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Journal articles on the topic 'KUP'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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1

Ramadanti, Afifa, and Iman Hendarman. "Faktor Risiko Kebocoran Udara Pulmonal pada Neonatus yang Dirawat di Ruang Perawatan Neonatus Intensif Rumah Sakit Mohammad Hoesin Palembang." Sari Pediatri 15, no. 6 (November 9, 2016): 403. http://dx.doi.org/10.14238/sp15.6.2014.403-7.

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Latar belakang. Kebocoran udara pulmonal (KUP) merupakan akumulasi udara di luar paru yang dapat terjadi secara spontan/idiopatik atau sekunder. Faktor risiko terjadinya KUP pada neonatus adalah penyakit membran hialin, ventilasi mekanik, aspirasi mekonium, sepsis, pneumonia, dan malformasi kongenital.Tujuan. Menentukan faktor risiko KUP pada neonatus yang dirawat di ruang perawatan neonatal intensif Rumah Sakit Umum Mohammad Hoesin Palembang (RPNI-RSMH).Metode. Studi kasus-kontrol dengan data rekam medis dari bulan Januari 2007 sampai Desember 2010. Kelompok kasus adalah neonatus dengan KUP dan kelompok kontrol adalah neonatus sehat yang disesuaikan terhadap jenis kelamin, usia gestasi, dan berat badan. Analisis dilakukan secara bivariat dan multivariat.Hasil. Didapatkan 37 kasus dan 111 kontrol. Terdapat hubungan bermakna antara KUP dengan ventilasi tekanan positif (OR 5,625, CI 3,914-8,085), bronkopneumonia (OR 5,625, CI 3,914-8,085), sepsis neonatorum (OR 5,269, CI 3,728-7,447) dan hernia diafragmatika (OR 4,265, CI 3,178-5,723).Kesimpulan. Ventilasi tekanan positif (VTP), bronkopneumonia, sepsis neonatorum dan hernia diafragmatika merupakan faktor risiko KUP pada neonatus
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2

Wang, Yingzhen, Jiahong Lü, Dan Chen, Jun Zhang, Kaijie Qi, Rui Cheng, Huping Zhang, and Shaoling Zhang. "Genome-wide identification, evolution, and expression analysis of the KT/HAK/KUP family in pear." Genome 61, no. 10 (October 2018): 755–65. http://dx.doi.org/10.1139/gen-2017-0254.

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The K+ transporter/high-affinity K+/K+ uptake (KT/HAK/KUP) family, as one of the largest K+ transporter families in higher plants, plays an essential role in plant growth, mineral element absorption, salt stress tolerance, and other physiological processes. However, little is known about this family in pear (Pyrus). Here, we identified 20 K+ transporter genes in pear (P. bretschneideri) using genome-wide analysis. Their gene structure, chromosomal distribution, conserved motifs, phylogenetics, duplication events, and expression patterns were also examined. The results of phylogenetic analysis showed that PbrKT/HAK/KUP genes were clustered into three major groups (Groups I–III). Among the 20 PbrKT/HAK/KUP genes, 18 were mapped to nine chromosomes and two to scaffolds. Four WGD/segmental gene pairs were identified, indicating that WGD/segmental duplication may have contributed to the expansion of the KT/HAK/KUP family in pear. Among the four pairs of WGD/segmentally duplicated genes, both members of three pairs had been subjected to purifying selection, whereas the fourth pair had been subjected to positive selection. Furthermore, phenotypic experiments showed that the growth of pear seedlings was affected by potassium deficiency treatment. Expression patterns of 20 PbrKT/HAK/KUP genes in roots were further assayed with qRT-PCR. PbrHAK1 and PbrHAK12/16 were significantly expressed in response to K+ deficiency, suggesting that these genes are crucial for K+ uptake in pear, especially under the condition of K+ starvation. Our results provide a foundation for further study on the function of KT/HAK/KUP genes in pear.
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3

Rosdiana, Haula, Maria R. U. D. Tambunan, and Inayati Hifni. "Penyempurnaan Hukum Formal Perpajakan Terkait Tata Cara Perpajakan." Kanun Jurnal Ilmu Hukum 22, no. 2 (August 16, 2020): 215–40. http://dx.doi.org/10.24815/kanun.v22i2.13441.

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Dalam mengoptimalkan penerimaan pajak, pemerintah selayaknya mendesain sistem perpajakan yang berpegang prinsip efisiensi dengan tetap memperhatikan aspek keadil-an dan kesederhana. Dalam sistem perpajakan, hukum formal mempunyai peranan penting dalam mengejawantahkan hukum material, karena itu Undang-undang Ketentu-an Umum dan Tata Cara Perpajakan (KUP) menjadi salah satu kunci keberhasilan implementasi kebijakan pajak. Mengingat strategisnya peran UU KUP, perlu untuk mereview kembali UU KUP yang saat ini berlaku serta perlu dilakukan suatu penyempurnaan. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data kualitatif yang terdiri dari studi literatur dan focus group discussion. Penelitian bertujuan memberikan masukan atas KUP yang saat ini masih dalam proses pembahasan dengan menekankan pada aspek kemudahan (ease of administration), keadilan (equity) dan kepastian hukum (law enforcement). Hasil penelitian ini menekan-kan pada hal-hal terkait (i) perlunya meningkatkan basis data perpajakan, (ii) perlunya menjalankan kemudahan administrasi yang berdasarkan ketentuan yang tegas, jelas, dan sederhana, (iii) penegakan hukum yang tegas, (iv) adanya sanksi yang sebanding dengan pelanggaran yang dilakukan oleh wajib pajak, dan (v) peningkatan kualitas layanan dan profesionalisme petugas pajak. Kajian ini diharapkan mampu mendorong terwujudnya regulasi perpajakan pro terhadap optimalisasi penerimaan tanpa mencede-rai hak-hak wajib pajak. Proposal for Amendment of Formal Law on Taxation Procedure In optimizing tax revenue, the government should design a taxation system that adheres to the principle of efficiency, justice and simplicity. In the taxation system, formal law has an important role in manifesting laws, therefore laws and taxation procedures (KUP) are one of the keys to the successful implementation of tax policies. Considering the strategic role of the KUP Law, it is necessary to review the KUP Law which is currently in force and needs to be improved. This study uses a qualitative approach with qualitative data collection techniques consisting of literature studies and focus group discussions. The research aims to provide input on KUP which is currently still in the process of discussion by emphasizing aspects of ease (ease of administration), justice (equity) and legal certainty (law enforcement). The results emphasize issues related to (i) the need to increase the taxation database, (ii) the need to carry out administrative facilities based on firm, clear and simple provisions, (iii) strict law enforcement, (iv) comparable sanctions with violations committed by taxpayers and (v) improving the quality of service and professionalism of tax officials. This study is expected to be able to encourage the realization of tax regulations that are pro to the optimization of revenue without harming the rights of taxpayers.
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4

NURCHALIS, NFN. "EFEKTIVITAS SANKSI PIDANA DALAM UNDANG-UNDANG KETENTUAN UMUM PERPAJAKAN DALAM MENANGGULANGI PENGHINDARAN PAJAK KORPORASI / THE EFFECTIVENESS OF CRIMINAL SANCTION ON THE GENERAL PROVISIONS OF TAXATION IN ADDRESSING CORPORATION TAX EVASION." Jurnal Hukum dan Peradilan 7, no. 1 (March 21, 2018): 23. http://dx.doi.org/10.25216/jhp.7.1.2018.23-44.

