Articles de revues : « 530 Fisica »

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Mehmood, Rashid, et Sara Sadiq. « Impact of Fiscal Decentralisation on Human Development : A Case Study of Pakistan ». Pakistan Development Review 49, n^o 4II (1 décembre 2010) : 513–30. http://dx.doi.org/10.30541/v49i4iipp.513-530.

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Fiscal decentralisation refers to the transfer of authority and responsibility from central government to sub-national or the local government. It is mostly pre-assumed that fiscal decentralisation can play important role in the efficient allocations of resources and improvement of the political, economic and social activities. Many studies unlock the relationship between federal government and sub-national governments or local government. Fiscal decentralisation theories mostly based on Richard Musgrave’s (1939) functions of government. He defined three roles: stabilisation, allocation and distribution whereas, only the allocation function seems to be appropriate to fiscal decentralisation theory. Because these three functions are not equally suitable for all level of governments and it is necessary for efficiency that each function is properly matched to the level. It is a step forward towards more responsive and efficient governance if the decentralisation is done properly [Oates (1972)]. The logic behind fiscal decentralisation is accountability and efficiency; the smaller organisations are more fragile for accountability than the larger ones. However, decentralisation has not always been effective in the provision of service delivery and hardly accountable due to lack of community participation. If there is no spill over effects and in the absence of diseconomies of scale it could be effective and efficient. The sub-national governments where the externalities are internalised and scale economies are acceptable fiscal responsibilities should be assigned [Rodden, et al. (2003)]. The sub-national governments are much closer to the people and they are better informed to respond according to their demands of goods and services [Hayek (1945); Qian and Weingast (1997)]. Service deliveries are highly dependent on transfers from central governments. It is necessary to increase the revenue autonomy of sub-national governments and it is linked with the service delivery in social sector [Elhiraika (2007)]. Lower level of governments is closer to the people and much aware of the preferences of localities. Service deliveries should be located at the lowest level because decentralised provision of services increases the economic welfare [Oates (1999)].

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Assunção, Tâmara Verdino Morais, Denize Azevêdo, Ana Vitória Lima Ferreira, Joane Souza dos Santos et Edson Leão dos Santos. « Prevalência dos transtornos mentais comuns em homens docentes da Universidade Estadual de Feira de Santana e associação com atividade física em tempo de lazer ». Concilium 22, n^o 6 (2 novembre 2022) : 362–75. http://dx.doi.org/10.53660/clm-536-621.

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Este trabalho tem como principal objetivo analisar a prevalência de transtornos mentais comuns em homens docentes da Universidade Estadual de Feira de Santana e a associação com a prática de Atividade Fisica em tempo de lazer. Trata-se de um estudo epidemiológico de corte transversal; os instrumentos para a coleta da pesquisa foram os questionários sobre características sócio demográficas, nível de Atividade Física em tempo livre (AFTL), Sintomas Psiquiátricos Não-Psicóticos-SRQ20 e Instrumento de Investigação de Qualidade de Vida: WHOQOL- Bref. A análise verificou que os TMC apresentam associação estatisticamente significante (p<0, 05) com a situação conjugal, cor/raça da pele, faixa etária, renda mensal e anos completos de estudo e associação estatisticamente significante, e p-valor = 0,033, entre o nível de atividade física em trabalhadores docentes. Além disso altas horas de trabalho, precariedade e fatores econômicos podem influenciar na prática atividades de lazer dos docentes. Os resultados mostram a necessidade de criar estratégias para prevenção da saúde fisica e mental desses profissionais.

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Syukur, Syukur, Muhammad Anas et Rosliana Eso. « Analisis Variasi Temperatur Aktivasi Terhadap Morfologi Permukaan Arang Aktif Tandan Aren (Arenga Pinnata MEER) Dengan Agen Aktivasi Potasium Silikat (K2SiO3) ». Jurnal Penelitian Pendidikan Fisika 5, n^o 3 (10 septembre 2020) : 249. http://dx.doi.org/10.36709/jipfi.v5i3.13979.

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Penelitian ini bertujuan untuk mengetahui morfologi permukaan arang aktif yang diaktivasi secara kimia dengan agen aktivasi potassium silikat (K2SiO3) dan secara fisika dengan variasi temperatur aktivasi. Karbon aktif tandan aren diperoleh dari tahap karbonasi pada suhu (300 oC -400 oC) dan perendaman dengan K2SiO3 selama 12 jam serta aktivasi fisika selama 30 menit dengan variasi temperatur 600oC,700oC, dan 800 oC. morfologi permukaan arang aktif dikarakterisasi menggunakan SEM dan di analysis menggunakan Software Image-J untuk mengetahui luas permukaan pori. Dari analisis, diperoleh luas pori permukaan arang aktif yang hanya diaktivasi secara kimia sebesar 510 nm. Sedangkan dengan aktivasi kimia dilanjutkan dengan pemanasan pada temperatur 600 oC,700 oC, dan 800 oC memiliki luas pori permukaan masing-masing sebesar 535 nm, 628 nm, dan 520 nm. Hasil analisis menunjukan luas pori permukaan pada karbon aktif yang paling besar terdapat pada aktivasi 700 oC yang mencapai 628 nm dan dikategorikan dalam macropori.

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Costa Filho, Adonias Evaristo da. « Fiscal policy and expectations in Brazil ». Economia Aplicada 22, n^o 3 (28 novembre 2018) : 27–52. http://dx.doi.org/10.11606/1980-5330/ea128459.

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This paper studies the effects of fiscal news on the Brazilian economy, building on the new literature that seeks to identify fiscal policy shocks through information from professional forecasts. I build a term structureof primary balance expectations in Brazil, and estimate fiscal reaction functions for different maturities. Primary balance forecasts are decomposed into an expected and unexpected component, based on predicted and residuals obtained from the reaction functions. Expected and unexpected fiscal news are identified respectively as the first factor of the predicted and residual series from the reaction functions, aiming to capture the news that are likely to persist over the forecast horizon. Although with substantial uncertainty, fiscal tightening news induce a short-lived increase in growth, fall in inflation, decline in the real wage and a depreciation of the real exchange rate.

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Fatima, Meahnaz, et Qazi Masood Ahmad. « Political Economy of Fiscal Reforms in the 1990s ». Pakistan Development Review 40, n^o 4II (1 décembre 2001) : 503–18. http://dx.doi.org/10.30541/v40i4iipp.503-518.

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Throughout the decade of the 1990s, major emphasis in Pakistan remained on fiscal reform as a part of the reform programmes undertaken by the various governments of Pakistan. Fiscal reform assumes significance considering the high budget deficits that Pakistan has been experiencing. These have added to Pakistan’s total debt burden in general and external debt in particular. Increase in the burden of debt adds to debt-servicing expenditure which further feeds back into the issue of high fiscal deficit. Debt-servicing increased to almost 47 percent1 by the middle of the decade of 1990s and comprised 8.3 percent of the GDP, up from less than 1 percent mid-1960s. Pakistan’s external debt at over $32 billion2 in 1998 was 41 percent of its GNP which was amongst the highest in the South Asian region with India’s at 20 percent of GNP in the same year and Sri Lanka’s also at 41 percent3 of its GNP. In this paper, we attempt to explore the rationale behind the emphases on the improvement in both the deficit-to-GDP and the tax-to-GDP ratios that have remained the cornerstones of Pakistan’s fiscal reform effort in the decade of the 1990s. Section 2 is a discussion of the extent of successes and failures of the fiscal reform effort thus far and explores the relationship between tax generation and budget deficit. Section 3 discusses the impact of expenditures on budget deficit. Section 4 shows the rise in dependence on external sources of financing. Section 5 gives the conclusions.

