bluuebunny/crossref_metadata_2025_split huggingface dataset:
Peningkatan Ketetapan Pokok Pajak Bumi dan Bagunan di Kabupaten Serang Dengan Cara Intensifikasi dan Ekstensifkasi
Authors: Syahlan Ashari , Jayasukmana Pradhana 
Published: July 2022

Penelitian dilakukan untuk mengetahui apakah basis data pada saatperalihan data objek dan subjek Pajak Bumi dan Bangunan sudah sesuai atau valid, lalu bagaimana untuk mengatasi data yang tidak valid tersebut. Kemudian untuk mengetahui proses kegiatan pendataan dalam upaya pemeliharaan basis data, serta upaya peningkatakan ketetapan pokok Pajak Bumi dan Bangunan
dengan cara intensifikasi dan ekstensifikasi, juga mengetahui peran peningkatan ketetapan pokok terhadap peningkatan realisasi, kemudian setiap kegiatan tersebut tentu akan menghadapi kendala atau permasalahan yang terjadi dan bagaimana upaya yang dilakukan dalam menyelesaikan permasalahannya. Penelitian dilakukan untuk mengetahui apakah basis data pada saat peralihan data objek dan subjek Pajak Bumi dan Bangunan sudah sesuai atau valid, lalu bagaimana untuk mengatasi data yang tidak valid tersebut. Kemudian untuk mengetahui proses kegiatan pendataan dalam upaya pemeliharaan basisn data, serta upaya peningkatakan ketetapan pokok Pajak Bumi dan Bangunan dengan cara intensifikasi dan ekstensifikasi, juga mengetahui peran peningkatan ketetapan pokok terhadap peningkatan realisasi, kemudian setiap kegiatan tersebut tentu akan menghadapi kendala atau permasalahan yang terjadi dan bagaimana upaya yang dilakukan dalam menyelesaikan permasalahannya. Dari hasil penelitian diketahui bahwa proses kegiatan pendataan PBB P2 di Dipenda Kabupaten Serang sesuai dengan Peraturan Bupati Serang Nomor 6 Tahun 2014 Tentang Tata Cara Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan, upaya meningkatkan ketetapan pokok pajak bumi dan bangunan dengan cara intensifikasi dan ekstensifikasi memberikan pengaruh naiknya ketetapan pokok setiap tahunnya. Kegiatan pemutahiran di Kecamatan Kibin dan Kragilan memberikan bukti terdapat potensi pajak bumi dan bangunan yang akan mempengaruhi ketetapan pokok di tahun mendatang. Seiap tahunnya terdapat peningkatan ketetapan pokok namun tidak diimbangi peningkatan targetnya. Target hanya mengacu supaya diatas target sebelumnya. Target tidak diimbangi naiknya potensi setiap tahunnya
Pengaruh Struktur Organisasi Terhadap Kualitas Sistem Informasi Akuntansi Manajemen
Authors: Mutaufiq Ali 
Published: July 2022

Penelitian ini meneliti pengaruh struktur organisasi terhadap kualitas sistem informasi akuntansi manajemen. Data diperoleh melalui survei dengan kuesioner. Kuesioner ditujukan kepada manajer fungsional di 24 Badan Usaha Milik Negara Indonesia di sektor Transportasi dan pergudangan. 33 kuesioner dari total 67 kuesioner (49,25%) dikembalikan dan dilengkapi. Smart-PLS digunakan untuk pemrosesan data. Seperti yang diharapkan, struktur organisasi memiliki pengaruh signifikan terhadap kualitas sistem informasi akuntansi manajemen. Hasil ini mengkonfirmasi penelitian sebelumnya tentang pengaruh struktur organisasi terhadap kualitas sistem informasi akuntansi manajemen.
Analisis Atas Pelaksanaan Penghitungan, Pembayaran Dan Pelaporan Pajak Penghasilan Pasal 25/29 Atas Jasa Yang Tidak Bersifat Final Yang Dilakukan Oleh PT. Taspen Properti Indonesia
Authors: Anggeraini Anggita Dwi , Suwandono Suwandono , Suratminingsih Suratminingsih 
Published: July 2022