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Penghindaran pajak yang dilakukan dengan skema tertentu oleh wajib pajak badan, dalam hal ini korporasi telah menjadi permasalahan yang sulit diatasi dengan instrumen perundang-undangan yang ada saat ini khususnya melalui ketentuan pidana. Penelitian ini bertujuan menganalisis efektivitas Undang Undang Ketentuan Umum Perpajakan Nomor 6 Tahun 1983 sebagaimana telah diubah berdasarkan Undang Undang Nomor 16 Tahun 2009 (selanjutnya disebut UU KUP), spesifik ketentuan pidananya dalam mengatasi penghindaran pajak oleh wajib pajak badan. Penelitian ini merupakan penelitian hukum normatif, dengan pendekatan kualitatif. Data disajikan secara deskriptif untuk mendapatkan kesimpulan yang terkait setiap pokok penelitian. Hasil penelitian ini menunjukkan masih kurang memadainya perangkat pidana dalam UU KUP, diindikasikan dengan masih tingginya nilai penghindaran pajak oleh wajib pajak badan. Pembinaan wajib pajak sebagai tujuan pidana pajak tidaklah berjalan semestinya, terlihat dari kultur pajak wajib pajak badan yang masih menganggap pajak sebagai beban untuk diefisienkan, mulai dari pelaku usaha, hingga akademisi. Dalam penerapannya, pidana pajakpun diterapkan sesuai unsur subjektif dan objektif ketentuan pidana Pasal 38-39 UU KUP. Namun UU KUP ternyata masih menganut pemidanaan terhadap orang pribadi sebagaimana dianut KUHP/KUHAP tanpa ada penjelasan lebih lanjut, sehingga menjadi masalah dalam penerapannya terhadap korporasi. Namun dengan adanya Perma Nomor 13 Tahun 2016 maka hal itu dapat dilakukan, meskipun bersifat formil. Disisi lain, pidana UU perpajakan meskipun dikatakan menganut asas ultimum remedium namun kenyataannya, ketentuan pidananya masih banyak yang menganut pidana sebagai premium remedium.Tax evasion by the corporate taxpayer has become difficult to overcome with existing legislation instrument especially by criminal law. This research analyzes the effectiveness of Law Number 6 of 1983 on General Provisions of Taxation as amended by Law Number 16 of 2009 (hereinafter UU KUP), Specifically through its criminal provision, against the corporate taxpayer. This research was a normative legal research with qualitative analysis method. The research was presented descriptively in order to draw the conclusion about each subject of the research. The research result showed the inadequate enforcement of UU KUP showing the high indication of the tax evasion by the corporate taxpayer. The control system of the taxpayer through criminal sanction had not run effectively, it was seen by the culture of the corporate taxpayer who still regards taxes as burdens to be addressed, ranging from business actors to academics. Furthermore, the tax crime was applied according to the subjective and objective elements of the criminal regulation Article 38-39 of UU KUP. However, UU KUP holds punishment system against only individuals as a law subject without any further explanation, as adopted by KUHP / KUHAP. Thus becoming a problem in its application to corporations. Nevertheless, with the presence of Supreme Court Regulation Number 13 of 2016, this case could be done, although it is still a formal regulation. On the other hand, the taxation law, though it was said that it held the principle of ultimum remedium, in reality, its criminal provision was still much embraced the crime as the premium remedium.
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5

Fierla, Andrzej. "Inwestycja w zmienny portfel WIG20 a strategia „kup i trzymaj”." Kwartalnik Nauk o Przedsiębiorstwie 54, no. 1 (March 31, 2020): 45–55. http://dx.doi.org/10.33119/knop.2020.54.1.4.

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Pasywne inwestowanie w akcje współcześnie jest utożsamiane z inwestowaniem w portfel odwzorowujący zmienny portfel indeksu rynku akcji. Wcześniej rozumiano je inaczej, jako stosowanie strategii „kup i trzymaj” akcje. W artykule porównano wyniki zastosowania tych dwóch pasywnych strategii inwestycyjnych. Bazowym portfelem akcji był portfel WIG20, a hipotetyczne inwestycje trwały od końca 2010 do końca 2018 r. W tym okresie strategia „kup i trzymaj” akcje z portfela WIG20 była lepsza od strategii dostosowywania portfela do zmiennego portfela WIG20.
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6

Margono, Rudi, I. Nyoman Nurjaya, Tunggul Anshari Setia Negara, and Heru Hadi. "The urgency of asset confiscation sanction in tax crimes." International Journal of Research in Business and Social Science (2147- 4478) 9, no. 5 (September 19, 2020): 285–93. http://dx.doi.org/10.20525/ijrbs.v9i5.802.

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Law Number 16 of 2009 concerning General Provisions and Tax Procedures (UU KUP), regulates administrative sanctions and criminal sanctions. The KUP Law method does not yet regulate how to save the loss of state revenue because it does not regulate the implementation of criminal fines, the legal implications of different decisions that cause legal uncertainty, injustice and have not provided benefits, especially in an effort to collect taxes. The purpose of this paper is to find out, analyze, and find the urgency of regulating criminal sanctions for the deprivation of assets in tax crime. This study is normative legal research with a legislation approach, historical approach, comparative law approach, conceptual approach, and case approach. The legal materials used are primary and secondary legal materials. Analysis of legal material is done with a descriptive perspective. The results of this study indicate that the inclusion of fine sanctions in the KUP Act turns out to lead to different interpretations resulting in legal uncertainty and does not provide economic benefits for the state in law enforcement, because the sanctions for fines are not complemented by implementing sanctions in the form of additional criminal sanctions in the form of confiscation of assets belonging to the defendant or an act (maatregel) in the form of requiring improvement of corporate governance in accordance with good corporate governance or placement of a legal company, where an economic crime is committed under a certain period of time, so that in the future the KUP Act, additional sanctions or actions to strengthen / complete in the future criminal sanctions for fines.
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7

Wulandari, Putri Ayu, and Mochammad Zaidun. "The Replacement of Criminal Fine in Criminal Taxation." Yuridika 35, no. 1 (October 21, 2019): 113. http://dx.doi.org/10.20473/ydk.v35i1.15749.

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The absence of provisions regulating the substitution of criminal fines in the KUP Law, raises legal uncertainty for law enforcement officials, especially prosecutors in executing court decisions. Considering the recovery of state financial losses that can be resolved by the consistency of court decisions, so the provisions in the KUP Law must meet the legal principles in criminal fines in criminal taxation acts. By not clearly stipulated the substitution of criminal fines in the KUP Law raises legal uncertainty. While substituting criminal fines in the KUP Law is only in the form of imprisonment. In practice, there are several forms of court rulings, there are substituting criminal fines with imprisonment, substituting criminal fines with confiscation of assets then auctioned to pay underpayment taxes, substituting criminal fines with confiscation of assets then auctioned to pay underpayment taxes if the convicted person does not have property that is adequate then replaced with imprisonment. The formulation of the legal issues in this study are: (1) the philosophy of substituting criminal fines in criminal acts in the taxation field, (2) Characteristics of substitution of criminal fines in criminal acts in the taxation field. The results of this study are expected to have a conceptual and legal reforms related to substituting criminal fines in criminal acts in the taxation field, so as to ensure legal certainty, justice and benefit, then the replacement of criminal substitute fines in criminal acts in the taxation field must be included in court decisions and followed up with execution of court decision by the Prosecutor as the executor.
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8

Sultony, Arief. "Urgensi Regulasi Eksekusi Pidana Denda di Bidang Perpajakan Pasca Undang-Undang Cipta Kerja." Wajah Hukum 5, no. 1 (April 23, 2021): 212. http://dx.doi.org/10.33087/wjh.v5i1.391.