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Barbosa, Leandro Mendes, et Fabiana Fontes Rocha. « Transferências intergovernamentais : o papel do contexto institucional para a sustentabilidade das dívidas estaduais ». Economia Aplicada 24, n^o 1 (1 mars 2020) : 79–100. http://dx.doi.org/10.11606/1980-5330/ea151089.

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O objetivo deste artigo é verificar se a sustentabilidade fiscal dos estados brasileiros durante o período de 2001 a 2015 é afetada pelo sistema de transferências intergovernamentais. Os resultados indicam que a dívida pública não é sustentável e que ausência de sustentabilidade independe da inclusão/exclusão das transferências. Os efeitos, contudo, são heterogêneos. Os estados das regiões Sul e Sudeste, geralmente pagadores líquidos de transferências, não atendem a condição de sustentabilidade quando o saldo primário usual é utilizado, passando a atendê-la quando é avaliado o saldo primário exclusive as transferências. Já os demais estados demonstram grande fragilidade fiscal, não atendendo a condição de sustentabilidade sob nenhuma circunstância. Eles não mostram desempenho fiscal adequado nem mesmo quando são incluídas as transferências, apesar de serem beneficiários líquidos de recursos.

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Prado, Pedro Henrique Martins, et Cleomar Gomes da Silva. « Lei de Wagner, Ilusão Fiscal e Causalidade entre Receitas e Despesas : Uma Análise das Finanças Públicas Brasileiras ». Economia Aplicada 22, n^o 2 (4 juin 2018) : 115–40. http://dx.doi.org/10.11606/1980-5330/ea133508.

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Este estudo investiga a dinâmica dos gastos do governo brasileiro baseando-se em três abordagens: a Lei de Wagner, a Ilusão Fiscal e o nexo causal com as receitas. Para o período 1997T1-2013T4 foram estimados Modelos Autorregressivos de Defasagens Distribuídas (ARDL) aplicados ao arcabouço da cointegração. Os resultados indicaram: i) indícios contra a validade da Lei de Wagner; ii) presença de Ilusão Fiscal, relacionada à existência de tributação indireta; iii) relação diferenciada da causalidade receitas-despesas, a depender da desagregação dos gastos públicos; iv) relação positiva entre salário mínimo real e dinâmica das despesas.

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IUDOP. « salvadoreños ante las medidas de política fiscal y opiniones sobre la coyuntura política ». ECA : Estudios Centroamericanos 47, n^o 529-530 (31 décembre 1992) : 1071–82. http://dx.doi.org/10.51378/eca.v47i529-530.7158.

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Aqeel, Anjum, et Mohammed Nishat. « The Twin Deficits Phenomenon : Evidence from Pakistan ». Pakistan Development Review 39, n^o 4II (1 décembre 2000) : 535–50. http://dx.doi.org/10.30541/v39i4iipp.535-550.

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Like most developing countries a steady budget deficit in Pakistan is the primary cause of all major ills of the economy. It has varied between 5.4 to 8.7 percent during last two decades. On the other hand the current account deficit varied between 2.7 to 7.2 percent during the same period. The variations in fiscal policy can lead to predictable developments in an open economy’s performance on current account, remains a controversial issue. An important aspect of this issue concerns what is termed as twin deficit analysis, according to which fiscal deficits and current account balances are very closely related so that reductions in the former are both necessary and sufficient to obtain improved performance in the later. Theoretical work on the relationship that exist between variations in fiscal policy and the current account balance has been based upon two types of models. These models are constructed from postulated behavioural relationships that purport to describe how the economy works in aggregate without explaining the behaviour of agents who make up the economy [Mundel (1963); Branson (1976); Dornbusch (1976); Kawai (1985) and Marston (1985)]. The second type of model, derives the important macroeconomic relationships from the microfoundations of individual optimising behaviour [Dixit (1978); Neary (1980); Obstfeld (1981); Persson (1982); Kimbrough (1985); Frenkel and Razin (1986); Cuddington and Vinals (1985, 1986a) and Moore (1989)]. However, both of these approaches have yielded divergent results.

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Do Monte Silva, Lucas, et Leonardo Do Monte Silva. « FUTEBOL-EMPRESA : ANÁLISE DA LEI DE RESPONSABILIDADE FISCAL DO FUTEBOL BRASILEIRO ». Revista Direito e Política 11, n^o 2 (2 août 2016) : 508. http://dx.doi.org/10.14210/rdp.v11n2.p508-533.

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O presente trabalho visa a expor as mudanças trazidas pela Lei de Responsabilidade Fiscal do Esporte - LRFE e suas principais consequências no futebol brasileiro. Objetiva-se, por meio da óptica do futebol-empresa, observar se e, caso positivo, como e de que maneira a referida lei poderá produzir efeitos no sentido da modernização do futebol e da profissionalização de sua gestão, não apenas no sentido de promover governança, mas também em sua gestão fiscal. Por meio do método hipotético-dedutivo e da metodologia bibliografia e documental, tem-se como objetivos específicos analisar três pontos principais da LRFE: a) o Programa de Modernização da Gestão e de Responsabilidade Fiscal do Futebol Brasileiro - Profut, verificando as condições necessárias para que as entidades desportivas dele façam parte, bem como dos pressupostos para o refinanciamento de dívidas perante a União; c) a influência que a ideia de fair-play financeiro possui nessa lei; e c) analisar os incentivos à governança desportiva, mais especificamente, por meio da responsabilização solidária e ilimitada dos dirigentes por determinadas situações dispostas em lei, que configuram gestão temerária, como no caso de desvio de finalidade e a criação de risco excessivo e irresponsável para o patrimônio do clube. Observa que a União, no caso vertente, funciona como verdadeira credora, uma vez que permite o parcelamento das dívidas, mas, como contraprestação, exige diversas medidas fundamentais para a modernização do esporte no Brasil.

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Teixeira, Caroline Reis, et Enlinson Mattos. « Competição política e a resposta fiscal para municípios do Brasil ». Economia Aplicada 25, n^o 4 (23 novembre 2021) : 545–80. http://dx.doi.org/10.11606/1980-5330/ea158362.

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Este artigo utiliza a metodologia de regressão em descontinuidade sharp para investigar se competição política afeta alocação dos gastos públicos entre municípios do Brasil. Os dados das eleições de 2004 a 2016 sugerem que o nível de competição política parece ter se alterado ao longo dos ciclos eleitorais, uma vez que encontramos a migração de votos para candidatos mais competitivos menos intensa do que o descrito na literatura (Fujiwara 2011, Chamon et al. 2017). Adicionalmente encontramos evidências de que municípios com eleições mais competitivas reduziram seus gastos administrativos (menos salientes) em anos de eleição.

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Affandy, Harry. « Integrasi Nanoteknologi Dalam Pembelajran Di Era Society 5.0 : Kajian dari Perspektif Pembelajaran Fisika ». Jurnal Materi dan Pembelajaran Fisika 10, n^o 2 (30 octobre 2020) : 95. http://dx.doi.org/10.20961/jmpf.v10i2.46463.

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Marinho, M. V. M., R. M. F. Figueirêdo, A. J. M. Queiroz, V. M. S. Santiago et J. P. Gomes. « ANÁLISE FISICO-QUÍMICA E SENSORIAL DE IOGURTE DE LEITE DE CABRA COM POLPA DE UMBU ». Revista Brasileira de Produtos Agroindustriais 14, Especial (30 décembre 2012) : 497–510. http://dx.doi.org/10.15871/1517-8595/rbpa.v14nespecialp497-510.

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Sánchez Pardo, José Carlos. « Sobre las bases económicas de las aristocracias en la Gallaecia suevo-visigoda (ca. 530-650 d.C). Comercio, minería y articulación fiscal ». Anuario de Estudios Medievales 44, n^o 2 (27 novembre 2014) : 983–1023. http://dx.doi.org/10.3989/aem.2014.44.2.10.

