scholarly journals Efektifitas Validasi Bea Perolehan Hak atas Tanah dan Bangunan terhadap Ketidaksesuaian Nilai Objek Pajak dalam Akta Jual Beli dengan Harga Sebenarnya

2021 ◽  
Vol 4 (2) ◽  
pp. 875-885
Author(s):  
Dejan Gemelar Raja Guk-Guk ◽  
Isnaini Isnaini ◽  
M. Citra Ramadhan
Keyword(s):  
Validation Process ◽  
Online System ◽  
Field Verification ◽  
Principal Value ◽  
The Difference ◽  
Transaction Value

This study aims to determine the effectiveness of the validation of Land and Building Rights Acquisition Duty (BPHTB) against tax object value discrepancies, the BPHTB validation process carried out by the Medan City Regional Revenue Service (BPPRD) and how to determine the Tax Object Principal Value (NPOP) in accordance with the actual value of the tax object. This type of research is a descriptive normative research. The effectiveness of BPHTB validation against the discrepancy in the value of tax objects is seen based on the BPHTB revenue data mentioned above, it is known that the number of targets and realization of BPHTB taxes seen from 2017 to 2019 is quite effective. The BPHTB validation process carried out by the Medan City BPPRD in general is quite satisfactory, plus currently the BPHTB SSPD validation process is carried out with an online system, so that the BPHTB SSPD validation process becomes easier and faster. How to determine the Principal Value of the Tax Object (NPOP) by determining the transaction value in the sale and purchase transaction. The use of the transaction value used as the basis for calculating BPHTB often creates problems. The difference in the transaction value agreed by the parties and stated in the deed with the transaction value used as the basis for calculating BPHTB according to BPPRD research, in this case there is uncertainty about which value is correct, so determining the NPOP in accordance with the actual value of the tax object becomes difficult. except by conducting field verification on the said BPHTB object.

When travellers’ expectations are not met

2020 ◽  
pp. 1-28
Author(s):  
María de la O Hernández-López
Keyword(s):  
Sharing Economy ◽  
Sensitive Information ◽  
Review System ◽  
Communicative Skills ◽  
Online System ◽  
Negative Valence ◽  
Rapport Management ◽  
Highly Sensitive ◽  
The Difference ◽  
Relational Concerns

Abstract In recent years, travellers have increasingly opted for sharing economy businesses, such as Airbnb. In contrast to other platforms for travellers, the Airbnb review system is characterised by its positivity bias, which implies that most of the users post enthusiastically positive reviews. Posting a negative review is the exception, which makes it a highly sensitive task in relational terms. In light of the above, this study aims to examine 60 reviews with negative valence in order to understand: first, which aspects of the experience make airbnbers feel dissatisfied; second, the extent to which relational concerns and authenticity make an impact on both dissatisfaction and rapport orientation; and third, how rapport concerns (i.e., face and rights and obligations) are managed in reviews with negative valence. The results show that a large number of users tried to repair rapport, while others neglected or challenged rapport. The difference in tone and intention was motivated by the presence/absence of the relational component (i.e., association rights), which had an impact on the varying importance given to other faults. The present study intends to bring to the fore the importance of rapport management when posting sensitive information in an online system in which the management of communicative skills lies at its core.

scholarly journals The Judicial Review Of Deed Creation And Validation Process Of Limited Liability Company On Ahu-Online Application System

Jurnal Akta ◽  
2019 ◽  
Vol 6 (3) ◽  
pp. 559
Author(s):  
Antonia Irawan ◽  
Setyawati Setyawati
Keyword(s):  
Judicial Review ◽  
Limited Liability ◽  
Secondary Data ◽  
Company Law ◽  
Limited Liability Company ◽  
Validation Process ◽  
Online Application ◽  
Online System ◽  
Sociological Approach ◽  
System 2