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Job Creation Law has removed Article 13 paragraph (5) and Article 15 paragraph (4) of General Provision and Tax Procedures (KUP) Law. The absence of these articles may result in state financial loss recovery in taxation cannot be recovered. This research will identify how the regulation on the execution of tax fines related to the recovery of state financial loss before Job Creation Law was enacted and the consequences of Job Creation Law implementation on state financial losses recovery caused by tax crime. By applying the normative legal method, this research will propose the solution to the problem. The findings indicate that the KUP Law does not specifically regulate the execution of fines, so that there is a possibility that the fines will not be paid. However, based on Article 13 paragraph (5) and Article 15 paragraph (4) of the KUP Law, the state financial loss recovery can be imposed through tax assessment after court decision has permanent legal force. The elimination of these articles by Job Creation Law has the risk that the state financial losses cannot be recovered. Therefore, regulation in tax criminal fines execution is urgently required so that state financial losses can be recovered.
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9

Dufour, Alexandra. "Tadeusz Różewicz, Kup kota w worku (work in progress)." Slavica bruxellensia, no. 3 (June 15, 2009): 105–6. http://dx.doi.org/10.4000/slavica.221.

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10

Li, Weihong, Guohua Xu, Abdel Alli, and Ling Yu. "Plant HAK/KUP/KT K+ transporters: Function and regulation." Seminars in Cell & Developmental Biology 74 (February 2018): 133–41. http://dx.doi.org/10.1016/j.semcdb.2017.07.009.

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11

Cheng, Xiyong, Xiaodan Liu, Weiwei Mao, Xurui Zhang, Shulin Chen, Kehui Zhan, Huihui Bi, and Haixia Xu. "Genome-Wide Identification and Analysis of HAK/KUP/KT Potassium Transporters Gene Family in Wheat (Triticum aestivum L.)." International Journal of Molecular Sciences 19, no. 12 (December 10, 2018): 3969. http://dx.doi.org/10.3390/ijms19123969.

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In plants, the HAK (high-affinity K+)/KUP (K+ uptake)/KT (K+ transporter) family represents a large group of potassium transporters that play important roles in plant growth and environmental adaptation. Although HAK/KUP/KT genes have been extensively investigated in many plant species, they remain uncharacterized in wheat, especially those involved in the response to environmental stresses. In this study, 56 wheat HAK/KUP/KT (hereafter called TaHAKs) genes were identified by a genome-wide search using recently released wheat genomic data. Phylogenetic analysis grouped these genes into four clusters (Ι, II, III, IV), containing 22, 19, 7 and 8 genes, respectively. Chromosomal distribution, gene structure, and conserved motif analyses of the 56 TaHAK genes were subsequently performed. In silico RNA-seq data analysis revealed that TaHAKs from clusters II and III are constitutively expressed in various wheat tissues, while most genes from clusters I and IV have very low expression levels in the examined tissues at different developmental stages. qRT-PCR analysis showed that expression levels of TaHAK genes in wheat seedlings were significantly up- or downregulated when seedlings were exposed to K+ deficiency, high salinity, or dehydration. Furthermore, we functionally characterized TaHAK1b-2BL and showed that it facilitates K+ transport in yeast. Collectively, these results provide valuable information for further functional studies of TaHAKs, and contribute to a better understanding of the molecular basis of wheat development and stress tolerance.
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12

Liang, Meixia, Yachao Gao, Tingting Mao, Xiaoyan Zhang, Shaoying Zhang, Hongxia Zhang, and Zhizhong Song. "Characterization and Expression of KT/HAK/KUP Transporter Family Genes in Willow under Potassium Deficiency, Drought, and Salt Stresses." BioMed Research International 2020 (June 10, 2020): 1–12. http://dx.doi.org/10.1155/2020/2690760.

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The K+ transporter/high-affinity K+/K+ uptake (KT/HAK/KUP) transporters dominate K+ uptake, transport, and allocation that play a pivotal role in mineral homeostasis and plant adaptation to adverse abiotic stresses. However, molecular mechanisms towards K+ nutrition in forest trees are extremely rare, especially in willow. In this study, we identified 22 KT/HAK/KUP transporter genes in purple osier willow (designated as SpuHAK1 to SpuHAK22) and examined their expression under K+ deficiency, drought, and salt stress conditions. Both transcriptomic and quantitative real-time PCR (qRT-PCR) analyses demonstrated that SpuHAKs were predominantly expressed in stems, and the expression levels of SpuHAK1, SpuHAK2, SpuHAK3, SpuHAK7, and SpuHAK8 were higher at the whole plant level, whereas SpuHAK9, SpuHAK11, SpuHAK20, and SpuHAK22 were hardly detected in tested tissues. In addition, both K+ deficiency and salt stress decreased the tissue K+ content, while drought increased the tissue K+ content in purple osier plant. Moreover, SpuHAK genes were differentially responsive to K+ deficiency, drought, and salt stresses in roots. K+ deficiency and salt stress mainly enhanced the expression level of responsive SpuHAK genes. Fifteen putative cis-acting regulatory elements, including the stress response, hormone response, circadian regulation, and nutrition and development, were identified in the promoter region of SpuHAK genes. Our findings provide a foundation for further functional characterization of KT/HAK/KUP transporters in forest trees and may be useful for breeding willow rootstocks that utilize potassium more efficiently.
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Schibig, M. F., M. Steinbacher, B. Buchmann, I. T. van der Laan-Luijkx, S. van der Laan, S. Ranjan, and M. C. Leuenberger. "Comparison of continuous in situ CO<sub>2</sub> observations at Jungfraujoch using two different measurement techniques." Atmospheric Measurement Techniques 8, no. 1 (January 6, 2015): 57–68. http://dx.doi.org/10.5194/amt-8-57-2015.

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Abstract. Since 2004, atmospheric carbon dioxide (CO2) is being measured at the High Altitude Research Station Jungfraujoch by the division of Climate and Environmental Physics at the University of Bern (KUP) using a nondispersive infrared gas analyzer (NDIR) in combination with a paramagnetic O2 analyzer. In January 2010, CO2 measurements based on cavity ring-down spectroscopy (CRDS) as part of the Swiss National Air Pollution Monitoring Network were added by the Swiss Federal Laboratories for Materials Science and Technology (Empa). To ensure a smooth transition – a prerequisite when merging two data sets, e.g., for trend determinations – the two measurement systems run in parallel for several years. Such a long-term intercomparison also allows the identification of potential offsets between the two data sets and the collection of information about the compatibility of the two systems on different time scales. A good agreement of the seasonality, short-term variations and, to a lesser extent mainly due to the short common period, trend calculations is observed. However, the comparison reveals some issues related to the stability of the calibration gases of the KUP system and their assigned CO2 mole fraction. It is possible to adapt an improved calibration strategy based on standard gas determinations, which leads to better agreement between the two data sets. By excluding periods with technical problems and bad calibration gas cylinders, the average hourly difference (CRDS – NDIR) of the two systems is −0.03 ppm ± 0.25 ppm. Although the difference of the two data sets is in line with the compatibility goal of ±0.1 ppm of the World Meteorological Organization (WMO), the standard deviation is still too high. A significant part of this uncertainty originates from the necessity to switch the KUP system frequently (every 12 min) for 6 min from ambient air to a working gas in order to correct short-term variations of the O2 measurement system. Allowing additional time for signal stabilization after switching the sample, an effective data coverage of only one-sixth for the KUP system is achieved while the Empa system has a nearly complete data coverage. Additionally, different internal volumes and flow rates may affect observed differences.
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Schibig, M. F., M. Steinbacher, B. Buchmann, I. T. van der Laan-Luijkx, S. van der Laan, S. Ranjan, and M. C. Leuenberger. "Comparison of continuous in-situ CO<sub>2</sub> observations at Jungfraujoch using two different measurement techniques." Atmospheric Measurement Techniques Discussions 7, no. 7 (July 16, 2014): 7053–84. http://dx.doi.org/10.5194/amtd-7-7053-2014.