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Yulina, Henly, Rina Devnita et Rachmat Harryanto. « Pengaruh Terak Baja dan Bokashi Sekam Padi terhadap Kemantapan Agregat dan BiomassaTanaman Jagung pada Andisol, Lembang ». Agro Wiralodra 1, n^o 1 (1 janvier 2018) : 17–20. http://dx.doi.org/10.31943/agrowiralodra.v1i1.156.

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Andisol mempunyai sifat fisika tanah yang baik, namun bermasalah dengan retensi P. Pemberian amelioran untuk mengurangi retensi P, diharapkan dapat mempertahankan bahkan meningkatkan parameter fisika tanah tersebut. Penelitian bertujuan untuk mengetahui interaksi terak baja dengan bokashi sekam padi terhadap kemantapan agregat dan biomassa tanaman jagung manis pada Andisol Lembang. Penelitian menggunakan Rancangan Acak Kelompok Pola Faktorial dengan dua faktor. Faktor pertama terak baja dan faktor kedua bokashi sekam padi masing- masing 4 taraf : 0%, 2,5%, 5,0%, dan 7,5%, diulang dua kali. Hasil penelitian menunjukkan bahwa terdapat interaksi antara terak baja dengan bokashi sekam padi terhadap kemantapan agregat tanah pada jagung manis setelah panen dan biomassa tanaman jagung manis. Kombinasi dosis 5,0% terak baja dan 7,5% bokashi sekam padi memberikan hasil terbaik terhadap kemantapan agregat tanah pada jagung manis setelah panen dan biomassa tanaman jagung manis, kombinasi 2,5% terak baja dan 7,5% bokashi sekam padi memberikan hasil terbaik.

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Martinez, A. L., et R. F. Silva. « Agressividade Fiscal e o Custo de Capital de Terceiros no Brasil ». Revista de Gestão, Finanças e Contabilidade 7, n^o 1 (18 janvier 2017) : 240–51. http://dx.doi.org/10.18028/2238-5320/rgfc.v7n1p240-251.

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Aryani, Farida. « Aplikasi Metode Aktivasi Fisika dan Aktivasi Kimia pada Pembuatan Arang Aktif dari Tempurung Kelapa (Cocos nucifera L) ». Indonesian Journal of Laboratory 1, n^o 2 (6 avril 2019) : 16. http://dx.doi.org/10.22146/ijl.v1i2.44743.

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Kebutuhan arang aktif di Indonesia semakin meningkat, seiring dengan kemajuan teknologi dan industri di tanah air. Kebutuhan yang meningkat ini harus didukung pula oleh peneliti dan pengusaha yang berkecimpung dibidang arang aktif agar dapat memproduksi arang aktif yang bermutu baik dari segi kualitas maupun kuantitasnya. Dalam rangka mengembangkan metode pembuatan arang aktif dilaboratorium maka dilakukan penelitian pembuatan arang aktif dengan menggunakan dua metode aktivasi yaitu metode aktivaasi fisika dan metode aktivasi kimia. Tujuan dari penelitian ini adalah untuk mengetahui evektivitas dari metode aktivasi fisika dan kimia pada pembuatan arang aktif tempurung kelapa. Aktivasi fisika dilakukan dengan pembakaran pada suhu 500° C selama 4 jam, sedang aktivasi kimia dilakukan dengan melakukan perendaman menggunakan larutan NaOH 0,2 N selama 18 jam. Pengujian kualitas mengacu pada SNI 06-3730-1995 tentang syarat mutu dan pengujian arang aktif. Hasil Analisis arang aktif metode aktifasi fisika diperoleh rendemen sebesar 86.7%, kadar abu 8,46%, kadar air 6,0%, kadar zat mudah menguap 37,12%, dan daya serap iodium sebesar 555,32mg/g. Metode aktifasi kimia menghasilkan rendemen sebesar 63,7%, kadar abu 0,75%, kadar air 3,6%, kadar zat mudah menguap 35,06%, dan daya serap iodium sebesar 317,25mg/g.

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Arruda, Elano Ferreira, Felipe De Sousa Bastos et João Paulo Rios e. Silva. « Choques fiscais e salários reais : uma análise para os estados brasileiros ». Economia Aplicada 22, n^o 4 (1 décembre 2018) : 151–76. http://dx.doi.org/10.11606/1980-5330/ea133068.

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Os efeitos da política fiscal sobre os salários reais, tanto em sua abordagem teórica quanto na empírica, não são consensuais. Este trabalho procura contribuir com a análise dos efeitos de choques fiscais sobre os salários reais para os estados brasileiros considerando as despesas orçamentárias, correntes e de investimento. Os resultados são extraídos das funções de impulso resposta, obtidas de modelos VAR em painel. As evidências apontam para o impacto positivo das despesas sobre PIB e salários reais. Esses resultados indicam que a síntese novo keynesiana parece explicar melhor a resposta do mercado de trabalho dos estados brasileiros a choques fiscais.

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Shirazi, Nasim Shah, Muhammad Ilyas et Mehboob Ahmed. « Redistributive Effects of Fiscal Policy across the Income Groups in the Urban-Rural Areas of Pakistan ». Pakistan Development Review 40, n^o 4II (1 décembre 2001) : 519–33. http://dx.doi.org/10.30541/v40i4iipp.519-533.

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There exist a large number of studies related to the estimates of government budgetary redistributive effects and its related problems with regard to different countries of the world.1 Studies of the impacts of government expenditures and taxes in Pakistan have been conducted within the framework of either incidence of taxes or the impact of expenditures across the income groups. The studies carried out by Azfar (1972); Jeetun (1978); Alauddin and Raza (1981) Malik and Saqib (1985, 1989) cover different aspects of taxation—tax incidence, progressivity or regressivity of the tax system across the income groups/individuals and regions. These studies did not discuss the expenditure side of the budget. Shirazi (1996) analysed the impact of government transfer programmes (Zakat and Ushr) across the income deciles. Ghaus (1989) studied the incidence of provincial and municipal government service-related expenditure benefits in Karachi metropolitan and therefore, the scope of her study was limited to one city only. Despite the existence of a rich bibliography on the subject of government redistrbutive budgetary effects and its related problems, no study is available which covers the overall redistributive impacts of government budgetary policy in Pakistan. This study explores the impacts of government expenditures and taxes on the distribution of income across various income groups along with net fiscal impacts in the urban-rural areas of Pakistan. The rest of our study is organised as follows. In the following section, Part II, we describe the methodology and data set. In Part III, the results of the study are presented. The Part IV concludes the paper.

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Fei, Jiaming. « Analysis of EMU as a Viable Common Currency Area ». BCP Business & ; Management 18 (13 avril 2022) : 28–33. http://dx.doi.org/10.54691/bcpbm.v18i.532.

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The euro crisis has significantly influenced Europe's progress, but many experts continue to doubt the European Monetary Union's long-term viability. Those without independent monetary policy will be unable to support their economies through currency devaluation if an economic crisis occurs. Countries that are not experiencing a situation would also be affected. Overall, the EMU benefits individual countries while also benefiting the entire EU. Each nation has distinct benefits from utilizing the euro, notably during the financial crisis. A monetary union without a fiscal union would be a catastrophe, but a severe enough problem would motivate European countries to move closer together. The European Central Bank has also implemented a massive bond-buying program to keep borrowing rates low. The eurozone has been able to respond to the consequences of the coronavirus outbreak reasonably rapidly. The research conclusion of this paper indicates that during the euro's implementation, countries' cooperation and development should be bolstered, the issue of benefit-sharing should be thoroughly investigated, an exchange and cooperation mechanism between countries should be established under the unified currency system, and a community of interests should be established.

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Vidika A., Desak Putu Risky, Ni Putu Rahayu Artini et I. Wayan Tanjung Aryasa. « PENELITIAN PENDAHULUAN KUALITAS AIR TANAH DI BANJAR SUWUNG BATAN KENDAL, KELURAHAN SESETAN, KOTA DENPASAR ». Jurnal Ilmiah Medicamento 3, n^o 1 (30 mars 2017) : 39–43. http://dx.doi.org/10.36733/medicamento.v3i1.1050.

