scholarly journals Implementation of Assessment Principles, Performance, and Client Satisfaction of Municipal Assessment Offices in Negros Occidental, Philippines

2021 ◽  
Vol 4 (3) ◽  
pp. 145-157
Author(s):  
Jennifer S. Tumbagahan ◽  
Merlita V. Caelian ◽  
Zeaphard Gerhart V. Caelian
Keyword(s):  
Client Satisfaction ◽  
Market Value ◽  
Land Area ◽  
Real Property ◽  
Class A ◽  
Reform Program ◽  
Significant Difference ◽  
Survey Instruments ◽  
Property Assessment ◽  
Improved Performance

Accurate implementation of real property assessment principles strengthens real property taxation resulting in improved performance towards client satisfaction. This study assessed the implementation of assessment principles, the performance, and the satisfaction of clients of municipal assessment offices in Negros Occidental, Philippines.  It likewise determined the challenges encountered by offices.  A descriptive-comparative design was utilized using researcher-made survey instruments administered to assessors and randomly selected staff and clients. Using descriptive and inferential analyses, the findings revealed a very great extent of implementation with no significant differences across all areas when municipalities were grouped as to variables of income classification and land area. While the level of performance was outstanding as a whole, with no significant difference in all areas when grouped as to income class, a significant difference was revealed when assessment offices were grouped as to land area.  Clients were very satisfied with assessment services with no significant difference in physical setup when grouped into income classes. However, there were significant differences in frontline services, service quality, physical setup, and basic facilities. While when grouped as to land area, there was a significant difference across all areas. Several challenges were encountered by assessment offices, such as the agrarian reform program, administrative, policies, and political concerns. The study recommends a review of some policies specifically on the preparation and approval of the schedule of market value.

scholarly journals Fiscal Implication of Agrarian Reform Program to the Real Property Tax Collection in Negros Occidental

2020 ◽  
Vol 3 (3) ◽  
pp. 85-94
Author(s):  
Sharon M. Zaragoza ◽  
Merlita V. Caelian
Keyword(s):  
Agrarian Reform ◽  
Property Tax ◽  
Secondary Data ◽  
Legal Rights ◽  
Property Market ◽  
Real Property ◽  
The Real ◽  
Land Administration ◽  
Reform Program ◽  
Significant Difference

Property taxation is a component of land governance policies, processes, and institutions that relies on a land administration system, efficient property market, and secure legal rights. This study assessed the fiscal implication of the Comprehensive Agrarian Reform Program (CARP) in the real property tax (RPT) collection when municipalities are grouped by income classification, size of the area, and land classification. This descriptive-comparative and correlational research used secondary data and a checklist administered to 19 treasurers of a first-class province. Using descriptive and inferential analyses, the study yielded "very great" negative fiscal implications. No significant differences were found when municipalities were grouped as to income and size but a significant difference when areas were identified by classification.  There is a significant relationship between the fiscal implication and the size of the area covered. The respondents encountered challenges. The study recommends revenue generation strategies, legislative support, and livelihood for agrarian beneficiaries.

scholarly journals Public Reproductive Health Facilities: A Client-Satisfaction Survey

2016 ◽  
Vol 9 (2) ◽  
pp. 208
Author(s):  
Fariba Moradi ◽  
Zohreh Balaghi ◽  
Mohsen Moghadami ◽  
Hassan Joulaei ◽  
Najaf Zare
Keyword(s):  
Health Care ◽  
Socioeconomic Status ◽  
Quality Of Health Care ◽  
Client Satisfaction ◽  
Service Providers ◽  
Health Facilities ◽  
Health Centers ◽  
Significant Difference ◽  
Improvement Programs

<p><strong>INTRODUCTION:</strong> Understanding clients’ perspectives on quality improvement programs is essential to achieve the goals of health services. Determining client satisfaction could help decision makers to implement programs fit to their needs as perceived by service providers and clients. This study aimed to assess the level of satisfaction among women attending health centers regarding the services received in governmental health facilities in Shiraz, southern Iran.</p><p><strong>METHOD:</strong> This cross-sectional study was performed in 24 urban health centers. Using systematic random sampling method, 8 clinics were assigned to each group. Then questionnaires were distributed among 240 married women in 15-49 year-old age group who had referred to selected clinics for receiving some services. For data analysis, SPSS version 15 software and Chi-square statistical procedure were used to evaluate clients’ satisfaction.</p><p><strong>RESULTS:</strong> Data showed that 101 out of 240 respondents were completely satisfied with the personnel as well as the health center. Furthermore, satisfaction was found to be the highest among clients of those centers ranked as middle class socioeconomic status, while no significant difference was found between centers based on their socioeconomic status.</p><p><strong>CONCLUSION: </strong>The results of the present study would enable policy-makers to effectively improve the quality of health care, keeping a balance between providers’ and patients’ perspectives on the quality of health care.</p>

scholarly journals Correlation between Genotypic Diversity, Lipooligosaccharide Gene Locus Class Variation, and Caco-2 Cell Invasion Potential of Campylobacter jejuni Isolates from Chicken Meat and Humans: Contribution to Virulotyping