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Abstract. Since 2004, atmospheric carbon dioxide (CO2) is measured at the High Altitude Research Station Jungfraujoch by the division of Climate and Environmental Physics at the University of Bern (KUP) using a nondispersive infrared gas analyzer (NDIR) in combination with a paramagnetic O2 analyzer. In January 2010, CO2 measurements based on cavity ring down spectroscopy (CRDS) as part of the Swiss National Air Pollution Monitoring Network have been added by the Swiss Federal Laboratories for Materials Science and Technology (Empa). To ensure a smooth transition – a prerequisite when merging two datasets e.g. for trend determinations – the two measurement systems run in parallel for several years. Such a long-term intercomparison also allows identifying potential offsets between the two datasets and getting information about the compatibility of the two systems on different time scales. A good agreement of the seasonality as well as for the short-term variations was observed and to a lesser extent for trend calculations mainly due to the short common period. However, the comparison revealed some issues related to the stability of the calibration gases of the KUP system and their assigned CO2 mole fraction. It was possible to adapt an improved calibration strategy based on standard gas determinations, which lead to better agreement between the two data sets. By excluding periods with technical problems and bad calibration gas cylinders, the average hourly difference (CRDS − NDIR) of the two systems is −0.03 ppm ± 0.25 ppm. Although the difference of the two datasets is in line with the compatibility goal of ±0.1 ppm of the World Meteorological Organization (WMO), the standard deviation is still too high. A significant part of this uncertainty originates from the necessity to switch the KUP system frequently (every 12 min) for 6 min from ambient air to a working gas in order to correct short-term variations of the O2 measurement system. Allowing additionally for signal stabilization after switching the sample, an effective data coverage of only 1/6 for the KUP system is achieved while the Empa system has a nearly complete data coverage. Additionally, different internal volumes and flow rates between the two systems may affect observed differences.
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15

Dwiatmoko, Arief, and Bambang Surojo. "PERTANGGUNGJAWABAN PIDANA KORPORASI DI BIDANG PERPAJAKAN (STUDI KASUS PUTUSAN MAHKAMAH AGUNG NOMOR : 2239 K/PID.SUS/2012)." Sapientia Et Virtus 2, no. 2 (March 1, 2015): 53–83. http://dx.doi.org/10.37477/sev.v2i2.56.

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Sistem pemungutan pajak dengan menggunakan sistem self assessment telah banyak dimanfaatkan oleh Wajib Pajak yang “nakal” untuk mengecilkan nilai pajaknya atau bahkan tidak mau membayar pajaknya. Misalnya kasus tindak pidana korporasi yang dilakukan oleh Wajib Pajak Badan yang terjadi atas empat belas perusahaan yang tergabung dalam perusahaan Asian Agri Group (AAG) yang telah mengecilkan nilai pajaknya untuk mengambil keuntungan perusahaannya. Kesimpulan dari penelitian ini adalah bahwa perbuatan pidana yang dilakukan oleh keempat belas perusahaan yang tergabung dalam perusahaan Asian Agri Group (AAG) merupakan tindak pidana korporasi di bidang perpajakan. Berdasarkan Strict Liabilility Concept dan Vicarious Liability Concept, maka korporasi tersebut dapat dijatuhi hukuman pidana denda sesuai dengan ketentuan Pasal 39 ayat (1) UU KUP dan hukuman pidana sesuai dengan ketentuan Pasal 43 ayat (1) UU KUP bagi para pimpinan masing-masing korporasi tersebut yang turut serta melakukan atau yang membantu melakukan tindak pidana di bidang perpajakan.
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Desbrosses, Guilhem, Claudia Kopka, Thomas Ott, and Michael K. Udvardi. "Lotus japonicus LjKUP Is Induced Late During Nodule Development and Encodes a Potassium Transporter of the Plasma Membrane." Molecular Plant-Microbe Interactions® 17, no. 7 (July 2004): 789–97. http://dx.doi.org/10.1094/mpmi.2004.17.7.789.

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The KUP family of potassium transporters in plants is large but poorly characterized. We isolated and characterized the first KUP transporter from a legume, LjKUP of Lotus japonicus. Although expressed throughout plants, LjKUP transcript levels were highest in nodules. Induction of LjKUP expression occurred late during nodule development, at a time of rapid organ expansion. A high level of LjKUP expression was maintained in mature, full-sized nodules. However, induction of LjKUP expression was independent of symbiotic nitrogen fixation (SNF), and occurred in ineffective nodules resulting from mutations in either the plant or its microsymbiont, Mesorhizobium loti. Heterologous expression of LjKUP in Escherichia coli showed that the protein is able to transport potassium. Transient expression of a GFP-LjKUP fusion protein in Arabidopsis cells indicated a plasma membrane location for the transporter. Taken together, the results indicate that LjKUP is a potassium transporter of the plasma membrane, which may play roles in cell expansion during nodule development and in ion homeostasis during SNF.
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Robbins, Joanne, John Christensen, and Gail Kempster. "Characteristics of Speech Production after Tracheoesophageal Puncture." Journal of Speech, Language, and Hearing Research 29, no. 4 (December 1986): 499–504. http://dx.doi.org/10.1044/jshr.2904.499.

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Voice onset time (VOT) and vowel duration characteristics of speakers following the Singer-Blom technique of tracheoesophageal puncture (1980) were compared to those of traditional esophageal and laryngeal speakers. Fifteen subjects in each of the three speaker groups produced the words /pik/, /kup/, and /kup/ in a carrier phrase while audio recordings were obtained. Broadband spectrograms were made of the consonant-vowel-consonant (CVC) utterances and vowel duration and VOT were measured. Analysis of variance (ANOVA) procedures revealed that the tracheoesophageal speakers produced significantly shorter VOTs and longer vowel durations than the laryngeal speakers. However, the longer vowel durations for the traeheoesophageal speakers were not completely accounted for by the shorter VOTs found for that group. Spectrographic examination suggests that delayed voice offset time for the tracheoesophageal speakers also contributes to their longer vowel durations. Overall findings indicate that the physical characteristics and motor control properties of the neoglottis, even when driven by pulmonary air as in tracheoesophageal speakers, exert a major influence on alaryngeal voice production.
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Grabov, A. "Plant KT/KUP/HAK Potassium Transporters: Single Family - Multiple Functions." Annals of Botany 99, no. 6 (January 26, 2007): 1035–41. http://dx.doi.org/10.1093/aob/mcm066.

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Gammel, Michael. "Klimafreundliche Energie aus eigenem Anbau." HLH 71, no. 09 (2020): 45–47. http://dx.doi.org/10.37544/1436-5103-2020-09-45.