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Sumber air di daerah Br. Suwung Batan Kendal sebagian besar berasal dari sumur bor yang kemudian digunakan untuk berbagai keperluan rumah tangga. Penelitian ini bertujuan untuk mengetahui kualitas air tanah milik penduduk dan memberikan informasi awal tentang kualitas air tanah yang tinggal disekitar daerah Banjar Suwung Batan Kendal. Pemeriksaan kualitas air tanah meliputi pemeriksaan parameter fisika antara lain suhu dan TDS serta parameter kimia antara lain pH, kesadahan, dan alkalinitas. Berdasarkan Peraturan Gubernur Bali No. 16 Tahun 2016, air tanah di wilayah Banjar Batan Kendal, Desa Suwung Kangin, Kecamatan Denpasar Selatan, Denpasar dapat digolongkan ke dalam baku mutu kelas I, yaitu air yang diperuntukkan dapat digunakan untuk bahan baku air minum, karena parameter fisika (suhu dan TDS) dan kimia (pH, kesadahan, dan alkalinitas) yang diuji berada di bawah ambang batas maksimum yang diijinkan, namun jika dibandingkan dengan PERMENKES RI No. 492/MENKES/PER/IV/2010 tentang Persyaratan Kualitas Air Minum, air tanah di wilayah Banjar Batan Kendal tidak layak diperuntukkan untuk air minum karena parameter fisika berupa kadar TDS (Total Dissolve Solid) telah melebihi batas maksimum yang diijinkan, yaitu 500 mg/L.

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Shah, Anwar. « Federalism Reform Imperatives, Restructuring Principles and Lessons for Pakistan ». Pakistan Development Review 36, n^o 4II (1 décembre 1997) : 499–536. http://dx.doi.org/10.30541/v36i4iipp.499-536.

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In spite of several decades of sustained growth, Pakistan remains in the company of "failed" states on account of its quality of governance. This paper presents an institutional framework for improving the quality of governance in Pakistan. This framework suggests that a major challenge facing the public sector in Pakistan is to harmonise its authorising environment and operational capacity with its mission and values. It provides a broad outline of how such a difficult task can be accomplished. The paper provides an analysis of the fiscal federalism dimensions of the authorising environment and presents directions for reform. The paper recognises various political, bureaucratic and institutional impediments that stand in the way of such reform. Finally, the paper distils lessons on institutional reform of relevance to Pakistan and other non-industrialised countries. .

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Yulina, Henly, Rachmat Harryanto et Rina Devnita. « Respon Air Tersedia dan Bobot Isi Tanah pada Tanaman Jagung Manis dan Brokoli terhadap Kombinasi Terak Baja dan Bokashi Sekam Padi pada Andisol, Lembang ». Agrikultura 29, n^o 2 (11 août 2018) : 66. http://dx.doi.org/10.24198/agrikultura.v29i2.19248.

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ABSTRACTResponse of water available and soil bulk density on sweet corn and broccoli of steel slag and husk bokashi combination on Andisol LembangThe objective of this research was to find out responses of water available and soil bulk density on sweet corn and broccoli of steel slag and husk bokashi combination on Andisol Lembang. This study used a randomized block design factorial with two factors. The first factor was steel slag and the second factor was husk bokashi. Each factor onsisted of 4 levels of 0%, 2.5%, 5.0% and 7.5% with two replications. The result showed there was not interaction between steel slag and husk bokashi on water available and soil bulk density on sweet corn and broccoli. Bokashi of husk has an independent effect to water available on sweet corn while bokashi of husk has an independent effect to soil bulk density on sweet corn and broccoli.Keywords: Steel slag, Bokashi of husk, Soil physical characteristic, Sweet corn, BroccoliABSTRAKAndisol mempunyai sifat fisika tanah yang baik, namun bermasalah dengan retensi P. Pemberian amelioran untuk mengurangi retensi P, diharapkan dapat mempertahankan bahkan meningkatkan parameter fisika tanah tersebut. Penelitian bertujuan untuk mengetahui respon air tersedia dan bobot isi tanah pada tanaman jagnung manis dan brokoli terhadap kombinasi terak baja dengan bokashi sekam padi pada Andisol Lembang. Penelitian menggunakan Rancangan Acak Kelompok Pola Faktorial dengan dua faktor. Faktor pertama terak baja dan faktor kedua bokashi sekam padi masing- masing 4 taraf yaitu 0%, 2,5%, 5,0%, dan 7,5%, diulang dua kali. Hasil penelitian menunjukkan bahwa tidak terjadi interaksi antara terak baja dengan bokashi sekam padi terhadap air tersedia dan bobot isi pada tanaman jagung manis dan brokoli. Bokashi sekam padi berpengaruh mandiri terhadap air tersedia pada jagung manis, sedangkan bokashi sekam padi berpengaruh mandiri terhadap bobot isi tanah pada jagung manis dan brokoli.Kata Kunci: Terak baja, Bokashi sekam padi, Ketersediaan air, Bobot isi, Jagung manis, Brokoli

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Díaz Castro, Javier, Whiter Smith Parrado Rincon, Sary Estefany Moya Martínez, Karent Jouliet Saénz Peña et María Paula Cepeda Vigoya. « Perfil profesional del revisor fiscal y el auditor respecto a la NIA 500 ». Revista GEON (Gestión, Organizaciones y Negocios) 3, n^o 2 (1 juillet 2016) : 6–13. http://dx.doi.org/10.22579/23463910.55.

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El estudio de la NIA 500 y el perfil profesional del revisor fiscal y el auditor en ésta, se ha dividido en dos ámbitos principales, uno relacionado con su función procedimental en la Auditoría y otro orientado en el perfil profesional, el cual hace referencia a las aptitudes que deberá adquirir el auditor para cumplir con lo establecido por la normatividad a entrar en vigor. Justificación: la realización de éste estudio surge con la intención de indagar a cerca del nivel de actualización y capacitación en el ejercicio de la profesión. Tiene una connotación teórico-práctica. Antecedentes: a nivel Latinoamérica se denota un desarrollo normativo superior en países como México y Costa Rica, Colombia por su parte, se encuentra en periodo de transición y preparación al respecto. Metodología: implementa un diseño no experimental de corte transversal, es de alcance descriptivo y de tipo documental y correlacional. Resultados: se muestra el análisis de la información de manera gráfica y el estudio entre las variables de correlación. Conclusiones: al trabajo investigativo se le atribuye comprensivo, coherente y pertinente como instrumento en el proceso de capacitación y actualización de la profesión.

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Yulina, Henly, Rina Devnita et Rachmat Harryanto. « PENGARUH TERAK BAJA DAN BOKASHI SEKAM PADI TERHADAP KEMANTAPAN AGREGAT, BIOMASSA TANAMAN SERTA KORELASINYA PADA TANAMAN BROKOLI DI TANAH ANDISOL LEMBANG ». Jagros : Jurnal Agroteknologi dan Sains (Journal of Agrotechnology Science) 2, n^o 2 (1 juin 2018) : 69. http://dx.doi.org/10.52434/jagros.v2i2.436.

