Enforcement On Land Tax Arrears in Malaysia: A Framework Based on National Land Code 1965

Tax enforcement is needed in the forms of negative incentives such as sanctions, penalties and property forfeiture to deter non-compliance on the property tax payment conduct by the taxpayers. To implement such legal actions and proceedings effectively, it is crucial for tax authority to have a set of complete process flow of the enforcement as part of the enforcement framework to ensure the law is enforced with utmost fair manner. Thus, this article aims to establish a comprehensive enforcement workflow of land tax arrears in Malaysia based on the legislations provided in the National Land Code 1965. This is done by carrying out a content analysis of the legislation in force in National Land Codes 1965, which regulates the enforcement actions by the Land Administrators and State Authorities on the land tax arrears. The authors have performed the validation of the workflow by conducting semi structured interviews with land matter experts from at the federal level and Land Administrator (state level). This article will fill the gap in discussions on complete process flow of enforcement against land tax arrears outlined by National Land Code 1965.

Functional and morphological diagram of the installation for the preparation of grain molasses

The existing processes for the preparation of grain molasses are described. The flow diagrams for functioning of the most common installations for its production are shown. A functional and morphological analysis was performed, a morphological matrix was developed, and the most rational version of the design layout and process flow diagram of the installation was selected. The functional and morphological diagram of the installation for the preparation of grain molasses constructed using the methods of the theory of solving inventive problems is provided.

Intensification of Gas Hydrate Formation Processes by Renewal of Interfacial Area between Phases

This paper presents the analysis of the main reasons for a significant decrease in the intensity of diffusion processes during the formation of gas hydrates; solutions to this problem are proposed in a new process flow diagram for the continuous synthesis of gas hydrates. The physical processes, occurring at the corresponding stages of the process flow, have been described in detail. In the proposed device, gas hydrate is formed at the boundary of gas bubbles immersed in cooled water. The dynamic effects arising at the bubble boundary contribute to the destruction of a forming gas hydrate structure, making it possible to renew the contact surface and ensure efficient heat removal from the reaction zone. The article proposes an assessment technique for the main process parameters in the synthesis of hydrates based on the criterion of thermodynamic parameters optimization. The optimization criterion determines the relationship of intensity of heat and mass transfer processes at the phase contact interface of reacting phases, correlating with the maximum GH synthesis rate, and makes it possible to determine optimum thermodynamic parameters in the reactor zone.

How can social insurers promote return to work in occupational rehabilitation? A quantitative, cross-sectional study

Background Earlier studies indicate a correlation between disability claims experience and return to work outcomes. Thus, the insurer’s role and actions may affect the self-rated health of the disabled worker and the outcomes of occupational rehabilitation. This study diversifies the existing empirical evidence on the role of the insurer in the rehabilitation process and reveals the critical actions that best promote success. Materials and methods Explorative factor analysis (EFA) and confirmatory factor analysis (CFA), followed by binary regression, were used to analyse survey data of disabled workers (n = 661) who had undergone an occupational rehabilitation within an earnings-related pension insurance system in Finland. Results The claimant’s perceptions of the insurer’s (1) high-quality informing and guidance, (2) customer orientation, (3) smooth process flow and (4) positive service attitude had substantial and statistically significant effects on the success of occupational rehabilitation after adjusting for all likely confounding variables. Conclusions The insurer’s actions are significant predictors of the outcome of occupational rehabilitation. The insurer can promote the health of rehabilitees most effectively by ensuring a smooth process flow and adopting a customer-oriented approach.

Rumah Kutai Perak in Watercolor Painting

This study is done to write an article related to the art exhibition for "Kami SI + SA" entitled Rumah Kutai Perak and identify the systematic process of artwork making. This artwork's process is based on the theory and practice of Ocvirk, Stinson, Wigg, Bone, Cayton (2009) who stated that an artwork contains three basic parts, namely subject, form and content. Subject refers to a person, a thing or an idea while form refers to elements and principles of design that produce equal unity. On the other hand, content is a message or emotion in work, statement, expression or feeling desired by the artist and read by the observer. As a result of Rumah Kutai Perak artwork, an "Artwork Making Process Flow" has been identified. The process flow begins with identifying the subject and idea, followed by capturing the subject through photography. Photography record involved four important factors, such as viewpoint, light and shadow, focal point, and photo quality. These four factors are important because they will affect the final work. The next process is to paint and draw. The elements such as technique identification, colour value application, medium choice and reference artists served as guides for the researcher throughout the artwork making process. After the work is completed, an artist statement was written to describe the artwork. This artist statement informs the message to be conveyed through the artwork, a brief description of the making process, the sources of ideas, and the elements and principals in the artwork's processing. It is hoped that this work process can be used as a reference for other artists to produce artwork in the same context.