bluuebunny/crossref_metadata_2025 huggingface dataset:
MENGHITUNG ZAKAT PERUSAHAAN (Studi Kasus pada PT. Asuransi Takaful, BSM, BPRS, Dompet Dhuafa, BMT dan Pos Keadilan Peduli Umat)
Authors: Harahap Sofyan S. , Yusuf Muh.
Published: November 2017

Zakat is a part of a personal muslim responsibility, it is the third of uarkanul Islam". The development of business entity affects the map, types, and characteristics of business, then affects also the map of zakat dues. During the period of the Prophet Muhammad, the type of business was different from the type of business today. There is no a specific Quranic ayah or hadist determines the company zakat rate. Mostly the rate of zakat based on economic activities rather than on an entity. In that case we have a problem how to calculate a company zakat. This study will discuss how some companies which daim as a syariah companies calculate their entity zakat. This issue becomes more important after the government implement the Zakat Act (UU) No 38/ 1998.Keywords: Islamic Fiqih, Zakat, Islamic accounting, Islamic organaization.
PENGARUH FAKTOR KLIEN DAN FAKTOR AUDITOR TERHAD AP AUDITOR CHANGES Sebuah Pendekatan dengan Model Kontijensi RPA (Recursive Model Alogarithm)
Authors: Mardiyah Aida Ainul
Published: November 2017

This study intends to identify the effects of client-related factors and auditor-related factors on the auditor changes. Data is selected using random sampling and purposive sampling. The data collection is performed using mail survey and archaival. The statistic method used to test the hypotheses is regression analysis and RPA (Re-cursive Partitioning Algorithm) model.The study results are as follows: first, The results provide support for the hypothesis that ctient-related factors and auditor-related factors on the auditor changes; second, the normal data test and non response bias using t-ba shows an insignificant result This means that there are non response bias and the normal data; third, this is demonstrated by the multicolinearity number r< 0,8 or VIF mean 1 that shows that the multicolinearity is not dangerous, the Durbin Watson approaches 2 and BG (The Breussh-Godfrey) r = 0 which means that between one variable and the other there is no dependency relationship (independent), and and homoscedacity occur.Keywords: RPA (Recursive Partitioning Algorithm), client-related factors, auditor-related factors and auditor changes
PERBANDINGAN KINERJA BANK PEMERINTAH DAN BANK SWASTA DENGAN RASIO CAMEL SERTA PENGARUHNYA TERHADAP HARGA SAHAM
Authors: Nasser Etty M.
Published: November 2017

The objective of this research is to identify whether there is a significant difference between performance of state owned bank s and private banks. The mea-sure of performance is based on financial ratios CAMEL, which consist of CAR as represent of Capital, RORA as represent of asset quality, NPM as represent of Management, ROA as represent of earnings and LDR as represent of liquidity. This research also identify the influence of CAMEL to stock price.The sample of 26 state owned banks and 22 private banks. Kolmogorov Smimov test is used to test the normality of data distribution. For normally distributed data consist of CAR, NPM and LDR, test are conductable using West as parametric test. Meanwhile, RORA and ROA which non normally distributed, test are conducted using Mann-Whitney, as non parametric test to compare the difference between state owned banks and private bank's performance. The multiple reg4ession model is used to determine the relationship between CAMEL and stock price.The empirical result of this research indicates that the CAR, RORA, ROA dan LDR of state-owned banks and the private banks have a similar perfonance. Inspite of this, there is no significant difference in NPM between the state-owned banks and the private banks. The other analysis that CAMEL have simultaneously significant influence to the stock price.Keywords: CAMEL, financial ratio, bank performance, stock prise
PERSEPSI TOP EXECUTIVE (SEKTOR PUBLIK DAN SWASTA) TERHADAP FUNGSI INTERNAL AUDIT
Authors: . Hery
Published: November 2017

The Main purpose of this research is to find out: (1) on how the Top Executive give their perception against the function of internal audit, and (2) on differences, if any, between perception of public Top Executive and private Top Executive against internal audit.The method that is used to Collect data was based on survey method and convenience sampling. Primary data was taken from closed questionnaire, taken from 73 Top Executive, which consist of 41 Top Executive of public sector (BUMN) and 32 Top Executive of private sector. The Scale measurement using the method of Likert's scale on five points. Data then was analysed statistically (quantitative) by used Z observation and t-test to prove the truth of hypothesis .The result of analysis shows that any Top Executive have negative perception about internal audit and no significant difference between public Top Executive and private Top Executive about perception toward the function of internal audit, whether from aspects 'watchdog', audit tee performance, preventive, intemal consultant, or knowledge.Keywords: Internal audit, perception, public & private top executive
APAKAH METODE FIFO DAN RATA-RATA MEMANG BERBEDA : Bukti Empiris dari Bursa Efek Jakarta
Authors: Abdullah Syukriy , Djalil Muslim A.
Published: November 2017

The objective of this research is to examine and give the empirical evidence of differences between FIFO (first-in, first-out) and average by inventory variability, firm size, leverage, current ratio, and gross profit margin at manufacture companies that listed at BEJ. By using 65 companies sample (12 FIFO company's and 53 averages company's) which choose by purposively. This research found that no differences between both method. This make advance question, why the company choose FIFO or average method, while both of method are no differences.Keywords: Supply method, supply, variability, company size, leverage, current ratio, gross profd margin.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH PADA PEMILIHAN METODE DEPRESIASI
Authors: Suryaputri Rossje V. , Wardhany Kerna la
Published: November 2017