The purpose of this study are to: 1) To Detect and deploy Analyzing the Accuracy and Validation Process Limited liability company Incorporation in AHU-Online system. 2) To Know and Analyzing Barriers happened and find solutions to overcome barriers Proper case Barriers to AHU-Online System in the Process of Approval of a limited liability company (PT). The data used in this research is secondary data, which includes Legal Materials Primary, Secondary and Materials Legal Materials Tertiary Law to support the assessment which is then analyzed by Empirical Juridical approaches do with the fact that there in Practice In the field. This approach is also known by the Sociological approach made directly to the field.From the results of data analysis concluded that: 1) Accuracy and Validation Implementation in the Process of Establishment of a Limited liability company in AHU-Online system, according to the provisions of Article 9 UUPT that in order to obtain a Ministerial Decree on Approval of the Company Law Board, submitted through Online by Electronic AHU to the Minister. 2) Obstacles and Solutions in case the system is AHU-Online in the Process Ratification of a limited liability company, if it is proven the person doing the transaction was not competent law to conduct a transaction and a violation of the requirements of a particular case, and Abuse Terms of a For Halal, the Treaty of Establishment of Company can be canceled. In case of violation of the contents of the Agreement Establishing a company, it can do some act of law. If arises a problem of law and based on the Article 16 Paragraph (1) of Act No. 48 Of 2009 concerning Judicial Authority, that the court may not refuse to Check, Passing and Terminate and Judges shall Digging, Following and Understanding the Values of Law and Sense of Justice living in the community.Keywords: Judicial Review; Limited Liability Company; AHU-Online.

A Financial Capitalism Perspective on Start-Up Acquisitions: Introducing the Economic Goodwill Test

2020 ◽  
Author(s):  
Andrew P McLean
Keyword(s):  
Financial Analysis ◽  
Competitive Strategies ◽  
Threshold Test ◽  
Start Up ◽  
Tangible Assets ◽  
Static Approach ◽  
The Difference ◽  
Start Ups ◽  
Transaction Value ◽  
Financial Capitalism

Abstract This paper discusses the acquisition of start-ups by major technology firms. Such transactions pose a significant anticompetitive threat, yet often escape competition scrutiny because they fail to trigger merger notification threshold tests. Alongside a financial analysis of historic acquisitions by Google, Apple, Facebook, Amazon and Microsoft, the paper introduces a new threshold test—the economic goodwill test. The economic goodwill test is a concerned with the value of a target’s net tangible assets as a proportion of total transaction value. The difference between these figures largely represents the gains an acquirer expects to realise from a strengthened competitive position, therefore reflecting the logic driving the mass acquisition of technology start-ups. Although a specific triggering figure is not prescribed, the economic goodwill test represents a useful innovation that could bring potentially anticompetitive start-up acquisitions under substantive merger review. More broadly, the paper argues start-up acquisitions are representative of the difficulties that competition law faces governing economic activity in the era of financial capitalism. The modern financial system creates a strong bridge between the present and the distant future. This enables firms to engage in future-oriented competitive strategies that challenge competition law’s static approach.

scholarly journals Data Mining pada Data Quick Access Recorder untuk Peningkatan Keselamatan Penerbangan

WARTA ARDHIA ◽  
2017 ◽  
Vol 43 (1) ◽  
pp. 1
Author(s):  
Mahardi Sadono ◽  
Javensius Sembiring
Keyword(s):  
Data Processing ◽  
Surface Friction ◽  
Processing Technique ◽  
Vertical Wind ◽  
Validation Process ◽  
Safety Level ◽  
Flight Data ◽  
Identification Technique ◽  
The Difference ◽  
Data Processing Technique

Vertical wind and runway surface roughness are the most concerned parameters when the aircraft initiating the procedures of approach-to-landing and take-off at an airport, due to they will affect the safety of the aircraft in those phases. In the meantime, there is no equipment that can be used to assess the chance of vertical wind emergence as well as the decline of runway surface friction. This paper describes Quick Access Recoder data processing technique for estimating those parameters, the speed of vertical wind in the approach-to-landing phase and runway friction coefficient in the landing phase. Due to those parameters does not recorded in Quick Access Recorder then system identification technique is utilized in order to obtain both of parameters. Validation process is sequenced to increase the confidence level. The described data processing technique involving the aircrafts motion dynamics and the estimator. In case all the airline provide their flight data, the tendency of vertical wind and the difference of runway friction can be calculated promptly so that the airline and the airport can take anticipation action for maintaining the safety level of the flight. Keberadaan angin vertikal dan kekasaran permukaan landasan merupakanan parameter yang perlu diperhatikan terutama saat fase pendekatan (approach) hinggamendarat (landing)dan saat lepas landas (take-off) di bandar udara, karenakedua parameterdi atasmempengaruhi keselamatanpesawat udarasaat fase tersebut. Sementara itu,sampai saat ini belum ada peralatan yang dapat dipergunakan untuk melihat kecenderungan adanya angin vertikal maupun rendahnya koefisen gesek landasan. Makalah ini memaparkan teknik pengolahan data Quick Access Recorderuntuk mengestimasi parameter tersebut, kecepatan angin arah vertikal pada fase pendekatan sampai fase landingdan koefisien friksi runwaypada fase landing. Oleh karena kedua parameter di atas tidak direkam pada Quick Access Recorder maka diperlukan cara lain untuk mendapatkan parameter tersebut yaitu dengan teknik identifikasi sistem. Proses validasi dalam rangka meningkatkan keyakinan terhadap parameter yang diperoleh juga akan dilakukan. Teknik pengolahan data yang dipaparkan melibatkan dinamika gerak pesawat udara dan estimator. Bila semua airline memberikan data penerbangannya, tendensi keadanya angin vertikal dan penurunan koefisien friksi landasan akan segera didapatkan sehingga baik airline maupun bandar udara dapat melakukan antisipasi untuk keselamatan penerbangan.

