The socialization of tax deferral and MSME resilience strategies during the COVID-19 pandemic

Several support programs have been issued by the Indonesian government to tackle the COVID-19 effects. These efforts were also geared towards overcoming the current economic problems, while sustaining public purchasing power. A typical instance includes the MSMEs tax deferral policy. Therefore, the purpose of this study is to provide a detailed information on the MSMEs tax deferral initiative by the Indonesian government during the COVID-19 pandemic. This activity was conducted online using Zoom, with the attendance of numerous business owners in Karawang regency. The form of these tax incentives encompassed income tax (PPh) Article 21 (DTP), final income tax, final PPh in certain labor-intensive sectors, exemption of income tax Article 22 on Import, reduction of income tax Article 25 installments and preliminary return of VAT (value-added tax). Based on this research, the public were well-informed on the MSMEs tax deferral provision, and were therefore encouraged to explore the inherent opportunities.

Home medicines reviews: a national survey of Australian accredited pharmacists’ health service time investment

Background: In Australia, polypharmacy and medication-related problems are prevalent in the community. Therefore, medicines safety initiatives such as the Home Medicines Review (HMR) service are critical to health care provision. While the evidence continues to expand around HMR service, little is known of accredited pharmacists’ experiences of HMR time investment. Objective: This study aimed to explore accredited pharmacists’ experiences of HMR practice regarding time investment in the study’s defined HMR Stages: 1 (initial paper-based assessment and review), 2 (in-home patient-accredited pharmacist consultation), and 3 (HMR report collation, generation, completion, and provision to the patient’s General Practitioner, including any liaison time). Methods: An electronic survey was developed and piloted by a panel of reviewers. Convenience sampling was used to distribute the final anonymous survey nationally via professional pharmacy organisations. Data were analyzed for frequency distributions and a chi-square test of independence was performed to evaluate any association between demographic variables relating to HMR time investment. Results: There was a total of 255 survey respondents, representing approximately 10% of national accredited pharmacist membership. The majority were experienced accredited pharmacists who had completed >100 HMRs (73%), were female (71%), and aged >40 years (60%). Regarding time investment for a typical instance of HMR, most spent: <30 minutes performing Stage 1 (46.7%), and 30-60 minutes performing Stage 2 (70.2%). In Stage 3, 40.0% invested 1-2 hours, and 27.1% invested 2-3 hours in HMR report collation and completion. Quantitative analysis revealed statistically significant (p=0.03) gender findings where females performed longer patient consultations than males (Stage 2). More HMR career experience resulted in statistically significant (p=0.01) less time performing Stage 1 (initial paper-based assessment and review); with a trend to less time performing Stage 3 (HMR report writing). Conclusions: Accredited pharmacists invest significant time in performing comprehensive HMRs, especially during in-home patient consultations and during HMR report collation and completion. Their significant HMR time investment as medicines experts provides insight for program and workforce considerations and warrants further research to better understand their work processes for optimizing medicines use and improving health.

Consciousness 3b

Consciousness is still the most contentious subject at the present. There are researchers who actually cherish an open hatred against consciousness because they feel the idea interferes with their belief that the world is decidedly nothing but a material construct. However, they forget that without them being endowed with awareness they could not be conscious of the fact that there is such a thing as matter. One of these protesters wrote that it was quite easy to imagine a world having developed without consciousness to arrive at what it is now. He, like all such students of the world, forgot that one cannot imagine anything at all without the presence of consciousness. He, like all his fellow students, are like the group of men who, after crossing a dangerous river wanted to make sure if everyone had crossed the waters safely. They all counted the number of the members of the group and found to their horror that there were only nine members who made it safely across. Panic struck them and they all mourned the loss of the tenth man. It is actually quite surprising how easily one can forget the 10th man, the centre of attention. Equally easy it is to follow others blindly instead of with open eyes and original thought. A typical instance of such ‘blindness’ is our willingness to accept the perspective of others. A typical example is the belief that there is such a thing as an objective point of view, with everybody accepting this faulty perspective, not realising that a report is done by a subject and that, to boot, objects have no point of view. The quotes (op. cit. in the main text are from the book entitled ‘The Secret Life of Plants” by Peter Tomkins and Christopher Bird.