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Um den Ausstoß an CO2 reduzieren zu können, entschied sich die Landesanstalt für Landwirtschaft (LfL), am Standort Grub, Poing bei München, ein neues Wärmenetz aufzubauen, das eine Wärmeversorgung über nahezu ausschließlich regenerative Energieträger ermöglicht. Als Hauptwärmelieferant wurde ein Hackschnitzel-Heizwerk gebaut, das Hackgut aus eigenen, nahegelegenen Kurzumtriebsplantagen (KUP) zur Wärmeproduktion nutzt.
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Suprapto, Edy, and Siti Puryandani. "ANALISIS PENGARUH KUALITAS LAYANAN, SUKU BUNGA, PENDAPATAN, DAN PENDIDIKAN TERHADAP KEPUTUSAN NASABAH MENGAMBIL KREDIT PRODUKTIF DI BANK JATENG CAPEM MARGASARI." Magisma: Jurnal Ilmiah Ekonomi dan Bisnis 8, no. 1 (January 22, 2020): 73–79. http://dx.doi.org/10.35829/magisma.v1i1.71.

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Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh pengaruh kualitas layanan, suku bunga,pendapatan, dan pendidikan terhadap keputusan nasabah mengambil kredit produktif di Bank Jateng CapemMargasari. Populasi dalam penelitian ini adalah seluruh nasabah kredit produktif di Bank Jateng CapemMargasari yang terdiri dari nasabah Kredit Usaha Produktif (KUP), Kredit Usaha Rakyat (KUR) dan KreditMitra Jateng 25 (KMJ25). Jumlah sampel 63 responden dengan sampel menggunakan proporsional randomsampling dari nasabah KUP, KUR dan KMJ25. Pengujian hipotesis dalam penelitian ini dilakukan dengananalisis regresi linear berganda. Berdasarkan hasil penelitian diketahui bahwa kualitas layanan, suku bunga,pendapatan, dan pendidikan secara bersama – sama berpengaruh terhadap keputusan nasabah mengambil kreditproduktif di Bank Jateng Capem Margasari. Kualitas layanan dan Pendidikan berpengaruh positif terhadapkeputusan nasabah mengambil kredit produktif di Bank Jateng Capem Margasari. Suku bunga berpengaruhnegatif terhadap keputusan nasabah mengambil kredit produktif di Bank Jateng Capem Margasari. Pendapatantidak berpengaruh terhadap keputusan nasabah mengambil kredit produktif di Bank Jateng Capem Margasari,sehingga penelitian ini menolak hipotesis yang menyatakan bahwa Pendapatan berpengaruh negatif terhadapkeputusan nasabah mengambil kredit produktif di Bank Jateng Capem Margasari.
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Greiner, Timo, José Ramos, Maria C. Alvarez, James R. Gurnon, Ming Kang, James L. Van Etten, Anna Moroni, and Gerhard Thiel. "Functional HAK/KUP/KT-like potassium transporter encoded by chlorella viruses." Plant Journal 68, no. 6 (October 10, 2011): 977–86. http://dx.doi.org/10.1111/j.1365-313x.2011.04748.x.

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Aribowo, Irwan. "MEMAHAMI BEBERAPA UPAYA HUKUM YANG TERDAPAT DALAM PASAL 36 UNDANG-UNDANG KUP." INFO ARTHA 5 (May 24, 2017): 87–92. http://dx.doi.org/10.31092/jia.v5i1.63.

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Based on the self-assessment system, taxpayers are given full trust to calculate, take into account, pay and also self-report the amount of tax payable. In practice, Directorate General of Tax is authorized to publish administrative sanctions against the taxpayers who violate taxation liabilities. In other conditions, it is possible that an administrative sanction is imposed inappropriately to the taxpayer as a result of inaccuracy of the tax officers. It can be a burden to the the taxpayer who is unguilty or misunderstood the laws of tax. In such circumstances, the administrative sanctions in the form of interest, penalty and the assigned increase can be annually deducted by the Director General Of Taxation.
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HASPOLAT, Evren, and Deniz YILDIRIM. "ECEVİT DÖNEMİNDE CHP HALKÇILIĞI VE YOL SİYASETİ: KÖYLÜYE ULAŞIM PROJESİ (KUP) ÖRNEĞİ." Fiscaoeconomia 5, no. 1 (January 10, 2021): 56–86. http://dx.doi.org/10.25295/fsecon.848865.

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Bossemeyer, D., A. Schlösser, and E. P. Bakker. "Specific cesium transport via the Escherichia coli Kup (TrkD) K+ uptake system." Journal of Bacteriology 171, no. 4 (1989): 2219–21. http://dx.doi.org/10.1128/jb.171.4.2219-2221.1989.

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HASPOLAT, Evren, and Deniz YILDIRIM. "ECEVİT DÖNEMİNDE CHP HALKÇILIĞI VE YOL SİYASETİ: KÖYLÜYE ULAŞIM PROJESİ (KUP) ÖRNEĞİ." Fiscaoeconomia 5, no. 1 (January 10, 2021): 56–86. http://dx.doi.org/10.25295/fsecon.848865.

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Zhang, Haiwen, Wen Xiao, Wenwen Yu, Ying Jiang, and Ruifen Li. "Halophytic Hordeum brevisubulatum HbHAK1 Facilitates Potassium Retention and Contributes to Salt Tolerance." International Journal of Molecular Sciences 21, no. 15 (July 25, 2020): 5292. http://dx.doi.org/10.3390/ijms21155292.

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Potassium retention under saline conditions has emerged as an important determinant for salt tolerance in plants. Halophytic Hordeum brevisubulatum evolves better strategies to retain K+ to improve high-salt tolerance. Hence, uncovering K+-efficient uptake under salt stress is vital for understanding K+ homeostasis. HAK/KUP/KT transporters play important roles in promoting K+ uptake during multiple stresses. Here, we obtained nine salt-induced HAK/KUP/KT members in H. brevisubulatum with different expression patterns compared with H. vulgare through transcriptomic analysis. One member HbHAK1 showed high-affinity K+ transporter activity in athak5 to cope with low-K+ or salt stresses. The expression of HbHAK1 in yeast Cy162 strains exhibited strong activities in K+ uptake under extremely low external K+ conditions and reducing Na+ toxicity to maintain the survival of yeast cells under high-salt-stress. Comparing with the sequence of barley HvHAK1, we found that C170 and R342 in a conserved domain played pivotal roles in K+ selectivity under extremely low-K+ conditions (10 μM) and that A13 was responsible for the salt tolerance. Our findings revealed the mechanism of HbHAK1 for K+ accumulation and the significant natural adaptive sites for HAK1 activity, highlighting the potential value for crops to promote K+-uptake under stresses.
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Dai, Fengbin, Aijia Li, Shupei Rao, and Jinhuan Chen. "Potassium Transporter LrKUP8 Is Essential for K+ Preservation in Lycium ruthenicum, A Salt-Resistant Desert Shrub." Genes 10, no. 8 (August 9, 2019): 600. http://dx.doi.org/10.3390/genes10080600.