Quadrature relations for finite-limit, principal-value integrals

1992 ◽  
Vol 70 (8) ◽  
pp. 656-666 ◽  
Author(s):  
K. T. R. Davies ◽  
M. L. Glasser ◽  
R. W. Davies
Keyword(s):  
Arbitrary Order ◽  
Finite Limit ◽  
Limit Case ◽  
Double Integral ◽  
Divergent Integral ◽  
Step Functions ◽  
Principal Value ◽  
Indefinite Integral ◽  
The Difference ◽  
Double Integrals

An intuitive expression is obtained for a general finite-limit, prinicipal-value (PV) integral containing a pole of arbitrary order. Such an integral is simply the difference between its "end-point quadratures," the quadrature being the result of the indefinite integral. This PV expression is fairly obvious for simple poles but requires careful justification for higher order poles. Moreover, quadratures are useful in evaluating related integrals that contain both poles and other singularities (e.g., step functions or logarithmic divergences). Then, for a certain type of finite-limit divergent integral, the PV is interpreted as its "convergent part." Also, for cases in which there are two PV's in a double integral, it is shown that the famous Poincaré–Bertrand theorem applies to finite-limit as well as infinite-limit integrals. Finally, an interesting quadrature relation is derived for such double integrals, and the validity of the Poincaré–Bertrand theorem is explicitly demonstrated for a simple finite-limit case.

scholarly journals A Displacement and Amplitude Score Employing an Optical Flow Technique

2009 ◽  
Vol 24 (5) ◽  
pp. 1297-1308 ◽  
Author(s):  
Christian Keil ◽  
George C. Craig
Keyword(s):  
Optical Flow ◽  
Displacement Vector ◽  
Test Cases ◽  
Amplitude Error ◽  
Field Verification ◽  
Verification Methods ◽  
Flow Algorithm ◽  
Intercomparison Project ◽  
The Difference ◽  
Forecast Field

Abstract A field verification measure for precipitation forecasts is presented that combines distance and amplitude errors. It is based on an optical flow algorithm that defines a vector field that deforms, or morphs, one image to match another. When the forecast field is morphed to match the observation field, then for any point in the observation field, the magnitude of the displacement vector gives the distance to the corresponding forecast object (if any), while the difference between the observation and the morphed forecast is the amplitude error. Similarly, morphing the observation field onto the forecast field gives displacement and amplitude errors for forecast features. If observed and forecast features are separated by more than a prescribed maximum search distance, they are not matched to each other, but they are considered to be two separate amplitude errors: a missed event and a false alarm. The displacement and amplitude error components are combined to produce a displacement and amplitude score (DAS). The two components are weighted according to the principle that a displacement error equal to the maximum search distance is equivalent to the amplitude error that would be obtained by a forecast and an observed feature that are too far apart to be matched. The new score, DAS, is applied to the idealized and observed test cases of the Spatial Verification Methods Intercomparison Project (ICP) and is found to accurately measure displacement errors and quantify combined displacement and amplitude errors reasonably well, although with some limitations due to the inability of the image matcher to perfectly match complex fields.

scholarly journals Validation of the HAPPI Kids Continuous Age-Specific Pediatric Reference Intervals

2020 ◽  
Vol 5 (6) ◽  
pp. 1337-1344
Author(s):  
Monsurul Hoq ◽  
Susan Matthews ◽  
Vicky Karlaftis ◽  
Janet Burgess ◽  
Susan Donath ◽  
...  
Keyword(s):  
Secondary Analysis ◽  
Reference Intervals ◽  
Primary Study ◽  
Routine Laboratory ◽  
Test Results ◽  
Validation Process ◽  
Population Demographics ◽  
The Difference ◽  
Clinically Significant ◽  
Study Laboratory