Negara Indonesia adalah Negara Hukum berdasarkan Pancasila yang bertujuan untuk mencapai pembangunan nasional yang berkesinambungan, dalam rangka kemandirian pemerintah berupaya meningkatkan penerimaan Negara dari sektor pajak melalui intensifikasi dan ekstensifikasi pemungutan pajak. Adapun tujuan dari penulisan ini antara lain adalah untuk mengetahui apakah penghitungan, pembayaran dan pelaporan Pajak Penghasilan Pasal 25/29 yang dilakukan oleh PT. Taspen Properti Indonesia telah sesuai dengan ketentuan perundang-undangan perpajakan dan mengetahui kendala dan hambatan yang dihadapi dalam pelaksanaan kewajiban Pajak Penghasilan serta upaya yang dapat dilakukan dalam mengatasi kendala dan hambatan tersebut. Dalam penelitian ini penulis menggunakan metode deskriptif analitis yaitu pengamatan (observasi) terhadap objek penelitian, wawancara dengan narasumber yang berkaitan dengan masalah penelitian dan studi kepustakaan (library research. Kesimpulan yang dapat penulis ambil bahwa penghitungan Pajak Penghasilan Pasal 25/29 yang dilakukan perusahaan sebagian besar telah sesuai dengan ketentuan peraturan perundang-undangan perpajakan hanya ada sedikit kesalahan dalam melakukan rekonsiliasi fiskal, untuk pembayaran dan pelaporan Pajak Penghasilan Pasal 25/29 yang dilakukan perusahaan tanggal pembayaran dan tanggal pelaporan telah sesuai dengan ketentuan peraturan perundangundangan perpajakan.
Factors Influencing the Performance of Small and Medium Enterprises in Tanzania: A Case of Zanzibar
Authors: Khamis Abdulla Ali , Zhifang Chen 
Published: July 2022

In spite of the paramount importance of small and medium enterprise on the contribution of economic development in Tanzania. But still the sector hindered by several challenges. The study aimed to examine Factors influencing the performance of small and medium enterprises in Tanzania, a case of Zanzibar. Qualitative and quantitative techniques were used. The data collected through questionnaire and interview methods and involved 400 respondents.
Descriptive statistic and correlation analysis were generated using SPSS version 26 to show the characteristics of the respondents and relationships between the variables of the study.
The results of the study show that there is strong significance relationship between the dependent and independent variables at the significant at .01 level (2-tailed). Study shows that, only 17% of the sector are keeping financial record and employments and 82.9% are not keeping the record, 79.9% are registered enterprises and 20.1% are not registered, and only 2.9% use website in the business and 97.1% are not using. The study recommend that small and medium enterprises need to ensure are registered so as to make easy accessing finance from bank, also the government should reduce taxation to allow good performance of the sector in the country.
Effect of African Yam Bean Flour as an Extender on the Physicochemical and Sensory Properties of Cooked Beef Sausage
Authors: Amadi G. A. , China M. A. H. , Ujong A. E. , Christian M. 
Published: July 2022