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Salt stress is a major constraint for many crops and trees. A wild species of Goji named Lycium ruthenicum is an important economic halophyte in China and has an extremely high tolerance to salinity. L. ruthenicum grows in saline soil and is known as a potash-rich species. However, its salt adaptation strategies and ion balance mechanism remains poorly understood. Potassium (K+) is one of the essential macronutrients for plant growth and development. In this study, a putative salt stress-responsive gene encoding a HAK (high-affinity K+)/KUP (K+ uptake)/KT (K+ transporter) transporter was cloned and designated as LrKUP8. This gene belongs to the cluster II group of the KT/HAK/KUP family. The expression of LrKUP8 was strongly induced under high NaCl concentrations. The OE-LrKUP8 calli grew significantly better than the vector control calli under salt stress conditions. Further estimation by ion content and micro-electrode ion flux indicated a relative weaker K+ efflux in the OE-LrKUP8 calli than in the control. Thus, a key gene involved in K+ uptake under salt condition was functionally characterized using a newly established L. ruthenicum callus transformation system. The importance of K+ regulation in L. ruthenicum under salt tolerance was highlighted.
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Chae, Chong-Ju, Kyung Hwan Kim, and Suk Young Kang. "Limiting Ship Accidents by Identifying Their Causes and Determining Barriers to Application of Preventive Measures." Journal of Marine Science and Engineering 9, no. 3 (March 9, 2021): 302. http://dx.doi.org/10.3390/jmse9030302.

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When analyzing ship accidents, there may be doubts whether appropriate countermeasures had been taken to prevent known types of accidents. This study aimed to suggest possible solutions by investigating the status and issues associated with the implementation of countermeasures using importance–performance analysis (IPA), Borich’s needs assessment, and locus for focus models based on previously identified causes of the ship accidents. As a result, firstly, we confirmed that there is a need to enhance education and training on specific knowledge, understanding, and proficiency (KUP) regarding ship stability, emergency response, and type specific training. Secondly, we confirmed that there is a need for a system of monitoring a seafarer’s KUP even while onboard a vessel—that is, after completion of identified training. Additionally, it is necessary to improve the seafarers’ working environment, which is subject to regulations. Thirdly, difficulties in solving wrong practice parts of safety and efficiency, such as the costs associated with implementation of safety regulations, were identified as the main reasons for the causes of the “not amended yet” sector after accidents. Lastly, the tools that were employed in this analysis can be used to confirm the implementation status of the actions to be taken after a ship accident.
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Sharma, Ravish, Tomohiro Shimada, Vinod K. Mishra, Suchitra Upreti, and Abhijit A. Sardesai. "Growth Inhibition by External Potassium of Escherichia coli Lacking PtsN (EIIANtr) Is Caused by Potassium Limitation Mediated by YcgO." Journal of Bacteriology 198, no. 13 (May 2, 2016): 1868–82. http://dx.doi.org/10.1128/jb.01029-15.

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ABSTRACTThe absence of PtsN, the terminal phosphoacceptor of the phosphotransferase system comprising PtsP-PtsO-PtsN, inEscherichia coliconfers a potassium-sensitive (Ks) phenotype as the external K+concentration ([K+]e) is increased above 5 mM. A growth-inhibitory increase in intracellular K+content, resulting from hyperactivated Trk-mediated K+uptake, is thought to cause this Ks. We provide evidence that the Ksof the ΔptsNmutant is associated with K+limitation. Accordingly, the moderate Ksdisplayed by the ΔptsNmutant was exacerbated in the absence of the Trk and Kup K+uptake transporters and was associated with reduced cellular K+content. Conversely, overproduction of multiple K+uptake proteins suppressed the Ks. Expression of PtsN variants bearing the H73A, H73D, and H73E substitutions of the phosphorylation site histidine of PtsN complemented the Ks. Absence of the predicted inner membrane protein YcgO (also called CvrA) suppressed the Ks, which was correlated with elevated cellular K+content in the ΔptsNmutant, but the ΔptsNmutation did not alter YcgO levels. Heterologous overexpression ofycgOalso led to Ksthat was associated with reduced cellular K+content, exacerbated by the absence of Trk and Kup and alleviated by overproduction of Kup. Our findings are compatible with a model that postulates that Ksin the ΔptsNmutant occurs due to K+limitation resulting from activation of K+efflux mediated by YcgO, which may be additionally stimulated by [K+]e, implicating a role for PtsN (possibly its dephosphorylated form) as an inhibitor of YcgO activity.IMPORTANCEThis study examines the physiological link between the phosphotransferase system comprising PtsP-PtsO-PtsN and K+ion metabolism inE. coli. Studies on the physiological defect that renders anE. colimutant lacking PtsN to be growth inhibited by external K+indicate that growth impairment results from cellular K+limitation that is mediated by YcgO, a predicted inner membrane protein. Additional observations suggest that dephospho-PtsN may inhibit and external K+may stimulate K+limitation mediated by YcgO. It is speculated that YcgO-mediated K+limitation may be an output of a response to certain stresses, which by modulating the phosphotransfer capacity of the PtsP-PtsO-PtsN phosphorelay leads to growth cessation and stress tolerance.
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Santa-María, Guillermo E., Sonia Oliferuk, and Jorge I. Moriconi. "KT-HAK-KUP transporters in major terrestrial photosynthetic organisms: A twenty years tale." Journal of Plant Physiology 226 (July 2018): 77–90. http://dx.doi.org/10.1016/j.jplph.2018.04.008.

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Zakharyan, Ella, and Armen Trchounian. "K+influx by Kup inEscherichia coliis accompanied by a decrease in H+efflux." FEMS Microbiology Letters 204, no. 1 (October 2001): 61–64. http://dx.doi.org/10.1111/j.1574-6968.2001.tb10863.x.

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Machold, Robert P., and Hidde L. Ploegh. "Intermediates in the Assembly and Degradation of Class I Major Histocompatibility Complex (MHC) Molecules Probed with Free Heavy Chain–specific Monoclonal Antibodies." Journal of Experimental Medicine 184, no. 6 (December 1, 1996): 2251–60. http://dx.doi.org/10.1084/jem.184.6.2251.

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Unassembled (free) heavy chains appear during two stages of the class I MHC molecule's existence: immediately after translation but before assembly with peptide and β2-microglobulin, and later, upon disintegration of the heterotrimeric complex. To characterize the structures of folding and degradation intermediates of the class I heavy chain, three monoclonal antibodies have been produced that recognize epitopes along the H-2Kb heavy chain which are obscured upon proper folding and subsequent assembly with β2-microglobulin (KU1: residues 49-54; KU2: residues 23-30; KU4: residues 193-198). The Kb heavy chain is inserted into the lumen of the endoplasmic reticulum in an unfolded state reactive with KU1, KU2, and KU4. Shortly after completion of the polypeptide chain, reactivity with KU1, KU2 and KU4 is lost synchronously, suggesting that folding of the class I heavy chain is a rapid, cooperative process. Perturbation of the folding environment in intact cells with the reducing agent dithiothreitol or the trimming glucosidase inhibitor N-7-oxadecyl-deoxynojirimycin prolongs the presence of mAb-reactive Kb heavy chains. At the cell surface, a pool of free Kb heavy chains appears after 60–120 min of chase, whose subsequent degradation, but not their initial appearance, is impaired in the presence of concanamycin B, an inhibitor of vacuolar acidification. Thus, free heavy chains that arise at the cell surface are destroyed after internalization.
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Jacquet, Christophe, Yacine Bellik, and Yolaine Bourda. "KUP, un modèle pour la présentation multimodale et opportuniste d'informations en situation de mobilité." Ingénierie des systèmes d'information 11, no. 5 (October 24, 2006): 115–40. http://dx.doi.org/10.3166/isi.11.5.115-140.

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Fahruna, Yulyanti, and Muhammad Fahmi. "Validitas dan Reliabilitas Konstruk Pengukuran Perpustakaan Ideal Berbasis Pemakai dengan Pendekatan LIBQUAL." Jurnal Ekonomi Bisnis dan Kewirausahaan 6, no. 2 (August 7, 2017): 161. http://dx.doi.org/10.26418/jebik.v6i2.22989.

