preliminary testing
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Author(s):  
Dmitry M. Dubinkin ◽  
Alexander B. Kartashov ◽  
George A. Arutyunyan ◽  
Alexey V. Kolyako ◽  
Vladimir Yu. Sadovets ◽  
...  

2021 ◽  
Author(s):  
Adrian Eugen Cioabla ◽  
Francisc Popescu

The present paper involves applicative research in the field of biogas production with the accent on small laboratory scale installations built for biogas production, preliminary testing of substrate for biogas production and combustion applications for biogas-like mixtures. The interconnected aspect of the presented material involves cumulative expertise in multidisciplinary fields of interest and continuous development of possibilities to determine the energetic potential of substrates subjected to biodegradable fermentation conversion for further applications. The research analyzed the combustion behavior of biogas with different methane/carbon dioxide ratio without and in the presence of specific catalysts. Also, laboratory analysis on biomass substrates for determining their physical and chemical potential for different applications was performed. The main conclusions are drawn revolve around the untapped potential of the different types of biomasses that are not commonly used in the production of renewable energy carriers, like biogas, and also the potential use of residual biomass in combustion processes for an enclosed life cycle from cradle to the grave. The study involving the use of catalysts in biogas combustion processes present possible solutions which can be developed and implemented for increasing the combustion quality by using relatively cost-effective materials for the production of catalytic materials.


2021 ◽  
pp. 777
Author(s):  
Andreas Bambang Daryatno

Tax refunds aim to return tax overpayments in accordance with applicable regulations, where the excess tax is theright of the taxpayer. The government has an obligation to return the excess tax that is not owed from the taxpayer.There are two methods of restitution, namely restitution by conducting a tax audit first and restitution of preliminaryrefunds of overpayment of taxes only by doing research. Special preliminary refunds are given to certain taxpayerswho meet the stipulated criteria or obedient taxpayers who have fulfilled their tax obligations well and have lowrisk. During this COVID-19 pandemic, taxpayers are trying to get a preliminary restitution facility because inaddition to just doing research, the disbursement of excess tax payments by the government is also accelerated, eventhe government through the Job Creation Law has issued relaxations related to restitution. The accelerateddisbursement of excess tax payments greatly helps the company's cashflow so that it can survive the drought offinancial liquidity as a result of the impact of the COVID-19 pandemic. The method used is to provide counselingand assistance in meeting the requirements set by the government, so that the application for a preliminary refundof the overpayment of taxes can be received and processed quickly in accordance with applicable regulations. Toexpedite and speed up the preliminary testing process in increasing the company's cashflow, I, as a lecturer atTarumanagara University, Faculty of Economics, Accounting Department, carried out counseling and assistance inthe accounting and tax department with the title "Preliminary Refund of Excess Taxes as an Alternative to Help PTContinental Panjipratama Cashflow During the Covid-19 Pandemic.Restitusi pajak bertujuan untuk mengembalikan kelebihan pembayaran pajak, sesuai dengan peraturan yang berlaku,dimana kelebihan pajak tersebut merupakan hak daei wajib pajak. Pemerintah mempunyai kewajiban untukmengembalikan kelebihan pajak yang tidak terutang dari wajib pajak. ada dua metode restitusi yaitu restitusi dengandilakukan pemeriksaan pajak terlebih dahulu dan restitusi pengembalian pendahuluan kelebihan pembayaran pajakhanya dengan dilakukan penelitian saja. Restitusi pendahuluan khusus diberikan kepada wajib pajak tertentu, yangmemenuhi kreteria yang ditetapkan atau wajib pajak patuh yang telah memenuhi kewajiban perpajakan secara baikdan memiliki resiko yang rendah. Pada masa pandemic covid-19 ini, para wajib pajak berusaha mendapatkanfasilitas restitusi pendahuluan karena selain hanya dilakukan penelitian saja, pencairan kelebihan pembayaran pajakoleh pemerintah juga dipercepat bahkan pemerintah melalui Undang-Undang Cipta Kerja mengeluarkan relaksasiberkaitan restitusi. Pencairan kelebihan pembayaran pajak dipercepat sangat membantu cashflow perusahaan supayadapat bertahan menghadapi kekeringan likuiditas keuangan sebagai dampak dari hantaman pandemi covid-19.Metode yang dipakai dengan memberikan penyuluhan dan pendampingan dalam memenuhi persyaratan yang telahditetapkan oleh pemerintah, supaya permohonan pengembalian pendahuluan kelebihan pembayaran pajak dapatditerima dan diproses secara cepat sesuai dengan ketentuan yang berlaku. Untuk memperlancar dan mempercepatproses testitusi pendahuan dalam meningkatkan cashflow perusahaan maka saya selaku dosen UniversitasTarumanagara Fakultas Ekonomi Jurusan Akuntansi melaksanakan penyuluhan dan pendampingan di bagianakuntansi dan pajak dengan judul “Pengembalian Pendahuluan Kelebihan Pajak Sebagai Alternatif MembantuCashflow PT Continental Panjipratama Pada Masa Pandemi Covid-19.


2021 ◽  
Vol 10 (46) ◽  
Author(s):  
Cody R. K. Conrad ◽  
Kuttichantran Subramaniam ◽  
V. Gregory Chinchar ◽  
Thomas B. Waltzek

Two ranavirus isolates were recovered during a wildlife disease investigation in California in 1996. Preliminary testing at the time of sample collection indicated that the two isolates were identical. Phylogenetic analysis of the full genomes of these two isolates revealed that they are a single strain of frog virus 3.


2021 ◽  
pp. 51-58
Author(s):  
Marco Cristodaro ◽  
Santina Fortuna ◽  
Alessia Greco ◽  
Antonio Carmelo Petrolino ◽  
Giuseppe Carbone

2021 ◽  
pp. 1-13
Author(s):  
Susan Reif ◽  
Deepa Rao ◽  
Elena Wilson ◽  
Nicole Beckwith ◽  
Sarah Frey ◽  
...  

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