Purpose: The effect of African yam bean flour as an extender on the physicochemical and sensory properties of cooked beef sausage was studied.
Methodology: Sausage samples were produced using beef and African yam bean flour (AYBF) as extender at 5%, 10%, 15% and 20% substitution levels while 100% beef sausage served as the control. The proximate composition and sensory properties of the formulated products were determined using standard methods.
Findings: Proximate analysis revealed a significant (p<0.05) decrease in moisture content (71.45-65.50%), ash (2.45-0.30%), and fat (10.10-1.90%) with a corresponding increase in crude protein (23.06-28.00%), crude fibre (3.80-16.20%) and carbohydrate (5.74-7.91%) as beef was partially replaced with AYBF. Beef sausages containing AYBF showed a significantly lower pH and better water holding capacity and emulsion properties compared to the control sample. Sensory analysis also showed a significant (p<0.05) decrease in the mean sensory scores for taste, mouthfeel, aroma and overall acceptability. Colour and hardness of the products were improved at AYBF supplementation level of 5%. Generally, the control sample was not significantly (p>0.05) different from samples supplemented with 5% AYBF.
Recommendations: It is concluded that the incorporation of AYBF could be an effective ingredient to improve the quality and sensory properties of beef sausage with reduced fat content. Thus, the use of full African yam bean flour as an extender at 5% substitution level for cooked beef sausages is feasible as this will reduce the amount of meat used, thereby reducing the cost of the cooked beef sausage and at same time producing nutritious sausages.
Development of Fresh Value Added Guava (Psidium guajava L.) and Papaya (Carica papaya L.) Nectar and Standardization of Its Recipe
Authors: Singh Sushmita , Prasad V. M. 
Published: July 2022

A lab experiment was conducted during winter season of 2021 at Post Harvest technology Laboratory department of Horticulture, Naini Agricultural Institute, Sam Higginbottom University of Agriculture, Technology & Sciences, Prayagraj, and Uttar Pradesh, India to determine the “Development of fresh value added guava (Psidium guajava L.) and papaya (Carica papaya L.) nectar and standardization of its recipe”. The experimental material consisted of ten treatments with combination of different recipes including two standard recipes without blending of guava and papaya with varying levels of TSS for nectar. The treatment combinations were 10 and replicated thrice under Completely Randomized Design.
The fruits of guava and papaya were analysed for physic-chemical characteristics. The blended nectar prepared from different recipes and blending ratio were also analysed periodically at 4 days interval for their various chemical constituents. The blended nectar organoleptically evaluated by adopting 9 point Hedonic rating scale and observations were recorded for their chemical changes during storage for 12 days. A critical analysis of physical composition of guava and papaya fruits revealed that average fruit weight was recorded 163.65 g and 1610 g, pulp weight 158.20 g and 1430 g, seed weight 5.45 g and 10.50 g, weight of non-edible waste 7.13 g and 82 g and pulp seed ratio 29.02 and 136.19, respectively. Among the chemical composition, the TSS was recorded 12.31% and 8.36%, acidity 0.43% and 0.38%, ascorbic acid 243mg/100 ml and 66.62 mg/100 ml, pH 4.62 and 4.20, respectively. Among various recipe tried in this investigation, the nectar prepared from the treatment T4 (60% Guava: 40% Papaya: 18% TSS: 0.3% acidity) recorded highest TSS, Ascorbic acid, organoleptic score with respect to aroma, taste and overall acceptability. Whereas, the nectar containing the recipe T6 (45% Guava: 55% Papaya) recorded highest pH. During storage of nectar the acidity, TSS, showed an increasing trend with increasing period of storage (0 to 12 days) under ambient condition. While, there was a decreasing trend of ascorbic acid, pH and organoleptic score during storage period upto 12 days of storage under ambient condition.
Microwave Irradiation Technique, a Green Chemistry Approach for Dissolution Enhancement of Lopinavir
Authors: Memon Shakeel , Bhise Kiran S. 
Published: July 2022