The main objective ofthis study is to obtain evidence whether manager choices to depreciation methods, is related and affected by firm's size, leverage ratio, and account-ing ROA. It' is assumed that manager in the small company with high leverage ratio, and decreasing trend of accounting ROA preferred to select depreciation method which can increase the reported earning by using the straight-line depreciation method. On the contrary, manager in the larger company with low leverage ratio and increasing trend of accounting ROA tend to select depreciation method which can reduce the repotted earning by using double declining balance or accebrated depreciation method.This study was conducted byselecting of 129 publiclisted manufacturing compa-nies. The firm's size was detennined by total assets, while leverage ratio and accounting ROA were measured by the ratio of total liabilities to total assets and ratio of operating pinfit to average of total assets. The study concludes that there was a positive correlation between leverage ratio and the choice of depreciation method. On the contrary, there was no correlation between the firm's size and accounting ROA with the choice of depreciation method. There was an effect of leverage ratio to the selection of depreciation method. On the other hand, there was no effect between the firm's size and accounting ROA to the selection of depreciation methodKeywords: Depreciation method, firm size, leverage, ROA
RERANGKA PENGATURAN TEKNOLOGI INFORMASI UNTUK ORGANISASI DI INDONESIA
Authors: Surendro Kridanto
Published: November 2017

Integration ofinfonnation system in organization’s business is a critical thing in titr‘s inionnatrbn economy are. Hence, informatron system will no longerbe seen as an enabler to achieve organization's strategy, moreover, as an integral part of the strategy itself. To be able to gain competitive advantage, infonnation technology needs to be aligned with the organisation ‘s goal. Questions arise for organisation that implement information technology are how far the implementation of information technology has achieved the business goal? What is performance of informationtechnology processess in organisation? And what is the condition of information technology processess?This paper will explain about the development of information technology framework for organization in lndonesia. COBIT is used as a reference when develop this homework. The framework is developed through the observation over real implementation of infonnation technology in public hospital and university. Finally we found that the most important information technology processess are 20 processess.Keywords: framework, Information Technology Govemance. process. business
PENERAPAN STANDARD AKUNTANSI INTERNASIONAL OLEH PERUSAHAAN PUBLIK DI INDONESIA
Authors: Gunawan Nang D. , Satyanugraha Heru
Published: November 2017

Adopting international accounting standard shall be beneficial to fins listed in stock exchange. This research investigates the extent to which the disclosure require-ment of Intemational Accounting StandardsliAS-1) for presentation of financial state-ments are complied by the listed companies in Jakarta Stock Exchange. The financial reports of 280 companies listed in Jakarta Stock Exchange were examined. The study concludes that in general listed companies in Jakarta do not comply fully with lAS-1 requirements. In items of "components of financial statements", "disclosure of income statement", 'timeliness", "comparability", "stock information" they do comply with the international standard. For the other items, " compliance", "going concern", °divi-dend", "description of reserves", "reclassification", they tend not to comply with the requirements. The study found also there are differences of size of the companies toward "timeliness' and "disclosure", differences of types of auditor on compliance to "disclosure", and pmfitability of the companies on "going concern".Key words : compliance, financial report, accounting standard, intemational, jakarta stock exchange,
PEMAHAMAN MAHASISWA TERHADAP BEBERAPA TERMINOLOGI AKUNTANSI
Authors: , Anggon , Harahap Sofyan S. , Harahap Ramlan
Published: November 2017

The paper studies how far the understanding of students on ten accounting terrminologies e.i.: (1) cost, (2) expense, (3) revenue, (4) income (5) inventory, (6) gain, (7) loss, (8) depreciation, (9) retained earning, and 10) going concern. The study is conducted in a private university on each department: accounting, management and economics on the academic year 2003/2004. The respondents were in the sixth or seventh semester, intake, 2001, 2000, 1999 and before. Samples of 150 are selected by using convenience probability sampling. F test and ANOVA, Turkey test and Bonferroni were used in every level and propose. The tudy shows that the understanding of the student on those terminologies are vary. The percentage of student's understand correctly the terminologies are (1) cost, 35%, (2) expense, 13% (3) revenue, 37% (4) i come, 30% (5) inventory, 65% (6) gain, 36% (7) loss, 29% (8) depreciation, 25% (9) retained earning, 49% and (10) going concern, 19%.keywords: accounting education, student understanding, accounting terminology.
Menerapkan Model Accelerated Learning dalam Pembelajaran Akuntansi: Sebuah Pedoman untuk Dosen-Dosen Akuntansi
Authors: Tin Se
Published: November 2017