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Andisol mempunyai sifat fisika tanah yang baik, namun bermasalah dengan retensi P. Pemberian amelioran untuk mengurangi retensi P, diharapkan dapat mempertahankan bahkan meningkatkan parameter fisika tanah tersebut. Penelitian bertujuan untuk mengetahui interaksi terak baja dengan bokashi sekam padi terhadap kemantapan agregat, biomassa tanaman, serta hubungan kemantapan agregat dan biomassa tanaman brokoli pada Andisol Lembang. Penelitian menggunakan Rancangan Acak Kelompok Pola Faktorial dengan dua faktor. Faktor pertama terak baja dan faktor kedua bokashi sekam padi masing- masing 4 taraf : 0%, 2,5%, 5,0%, dan 7,5%, diulang dua kali. Hasil penelitian menunjukkan bahwa tidak terdapat interaksi antara terak baja dengan bokashi sekam padi terhadap kemantapan agregat tanah dan biomassa tanaman, namun terdapat hubungan antara kemantapan agregat dan biomassa tanaman brokoli. Kata kunci : terak baja, bokashi sekam padi, kemantapan agregat, biomassa tanaman brokoli, Andisol

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Solano-Becerra, Eduardo, Carmen Yaneth Peñaranda-Martínez et Otto German Parada-Rivera. « Identificación y caracterización de los eslabones, actores y agentes de la cadena productiva forestal madera muebles de la región norte de santander ». Respuestas 14, n^o 1 (5 mai 2016) : 66–76. http://dx.doi.org/10.22463/0122820x.531.

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El objetivo de este estudio fue realizar la identificación y caracterización de los eslabones, actores y agentes de la cadena forestal madera - muebles en el municipio de San José de Cúcuta y los corregimientos de San Faustino y Agua Clara, de julio del 2.006 a julio del 2.007, se utilizó una metodología descriptiva y participativa, a través de un diagnóstico que permitió la identificación y caracterización de una muestra de 96 actores pertenecientes a los eslabones forestal, depósitos e intermediarios, transformadores y comercializadores, a quienes a partir de diciembre del 2.006 se les aplicó el instrumento para recolección de información, evaluando las variables de ubicación geográfica, aspectos legales, actividad económica, actividades de silvicultura, procesos de fabricación, tecnología existente, asociatividad y canales de distribución. Como resultado del trabajo de investigación, se evidenció la desarticulación existente en los todos los eslabones de la cadena productiva forestal madera muebles, lo cual ha generado una explotación inadecuada del bosque, de sus productos y de los procesos de transformación para desarrollar valor agregado. Deficiente conocimiento técnico en el manejo silvicultural del eslabón forestal. Carencia de asociatividad y cultura individualista. Cumplimiento parcial de normatividad comercial, laboral y fiscal. Tecnología obsoleta en transformación de materia prima generando desperdicios que afectan la productividad y competitividad de este eslabón. Alta intermediación entre los eslabones produciendo encarecimiento del costo de la materia prima y acaparamiento de la misma.Palabras Clave: Cadena Productiva, Uso del bosque, Madera , Muebles

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Ahmad, Qazi Masood, et S. Moquet Ahsan. « Tax Concessions and Investment Behaviour ». Pakistan Development Review 36, n^o 4II (1 décembre 1997) : 537–62. http://dx.doi.org/10.30541/v36i4iipp.537-562.

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The Government of Pakistan, like many other developing countries, has opted for tax holidays as an important fiscal measure to encourage rapid industrialisation in the backward areas. This concession is also supplemented by several other economic and non-economic measures including import duty, and depreciation allowances. Mintz (1990) discusses the efficacy of tax holidays in the presence of accelerated depreciation allowances concludes that tax holidays which are designed to increase capital formation may end up penalising capital formation. Mintz’s (1990) conclusion is based on the assumption that if the assets are long-lived, and the income tax system allows deductibility of accelerated depreciation but cannot be deferred, then the tax holidays, by preventing depreciation deduction in the early period may actually penalise investment during the tax holiday period. If on the other hand the depreciation allowance is deferred till the end of tax holiday period, the tax system is genuinely generous and provides a real incentive for capital formation.

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Ladd, Helen F., et John D. Singleton. « The Fiscal Externalities of Charter Schools : Evidence from North Carolina ». Education Finance and Policy 15, n^o 1 (janvier 2020) : 191–208. http://dx.doi.org/10.1162/edfp_a_00272.

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A significant criticism of the charter school movement is that funding for charter schools diverts money away from traditional public schools. The magnitude of such adverse fiscal externalities depends in part on the nature of state and local funding policies. In this paper, we examine the fiscal effects of charter schools on both urban and nonurban school districts in North Carolina. We base our analysis on detailed balance sheet information for a sample of school districts that experienced substantial charter growth since the statewide cap on charters was raised in 2011. We find a large and negative fiscal impact in excess of $500 per traditional public school pupil in our one urban school district, which translates into an average fiscal cost of about $3,600 for each student enrolled in charter schools. We estimate comparable to somewhat larger fiscal externalities per charter school pupil for two nonurban districts.

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Jurlina Alibegović, Dubravka, Sabina Hodžić et Emira Bečić. « Limited Fiscal Autonomy of Croatian Large Cities ». Lex localis - Journal of Local Self-Government 16, n^o 1 (2 janvier 2018) : 107–28. http://dx.doi.org/10.4335/10.4335/16.1.107-128(2018).

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By using the OECD classification system, this paper explores to what level Croatian large cities control their tax revenues and specifies the ability of these authorities to introduce taxes and independently generate revenue. The index of fiscal control of Croatian large cities has been calculated and compared with that index of all remaining local government units. The results of our analysis show that in 2015 25 large cities had a slightly higher level of fiscal autonomy when compared with all remaining 531 local government units in Croatia.

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Alarcón García, Gloria, José Manuel Mayor Balsas et Edgardo Arturo Ayala Gaytán. « La participación ciudadana y el pago voluntario de los impuestos ». OBETS. Revista de Ciencias Sociales 16, n^o 2 (28 juillet 2021) : 227. http://dx.doi.org/10.14198/obets2021.16.2.01.

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Prácticamente la totalidad de los trabajos sobre cumplimiento tributario que han tenido presente a la participación ciudadanía se han limitado a analizar las diferencias entre residir o no en un sistema de democracia directa. Sin embargo, este hecho deja al margen la propia participación individual, dado que solo se considera la existencia de oportunidades para participar. Con el presente trabajo se pretende dar un pequeño paso aportando nueva evidencia empírica. Partiendo de una muestra de 530 observaciones y mediante un modelo probit se concluye que los individuos que participan activamente en la vida pública muestran una mayor conciencia fiscal.

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Kamdina, Lyudmila, et Ol'ga Simchenko. « Economic Efficiency Assessment of Oil Producers during the Transition to Added Income Tax ». Bulletin of Kemerovo State University. Series : Political, Sociological and Economic sciences 2022, n^o 4 (8 décembre 2022) : 529–35. http://dx.doi.org/10.21603/2500-3372-2022-7-4-529-535.

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Additional income tax depends on the financial result, not on the gross production indicators, as is the case of the mineral extraction tax. The authors described the advantages and disadvantages of the new fiscal regime of additional income tax and calculated it for the oil producing company Udmurtneft JSC. They also assessed the operation efficiency for the Arkhangelsk oil field under two fiscal regimes and concluded that the transition could eventually reduce the tax burden for the company. The article introduces a new model for efficient mineral extraction during transition to the additional income tax regime. The model provides economic efficiency through such indicators as taxable profit, net profit, capital investments, net cash flow, and new present value. A stress analysis revealed various factors that affect the tax value, i.e., the dependence of the new present value on the production level under two fiscal regimes, the management system complex, unit costs per 1 well and 1 ton of oil, the production level and specific costs for 1 well and 1 ton of oil, etc. The efficiency calculations and stress tests showed that the proposed model can be used to control the value of various indicators to achieve optimal new present values. Switching to profit-based tax was found feasible in terms of economic indicators: a higher new present value, a lower tax burden, and more profit, even with increasing costs.

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Harvey, Anna. « Fiscal Incentives in Law Enforcement ». American Law and Economics Review 22, n^o 1 (2020) : 173–210. http://dx.doi.org/10.1093/aler/ahaa001.

