and started implementing gamification techniques. The second stage improved some of the features and added others. After the second stage, a new survey was conducted to evaluate the implemented features and improvements. While objectives and incentives to increase the number of records were endorsed by 56.5% of users, health directed badges and objectives increased the acceptance rate to 91.3%. Long-term effectiveness of the gamification approach will be done in the future.


2017 ◽  
Vol 7 (1.3) ◽  
pp. 90 ◽  
Author(s):  
Ravinder Ahuja ◽  
Archit Garg Garg ◽  
Daksh Jain ◽  
Deepanshu Sachdeva

In learning calculations affiliation govern mining is the most intense capacity in information mining. The age of principles includes two stages in which the primary stage finds the arrangements of continuous components and the second stage creates the run the show. Numerous calculations are determined to discover sets of incessant components from successive examples. In our exploration work an imperative perception is made in the information digging calculations for the informational index of the designing understudies. By discovering relationship between qualities, we can discover the potential outcomes for affirmation and anticipate understudy confirmation choices. To discover solid and substantial affiliation rules, distinctive measures are thought about lift, support, cost, confidence and conviction. The gauge is come to with the utilization of the imperative as needs be amid the age of the affiliation rules. As we move towards the objective, to give an examination the affiliation runs, the understudies who pick the branch have utilized the calculations specified to demonstrate the guidelines and the aftereffects of the affiliation in light of the past database of the records of confirmation.


Author(s):  
Dale E. Bockman ◽  
L. Y. Frank Wu ◽  
Alexander R. Lawton ◽  
Max D. Cooper

B-lymphocytes normally synthesize small amounts of immunoglobulin, some of which is incorporated into the cell membrane where it serves as receptor of antigen. These cells, on contact with specific antigen, proliferate and differentiate to plasma cells which synthesize and secrete large quantities of immunoglobulin. The two stages of differentiation of this cell line (generation of B-lymphocytes and antigen-driven maturation to plasma cells) are clearly separable during ontogeny and in some immune deficiency diseases. The present report describes morphologic aberrations of B-lymphocytes in two diseases in which second stage differentiation is defective.


2020 ◽  
Vol 39 (6) ◽  
pp. 8139-8147
Author(s):  
Ranganathan Arun ◽  
Rangaswamy Balamurugan

In Wireless Sensor Networks (WSN) the energy of Sensor nodes is not certainly sufficient. In order to optimize the endurance of WSN, it is essential to minimize the utilization of energy. Head of group or Cluster Head (CH) is an eminent method to develop the endurance of WSN that aggregates the WSN with higher energy. CH for intra-cluster and inter-cluster communication becomes dependent. For complete, in WSN, the Energy level of CH extends its life of cluster. While evolving cluster algorithms, the complicated job is to identify the energy utilization amount of heterogeneous WSNs. Based on Chaotic Firefly Algorithm CH (CFACH) selection, the formulated work is named “Novel Distributed Entropy Energy-Efficient Clustering Algorithm”, in short, DEEEC for HWSNs. The formulated DEEEC Algorithm, which is a CH, has two main stages. In the first stage, the identification of temporary CHs along with its entropy value is found using the correlative measure of residual and original energy. Along with this, in the clustering algorithm, the rotating epoch and its entropy value must be predicted automatically by its sensor nodes. In the second stage, if any member in the cluster having larger residual energy, shall modify the temporary CHs in the direction of the deciding set. The target of the nodes with large energy has the probability to be CHs which is determined by the above two stages meant for CH selection. The MATLAB is required to simulate the DEEEC Algorithm. The simulated results of the formulated DEEEC Algorithm produce good results with respect to the energy and increased lifetime when it is correlated with the current traditional clustering protocols being used in the Heterogeneous WSNs.


Author(s):  
Fitriah Khoirunnisa ◽  
Friska Septiani Silitonga ◽  
Veri Firmansyah

Penelitian ini bertujuan menganalisis kebutuhan petunjuk praktikum berbasis Keterampilan Proses Sains (KPS) untuk mencapai kemampuan merancang eksperimen pada materi kalor reaksi kalorimetri. Penelitian dilakukan terhadap peserta didik kelas XI SMA Negeri 2 Kota Tanjungpinang. Variabel penelitian mencakup analisis kebutuhan bahan ajar dan analisis kesesuaian Kompetensi Inti (KI) dan Kompetensi Dasar (KD). Jenis penelitian yang dilakukan adalah penelitian deskriptif kualitatif. Tahapan pertama dalam penelitian ini adalah menganalisis kebutuhan bahan ajar dengan cara membandingkan dua petunjuk praktikum yang selama ini telah digunakan di sekolah tersebut, ditinjau dari aspek struktur format penulisan, aspek kreativitas, dan aspek keterampilan proses sains yang terdapat dalam petunjuk praktikum. Sehingga didapatkan kesimpulan bahwa petunjuk praktikum yang selama ini digunakan tidak memberikan kesempatan kepada peserta didiknya untuk merancang eksperimen yang telah ditentukan. Tahapan kedua yaitu menganalisis kesesuaian kompetensi inti dan kompetensi dasar, yang bertujuan untuk menentukan indikator pencapaian kompetensi (IPK) yang akan menjadi acuan dalam mengembangkan petunjuk praktikum berbasis keterampilan proses sains. Dari kedua tahapan yang telah dilakukan maka dapat disimpulkan bahwa peserta didik memerlukan petunjuk praktikum yang mampu mengonstruksi pikiran dan mengaktifkan kinerja mereka, sehingga pendekatan Keterampilan Proses Sains menjadi pilihan dalam mengembangkan petunjuk praktikum yang sesuai dengan karakteristik kurikulum 2013.   This research aims to analyze the needs of Science Process Skills based Practical Instruction to achieve the ability to design experiments on the calor of reaction. This research was done to the students of class XI SMA Negeri 2 Tanjungpinang City. Research Variable includes the analysis of the needs of the learning materials and analysis of the suitability of the Core Competence (KI) and Basic Competence (KD). The type of research conducted is descriptive qualitative research. The first stages in this research is to analyze the needs of learning materials by comparing two practical instructions that had been implementing in the school, from the aspects of the structure of writing format, creativity, and science process skills embedded in practical instructions. The conclusion of this research that current practical instructions does not give an opportunity to the participants to design determined experiments. The second stage, namely analyzing the suitability of core competence and basic competence, which aims to determine the indicators of achievement of the competencies (GPA) which will be a reference in developing process skills-based teaching instructions science. Of the two stages that has been done then it can be concluded that learners need practical instructions to construct  thinking and and their performance, so the Science Process Skills approach is an option in developing practical instruction suitable for the characteristics of the curriculum of 2013.


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