This article aims to give understanding about how learning with accelerated learning approach is very important and explain how to designed accountancy subject with accelerated learning approach. The outline emphasize at three things. First, concept of accelerated learning. Second, model of acceleratedleaming. Third, usage of accel­erated learning model in designing study of accountancy in class. Accelerated learning model in this article emphasize at emotional side of student. There is four keywords of accelerated learning model (grow, doing, named, demonstrate, repeat and celebrate). This model is result of collaborated between quantum teaching mode! (1999) and genius learning strategy model (2003).Keywords: accelerated learning, pm, doing, named, demonstrate, repeat, celebrate
Analisis Proses Pengendalian Manajemen Pada Dinas Pertanian Aceh Tamiang
Authors: Hamzah Muhammad Zilal , , Asma'i
Published: November 2017

The aim of this research is to know does the application management of controlling process at Aceh Tamiang Agriculture Department has run better? and to identify the weakness of management controlling process at Aceh Tamiang Agriculture Department. Data is collected by interview and d Nation in part of finance conducted byAnalysis writercan be pulled by the following conclusion:Srategic plan have been put across because there are long-range planning and goals which must reach. In the case of compilation of budget there cooperation among under, middle and upper level, however financial statements often lose time because there is no punishment to the maker of overdue report. Observations of operational not yet run better because there is no part of super-visor which is independent. Its Minim of compensation to officer, make officer demotivates to work better. Given compensation is only just the main compensation.keyword; Management Process.
PENGARUH SATUAN PENGAWASAN INTERN (SPI) TERHADAP UPAYA PENINGKATAN KINERJA PD. PERKEBUNAN PROPINSI SUMATERA UTARA
Authors: Hamzah Muhammad Zilal , Ritonga Musa
Published: November 2017

The purpose of this research is to find the influence of internal control unit toward the effort on increasing of finn performance and to know some factors which cause the lack of recommendation. The analisys done by using financial data in the last 5 years (2000-2004) including: productivity report, effectivity report, efficiency report and Return on Investment (R01) report. The results show that production of oil palm tree and natural rubber, effectivity of oil palm tree and natural rubber, efficiency of oil palm tree and ROI have significance influence toward firm performance simultaneously. Otherwise, production of natural rubber gives positive influence but insignificance toward firm performance, if tested partially. Generally, internal control unit has done its job in Perusahaan Daerah (PD) Propinsi Sumatera Utara.Keywords : internal control unit, productivity efficiency, Return on Investment (ROI).
PENGARUH SUPERVISI DAN PENGEMBANGAN PROFESI TERHADAP KEMAMPUAN AUDITOR
Authors: Mansur Moh.
Published: November 2017

The objective of this research is to study the influence of supervisory actions and Professional development or Continuing Professional Educations (CPE) on auditor's competency/ Capabilities both partially and simultaneously at Bandung public accounting firms. The method used in this study is explanatory descriptive survey. This study reports the results of the survey of 20 auditors from 25 auditors of public accounting office in Bandung. Hypotheses were tested with F-statistic test and t-statistic test by significant level of 5%. The result of the study shows that supervisory actions and professional development simultaneously and individually have a significant influence toward the auditor's capabilities.Keywords: Supervisory actions, professional development, auditor's capabilities.
PENGARUH STRUKTUR KEUANGAN, STRUKTUR MODAL, PROFITABILITAS, DAN GOOD CORPORATE GOVERNANCE TERHADAP KEPATUHAN PEMENUHAN KEWAJIBAN PERPAJAKAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA
Authors: Mukhatob Akhmad
Published: November 2017

This research attempts to validate financial factors such asfinancial structure, capital structure, and pmfitability and application of good corporate governance on influencing tax compliance on entries listed in Jakarta Stock Exchange over the period 2001-2005 The research also aims to show us how those factors influence tax compliance. This research focuses on selected entities researched by International Institute for Corporate Governance (IICG) based on purposive sampling meth­ods. This research provides description of the level of the tax compliance based on determined attributes and indicators of the entities dassffied by entities' sector as well as their maforilyowner­ship. These estimations will describe which classifications are more comply with government regu­lation especially on tax laws. A Pearson correlation and a multiple regression model is used to estimate the influence offinancial factors and corporate governance on tax compliance byapplying 5% probability error. The results descriptively reveal that entities which concern in mining sector found as the most comply entffies on tax regulation. Based on majonly ownership, public ownership majority found as the worst tax compliance. By using Pearson Correlation analysis, this research showth at financial structure and capital structure influence insignificantly on tax compliance. Con­trary, profitability and good corporate governance influence significantly on tax compliance. Fur­thermore, regression model shows that independent variables' regression coefficient, financial structure and cap talstnldureinsignilcantlydescnbedependentvariable, tax compliance. On the otherhand, independent variables' regression coefficient, good corporate governance and profit- abiliy, significantly describe dependent variable, tax compliance except forfinancial strudure and capital structure.Keywords: financial structure, capital structure, good corporate governance, profitability tax compliance
PENGUJIAN PECKING ORDER THEORY MENGGUNAKAN REGRESI DATA PANEL PADA INDUSTRI MAKANAN DAN MINUMAN
Authors: Murdayanti Yunika
Published: November 2017