2009 ◽  
Vol 75 (13) ◽  
pp. 4277-4288 ◽  
Author(s):  
Ihab Habib ◽  
Rogier Louwen ◽  
Mieke Uyttendaele ◽  
Kurt Houf ◽  
Olivier Vandenberg ◽  
...  
Keyword(s):  
Campylobacter Jejuni ◽  
Genotypic Diversity ◽  
Chicken Meat ◽  
Pcr Screening ◽  
Class A ◽  
Invasion Potential ◽  
Cell Surface Carbohydrate ◽  
Significant Difference ◽  
Class B ◽  
Class C

ABSTRACT Significant interest in studying the lipooligosaccharide (LOS) of Campylobacter jejuni has stemmed from its potential role in postinfection paralytic disorders. In this study we present the results of PCR screening of five LOS locus classes (A, B, C, D, and E) for a collection of 116 C. jejuni isolates from chicken meat (n = 76) and sporadic human cases of diarrhea (n = 40). We correlated LOS classes with clonal complexes (CC) assigned by multilocus sequence typing (MLST). Finally, we evaluated the invasion potential of a panel of 52 of these C. jejuni isolates for Caco-2 cells. PCR screening showed that 87.1% (101/116) of isolates could be assigned to LOS class A, B, C, D, or E. Concordance between LOS classes and certain MLST CC was revealed. The majority (85.7% [24/28]) of C. jejuni isolates grouped in CC-21 were shown to express LOS locus class C. The invasion potential of C. jejuni isolates possessing sialylated LOS (n = 29; classes A, B, and C) for Caco-2 cells was significantly higher (P < 0.0001) than that of C. jejuni isolates with nonsialylated LOS (n = 23; classes D and E). There was no significant difference in invasiveness between chicken meat and human isolates. However, C. jejuni isolates assigned to CC-206 (correlated with LOS class B) or CC-21 (correlated with LOS class C) showed statistically significantly higher levels of invasion than isolates from other CC. Correlation between LOS classes and CC was further confirmed by pulsed-field gel electrophoresis. The present study reveals a correlation between genotypic diversity and LOS locus classes of C. jejuni. We showed that simple PCR screening for C. jejuni LOS classes could reliably predict certain MLST CC and add to the interpretation of molecular-typing results. Our study corroborates that sialylation of LOS is advantageous for C. jejuni fitness and virulence in different hosts. The modulation of cell surface carbohydrate structure could enhance the ability of C. jejuni to adapt to or survive in a host.

scholarly journals Comparative Analysis of Determining the Market Value of Forest Real Properties Using Various Valuation Techniques

2018 ◽  
Vol 26 (1) ◽  
pp. 51-62
Author(s):  
Małgorzata Buśko
Keyword(s):  
Forest Management ◽  
Market Value ◽  
Management Plan ◽  
Forest Resources ◽  
Forest Stand ◽  
Individual Tree ◽  
Market Values ◽  
Significant Difference ◽  
Forest Management Plan ◽  
Survey Approach

Abstract The paper presents procedures for determining market values of forest real properties, with particular emphasis placed on the forest stand. The mixed-approach valuation procedure - land valuation index method - was analyzed. The practical part of the work regarding the valuation of the forest stand introduces the various techniques of valuation and acquisition of data on forest resources used, i.e.: index-based valuation approach and stock survey approach. The subject of the research is part of a forest property, which represents an assessment area, typical of the southern part of Poland, located in the Tenczynek Forest Division. There is a forest management plan for the analyzed property which, together with the assessment descriptions, was used as one of the sources of data for valuation. The second source of data for valuation were direct field surveys, i.e.: geodetic surveys for determining the assessment area and the stock survey approach with individual tree assessment with respect to data on the stand. Based on the research, it may be concluded that both valuation techniques and methods used to capture data on forest resources significantly affect the final value of forest properties. The market value of the stand, determined by the index-based valuation approach, demonstrates a significant difference when compared to the value of the stand determined by the stock survey approach. The forest management plan should only be used as a supplementary material and only to identify site types of forests by property valuers and, partially, together with economic maps, to determine the boundaries of assessment areas.