Aim: This research was focused on improvement of aqueous solubility of Lopinavir (LPO), Antiretroviral (ART) drug by preparing solid dispersion (SD) through microwave irradiation (MWI) technique as a green chemistry approach.
Place and Duration of Study: Department of Pharmaceutics, M. C. E. Society’s Allana College of Pharmacy, CIF-SPPU, Pune, between June 2018 and July 2021
Methodology: In MWI different batches of SD were formulated by 32 factorial approach with time of exposure (X1) and power of radiation (X2) as variable quantity and dissolution rate as response (Y1). β-CD was used as hydrophilic carriers. Drug carrier magnitude relation of 1:1 resolve by phase solubility analysis and SD were assessed for drug content, percentage dissolution rate studies, FTIR, XRD, DSC and SEM analysis.
Results: The FTIR, XRD, DSC and SEM studies exhibited no interaction between LPO and excipient. In Physical mixture (PM) it shows less intensity and disappearance of sharp peaks while in SD indicates the conversion of crystalline state of LPO to amorphous state that discovered the dissolution enhancing, so the SD prepared by MWI proved to be a promising approach to increasing the dissolving rate of BCS class II drug LPO.
Conclusion: Hence, from the all analysis studies, it absolutely was evident that factorial batch F1 was the higher. F1 coded batch (LPO: β-CD within the magnitude relation of 1:1 with time of exposure (4 min) and power of radiation (300 Watt), shows 07 folds increase i.e. 84% compared with drug discharged inside 60 min to plane LPO and SD i.e. 12 % only and 84% respectively.
Doping of Graphene Films: Open the way to Applications in Electronics and Optoelectronics
Authors: Hu Zhaoning , Zhao Yixuan , Zou Wentao , Lu Qi , Liao Junhao , Li Fangfang , Shang Mingpeng , Lin Li , Liu Zhongfan 
Published: July 2022

AbstractGraphene films have been regarded as potential materials for future applications in electronics and optoelectronics. Among various synthetic approaches, chemical vapor deposition (CVD) approach can produce large‐area graphene films with excellent scalability, controllability, and quality. Graphene doping, that is capable of improving carrier concentration and shifting the Fermi level position of graphene, has become an important pathway for realizing its desired applications. Physical adsorption of dopants on graphene surface can dope the graphene system through surface charge transfer and preserve the graphene lattice; however, the low doping stability strongly hinders its applications. The substitutional doping can achieve fine doping stability by incorporating heteroatoms, such as nitrogen and boron, into graphene lattice, but suffers from low carrier mobility owing to the presence of defects and disorders. In this review, the aim is to provide a comprehensive understanding of application‐related doping performance including doping stability, doping uniformity, carrier concentration, carrier mobility, electrical conductivity, and optical transparency. The aim of the review is also to provide an outlook for future doping techniques of CVD graphene films toward various applications.
3D Tomographic Analysis of the Order‐Disorder Interplay in the Pachyrhynchus congestus mirabilis Weevil
Authors: Djeghdi Kenza , Steiner Ullrich , Wilts Bodo D. 
Published: July 2022

AbstractThe bright colors of Pachyrhynchus weevils originate from complex dielectric nanostructures within their elytral scales. In contrast to previous work exhibiting highly ordered single‐network diamond‐type photonic crystals, here, it is shown by combining optical microscopy and spectroscopy measurements with 3D focused ion beam (FIB) tomography that the blue scales of P. congestus mirabilis differ from that of an ordered diamond structure. Through the use of FIB tomography on elytral scales filled with platinum (Pt) by electron beam‐assisted deposition, it is revealed that the red scales of this weevil possess a periodic diamond structure, while the network morphology of the blue scales exhibit diamond morphology only on the single scattering unit level with disorder on longer length scales. Full wave simulations performed on the reconstructed volumes indicate that this local order is sufficient to open a partial photonic bandgap even at low dielectric constant contrast between chitin and air in the absence of long‐range or translational order. The observation of disordered and ordered photonic crystals within a single organism opens up interesting questions on the cellular origin of coloration and studies on bio‐inspired replication of angle‐independent colors.
Design of Three‐Dimensional Covalent Organic Framework Membranes for Fast and Robust Organic Solvent Nanofiltration
Authors: Shi Xiansong , Zhang Zhipeng , Yin Congcong , Zhang Xin , Long Jianghai , Zhang Zhe , Wang Yong 
Published: July 2022