The principal objective in this paper is to ascertain the extent to which Myers (1984) Pecking Order Theory (POT) of business financial appears to explain leverage amongst a pane! of 17 food and beverage companies, taken from Jakarta Stock Exchange during period 2003-2005. The analysis using Panel Data Regression and the research findings reported in the paperthat only profitability and growth significantly influence leverage using both OLS (Ordinary Least Square) and fixed effect. But with OLS, the result finding more significant than fixed effect and random effect. However, the findings also suggest the need for a modified POT that more fully reflects the spade cirazatances and nuances of food and beverage leverage especially when using between long term and short term debt. A full specification fora modified POTof leverage & food and beverage is proposed as a basis for further inquiry in the area.Keywords: pecking order theory, leverage, profitability, growth, size, age, asset
QUERY BY EXAMPLE: ALTERNATIF AUDIT TOOLS UNTUK MENUNJANG PENUGASAN AUDITOR DALAM PENGUJIAN SUBSTANTIF
Authors: Yuliana Oviliani Yenty , Tarigan Josua
Published: November 2017

Along with the growth of the information technology (IT), several audit tools are developed to help the auditorto do theirduties efficiently and effectively. ACL and IDEA are the popularexamples of the audit tools nowadays. However; for small and medium public accountants (KAP) and aUsaha Kecil Menengahn (UKM) business sectors, ACL and IDEA audit tools pricing are very expensive. Moreover, based on preliminary survey, many companies have already recorded theirtransactions into a database. It motivates a study to optimize the database features that has been owned by KAP and UKM as audit tools. Therefore the companies can reduce theirinvestment. In this paper, researchers propose the use of 'Query By Example" (QBE) in Microsoft Access database as the audit tools. QBE is expected as one of alternative of audit tools that can assist auditor task, especially in substantive test.Key words : Information Technology (IT), audit tools, Query By Example (QBE)
Anomalies In Asian Stock Market
Authors: , Kamaludini
Published: November 2017

Anomaly phenomena in many stock markets show various results achieved by each researcher. The various results very much depend on time and method used. Most of Asian Stock Market is emerging market. The objective in this research are to know market anomalies, especially those of weekend effect, turn of the month effect, and turn of the yeareffect, in Asian stock markets region. The analysis methods to test for market anomalies are GARCH and AAIOVA. The result in this research is: anomalies that happen on weekend effect and turn of the month effect. Anomalies on the turn of the year effect in this research show no significant result. Anomaly will occur in several condition, in weekend and early of the week, turn of and first the month. Anomaly will happen also in several event, such as; independent and religious day.Key words : Emerging market, GARCH, ANOVA, market anomaly, weekend effect, turn of the month effect, and turn of the year effect.
Pengaruh Partisipasi Dalam Penyusunan Anggaran Terhadap Kinerja Manajerial dan Motivasi Sebagai Variabel Intervening
Authors: Nasir Mohamad
Published: November 2017

The research objective is to examine the effect of budget participation on managerial performance and motivation as intervening variable. These respondents involve managers those participate in preparing budget in public manufacturing firms. Data were collected by using random sampling method and analyzed by structural equation model. This research finds that budget participation has positive and significant effect on motivation and managerial performance. Meanwhile motivation has positive and significant effect on managerial performance. This research has limitations. First, the sample of this research is managers that participate in preparing budget. Second, data were analyzed by using path analysis that has limitation. So, future research suggests by using simultaneous equation to eliminate errors. This model is called structural equation model.
Pengaruh Tingkat Pengungkapan Sukarela Dalam Laporan Tahunan Terhadap Koefisien Respon Laba
Authors: Rahayu Sovi Ismawati
Published: November 2017

The objectives of the research is to find out the impact of luntaty disclosures on earnings response coefficient (ERC). The populati n of this study was public manufacturing companies listed at Jakarta Stoc Exchange in 2005 period. There were 31 manufacturing companies meet th criteria was chosen as sample. This research is explanatory research, and th data analysis were treated as cross-section. Earning persistence, systematic risk company growth, leverage and company size which in prior stOies described ERC variation, in this research used as controlling vaable. The research hypothesis were tested using the multiple regression analysis. The result ofthis research before and after use the which described ERC variation show that voluntary disclosure had significantly negative influence  on earnings response coefficientKeywords: Voluntary Disclosures, Earnings Response Coeficient
INDEPENDENSI KEKUASAAN KEHAKIMAN DARI PENGARUH KEKUASAAN DI INDONESIA
Authors: Borman M. Syahrul
Published: November 2017

The freedom of Judges based on the independence of Judicial Power in Indonesia is guaranteed in the Constitution of Indonesia, namely the 1945 Constitution, which is further implemented in the Law on Judicial Power. Thus the judicial power must be free and impartial, it will only be realized if it is subject to the rules of law in force. If the judicial power does not maintain the proper distance with the political institutions that exist within a country, then it will lose its legitimacy and its presence in a country becomes meaningless.Keywords: Judicial power is free from political intervention
PENERAPAN PRINSIP 5C DALAM PEMBERIAN KREDIT SEBAGAI PERLINDUNGAN BANK
Authors: Wahyuni Niniek
Published: November 2017

Provision of credit to Debtor's customers may result in loss or risk to the bank as creditor if the underlying matters are ignored. To gain confidence and protect the interests of the bank, the bank must make a careful assessment of the nature, capability, capital, collateral and business prospects of the debtor's customers, known as "5C". But in practice the application of 5C principle analysis has not been implemented maximally, even there is a tendency of banks to provide ease of requirements to the debtor's customers, because of the target that must be fulfill by bank.Keywords: Principle 5C. Credit, Bank Protection.
PERENCANAAN PEMBANGUNAN NASIONAL MODEL GBHN
Authors: Marwiyah Siti
Published: November 2017