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Abstract In recent years, numerous observers have raised concerns about “policing for profit,” or the deployment of law enforcement resources to raise revenue rather than to provide public safety. However, identifying the causal effects of fiscal incentives on law enforcement behavior has remained elusive. In a regression discontinuity design implemented on traffic citation and accident data from Saskatchewan, Canada between 1995 and 2016, a fiscal rule reducing by 75% the share of traffic fine revenue captured by the province in towns above 500 in 1996 population is associated with increased rates of accidents, accident-involved vehicles, accident costs, and accident-related injuries in towns just above this threshold, relative to towns just below the threshold. Further, cited drivers in towns just below this threshold are given fewer days to pay their fines and are less likely to pay their fines on time, leading to higher risks of late fees and license suspensions. These findings suggest that fiscal incentives can indeed distort the allocation of law enforcement effort, with distributional consequences for both public safety and economic well-being.

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Nahtigal, Matjaz. « From Classical Toward Experimental Federalism : Different Pathways for a More Inclusive and Balanced European Union ». Lex localis - Journal of Local Self-Government 14, n^o 3 (31 juillet 2016) : 521–35. http://dx.doi.org/10.4335/14.3.521-535(2016).

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A growing number of scholars, academics and policy-makers advocate substantial reforms of the existing European institutional architecture. Advocates of deepening the European integration recommend that the optimal development of the European Union (EU) would be to establish a fully developed banking union, an advanced form of fiscal union and to ultimately achieve a political union based on common economic governance. Accordingly, the ideal scenario for European integration would be to adopt, to the largest possible extent, a path toward the classical federal model. Leaving aside the practical feasibility of such a development, the purpose of this article is to explore whether a direction toward the model of classical federalism is the only possible way forward for European integration. Comparative constitutionalism has developed several substantially different models of federalism. Therefore, this article explores other possible trajectories for European integration while pointing to the limitations of classical federalism. In the face of the protracted social and economic crises in many European member states and their regions, article also examines the possibilities of establishing cooperative or even experimental federalism as a new model for European integration.

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Handayani, Lia, Azwar Thaib, Nurhayati Nurhayati, Yayuk Astuti et Adi Darmawan. « Production and Characterization of Adsorbent from Oyster Shell (Crassostrea gigas) Using Physics and Chemical Activation with ZnCl2 and Its Application for Removal of Hexavalent Chromium ». Elkawnie 6, n^o 2 (30 décembre 2020) : 329. http://dx.doi.org/10.22373/ekw.v6i2.7333.

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Abstract: Oyster shell waste has been investigated as a raw material for making adsorbents that will be activated. Physical activation uses temperatures of 500 ºC, 600 ºC, 700 ºC, 800 ºC, 900 ºC and chemical activation uses ZnCl2 with a concentration of 1 %, 5 %, 10 % and 15 %. Based on the analysis of the characteristics that have been carried out for physically activated adsorbents, the oyster shell calcined at 800 ºC produces the best characteristics, it is a radius of 35.11 Å with a percentage of removal of 38.04 %, as well as the results of the FTIR, XRF and SEM analysis gives the best results among others. Whereas for chemically activated adsorbents, the use of activator ZnCl2 10% produces adsorbents with the best characteristics among others with a radius of 84.14 Å and removal percentage of 65.68 %, the best results for adsorbents activated using 10% ZnCl2 are also supported by analysis results given by FTIR, XRF, and SEM.Keywords: Adsorbent; BET; Cr6+; Oyster Shell Waste; XRF Abstrak: Cangkang tiram (Crassostrea gigas) telah diteliti sebagai bahan baku pembuatan adsorben yang akan diaktivasi secara fisika dan kimia. Pembuatan adsorben dengan aktivasi secara fisika menggunakan variasi suhu 500 ºC, 600 ºC, 700 ºC, 800 ºC dan 900 ºC. sedangkan aktivasi kimia yaitu menggunakan aktivator ZnCl2 menggunakan variasi konsentrasi 1 %, 5 %, 10% dan 15 %. Berdasarkan analisa karakteristik yang telah dilakukan untuk adsorben-adsorben yang telah diaktivasi secara fisika, cangkang tiram yang di kalsinasi pada suhu 800ºC menghasilkan karakteristik yang paling baik, yaitu radius pori-pori 35,11 Å dengan persentase penyisihan sebesar 38,04 %, begitu pula dengan hasil analisa FTIR, XRF dan SEM memberikan hasil terbaik diantara yang lain. sedangkan untuk adsorben-adsorben yang diaktivasi secara kimia, penggunaan aktivator ZnCl2 10% menghasilkan adsorben dengan karakteristik yang paling baik diantara lainnya dengan radius pori-pori 84,14 Å dan persentase penyisihan sebesar 65,68%, hasil terbaik untuk adsorben yang diaktivasi menggunakan ZnCl2 10 % juga didukung oleh hasil analisa dari FTIR, XRF dan SEM.

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Wardi, Roni, Musrifin Ghalib et Mubarak Mubarak. « Kondisi Fisika-Kimia Perairan Pulau Kabaena Kabupaten Bombana Sulawesi Tenggara ». Dinamika Lingkungan Indonesia 4, n^o 1 (12 janvier 2017) : 29. http://dx.doi.org/10.31258/dli.4.1.p.29-38.

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This research was conducted in December 2016 at Kabaena Island, Bombana Southeast Sulawesi which refers to data taken in August 2016. The aim the research is to provide an overview and information on the physical-chemical conditions of Kabaena waters. The method used in this study is a survey and determining the point of sampling by purposive sampling. Sampling physical-chemical parameters of waters us done at a distance of 500 meters from the beach towards the sea and the sample was measured in situ. Physical-chemical parameters were observed i.e. depth, brightness, turbidity, dissolved oxygen, salinity, acidity (pH), temperature, and flow. The results of show that physical-chemical parameters measured were 3-41 meters depth, water temperature ranged from 27oC – 32oC, salinity obtained in waters between 31‰ - 34‰, brightness values waters between 3 meters to 13 meters, the value of the degree of acidity 8, 24, dissolved oxygen concentration from 3.81 to 4.43 mg/l or 5.44 to 6.33 mg/l, turbidity levels are high at 0.97 NTU, and the velocity of 0.04 m/sec to 0, 62 m/sec with an average value of 0.19 m/sec. 3.2. Based on the research results physical-chemical parameters of the waters of Kabaena by comparison with Kepmen LH 2004, the condition of physical-chemical parameters of waters Kabaena still quite good to support the continuity of the life of the organism.

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Haryati, Umi, et Deddy Erfandi. « Perbaikan Sifat Tanah dan Peningktan Hasil Bawang Merah (Allium cepa grup Aggregatum) dengan Menggunakan Mulsa dan Bahan Pembenah Tanah ». Jurnal Hortikultura Indonesia 10, n^o 3 (31 décembre 2019) : 200–213. http://dx.doi.org/10.29244/jhi.10.3.200-213.