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This study aims to measure the validity and reliability construct satisfaction and quality of library services based on the user using LIBQUAL (library quality) method with a touch of marketing management. Data analysis by Cronbach Alpha and Pearson Correlation. The research was conducted in Tanjungpura University (UNTAN) by taking samples of visitors (students) at six (6) faculty libraries namely three (3) social faculty of 150 people and three (3) science faculty of 150 people. The sample is chosen by purposive sampling method. Reliability test results show that the five US, IC, LP, LQ and KU variables show high instrument reliability. The result of pearson correlation test shows that the measurement instrument used has problem validity on some question items. At minimum service item with correlation value smaller than 0.30 is IC2, IC5 and LQ5 so it is declared invalid. At service expectation items with correlation value smaller than 0.30 ie AS8, IC1, IC2, IC4, LP1, KU1, KU2, KU4, and KU8. And at present service items with correlation values smaller than 0.30 ie IC1, IC3, LP1, LP3, LQ1, LQ3, LQ4 and KU1.
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Ulbricht, S., D. Gürtler, J. Braatz, F. Weymar, C. Meyer, M. Dörr, and U. John. "Gewinnung von Jobcenter-Klienten für die Teilnahme an einem kardiopräventiven Untersuchungsprogramm." Das Gesundheitswesen 79, no. 06 (July 3, 2015): 484–90. http://dx.doi.org/10.1055/s-0035-1549910.

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Zusammenfassung Ziel: Über die Teilnehmergewinnung für Präventionsmaßnahmen in Bevölkerungen mit niedrigerem Sozialstatus ist wenig bekannt. Ergebnisse proaktiver Kontaktierung für ein 2-stufiges kardiopräventives Untersuchungsprogramm (KUP) in 2 Jobcentern einer norddeutschen Region werden dargestellt. Methode: Über jeweils 10 Wochen erhielten Jobcenter-Klienten im Alter zwischen 40 und 65 Jahren das Angebot, am KUP teilzunehmen. Dieses umfasste einen ersten Abschnitt im Jobcenter und einen zweiten in einem kardiovaskulären Untersuchungszentrum. Abschnitt 1 beinhaltete eine EDV-gestützte Befragung, und bei Anwesenheit einer medizinischen Fachkraft, eine Blutdruckmessung und/oder Blutentnahme. Teilnehmer ohne kardiovaskuläre Vorerkrankungen, interventionelle/operative Gefäßeingriffe, Diabetes mellitus und einem Body-Maß Index≤35 kg/m2 erhielten das Angebot der Teilnahme an Abschnitt 2. Mittels logistischer Regressionsanalysen wurden für beide Abschnitte Prädiktoren der Teilnahme analysiert. Dazu zählten Lebensalter und Geschlecht, für die Teilnahme an Abschnitt 2 die Entfernung zwischen Wohnadresse und Untersuchungszentrum, kardiovaskuläre Risikofaktoren, subjektive Gesundheit und weitere soziodemografische Merkmale. Ergebnisse: In Abschnitt 1 nahmen 344 der 1 046 eingeladenen Personen an der Befragung teil. Dabei handelte es sich um überzufällig mehr Frauen als Männer. Von diesen erhielten 253 das Angebot der Blutdruckmessung, der Blutentnahme sowie der postalischen Zusendung der Laborergebnisse. Die Teilnahme von 209 Personen war positiv mit dem Lebensalter assoziiert. An Abschnitt 2 nahmen 138 Personen teil. Je weiter vom Untersuchungszentrum entfernt die Personen wohnten, desto weniger nahmen sie dieses Angebot wahr. Von Tabakrauchern, Personen mit Hauptschulbildung bzw. solche mit nicht erhöhten Blutfetten nahmen ebenfalls weniger teil. Schlussfolgerungen: Blutdruckmessung und Blutentnahme im Jobcenter treffen auf hohe Akzeptanz. Anforderungen zusätzlicher Wege für präventive kardiovaskuläre Untersuchungsangebote sind gering zu halten.
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Trchounian, Armen, and Hiroshi Kobayashi. "K+ Uptake by Fermenting Escherichia coli Cells: pH Dependent Mode of the TrkA System Operating." Bioscience Reports 20, no. 4 (August 1, 2000): 277–88. http://dx.doi.org/10.1023/a:1026493024066.

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Escherichia coli accumulates K+ by means of multiple transportsystems, of which TrkA is the most prominent at neutral and alkalinepH while Kup is major at acidic pH. In the present study, K+ uptakewas observed with cells grown under fermentative conditions at an initialpH of 9.0 and 7.3 (the medium pH decreased to 8.4 and 6.8, respectively, during the mid-logarithmic growth phase), washed with distilled water andresuspended in a K+ containing medium at pH 7.5 in the presence ofglucose. The kinetics for this K+ uptake and the amount of K+accumulated by the wild type and mutants having a functional TrkA or Kup could confirm that K+ uptake by E. coli grown either at pH 9.0or pH 7.3 occurs mainly through TrkA. The following results distinguishpH dependent mode of TrkA operating: (1) K+ uptake was inhibited byDCCD in cells grown either at pH 9.0 or pH 7.3, although the stoichiometryof K+ influx to DCCD-inhibited H+ efflux for bacteria grownat pH 9.0 varied with external K+ concentration, but remained constantfor cells grown at pH 7.3; (2) K+ uptake was observed with an atpDmutant grown at pH 9.0 but not at pH 7.3; (3) The DCCD-inhibited H+efflux was increased 8-fold less by 5 mM K+ added into a K+ freemedium for bacteria grown at pH 9.0 than that for cells grown at pH 7.3;(4) the DCCD-inhibited ATPase activity of membrane vesicles from bacteriagrown at pH 9.0 was reduced a little in the presence of 100 mM K+, but stimulated more than 2.4-fold at pH 7.3.
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Martinez-Ruiz, Antonio, Irineo L. López-Cruz, Agustín Ruiz-García, Joel Pineda-Pineda, Prometeo Sánchez-García, and Candido Mendoza-Pérez. "Uncertainty analysis of the HORTSYST model applied to fertigated tomatoes cultivated in a hydroponic greenhouse system." Spanish Journal of Agricultural Research 19, no. 3 (June 29, 2021): e0802. http://dx.doi.org/10.5424/sjar/2021193-17842.

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Aim of study: The objective was to perform an uncertainty analysis (UA) of the dynamic HORTSYST model applied to greenhouse grown hydroponic tomato crop. A frequentist method based on Monte Carlo simulation and the Generalized Likelihood Uncertainty Estimation (GLUE) procedure were used.Area of study: Two tomato cultivation experiments were carried out, during autumn-winter and spring-summer crop seasons, in a research greenhouse located at University of Chapingo, Chapingo, Mexico.Material and methods: The uncertainties of the HORTSYST model predictions PTI, LAI, DMP, ETc, Nup, Pup, Kup, Caup, and Mgup uptake, were calculated, by specifying the uncertainty of model parameters 10% and 20% around their nominal values. Uniform PDFs were specified for all model parameters and LHS sampling was applied. The Monte Carlo and the GLUE methods used 10,000 and 2,000 simulations, respectively. The frequentist method included the statistical measures: minimum, maximum, average values, CV, skewness, and kurtosis whilst GLUE used CI, RMSE, and scatter plots.Main results: As parameters were changed 10%, the CV, for all outputs, were lower than 15%. The smallest values were for LAI (10.75%) and DMP (11.14%) and the largest was for ETc (14.47%). For Caup (12.15%) and Pup (12.27%), the CV was lower than the one for Nup and Kup. Kurtosis and skewness values were close as expected for a normal distribution. According to GLUE, crop density was found to be the most relevant parameter given that it yielded the lowest RMSE value between the simulated and measured values.Research highlights: Acceptable fitting of HORTSYST was achieved since its predictions were inside 95% CI with the GLUE procedure.
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Kupisch, Tanja, Fatih Bayram, and Jason Rothman. "Terminology matters II." Linguistic Approaches to Bilingualism 7, no. 6 (December 31, 2017): 719–24. http://dx.doi.org/10.1075/lab.00012.kup.