The idea of reviving the National Guidelines of State Policy (GBHN) rests on the assumption that development in Indonesia is uncertain or unplanned. This paradigm resulted in the development of no or less on target and failed to show its maximum. Keywords: GBHN as the direction of Development
Imunidade Tributária do ITBI (Imposto Sobre A Transmissão Inter Vivos) e Direito Fundamental à Memória do Patrimônio Cultural em Negócios Jurídicos Sobre Bens Imóveis Tombados
Authors: Versola Humberto Luis
Published: November 2017

O presente artigo tem por objetivo geral realizar um breve estudo do ponto de vista jurídico da implantação de um sistema tributário ambiental-cultural, através do qual o ITBI (Imposto sobre transmissão inter vivos) possa ser utilizado como instrumento jurídico-econômico na política de gestão do direito fundamental à memória, uma vez que a tutela do patrimônio cultural, indiscutivelmente, tornou-se um tema a ser enfrentado a partir da perspectiva de uma vida humana com dignidade. Sobre o assunto, nossa Constituição dispõe como direito fundamental o direito à memória, e por conseguinte, o Estado passou a ter o dever jurídico obrigacional de elaborar e implantar políticas públicas que materializem a realização desse direito. Surge assim, a necessidade de implantação de uma política pública tributária de natureza constitucional que amplie os incentivos legais infra-constitucionais na preservação da memória e ainda, atue na resolução da colisão entre os direitos fundamentais da memória e da propriedade, a qual será alcançada através da implantação da imunidade objetiva em negócios jurídicos sobre bens imóveis tombados. Evidenciar-se-á, portanto, a adoção do ITBI como um instrumento de implementação de uma política pública garantidora da adequada gestão do direito fundamental à memória do patrimônio cultural e, sobretudo, na construção de um sistema jurídico plenamente capaz de torná-lo aplicável na tutela ambiental-cultural preservacionista e, assim, obter a plenitude da dignidade da pessoa humana. Adota-se, para os fins de desenvolvimento do presente artigo, o método jurídico-dedutivo, através da análise qualitativa consolidada pelo levantamento legislativo e bibliográfico, a fim de se obter fundamentos suficientes para a compreensão do alcance e conteúdo do tema em debate.
A livre Iniciativa e a Autonomia Privada no Direito Tributário: Elisão e Evasão Fiscais e Planejamento Tributário Versus Art. 116, Parágrafo Único, do CTN
Authors: Caminhoto Rita Diniz
Published: November 2017

Os  princípios  da  livre  iniciativa  e  da  autonomia  privada  são  basilares  da  República Federativa do Brasil. Por meio da autonomia privada, o Estado concede ao ser humano em sociedade, o poder de agir conforme sua vontade, desde que de acordo com os preceitos da lei. Ele pode contratar, enfim, realizar todos os atos e negócios jurídicos permitidos em lei. O contribuinte tem o direito de buscar formas menos onerosas para efetuar suas atividades econômicas, como a adoção do recurso denominado planejamento tributário para alcançar o lucro e reduzir a carga tributária. Este trabalho tem como objetivo estudar a elisão e a evasão fiscais, a simulação, a dissimulação, a fraude à lei, o abuso de direito e de forma, para poder interpretar se dado planejamento tributário no caso concreto, é lícito ou não, compreender as doutrinas business purpose doctrine, substance over form doctrine e step transaction doctrine e  verificar  qual  posição  foi  adotada  pelo  ordenamento  jurídico  brasileiro,  sobre  a classificação do planejamento tributário em lícito ou ilícito e expõe as opiniões de diversos autores sobre qual delas deva ser aplicada para o entendimento do disposto no parágrafo único do art. 116, do CTN. Como métodos adotados para a confecção deste trabalho, foram empregados o dedutivo, o sistêmico e o axiológico, com uso de pesquisa bibliográfica, constando a doutrina jurídica, artigos científicos, jurisprudência e o ordenamento jurídico brasileiro,  como  a  Constituição  Federal  de  1988,  o  Código  Tributário  Nacional.  A problemática e a justificativa deste artigo científico refere-se às divergências quanto a interpretação do parágrafo único do art. 116, do CTN, em relação às figuras jurídicas adotadas no planejamento tributário pelas empresas, em nome dos princípios da livre iniciativa e da autonomia privada, se tal norma é considerada antielisiva ou antievasiva. Busca entender as figuras da elisão e evasão fiscais, a simulação e dissimulação, o abuso de forma e de direito. Portanto, esses serão os assuntos abordados no presente trabalho, de forma a contextualizá-los no direito tributário e entender a polêmica do planejamento tributário.
A Extrafiscalidade Condicionada do IPI no Contexto da Redução das Desigualdades Regionais
Authors: Ferreira Luciano Cavalcante De Souza , Tupiassu Lise
Published: November 2017