Względna przyczyna odwoławcza związana z błędem w rekonstruowaniu podstawy faktycznej orzeczenia w perspektywie prawnomiędzynarodowej i konstytucyjnej

From the perspective of legal-international and constitutional guarantees of a two-instance procedure one should consider admissible the exclusion of the control of the actual basis in reference to guilt and punishment when such an adjudication constituted the object of a lawsuit-related contract, for the right to instance-based control of adjudications is relinquishable, and the limitations of the challengeability of contractual rulings was regulated in the Polish criminal procedure as not to exclude the right of the parties to bring about control of contractual rulings in a general manner, but only to constrain the catalogue of the admissible appeal-based accusations. However, the complete liquidation of the instance-based control of the establishment of the actual state of affairs contradicts the legal-international and constitutional guarantees, for the reconstruction of the actual state of affairs constitutes a component of the adjudication about someone’s culpability in the trial-related sense, and the control of the solution of this problem is guaranteed at the international level. The abolishment of instance-based control of the establishment of the actual state of affairs, being a manifestation of the pursuit of praxeological economical arrangements, also results in the reduction of the probability of reaching material truth. Moreover, it changes the model of a multi-faceted verification based activities realised within the framework of a typical instance-based course into control which is similar to an analysis and correction peculiar to the extraordinary modes of control-related proceedings.

Optimizing Design of Smart Workplace through Multi-Objective Programming

Smart environments have proven very supportive to the improvement of the performance of people in different workplaces. Plenty of applications have been introduced spanning different settings including healthcare, ambient assisted living, homes, offices, and manufacturing environment, etc. However, subjectivity and ambiguity prevail in the majority of research, and still, up to date, rare approaches found quantitatively and objectively constructing or assessing the impact of smart enabling technologies on the performance of the subject environment. Further, no approaches have considered optimizing the adoption of those smart technologies with respect to objectives achievement. This article presents a novel optimization methodology for designing a smart workplace environment in conditions of ambiguity or fuzziness. The methodology begins with defining and weighing the overall goals and objectives of the workplace. The Prometthe multi-criterion decision-making technique is used to weigh the operational objectives with respect to the overall workplace goals. Next, the relation among basic building blocks of the model; namely: the operational objectives, smartness features, and smart enabling technologies are quantified, utilizing fuzzy relations. Then, the fuzzy goal programming techniques will be utilized to optimize the impact relation values while considering the budget constraint. The proposed optimization methodology is implemented on the development and optimization of the smart clinic, as a typical instance of the workplace.

Localising Chinese language curriculum construction: A case study in an Australian primary school

Chinese is now the second most commonly spoken language in Australia. There is a growing interest in learning Chinese in local schools. However, it is reported that the principally English-speaking learners in Australia have great difficulties and challenges in learning Chinese. The high dropout rate in Chinese courses demonstrates this. This paper presents a case study conducted in a local public school in New South Wales. The purpose of this study is to explore and employ the local students’ daily recurring sociolinguistic activities, performed in English at school, for creating suitable learning content. In this way, a localised Chinese curriculum is constructed in the Australian educational environment. The case study shows that the local students’ translanguaging aptitudes between English and Chinese are developing and becoming influential, as they have engaged in learning Chinese in the form of a local practice – playing chess, which is a typical instance of their daily recurring sociolinguistic activities in school. Therefore, in the process of such contextualised learning practices, not only can Chinese be made learnable for them, but also the specific vocabulary learnt can be the basis for their wider learning of Chinese in the future.