Abstract Introduction To facilitate best possible patient care, reference intervals (RIs) adopted by a laboratory must be appropriate for the population demographics and, where applicable, the analytical principle and/or the analytical instrument used. While guidelines from the Clinical and Laboratory Standard Institute (CLSI) recommend a validation process for discrete RIs, there are no current recommendations for the validation process for continuous RIs. This study aimed to validate recently published, HAPPI Kids continuous RIs, in a routine laboratory. Methods Initially, the difference in test results between the primary study laboratory that contributed to previous RIs development and a routine laboratory was assessed using specimens from 77 children tested in both laboratories using the Siemens ADVIA 1800 or Centaur/XP/XPT. Later, validation of the HAPPI Kids RIs was undertaken using 279 pediatric samples tested on the same analyzer type in the routine laboratory. The previously published RIs were validated if more than 90% of results in the routine laboratory were within the RIs. Results There was minimal evidence of clinically significant differences in test results between the primary and routine laboratories. The continuous RIs were validated after initial analysis for 16 of the 18 biochemistry analytes tested, and after secondary analysis for the remaining 2 analytes. Conclusion This study validates the HAPPI Kids RIs in a routine laboratory, satisfying the laboratory accreditation requirements for evaluation, implementation, and sourcing of RIs. In addition, this study presents a modification of the current CLSI method for validation of continuous RIs that will benefit routine laboratories in general.

The Origin of the Moon

1962 ◽  
Vol 14 ◽  
pp. 149-155 ◽  
Author(s):  
E. L. Ruskol
Keyword(s):  
Chemical Composition ◽  
Solar System ◽  
The Moon ◽  
The Earth ◽  
The Difference ◽  
Origin Of The Moon

The difference between average densities of the Moon and Earth was interpreted in the preceding report by Professor H. Urey as indicating a difference in their chemical composition. Therefore, Urey assumes the Moon's formation to have taken place far away from the Earth, under conditions differing substantially from the conditions of Earth's formation. In such a case, the Earth should have captured the Moon. As is admitted by Professor Urey himself, such a capture is a very improbable event. In addition, an assumption that the “lunar” dimensions were representative of protoplanetary bodies in the entire solar system encounters great difficulties.

Influence of Cell Wall Composition on the Fossilisation of Bacteria and the Implications for the Search for Early Life Forms

1997 ◽  
Vol 161 ◽  
pp. 491-504 ◽  
Author(s):  
Frances Westall
Keyword(s):  
Cell Wall ◽  
Life Forms ◽  
Cation Binding ◽  
Positive Bacterium ◽  
Gram Positive ◽  
Gram Positive Bacteria ◽  
Transmission Electron ◽  
Hydrothermal Sediments ◽  
Identification Of Bacteria ◽  
The Difference

AbstractThe oldest cell-like structures on Earth are preserved in silicified lagoonal, shallow sea or hydrothermal sediments, such as some Archean formations in Western Australia and South Africa. Previous studies concentrated on the search for organic fossils in Archean rocks. Observations of silicified bacteria (as silica minerals) are scarce for both the Precambrian and the Phanerozoic, but reports of mineral bacteria finds, in general, are increasing. The problems associated with the identification of authentic fossil bacteria and, if possible, closer identification of bacteria type can, in part, be overcome by experimental fossilisation studies. These have shown that not all bacteria fossilise in the same way and, indeed, some seem to be very resistent to fossilisation. This paper deals with a transmission electron microscope investigation of the silicification of four species of bacteria commonly found in the environment. The Gram positiveBacillus laterosporusand its spore produced a robust, durable crust upon silicification, whereas the Gram negativePseudomonas fluorescens, Ps. vesicularis, andPs. acidovoranspresented delicately preserved walls. The greater amount of peptidoglycan, containing abundant metal cation binding sites, in the cell wall of the Gram positive bacterium, probably accounts for the difference in the mode of fossilisation. The Gram positive bacteria are, therefore, probably most likely to be preserved in the terrestrial and extraterrestrial rock record.

Structuring, Motions and Shapes of Corona Emission Line Profiles

1994 ◽  
Vol 144 ◽  
pp. 421-426
Author(s):  
N. F. Tyagun
Keyword(s):  
Emission Line ◽  
Filling Factor ◽  
Direct Relationship ◽  
Coronal Plasma ◽  
Line Of Sight ◽  
Line Profiles ◽  
The Difference ◽  
Yellow Line ◽  
Red Line

AbstractThe interrelationship of half-widths and intensities for the red, green and yellow lines is considered. This is a direct relationship for the green and yellow line and an inverse one for the red line. The difference in the relationships of half-widths and intensities for different lines appears to be due to substantially dissimilar structuring and to a set of line-of-sight motions in ”hot“ and ”cold“ corona regions.When diagnosing the coronal plasma, one cannot neglect the filling factor - each line has such a factor of its own.

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