A repartição de receitas tributárias da União através de fundos constitucionais constitui uma das formas de redução das desigualdades regionais, objetivo fundamental da República Federativa do Brasil. Ocorre que, comumente, a União concede benefícios fiscais, deixando de arrecadar tributos sob sua competência cujas receitas destinam-se a tais fundos. A partir da análise do texto constitucional e de dados empíricos acerca de políticas extrafiscais referentes ao IPI, pretendeu-se demonstrar que a concessão de benefícios fiscais por parte da União está condicionada à redução das desigualdades regionais, tal como disposto no inciso I, do art. 151, da Constituição
Transparência e Justiça Fiscal na Exigência das Taxas
Authors: Guimarâes Marcela Cunha , Mazetti Laíse Ângelo
Published: November 2017

O tema relativo ao quantum das taxas é altamente relevante para contribuintes e sociedade, pois apesar de ser majoritariamente aceito pela doutrina e jurisprudência especializadas que os valores cobrados a título de taxa devam ser equivalentes aos custos suportados pelo Estado com a sua atuação, na prática, não se sabe se esta diretriz é efetivamente observada, impedindo a consecução dos preceitos de justiça fiscal. Ademais, recentes majorações dos valores de algumas taxas, sob a alegação de mera atualização monetária, demonstram a utilização indiscriminada de tais tributos com a estrita finalidade arrecadatória, configurando manifesto desvirtuamento da base de cálculo das taxas.
Os Reflexos da Evolução Tecnológica no Âmbito Tributário: A Extensão da Imunidade Tributária aos Livros Eletrônicos e aos Meios Magnéticos
Authors: Campos Raysa Natiene de Araújo Rodrigues , Oliveira Bruno Bastos De
Published: November 2017

O Poder de tributar encontra limites na própria Magna Carta ao estabelecer, em seu âmago, princípios e imunidades tributárias que são de observância obrigatória pelos entes federados quando da criação do tributo previsto in abstrato. Ocorre que, com a crescente e inevitável evolução tecnológica o conceito de livro transcende a ideia de algo palpável, material, pois a informação pode ser produzida em outros suportes físicos diferentes do papel, como os meios magnéticos. Assim, o presente artigo terá como foco a possibilidade de extensão ou não da referida imunidade tributária aos livros eletrônicos.
A Inconstitucionalidade da Limitação da Dedutibilidade dos Gastos Com a Educação no IRPF
Authors: Delgado Herleide Herculano , Gomes Cárita Chagas
Published: November 2017

Este estudo vem corroborar com a discussão nos tribunais da atual lei federal que impõe limitação da dedutibilidade da educação no IRPF. A educação é um direito social fundamental, assim como a saúde que tem sua dedutibilidade integral no mesmo imposto. Aplicando a metodologia dialético dedutivo, e o instrumento de pesquisa bibliográfico e documental, a atual limitação fere o ordenamento jurídico e a constitucionalidade, outrossim, fere a dignidade do contribuinte, nas garantias constitucionais fundamentais, advindas do Estado Democrático de Direito, gerando insegurança jurídica e ilegitimidade do sistema normativo.
O Incentivo a Micro e Pequena Empresa como Instrumento de Geração de Empregos
Authors: Macei Demetrius Nichele , De Lima Francelise Camargo
Published: November 2017

As Microempresas e Empresas de pequeno porte representam um papel importante no desenvolvimento econômico sustentável. A Lei Complementar nº 123/2006, que regulamentou os artigos 146 § único e  179 da CF/88, demonstra a proteção estatal,  pois dispensa um tratamento jurídico diferenciado e simplificado consistente na redução de tributos, de contribuições tributárias, de obrigações administrativas; e facilidades creditícias. As MPEs viabilizam a geração de através do fomento ao  empreendedorismo e geram empregos a medida que permanecem no atuando no mercado econômico.  A redução de alíquotas de impostos contribui para a manutenção dessas empresas no acirrado mercado econômico e garante a empregabilidade. As Microempresas e Empresas de pequeno porte representam um papel importante no desenvolvimento econômico sustentável. A Lei Complementar nº 123/2006, que regulamentou os artigos 146 § único e  179 da CF/88, demonstra a proteção estatal,  pois dispensa um tratamento jurídico diferenciado e simplificado consistente na redução de tributos, de contribuições tributárias, de obrigações administrativas; e facilidades creditícias. As MPEs viabilizam a geração de através do fomento ao  empreendedorismo e geram empregos a medida que permanecem no atuando no mercado econômico.  A redução de alíquotas de impostos contribui para a manutenção dessas empresas no acirrado mercado econômico e garante a empregabilidade.
A Extrafiscalidade como Mecanismo de Proteção ao Meio Ambiente Ecologicamente Equilibrado
Authors: Jacob Lilian Ramos , Vasconcellos Fernanda Trierweiler
Published: November 2017

O artigo tem por objetivo analisar o fenômeno da extrafiscalidade como mecanismo de proteção ao meio ambiente ecologicamente equilibrado. A temática encontra respaldo no direito tributário através de estímulo ou desestímulo fiscal. A partir disso, ruma-se ao enfrentamento do seguinte problema: De que modo a tributação pode ser utilizada como um mecanismo de proteção ao meio ambiente ecologicamente equilibrado? O artigo se desenvolveu com pesquisa bibliográfica, utilizando-se de doutrina nacional e estrangeira sobre o assunto, tendo como base os conceitos de cidadania fiscal num primeiro momento, após uma abordagem conceitual sobre a extrafiscalidade, sendo por final, relacionada à proteção ao meio ambiente ecologicamente equilibrado.
Extrafiscalidade como Instrumento de Implementação das Políticas Públicas: ICMS Ecológico E IVA Social
Authors: Borges Costa Nina Gabriela , Souza Raulino Allan Reymberg
Published: November 2017