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Kupisch, Tanja, Alyona Belikova, Öner Özçelik, Ilse Stangen, and Lydia White. "Restrictions on definiteness in the grammars of German-Turkish heritage speakers." Linguistic Approaches to Bilingualism 7, no. 1 (March 1, 2016): 1–32. http://dx.doi.org/10.1075/lab.13031.kup.

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Abstract This paper reports on a study investigating restrictions on definiteness (the Definiteness Effect) in existential constructions in the two languages of Turkish heritage speakers in Germany. Turkish and German differ in how the Definiteness Effect plays out. Definite expressions in German may not occur in affirmative or negative existentials, whereas in Turkish the restriction applies only to affirmative existentials. Participants were adults and fell into two groups: simultaneous bilinguals (2L1) who acquired German before age 3 and early sequential bilinguals (2L1) who acquired German after age 4; there were also monolingual controls. The tasks involved acceptability judgments. Subjects were presented with contexts, each followed by a sentence to be judged, including grammatical and ungrammatical existentials. Results show that the bilinguals, regardless of age of acquisition, make judgments appropriate for each language. They reject definite expressions in negative existentials in German and accept them in Turkish, suggesting distinct grammars.
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Trchounian, Armen, and Hiroshi Kobayashi. "Kup is the major K+uptake system inEscherichia coliupon hyper-osmotic stress at a low pH." FEBS Letters 447, no. 2-3 (March 26, 1999): 144–48. http://dx.doi.org/10.1016/s0014-5793(99)00288-4.

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Chardin, Pierre, Geneviève Courtois, Marie-Geneviève Mattei, and Sylvie Gisselbrecht. "The KUP gene, located on human chromosome 14, encodes a protein with two distant zinc fingers." Nucleic Acids Research 19, no. 7 (1991): 1431–36. http://dx.doi.org/10.1093/nar/19.7.1431.

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Ahn, Sung Ju, Ryoung Shin, and Daniel P. Schachtman. "Expression of KT/KUP Genes in Arabidopsis and the Role of Root Hairs in K+ Uptake." Plant Physiology 134, no. 3 (February 26, 2004): 1135–45. http://dx.doi.org/10.1104/pp.103.034660.

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de Oliveira, Marcos V. V., Aline C. Intorne, Luciano de S. Vespoli, Leandro F. Andrade, Leandro de M. Pereira, Patrícia L. Rangel, and Gonçalo A. de Souza Filho. "Essential role of K+uptake permease (Kup) for resistance to sucrose-induced stress inGluconacetobacter diazotrophicusPAl 5." Environmental Microbiology Reports 9, no. 2 (January 31, 2017): 85–90. http://dx.doi.org/10.1111/1758-2229.12503.

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He, Caiyun, Kai Cui, Aiguo Duan, Yanfei Zeng, and Jianguo Zhang. "Genome-wide and molecular evolution analysis of the Poplar KT/HAK/KUP potassium transporter gene family." Ecology and Evolution 2, no. 8 (July 19, 2012): 1996–2004. http://dx.doi.org/10.1002/ece3.299.

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45

Santa María, Guillermo E., Sonia Oliferuk, and Jorge I. Moriconi. "A survey of sequences of KT-HAK-KUP transporters in green algae and basal land plants." Data in Brief 19 (August 2018): 2356–63. http://dx.doi.org/10.1016/j.dib.2018.07.011.

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46

Song, Zhongbang, Xingfu Wu, Yulong Gao, Xiang Cui, Fangchan Jiao, Xuejun Chen, and Yongping Li. "Genome-wide analysis of the HAK potassium transporter gene family reveals asymmetrical evolution in tobacco (Nicotiana tabacum)." Genome 62, no. 4 (April 2019): 267–78. http://dx.doi.org/10.1139/gen-2018-0187.

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Being an essential mineral nutrient, potassium (K+) plays numerous important roles in plant growth and development and determines the yield and quality of crop products. The cellular level of K+ is controlled to a large extent by the K+ transporter, which belongs to the KT/HAK/KUP (HAK) family. However, little is known about these genes in tobacco. In this study, we surveyed the tobacco genome and identified 41 putative NtHAK genes (NtHAKS1–NtHAKS21 and NtHAKT1–NtHAKT20). Investigation of the cis-elements in upstream regions of these NtHAK genes suggests that members of this family respond to environmental cues and phytohormones. Expression data mining reveals that NtHAK genes showed clear sub-genome dominance. In all, these results will provide molecular insights into K+ transporter research in tobacco.
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47

Song, Z. Z., R. J. Ma, and M. L. Yu. "Genome-wide analysis and identification of KT/HAK/KUP potassium transporter gene family in peach (Prunus persica)." Genetics and Molecular Research 14, no. 1 (2015): 774–87. http://dx.doi.org/10.4238/2015.january.30.21.

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48

Hyun, Tae Kyung, Yeonggil Rim, Ekyune Kim, and Ju-Sung Kim. "Genome-wide and molecular evolution analyses of the KT/HAK/KUP family in tomato (Solanum lycopersicum L.)." Genes & Genomics 36, no. 3 (January 28, 2014): 365–74. http://dx.doi.org/10.1007/s13258-014-0174-0.

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49

Bisinglasi, Nadia Permata Ekasari. "PERLINDUNGAN HUKUM WAJIB PAJAK TERHADAP SURAT KEPUTUSAN KEBERATAN DALAM SENGKETA PAJAK." JURNAL MEDIA HUKUM DAN PERADILAN 4, no. 2 (October 30, 2018): 153–65. http://dx.doi.org/10.29062/jmhp.v4i2.10.

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The effect of the law on the appeal by the taxpayer is by the issuance of the Decree of Objection, if in the Decree of Objection the taxpayer also still feel not satisfied then based on Laws of General Provisions of Taxation or UU KUP, the taxpayer is entitled to file the appeal back to the Tax Court. The legal effort of the taxpayer to seek justice becomes disconnected with the provisions of Article 33 paragraph (1) and Article 77 paragraph (1) of Law no. 14 year 2002 stating that the decision of the Tax Court is the final decision in examining and resolving tax disputes, so that no appeal or cassation can be appealed. This resulted in reduced taxpayers' right to seek justice. Allowable legal action is to conduct a Review, and this effort is extraordinary
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Hinton, Rachael, Michelle Kopi, Angela Apa, Agnes Sil, Mary Kini, Jerry Kai, Yanny Guman, and Daniell Cowley. "The Kup Women for Peace approach to peacebuilding: taking the lead in the Papua New Guinea national elections." Gender & Development 16, no. 3 (October 28, 2008): 523–33. http://dx.doi.org/10.1080/13552070802465383.

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