Chemtrails are Not Contrails: Radiometric Evidence

Aims: Concerted efforts are made to deceive the public into falsely believing the jet-emplaced tropospheric aerosol trails, called chemtrails by some, are harmless ice-crystal contrails from aircraft engine exhaust-moisture. Our objective is to use radiometric measurements in the range 250-300 nm to show that a typical chemtrail is not a contrail, and to generalize that finding with additional data. Methods: We utilized International Light Technologies ILT950UV Spectral Radiometer mounted on a Meade LXD55 auto guider telescope tripod and mount assembly. Results: Radiometric solar irradiance spectra data that included the transit of a typical tropospheric aerosol trail between radiometer-sensor and the solar disc showed significant absorption during the transit period. The during-transit absorption is wholly inconsistent with the almost negligible adsorption by ice, but is wholly consistent with absorption by aerosolize particulates, including coal fly ash. This result is consistent with other aerosol-trail physical phenomena observations. Conclusions: The public and the scientific community have been systematically deceived into falsely believing that the pervasive, jet-sprayed ‘chemtrails’ are harmless ice-crystal contrails. We have presented radiometric measurements which unambiguously prove the falsity of that characterization for one specific, but typical instance. We show in a more general framework that the physical manifestations of the aerial trails are inconsistent with ice-crystal contrails, but entirely consistent with aerosol particulate trails. We describe potential reasons for the deception, and cite the extremely adverse consequences of the aerial particulate spraying on human and environmental health. For the sake of life on Earth, the modification of the natural environment by aerial particulate spraying and other methodologies must immediately and permanently end.

Network of interacting neurons with random synaptic weights

Since the pioneering works of Lapicque [17] and of Hodgkin and Huxley [16], several types of models have been addressed to describe the evolution in time of the potential of the membrane of a neuron. In this note, we investigate a connected version of N neurons obeying the leaky integrate and fire model, previously introduced in [1–3,6,7,15,18,19,22]. As a main feature, neurons interact with one another in a mean field instantaneous way. Due to the instantaneity of the interactions, singularities may emerge in a finite time. For instance, the solution of the corresponding Fokker-Planck equation describing the collective behavior of the potentials of the neurons in the limit N ⟶ ∞ may degenerate and cease to exist in any standard sense after a finite time. Here we focus out on a variant of this model when the interactions between the neurons are also subjected to random synaptic weights. As a typical instance, we address the case when the connection graph is the realization of an Erdös-Renyi graph. After a brief introduction of the model, we collect several theoretical results on the behavior of the solution. In a last step, we provide an algorithm for simulating a network of this type with a possibly large value of N.

An Improved Nondominated Sorting Genetic Algorithm III Method for Solving Multiobjective Weapon-Target Assignment Part I: The Value of Fighter Combat

Multiobjective weapon-target assignment is a type of NP-complete problem, and the reasonable assignment of weapons is beneficial to attack and defense. In order to simulate a real battlefield environment, we introduce a new objective—the value of fighter combat on the basis of the original two-objective model. The new three-objective model includes maximizing the expected damage of the enemy, minimizing the cost of missiles, and maximizing the value of fighter combat. To solve the problem with complex constraints, an improved nondominated sorting algorithm III is proposed in this paper. In the proposed algorithm, a series of reference points with good performances in convergence and distribution are continuously generated according to the current population to guide the evolution; otherwise, useless reference points are eliminated. Moreover, an online operator selection mechanism is incorporated into the NSGA-III framework to autonomously select the most suitable operator while solving the problem. Finally, the proposed algorithm is applied to a typical instance and compared with other algorithms to verify its feasibility and effectiveness. Simulation results show that the proposed algorithm is successfully applied to the multiobjective weapon-target assignment problem, which effectively improves the performance of the traditional NSGA-III and can produce better solutions than the two multiobjective optimization algorithms NSGA-II and MPACO.

WHEN RELAXATION MEETS ADAPTATION IN COMPLEX ADAPTIVE SYSTEMS: A COMPUTATIONAL STUDY OF TUMORIGENESIS

In complex adaptive systems (CASs), the relaxation based on intra-individual interactions and the adaptation based on sub-individual variations are two fundamental processes entangled to induce great complexity. We analyze the system evolution under multicellular homeostatic regulations coupled with various mutation strategies in computational tumorigenesis as a typical instance to clarify the coupling effect of relaxation and adaptation in CASs. Through visualizing the system dynamics on a synthesized fitness landscape which results from the superposition of the phase diagram and the individual fitness landscape, we entertain a simple theoretical framework that not only helps analyze our simulated multicellular dynamics but is potentially applicable to a broader class of problems in CASs where relaxation and adaptation intertwine. It is stressed that the nonadaptive relaxation process has the essential role in shaping the selective pressure of adaptation as well as in defining the final state of the evolution, whereas it is the rigidity of mutation strategy that determines the complexity of the dynamical process.