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Tanah di lahan kering merupakan lahan yang terdegradasi. Oleh karena itu diperlukan perbaikan kualitas tanah tersebut. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan mulsa dan bahan pembenah tanah dalam memperbaiki sifat fisik dan kimi tanah serta kaitannya dalam meningkatkan produksi bawang merah. Penelitian aplikasi mulsa dan pembenah tanah pada pertanaman bawang merah dilaksanakan pada bulan Maret sampai Juni musim tanam (MT) 2016 di Desa Bayongbong, Kecamatan Bayongbong, Kabupaten Garut, Provinsi Jawa Barat. Rancangan percobaan yang digunakan adalah petak terpisah (Split Plot Design) dengan 3 ulangan. Main plot adalah jenis mulsa yaitu: Tanpa mulsa (M-0), Mulsa plastik (M-1), dan Mulsa jerami (M-2) sedangkan sub-plot adalah: 1) Teknologi petani (B-1), 2) B-1+ NPK rekomendasi (B-2), 3) B-1 + 5 t ha-1 Dolomit (B-3), 4) B-1 + 5.0 5 t ha-1 Biochar (B-4), 5) B-1 + 5 5 t ha-1 Dolomit + 5.0 5 t ha-1Biochar (B-5). Hasil penelitian menunjukkan bahwa mulsa dan pembenah tanah memperbaiki sifat fisika tanah (retensi air, porositas dan agregasi tanah). Selain itu memperbaiki sifat kimia tanah (pH, Ca2+, K+, Ca-dd, K-dd, KB). Ada interaksi antara musa dan pembenah tanah terhadap hasil umbi bawang merah. Hasil umbi 18.35 t ha-1 didapatkan pada perlakuan mulsa plastik dengan teknologi petani dtambah 5 t ha-1 dolomit yang meningkatkan hasil sampai 57.8% dibandingkan kontrol, tanpa mulsa dengan teknologi petani. Kata kunci : hasil umbi, sayuran tropis, sifat fisika tanah, sifat kimia tanah

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Silva, Charlei Aparecido da. « TÉCNICA DE PESQUISA EM CLIMA URBANO COM FOCO NO SUBSISTEMA FISICO-QUIMICO ». Geography Department University of Sao Paulo, spe (24 octobre 2016) : 175. http://dx.doi.org/10.11606/rdg.v0ispe.121848.

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O objetivo do estudo é apresentar técnica de pesquisa em clima urbano com foco no subsistema físico-químico. Visa discutir um roteiro teórico-metodológico que valorize e incorpore a dinâmica climática da área de estudo, as condições dos tipos de tempo, as características do sítio urbano, o padrão construtivo, o processo de produção do espaço urbano e o uso do Handheld Laser Particle Counter modelo P311 da marca Airy Tecnology. De custo acessível o Handheld Laser Particle Counter modelo P311 apresenta-se como um equipamento de grande eficiência e passível de ser incorporado em estudos de clima urbano cujo escopo seja o subsistema físico-químico. Capaz de medir concentrações de partículas sólidas inaláveis em microgramas (0,5; 2,5 e 5,0 micrometros) o equipamento permite identificar níveis de poluição prejudiciais a saúde humana. O roteiro proposto é viável para estudos de clima urbano que tenham como objetivo identificar e mensurar a qualidade do ar de áreas das cidades, espacializar a poluição e/ou subsidiar a elaboração medidas mitigadores e de políticas públicas.

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Fida, Roberta, Elena Natali, Claudio Barbaranelli et Francesco Avallone. « La relazione tra il bullismo al lavoro e il benessere organizzativo ». PSICOLOGIA DELLA SALUTE, n^o 1 (mai 2011) : 33–50. http://dx.doi.org/10.3280/pds2011-001004.

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Il bullismo al lavoro viene riconosciuto come un importante fattore di rischio psicosociale che ha un effetto sia sulla salute psico-fisica che sulla soddisfazione eorganizzativo. In linea con queste ricerche, l'obiettivo del presente studio č quello di indagare gli effetti del bullismo al lavoro sul, soddisfazione, burnout e salute del lavoratore. Ad un campione di circa 500 lavoratori italiani (70% donne) di etŕ compresa tra i 21 e i 68 anni (Media = 40.6 anni; DS = 10.05) č stato somministrato un questionario self-report. Al fine di indagare se l'essere vittima di atti negativi abbia un effetto sulla soddisfazione,, burnout e sintomi psicosomatici č stato testato un modello di equazioni strutturali. I risultati confermano che il bullismo al lavoro ha un effetto sulle dimensioni indagate e che le vittime di bullismo al lavoro sono meno soddisfatte, meno attaccate all'organizzazione, e soffrono maggiormente di burnout e disturbi psicosomatici.

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Koestiari, Toeti. « KARAKTER BENTONIT TERPILAR LOGAM ALUMINIUM PADA VARIASI SUHU KALSINASI ». Molekul 9, n^o 2 (1 novembre 2014) : 144. http://dx.doi.org/10.20884/1.jm.2014.9.2.162.

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Penelitian ini bertujuan untuk mempelajari karakter bentonit terpilar logam aluminium pada berbagai suhu kalsinasi. Instrumen yang digunakan untuk melihat karakter fisiko-kimia adalah Spektrofotometer IR, X-ray Diffraction dan Gas Sorption Analyzer. Hasil yang diperoleh menunjukkan adanya persamaan dan perbedaan karakter dari B-Al yang dikalsinasi pada suhu 300, 400, dan 500 oC. Persamaan karakter ketiga B-Al terletak di daerah gugus fungsional pada bilangan gelombang 1636 cm-1 dan 3500-4000 cm-1, serta sesuai dengan hasil XRD untuk lapis SiO2 dan Al2O3 yang tidak mengalami perubahan pada harga d, maupun bentuk pori yang dihasilkan menggunakan GSA. Perbedaan suhu kalsinasi menyebabkan perbedaan bilangan gelombang di daerah sidik jari yaitu adanya pita tajam yang disebabkan oleh banyaknya ion Al3+ di antar lapis terutama pada suhu kalsinasi 500 oC. Jumlah ion Al3+ karena masuknya pemilar menyebabkan perbedaan luas permukaan ditunjukkan juga oleh GSA dengan harga radius pori dan luas permukaan tertinggi terletak pada B-Al/400oC. Dengan demikian bentonit terpilar Al pada suhu kalsinasi 400 oC merupakan hasil yang terbaik ditinjau dari karakter fisiko-kimia.

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HAYASAKI, SEITO. « The Unlikely Heroes of Progressive Taxation : CEOs’ Support for Bill Clinton’s Tax Increase Package in 1993 ». Journal of Policy History 35, n^o 2 (1 mars 2023) : 219–53. http://dx.doi.org/10.1017/s089803062200032x.

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AbstractOn August 10, 1993, President Bill Clinton signed the Omnibus Budget Reconciliation Act of 1993, one of the largest fiscal deficit-reduction packages in US fiscal history. This law raised the top individual income tax rate from 31% to 39.6%, which increased the average effective tax rate for high-income earners and shifted the federal fiscal balance from deficit to surplus by the end of the century. Given major business interest groups’ criticism of the Omnibus Budget Reconciliation Act of 1993’s heavy reliance on tax increases over spending cuts, how was the Democrat-controlled Congress able to pass this legislation? Drawing on archival evidence from the Clinton Presidential Library, this paper shows that the administration and Democratic committee chairs mobilized support from corporate CEOs, including Fortune 500 executives, asking them to lobby key legislators to support the bill. Thus, with business leaders’ support and lobbying efforts, the legislation was passed with a very slight majority.

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Yulina, Henly, Rina Devnita et Rachmat Harryanto. « Hubungan Porositas Tanah Dan Air Tersedia Dengan Biomassa Tanaman Jagung Manis Dan Brokoli Setelah Diberikan Kombinasi Terak Baja Dan Bokashi Sekam Padi Pada Andisol, Lembang ». Agro Wiralodra 2, n^o 2 (31 juillet 2019) : 36–42. http://dx.doi.org/10.31943/agrowiralodra.v2i2.16.

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Penelitian bertujuan untuk mengetahui hubungan antara porositas tanah dan air tersedia terhadap biomassa tanaman jagnung manis dan brokoli setelah diberikan kombinasi terak baja dan bokashi sekam padi pada Andisol Lembang. Penelitian menggunakan Rancangan Acak Kelompok Pola Faktorial dengan dua faktor. Faktor pertama terak baja dan faktor kedua bokashi sekam padi masing- masing 4 taraf : 0%, 2,5%, 5,0%, dan 7,5%, diulang dua kali. Hasil penelitian menunjukkan bahwa terdapat hubungan antara porositas tanah dan air tersedia dengan biomassa tanaman jagung manis dan brokoli, namun biomassa kedua tanaman tidak dipengaruhi oleh porositas tanah dan air tersedia tersebut namun dipengaruhi oleh faktor fisika tanah lain, seperti bobot isi dan kemantapan agregat tanah.