AbstractOrganic solvent nanofiltration (OSN) has become increasingly important in petrochemical and pharmaceutical industries, demanding superior and robust membranes. Herein, we report advanced OSN processes by designing three‐dimensional covalent organic framework (3D COF) membranes through moderated interfacial crystallization. Nanoporous supports work as the moderator allowing the crystallization of 3D COF membranes. The 3D COF features sub‐nanometer and anti‐swelling channels, affording a sharp selectivity to fine targets with an exceptionally high and stable methanol permeance. Thus‐synthesized membrane exhibits a record stability against high‐concentration feeds and long‐term operation for ≈1000 h. Moreover, we unambiguously demonstrate that our membrane holds excellent practicality in purifying active pharmaceutical ingredients from organic liquids. This work reveals the great potential of distinctive 3D COFs in producing prominent OSN membranes for industrial applications.
Naked‐eye colorimetric and optical assay of heavy metals based on nano‐architectured prototype of organically functionalized mesoporous titania grafted with 4‐chloro‐2‐(4′‐methyl‐benzothiazol‐2′‐ylazo)‐phenol
Authors: El‐Nahass Marwa N. , Youssif Mahmoud M. , El‐Daly Hosny A. , Fayed Tarek A. 
Published: July 2022

Heavy metals are extremely toxic, causing harm to aquatic and human life. Thus, this study focused on developing simple, colorimetric, and low‐cost optical sensors for detection of metal ions with high selectivity and sensitivity. Here, a novel benzothiazole azo‐dye, namely, 4‐chloro‐2‐(4′‐methyl‐benzothiazol‐2′‐ylazo)‐phenol (CMBTAP) was synthesized and characterized by Fourier transform infrared spectroscopy (FT‐IR), 1H‐nuclear magnetic resonance (NMR), 13C‐NMR, and mass spectroscopic techniques. This azo‐dye has been anchored into the amino‐functionalized mesoporous TiO2 which synthesized using pluornic123 and cetyltrimethylammonium bromide as templates to yield CMBTAP‐M‐TiO2 (1) and CMBTAP‐M‐TiO2 (2), respectively. The designed nanosensors were characterized by FT‐IR, transmission electron microscopy, nitrogen adsorption–desorption isotherms, X‐ray diffraction, and thermogravimetric analyses. The colorimetric and optical sensing behavior of CMBTAP and its nanosensor analogs toward different metal ions like Ba2+, Fe3+, Co2+, Ni2+, Cu2+, Cd2+, Hg2+, and Al3+ were explored using naked‐eye observations, steady‐state absorption, and emission techniques. Significant changes in colors, the absorption and emission spectra were observed. The action of these nanosensors is reversible where on adding ethylenediaminetetraacetic acid to the formed complexes, the original absorption and emission spectra of the free sensors are restored, demonstrating that the chelation process is reversible. For CMBTAP and the nanosensors, the binding constants of the complexes formed with the used metal ions, and limit of detection (LOD) were calculated. In comparison with CMBTAP, the results revealed that the nanosensors exhibited a stronger binding affinity, selectivity, sensitivity, and lower LODs for the studied metal ions, implying that the sensing efficiency of CMBTAP is improved after loading onto the nanostructured TiO2. Thus, we have successfully converted the hazardous azo dye into an environmentally safe optical sensor for detection of toxic metal ions in wastewater with high sensitivity.
Prediction for magnetostriction magnetorheological foam using machine learning method
Authors: Rohim Muhamad Amirul Sunni , Nazmi Nurhazimah , Bahiuddin Irfan , Mazlan Saiful Amri , Norhaniza Rizuan , Yamamoto Shin‐Ichiroh , Nordin Nur Azmah , Abdul Aziz Siti Aishah 
Published: July 2022

