Pengaruh Pengetahuan pajak, sanksi pajak terhadap kepatuhan pajak pada UMKM kota Medan

This research aims to look at the influence of Tax Knowledge, Tax Actionand Tax Compliance. Data collection techniques by disseminating questionnaires, while the data analyst method used is inferenceal statistics,(inductive statistics or probability statistics),is a statistical technique used to analyze sample data and the results are applied topopulations (Sugiyono in Kalnadi 2013). In accordance with the hypothesis that has been formulated, then in this study the analysis of inferential statistical data is measured using SmartPLS software (PartialLeast Square) ranging from model measurements (outermodels), the results of the study obtained a calculated value for Tax Knowledge (X1)is smaller and sig t value for Tax Knowledge (X 1) 0.124 is greater than alpha (0.05). Based on the results obtained then receive H0 and reject H1 for Tax Knowledge (X1). Thus, partially Tax Knowledge (X1) has no positive and insignificant effect on Tax Compliance (Y), indicating Tax Knowledge (X1)does not have a positive impact in improving Tax Compliance (Y). The results ofthe study obtained nilai tcalculated for Tax Sanctions (X2) of 2,759 greater than sig t value for Tax Sanctions (X2) of 0.007 smaller than alpha (0.05). Based on the results obtained, reject H0 and receive H1. Thus partially Tax Sanctions (X2)have a positive and significant effect on Tax Compliance (Y), meaning tax sanctions (X2)have a real impact in improving tax compliance (Y).

Influence of SnO2 Content on the Humidity Dependent Impedance of the MgFe2O4-Fe2O3-SnO2 Compound

A porous MgFe2O4-Fe2O3-SnO2 bulk compound with varying SnO2 content was obtained by sintering an appropriate mixture of magnesium oxide, hematite and tin oxide nanopowders at 1000 and 1100 °C. The obtained structure was confirmed by X-ray diffraction analysis. Scanning electron microscopy was used to analyze sample morphology, showing that the addition of SnO2 resulted in an inhomogeneous microstructure with smaller grain size especially at 1000 °C. Significant grain growth of hematite grains was noted at 1100 °C. The influence of relative humidity in the range 30–90% was monitored at room temperature (25 °C) in the frequency range 42 Hz- 1 MHz. The highest reduction of impedance with humidity was noted at lower frequency. Addition of low amounts of SnO2 and sintering at 1000 °C resulted in the highest sensitivity at 105 Hz of 0.391 MΩ/%RH in the RH30–90% range, while the compound with the highest amount of SnO2 showed the largest decrease in impedance with increase in relative humidity ~26 times. All samples showed low hysteresis (below 2%). Complex impedance data was analyzed using equivalent circuits reflecting the dominant influence of the grain boundary in the lower relative humidity range (30–60%) and both grain boundary and grain components in the higher relative humidity range (60–90%).

Environmental Regulation, Tenure Length of Officials, and Green Innovation of Enterprises

Many developing countries including China are implementing increasingly stringent environmental regulations to achieve sustainable development. However, we have limited understanding about whether environmental regulations promote enterprise green innovation. To address this research gap, this study empirically analyzes the impact of environmental regulations, which is represented by the China Environmental Protection Law (2015), on enterprise green innovation, and it explores the moderating effects of official tenure on environmental regulations and corporate green innovation. The Super-Slacks-based Measure (Super-SBM) model and multiple nonlinear regression model are employed to analyze sample data of 3557 firms in China’s A-share market during the 2014–2017 period. Our results show that, in general, a higher intensity of environmental regulations is more beneficial to incentivize enterprises to implement green innovation. Meanwhile, there is an inverted U-type relationship between the tenure length of officials and green innovation of enterprises. Furthermore, the tenure length of officials plays an inverted U-shaped role in regulating the impact of environmental regulations on enterprise green innovation. Overall, this study can help us better understand the politics behind enterprises green innovation in countries like China.