O presente trabalho visa realizar um estudo acerca da extrafiscalidade tributária como instrumento propiciador das políticas públicas, hoje vista como implementadora do desenvolvimento econômico, social e ambiental. Para comprovar tal premissa, estudar-se-á dois impostos que foram utilizados em sua função extrafiscal, para tentar corrigir e regular os problemas existentes em seus territórios, quais sejam: o Imposto sobre Circulação de Mercadorias e Serviços - Ecológico, um imposto brasileiro previsto na Constituição da República Federativa do Brasil, e o Imposto sobre o Valor Acrescentado Social, um imposto existente em alguns países Europeus que incide sobre as relações de consumo.
A Fiscalização Tributária e seus Limites: Uma Análise a Partir do Princípio da Legalidade e dos Direitos Fundamentais do Contribuinte
Authors: Janini Tiago Cappi , Pulcinelli Ana Luiza Godoy
Published: November 2017

Este estudo pretende demonstrar a necessidade de imposição de limites à fiscalização tributária, para que seja legal, justa e adequada. Nesse sentido, objetiva-se identificar a importância do princípio da legalidade para a fiscalização tributária. Utilizando-se o método dedutivo, a partir de pesquisa bibliográfica, legislativa e jurisprudencial se observou que a Administração Tributária tem seu agir pautado na lei, sendo também o seu limite, o qual é dúplice, pois a Administração Tributária, mesmo possuindo privilégios no cumprimento de seu mister, deve respeitar, além da legislação tributária propriamente dita, os direitos fundamentais individuais dos fiscalizados.
Orçamento Impositivo Brasileiro: Reflexão Sobre os Avanços e as Limitações Decorrentes da Emenda Constitucional n. 86/2015
Authors: Martins Urá Lobato
Published: November 2017

O artigo analisa os avanços e as limitações decorrentes da Emenda Constitucional n. 86 de 2015, bem como as concepções divergentes acerca do caráter do orçamento (autorizativo ou impositivo). Para tanto, foi realizada uma revisão da literatura, com a finalidade de demonstrar algumas posições doutrinárias. Ao final, será demonstrado que num Estado Democrático de Direito, as leis orçamentárias devem ser cumpridas, garantindo, assim, legitimidade democrática. Ao Executivo cabe fazer as escolhas políticas, no entanto, ao submetê-las ao crivo do Legislativo, as prioridades são definidas, passando a conduzir a atividade financeira de forma impositiva.
Management of Disaster Drought in Indonesia
Authors: Mursidi Andi
Published: November 2017

The drought disaster in Indonesia has occurred since 1811. It is because Indonesia is situated in a part of the earth with tropical climate which is highly sensitive to the climate anomaly El-Nino Southern Oscillation (ENSO) which is a source of drought. In addition to El Nino, the drought in Indonesia is also influenced by positive IOD which constitute a regional climate phenomenon in Indian Ocean. The drought has widespread, complex impacts which lasts for a long time after the drought itself ends. This widespread impact lasting for so long is caused by the fact that water is a basic need and vital for every living creature, irreplaceable by any other resources. The impacts in agriculture sector include limited irrigation water, reduced planting areas, decreased land productivity, declined crops production, and less farmer’s income, and from social perspective, the drought disaster may promote division and conflict which expand to include the conflict between water users and even between (local) governments.
Front Page
Authors: Page Front
Published: November 2017

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Institutional delivery and its associated factors: A community based cross-sectional study in Kavre district
Authors: Shrestha Sushila , Shrestha Geeta Kamal
Published: November 2017

Background:  Health facility delivery is considered a critical strategy to improve maternal health. The Government of  Nepal is promoting institutional delivery through different incentive programs and the establishment of birthing centers.  The objective of this study was to identify utilization of institutional delivery and its associated factors.Method:  A descriptive cross-sectional study was carried out among the mothers of under five children in Dhungkharka.  Pre-tested questionnaire was administered to 170 mothers between 15-45 years of age group. Household survey was done by using purposive sampling technique and face to face interview technique was used to collect the data from 1st Julyto 30 th December 2014. Data was analyzed using simple descriptive statistic with SPSS version 16. Association with  institutional delivery was assessed by using chi-square test.Results: Among the total participants, 90.0% of them had institutional delivery. The higher proportions of institutional  delivery were found in both literate mothers (p=0.001), and literate husband (p=0.023). The proportion of institutional  delivery among the mothers decided by their relatives (husband, father/mother-in-laws and other family members) for  institutional delivery had higher portion (p=0.048) of  institutional delivery than participants who decide themselves.Conclusion: Utilization of institutional delivery was much higher than national figure. Institutional delivery was associated  with both educational status of mothers and their husband. Decision made by husband, mother in-law, father in-law and other family members were also associated with institutional delivery. So, to increase institutional delivery, family members need to be encouraged for safe motherhood program.Journal of Kathmandu Medical College Vol. 6, No. 1, 2017, page: 22-26
The Changing Landscape of Parkinson Epidemiologic Research
Authors: Chen Honglei
Published: November 2017