scholarly journals Transfer of Ownership in fiducia and Trust – Preliminary Considerations on the Possibilty of Application of the Hague Convention on the Law Applicable to Trusts and on their Recognition

2018 ◽  
Vol 55 (3) ◽  
pp. 579-605
Author(s):  
Tomislav Karlović
Keyword(s):  
Legal System ◽  
Hague Convention ◽  
Roman Law ◽  
Real Property ◽  
Legal Rules ◽  
Significant Difference ◽  
The Hague ◽  
The Law ◽  
Definition Of ◽  
The Hague Convention

Considering the main characteristics of fiducia in Roman law, as well as its functions and place within the real property law and the law of obligations, two features that are also prominent in the definition of anglosaxon trust stand out. These are the fiduciary nature of the relationship between the interested parties, as fides (trust) formed the initial basis of both institutes in the period before they were legally recognized, and the transfer of ownership made for specific purpose, different from the regular enjoyment of the object by the owner. However, there is a significant difference between the two (fiducia and trust) becuase of the duality between common law and equity in English legal system. While the mutual interests of the parties to fiducia in Roman law were protected only by personal actions (actiones in personam), parties’ proprietary interests in English trust were (and still are) recognized with the parallel existence of legal and equitable title. In contemporary Croatian law of real property the closest thing to the division of titles exists with regard to the conditionally transferred ownership as regulated in Art. 34 of Ownership and Other Proprietary Rights Act, entaling the division on prior and posterior ownership, both of which can be entered into Land registry and other registries. In the article it is analysed how this division and the following registration of both titles could allow for the effects to be given to trusts, in case it would be pondered on the benefits of accession of Croatia to the Hague Convention on the Law Applicable to Trusts and on their Recognition. Accordingly, after the exposition of Croatian law, it is given a short overview of English trust with emphasis on trusts of land and, subsequently, of the rules of the Hague Convention on the Law Applicable to Trusts and on their Recognition. In the conclusion it is argued that perceived incompatibility of trust with civilian legal system can be overcome in Croatia with the help of extant legal rules regarding conditionally transferred ownership. Also, this incompatibility has already been refuted in several European continental countries from which examples lessons should be studied and learned, what would be the next step in the deliberations on the accession to the Hague Convention on the Law Applicable to Trusts and on their Recognition.

scholarly journals Evaluation of the Non-HDL Cholesterol to Apolipoprotein B Ratio as a Screening Test for Dysbetalipoproteinemia

2019 ◽  
Vol 65 (2) ◽  
pp. 313-320 ◽  
Author(s):  
Christopher S Boot ◽  
Elizabeth Middling ◽  
Joy Allen ◽  
Robert D G Neely
Keyword(s):  
Total Cholesterol ◽  
Screening Test ◽  
Hdl Cholesterol ◽  
Diagnostic Sensitivity ◽  
Screening Tests ◽  
Reference Ranges ◽  
Apo B ◽  
Premature Cardiovascular Disease ◽  
Significant Difference ◽  
Improved Performance

Abstract BACKGROUND Familial dysbetalipoproteinemia is associated with the accumulation of remnant lipoproteins and premature cardiovascular disease. Identification of dysbetalipoproteinemia is important because family members may be affected. Diagnostic testing involves demonstration of β-lipoprotein in the VLDL fraction or characterization of apo E3. These investigations are complex and relatively expensive. The ratios of apo B to total cholesterol and triglycerides have been proposed as screening tests. However, the ratio of non-HDL cholesterol to apo B (NHDLC/apoB) could offer improved performance as the confounding effect of variations in HDL cholesterol is removed. METHODS We evaluated NHDLC/apoB as a screening test for dysbetalipoproteinemia, using β-quantification analysis as a reference standard. Data from 1637 patients referred over a 16-year period for β quantification were reviewed retrospectively. In 63 patients, diagnostic criteria for dysbetalipoproteinemia (VLDL cholesterol/triglyceride ratio ≥0.69 and presence of β-VLDL) were fulfilled, and 1574 patients had dysbetalipoproteinemia excluded. RESULTS Mean NHDLC/apoB in patients with dysbetalipoproteinemia was 7.3 mmol/g (SD, 1.5 mmol/g) and with dysbetalipoproteinemia excluded was 4.0 mmol/g (SD, 0.5 mmol/g). The optimum cutoff of &gt;4.91 mmol/g achieved a diagnostic sensitivity of 96.8% (95% CI, 89.0–99.6) and specificity of 95.0% (95% CI, 93.8–96.0). NHDLC/apoB offered improved performance compared to total cholesterol/apoB [diagnostic sensitivity 92.1% (95% CI, 82.4–97.4) and specificity 94.5% (95% CI, 93.2–95.6) with a cutoff of &gt;6.55 mmol/g]. NHDL/apoB reference ranges were not sex-dependent, although there was a significant difference between men and women for total cholesterol/apoB. CONCLUSIONS NHDLC/apoB offers a simple first-line test for dysbetalipoproteinemia in selecting patients with mixed hyperlipidemia for more complex investigations.