Searching for the “sacred cow”: a conceptual analysis of the term in nursing literature

Purpose The idiom “sacred cow” is problematic due to its inaccuracy and cultural insensitivity. The purpose of this paper is to examine the term’s meaning within the nursing literature, describe connotations in religious contexts, explore subject headings applied to research using the phrase, and discuss alternative terminology. Design/methodology/approach This paper employs Rodgers’ evolutionary concept analysis methodology to identify the concept “sacred cow” and surrogate terms, collect and analyze sample articles and headings, explore an exemplary case, and look for concept implications. Findings The term “sacred cow” appears frequently in the healthcare literature, particularly within the nursing literature. Its meaning within this literature pertains primarily to practices not supported by empirical evidence and performed to maintain a status quo. Headings applied to the relevant literature do not describe this concept, and more accurate headings could not be found within widely used controlled vocabularies. Research limitations/implications “Sacred cow” is an inaccurate descriptor for practices not supported by evidence as these practices do not usually apply to holiness or cattle. The term’s implied meaning comes only when viewed within a context satirizing beliefs considered as “other.” Originality/value This paper appears to be the first to methodically explore the concept of “sacred cow” within the nursing literature. The paper breaks ground in proposing solutions for the lack of applicable controlled vocabulary. By exploring these topics, it is hoped future authors use more accurate, culturally neutral terminology when discussing non-evidence-based practices and indexers increase discoverability by using more descriptive headings.

The Anatomy of a Nonfaradaic Electrochemical Biosensor

Point-of-care (POC) testing has revolutionized diagnostic healthcare, bringing medical results directly and immediately to the patient. With faster diagnostics, more immediate clinical management decisions can be made. POC tests most often use a dipstick or swab format to detect the presence of a pathogen, disease, or other relevant biomarker. In these formats, the POC tests eliminate the need for complex lab equipment and trained personnel to collect, process, and analyze sample data for simple diagnostics. However, these tests cannot satisfy all clinical needs, because accurate quantitative results are needed. The present study serves as a template for designing a nonfaradaic electrochemical biosensor toward quantitative POC diagnostics. We focus on investigating the most important parameters when constructing a nonfaradaic biosensor through both mathematical modeling and electrochemical measurements. Furthermore, we demonstrate quantitative affinity biosensing of a model protein toward developing a POC device.

Efficacy of auxiliary devices for removal of fluorescent residue after bracket debonding

ABSTRACT Objective: To evaluate four protocols for removal of fluorescent materials after bracket debonding. Materials and Methods: Resin removal from 40 bovine enamel surfaces was performed according to groups (n = 10): conventional (C), white LED (W), LED that evidenced fluorescence (F), and fluorescent lens (FL). The following analyses were performed: sample thickness, superficial area of resin residue, and areas of resin residue or worn enamel in depth. ANOVA and Tukey tests were used to analyze sample thickness (P ≤ .05). Area measurements were analyzed by Kruskal-Wallis and Dunn's tests (P ≤ .05). Results: The FL group showed the highest reduction in enamel thickness. F group final thickness was similar to that of other groups. The largest superficial areas of resin residue were found for the C and W groups, while the FL group had the greatest removal of resin residue. The C group exhibited the largest area in depth of resin residue. The FL and F groups exhibited the most loss of enamel with the least amount of resin residue; in contrast, the C and W groups presented the fewest areas of worn enamel and the most areas of resin residue. Conclusion: Auxiliary devices were useful for removal of fluorescent residue after bracket debonding.

Residual Stress Analysis of Indentation on 4H-SiC by Deep-Ultraviolet Excited Raman Spectroscopy

In this work, we analyze residual stress on 4H-SiC with Raman spectroscopy that excitation wavelength is deep ultraviolet (DUV) laser 266nm. The residual stress area is created by Vickers Hardness test technique and the area is measured by 2D DUV Raman map. The result is different from visible light excited Raman, because DUV light penetration is shallower than visible light. DUV Raman signal has exactly brings only the sample surface information. We present the advantage of DUV excited Raman to analyze sample surface.