Despite recent successes in understanding the genetics of Parkinson’s disease (PD), the causes of late-onset sporadic PD remain elusive. Many of the epidemiologic findings on PD etiology have been challenged by alternative explanations such as reverse causation. This is mainly because PD often takes decades to develop before it can be diagnosed late in life. Convincing evidence shows that this prodromal stage of PD is characterized by various prodromal symptoms such as olfactory impairment and rapid-eye-movement sleep behavior disorder (RBD). As they likely reflect PD pathogenesis years, if not decades, before nigrostriatal involvement, research on these symptoms may represent an unprecedented opportunity to dissect the etiology of PD. Using PD prodromal symptoms as intermediate phenotypes, we may be able to identify factors that contribute to the development of these symptoms and factors that modify their progression to clinical PD. Further, this line of research will also enable examinations of novel etiological hypotheses of PD development such as the microbiome and prion hypotheses. In this article, the author used olfactory impairment and RBD as examples to illustrate the promises and challenges of epidemiologic research on prodromal symptoms to understand PD etiology.
Two-dimensional graphene electronics: current status and prospects
Authors: Ratnikov P V , Silin A P
Published: November 2017

Graphene, a two-dimensional carbon material, is reviewed for how it is currently used in nanometer-scale electronics (nanoelectronics). The history of the discovery of graphene is briefly described. Theoretical work on graphene heterostructures is examined. The primary focus is on the practical use of graphene in nanoelectronics applications. Prospects for graphene and post-graphene nanoelectronics are discussed.
Physics and chemistry of graphene. Emergentness, magnetism, mechanophysics and mechanochemistry
Authors: Sheka E F , Popova N A , Popova V A
Published: November 2017

Graphene is considered a specific object whose electronic structural features are presented in the light of the general concept of emergent phenomena that arise as a result of a quantum phase transition caused by the breaking of continuous symmetry. This review starts by examining the spin symmetry breaking of the graphene electron subsystem caused by the correlation of its odd pz
-electrons that depends on the distance between these electrons and becomes noticeable when the shortest distance, determined by the C = C bond length, exceeds the critical magnitude R
cr = 1.395 Å. The symmetry breaking is reliably predicted by the unrestricted Hartree–Fock (UHF) formalism, which provides a sufficient level of quantitative self-consistent description for the problem. Empirical support has been given to and reliable certification obtained for UHF emergents such as (i) open-shell electron spin-orbitals; (ii) splitting and/or spin polarization of electron spectra; (iii) a spin-mixed ground state and, as a consequence, violation of the exact spin multiplicity of electronic states, and (iv) the existence of local spins at zero total spin density. Using this approach greatly expands our understanding of the ground state of graphene and other sp2 nanocarbons and not only gives a clear insight into the spin features of graphene chemistry, accentuating its emergent character, but also expectedly predicts the occurrence of new graphene physics-related emergents. In the latter case, symmetry breaking is relevant for both the spin system and time reversal and imposes on graphene special physical properties such as ferromagnetism, superconductivity, and topological nontriviality. This review shows, for the first time, that not only the ferromagnetism but also the mechanical properties of graphene are essentially emergent, extending this feature to the entire physics of graphene.
3D printing methods for micro- and nanostructures
Authors: Fritzler K B , Prinz V Ya
Published: November 2017

The physical and physicochemical fundamentals of three-dimensional (3D) micro- and nanoprinting are presented. 3D printing (or additive manufacturing technology) is a process which fabricates structures and devices by depositing material (usually layer by layer) according to a 3D digital model. The methods and results reviewed here are limited to those from micro- and nanoscale fields, which are in demand in the fields of electronics, photonics, and bionics. Special attention is given to methods for fabricating sub-100-nm structures, including single- and two-photon polymerization stereolithography, electrohydrodynamic inkjet printing, and laser-induced forward transfer. The advantages and disadvantages of 3D printing methods are discussed, together with prospects for their development and application.
A Dynamic Decision-Making Tool for Calculating the Optimal Rates of N Application for 40 Annual Crops While Minimising the Residual Level of Mineral N at Harvest
Authors: Machet Jean-Marie , Dubrulle Pascal , Damay Nathalie , Duval Rémy , Julien Jean-Luc , Recous Sylvie
Published: November 2017

Adequate nitrogen (N) fertilisation is an important component of sustainable management in agricultural systems because it reduces the environmental impacts of agriculture. However, taking into account the varied sources of soil N remains a challenge, and farmers require robust decision-making tools to manage increasingly diverse growing conditions. To address these issues, we present the AzoFert® decision support system for farmers and extension services. This tool is capable of providing N recommendations at the field scale for 40 main field crops. It is based on a full inorganic N balance sheet and integrates the dynamic modelling of N supply from soil and various organic sources. Because of the choice of formalisms and parameters and the structure and modularity of the computer design, the tool is easily adaptable to new crops and cropping systems. We illustrate the application of Azofert® through a range of N fertilisation experiments conducted on cereals, sugar beet and vegetables in France.