scholarly journals Classification of Hydraulic Jump in Rough Beds

Water ◽  
2020 ◽  
Vol 12 (8) ◽  
pp. 2249
Author(s):  
Ghorban Mahtabi ◽  
Barkha Chaplot ◽  
Hazi Mohammad Azamathulla ◽  
Mahesh Pal
Keyword(s):  
Decision Tree ◽  
Hydraulic Jump ◽  
Decision Tree Classifier ◽  
Class A ◽  
Class D ◽  
Tree Classifier ◽  
Improved Performance ◽  
Bed Roughness ◽  
Rough Beds

This paper presents a classification using a decision tree algorithm of hydraulic jump over rough beds based on the approach Froude number, Fr1. Specifically, 581 datasets, from literature, were analyzed. Of these, 280 datasets were for natural rough beds and 301 were for artificial rough beds. The said dataset was divided into four classes based on the energy losses. To compare the performance of the decision tree classifier (J48), a multi-layer neural network (NN) was used. The results suggest an improved performance in terms of classification accuracy by the J48 algorithm in comparison to the NN classifier. Furthermore, the classifier model had only four leaves and achieved an accuracy of 91.56%. Furthermore, classification results showed that the first class (A) of hydraulic jump over the rough beds is approximately similar to that for the smooth bed. Moreover, in the next three classes (B, C, and D), upper values of Fr1 decreased with respect to the smooth bed classes. Lastly, in class D, the upper value of Fr1 reduced to 7.45, which indicates that the shear stress (i.e., the energy loss) grows sharply with increasing Fr1. Put simply, bed roughness effectively increases the energy dissipation with an increase in the Fr1.

Cousin Marriages and Schizophrenia in Saudi Arabia

1987 ◽  
Vol 150 (4) ◽  
pp. 547-549 ◽  
Author(s):  
Kutaiba Chaleby ◽  
T. A. Tuma
Keyword(s):  
Saudi Arabia ◽  
Family History ◽  
Diagnostic Criteria ◽  
Socioeconomic Class ◽  
Class A ◽  
Familial Tendency ◽  
Significant Difference ◽  
History Of

The rate and degree of consanguinity in the parents of 143 schizophrenics who satisfied the DSM-III diagnostic criteria, was compared in the same number of controls matched for age, sex and socioeconomic class. A family history of disorders suggestive of schizophrenia in the offspring of consanguineous parents who were schizophrenic, was compared with the incidence of a similar history in the schizophrenic offspring of non-consanguineous parents. There was no statistically significant difference in the former, but there was in the latter. This finding supports the theory of a familial tendency towards schizophrenia and the possibility of recessive or a multigene pattern of inheritance.

scholarly journals SHARE VALUE DIFFERENCES PT. KIMIA FARMA TBK TOWARDS THE ACQUISITION OF SHARE EVENTS IN PT. PHAPROS TBK

2021 ◽  
Vol 11 (3) ◽  
pp. 247-258
Author(s):  
Revi Candra ◽  
Elmiliyani Wahyuni-S ◽  
Nailatul Hanifah
Keyword(s):  
Intrinsic Value ◽  
Market Value ◽  
Rank Test ◽  
Book Value ◽  
Value Differences ◽  
Signed Rank ◽  
Significant Difference ◽  
Before And After ◽  
Signed Rank Test ◽  
Quantitative Descriptive

TThis study aims to determine whether there is a difference in the value of the shares of PT. Kimia Farma Tbk. after the acquisition of PT. Phapros Tbk. The data used is the value of shares consisting of book value, market value, and the intrinsic value of shares of PT. Kimia Farma Tbk, which was taken ten months before the acquisition of PT. Phapros Tbk. by PT Kimia Farma Tbk. This study is a comparative study with a quantitative descriptive approach, data analysis using the Wilcoxon signed-rank test. The results of this study indicate that the book value of PT. Kimia Farma Tbk. which has a significant difference before and after the acquisition, while the indicators of the stock market value and the intrinsic value of PT. Kimia Farma Tbk. does not have a significant difference before and after the acquisition event. 

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