AbstractMagnetorheological (MR) foam is a magnetic polymer composite (MPC) that can be used for soft sensors and actuators in soft robotics. Modeling mechanical properties and magnetostriction behavior of MR foam is critical to developing into MR foam devices. This study uses extreme learning machines (ELM) and artificial neural networks (ANN) to predict magnetostriction behavior. These models describe the nonlinear relationship between different carbonyl iron particle compositions, magnetic field, strain, and normal force. The model's hyperparameters (learning algorithms and activation functions) are varied. For ANN, RMSProp, and ADAM learning algorithms were used with sigmoid and ReLU activation functions. The ELM model considered the Hard limit, ReLU, and sigmoid activation function. The model was then evaluated for both training and testing data. Based on the results, ANN RMSProp Sigmoid, ELM with activation function ReLU, and Hard limit are more accurate than other models. However, the correlation analysis and comparison between prediction and experimental data show ELM Hard limit are more generalized in predicting strain and normal force with , 0.999, and RMSE less than 0.002. In conclusion, the ELM Hard limit model accurately predicts the magnetostriction behavior of MR foam, paving the way for future MR foam device development.
Asymptotic analysis of the Heston model and its statistical and financial applications
Authors: Shi Chao 
Published: July 2022

AbstractTransform inversion algorithm is a popular method in the areas of Statistics and Financial Engineering. However, it is often difficult to guarantee its accuracy due to the lack of error control, which depends heavily on the asymptotic feature of the transform function. This article characterizes the asymptotic behavior of the Heston stochastic volatility model, by which one can derive computable error bounds and achieve any pre‐specified error tolerance in the transform inversion algorithm. Moreover, a universal method is proposed to specify a closed‐form upper bound of the discretization error. Numerical examples indicate that the resulting inversion algorithm with our computable error bounds is reliably accurate and efficient, for parameter estimation and option pricing under the Heston model.
Babylonian records of transient astronomical phenomena
Authors: Steele John , Ganguli Srishti 
Published: July 2022

AbstractThe Late Babylonian Astronomical Diaries and related texts contain a large body of records of astronomical phenomena which were carefully and systematically observed between about 600 BC and 50 BC. Most of these observations are of regular (cyclical) astronomical phenomena such as passages of the planets past certain stars, the first and last appearances, stations, and acronychal risings of the planets, and eclipses of the sun and moon. However, a smaller number of observations of irregular, transient astronomical phenomena were also recorded. In addition to being of historical interest, records of certain transient phenomena have applications in modern science. In this paper, we provide a catalog of three types of transient phenomena observed by the Babylonians – haloes, meteors, and comets – as well as some basic analysis of the records and the necessary contextual information to facilitate their analysis and use by other scholars.
Development and characterization of anti‐HPV16 monoclonal antibodies for assembly of an HPV16 detection kit
Authors: Liu Yuying , Zhang Yao , Zhang Guifeng , Yang Zengmin , Wang Yan , Wu Shuming , Chen Dan , Zhang Haijiang , Liu Yongjiang 
Published: July 2022

AbstractQuality control is very important during the development of 3‐valent (16/18/58), 9‐valent (6/11/16/18/31/33/45/52/58), and 15‐valent human papillomavirus (HPV) vaccines (6/11/16/18/31/33/35/39/45/52/56/58/59/68). All 3‐valent, 9‐valent, and 15‐valent HPV vaccines contain the HPV16 antigen; therefore, a detection method that can specifically identify HPV16 in vaccines is urgently required. This study aimed to develop and characterize monoclonal antibodies to assemble a highly specific HPV16 detection kit. The HPV16 L1 pentameric protein developed as an immunogen was used to prepare monoclonal antibodies. From the pool of prepared monoclonal antibodies, we selected 4G12 and 5A6 to screen and evaluate their subtypes, specificity, neutralizing activity, serum competition, binding affinity, and gene sequencing. After these characterizations, an enzyme‐linked immunosorbent assay kit for these monoclonal antibodies was developed, and excellent quality was demonstrated in the assessment of linearity, repeatability, and specificity. The developed detection kit has great potential for wide use in clinical testing and quality control in vaccine production processes.