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Sakdiah, Halimatus, Fajrul Wahdi Ginting, Nimas Sri Rejeki et Agustina Miranda. « Pembelajaran STEAM Terhadap Keterampilan Proses Sains Ditinjau dari Sikap Ilmiah Mahasiswa pada Mata Kuliah Kajian Fisika Kejuruan ». Jurnal Penelitian Pendidikan IPA 8, n^o 5 (30 novembre 2022) : 2531–36. http://dx.doi.org/10.29303/jppipa.v8i5.2313.

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Pendidikan abad 21 menuntut mahasiswa untuk memiliki Keterampilan Proses Sains (KPS) agar mampu bersaing di dunia akademik dan dunia industri 5.0. KPS sendiri merupakan keterampilan yang diperlukan guna memecahkan masalah dengan mengikuti tahapan – tahapan ilmiah. Penerapan Pembelajaran pendekatan STEAM dengan menggunakan model pembelajaran Project Based Learning (PjBL) diharapkan menstimulus mahasiswa meningkatkan keterampilannya. Desain penelitian ini menggunakan One Group Pretest-Postest Design. Instrumen yang digunakan adalah tes untuk mengamati variable KPS dan non tes untuk mengamati sikap ilmiah. Analisis penelitian hipotesis menggunakan analisis ANAVA satu jalur. Hasil penelitian didapatkan terdapat pengaruh pembelajaran STEAM terhadap KPS mahasiswa dan terdapat perbedaan KPS mahasiswa yang memiliki sikap ilmiah tinggi, sedang dan rendah.

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Sugianto, Asep, et Tony Rahardinata. « STRUKTUR TAHANAN JENIS SISTEM PANAS BUMI DOLOK MARAWA-SUMATERA UTARA BERDASARKAN DATA AUDIO MAGNETOTELLURIK ». Buletin Sumber Daya Geologi 10, n^o 3 (8 novembre 2015) : 8–18. http://dx.doi.org/10.47599/bsdg.v10i3.144.

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Tahanan jenis batuan merupakan salah satu sifat fisika batuan yang dapat digunakan untuk menganalisis suatu sistem panas bumi. Salah satu metode yang dapat digunakan untuk menentukan nilai tahanan jenis batuan adalah metode audio magnetotellurik (AMT). Metode tersebut telah diaplikasikan di daerah panas bumi Dolok Marawa, Sumatera Utara untuk mendelineasi strukturtahanan jenis bawah permukaan yang berkorelasi dengan sistem panas bumi. Pengukuran AMT dilakukan pada 61 titik ukur yang membentuk 6 lintasan berarah baratdaya-timurlaut dengan jarak antar titik ukur sekitar 500 m hingga 1000 m. Hasil pemodelan AMT 2D memperlihatkan struktur tahanan jenis bawah permukaan yang membentuk suatu graben di sekitar mata air panas Tinggi Raja. Di bagian atas terdapat kelompok nilai tahanan jenis rendah <20 Ohm.m dengan ketebalan sekitar 500 m yang diinterpretasikan sebagai batuan ubahan (batuan penudung). Di bagian bawahnya terdapat kelompok nilai tahanan jenis lebih tinggi sekitar 30-100 Ohm.m yang diinterpretasikansebagai zona dengan temperatur tinggi (zona prospek). Secara lateral, zona tersebut dibatasi oleh kontras nilai tahanan jenis rendah dan tinggi di sebelah baratdaya, baratlaut, timurlaut, dan tenggara.

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Ridantami, Vemi, Bangun Wasito et Prayitno Prayitno. « PENGARUH TEGANGAN DAN WAKTU PADA PENGOLAHAN LIMBAH RADIOAKTIF URANIUM DAN THORIUM DENGAN PROSES ELEKTROKOAGULASI ». Jurnal Forum Nuklir 10, n^o 2 (8 juin 2017) : 102. http://dx.doi.org/10.17146/jfn.2016.10.2.3494.

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PENGARUH TEGANGAN DAN WAKTU PADA PENGOLAHAN LIMBAH RADIOAKTIF URANIUM DAN THORIUM DENGAN PROSES ELEKTROKOAGULASI. Metode pengolahan limbah radioaktif dengan metode fisika dan kimia yang telah dilakukan dinilai kurang efektif, memerlukan waktu yang lama dan biaya yang mahal. Untuk itu perlu dilakukan pengolahan limbah uranium dan thorium dengan proses elektokoagulasi untuk memisahkan uranium dan thorium dalam limbah cair. Limbah yang digunakan memiliki kadar kontaminan Uranium dan Thorium 500 mg/liter. Pengolahan dilakukan dengan tegangan 10V, 12,5V, dan 15 volt dengan waktu 10,20,30,40,50,dan 60 menit dengan elektroda alumunium. Hasil penelitian menunjukkan effisiensi penurunan kontaminan terbaik pada pengolahan ini diperoleh pada kondisi 12,5V dan waktu 60 menit untuk uranium, dengan efisiensi sebesar sebesar 97,2 %, dan thorium pada 12,5 V waktu 30 menit dengan efisiensi penurunan sebesar 99,6 % .

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Torres-Guzman, Jorge, Juan Forastieri et Sinuhé Zúñiga. « Final report on SIM.M.P-S6 : Differential pressure comparison from 50 Pa to 500 Pa with a liquid column manometer between CENAM (Mexico) and INTI–Fisica y Metrologia (Argentina) ». Metrologia 48, n^o 1A (1 janvier 2011) : 07012. http://dx.doi.org/10.1088/0026-1394/48/1a/07012.

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Heidemann, Stefan. « Financing the tribute to the Kingdom of Jerusalem : An urban tax in Damascus ». Bulletin of the School of Oriental and African Studies 70, n^o 1 (février 2007) : 117–42. http://dx.doi.org/10.1017/s0041977x07000043.

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The economic dynamics of the twelfth century finds its expression in an increased number of fiscal instruments and terminology. After an introduction to legal taxation and Saljūq fiscal policy, the philological problems of a specific due, al-fissa, illegitimate according to the sharī‘a, will be addressed along with its political function, history, levying and transfer. It was levied in Damascus for an annual and/or occasional tribute to the Kingdom of Jerusalem, even before the alliance of Damascus and Jerusalem in 532/1140. Before Nūr al-Dīn Mahmūd's conquest of Damascus the monies were transferred by bearers of hawālas. It can be suggested that tax farmers were liable for them. A decree, rasm, allowed for the collection of al-fissa. The due was levied perhaps on the basis of an assessment of urban real estate. An interpretation of the term al-fissa was suggested as Arabic borrowing from the middle Latin term fossa.

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Indah Sari, Uchi Inda Purnamasari et M. Turmuzi Lubis. « PEMBUATAN KARBON AKTIF DARI KULIT SALAK (Salacca Zalacca) DENGAN PROSES FISIKA MENGGUNAKAN UAP DENGAN PEMANAS MICROWAVE ». Jurnal Teknik Kimia USU 6, n^o 4 (3 janvier 2018) : 45–49. http://dx.doi.org/10.32734/jtk.v6i4.1598.

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This study aimed to determine the best adsorption capacity, compounds contained in activated carbon and burn off that produced. In this study, activated carbon have been prepared from the bark of Salacca zalacca by physically activating using a microwave. The 70 gram bark of Salacca zalaccawas pyrolised in a furnace with flowing gas N2 with temperature 500 oC for 120 minutes followed by microwave activation at 2450 MHz with power 600 W, 800 W and 1000 W for 20 minutes, 40 minutes and 60 minutes. The results showed the best burn off on microwave power 1000 W with 60 minutes activation time of 90,25%. The best activated carbon adsorption capacity at 800 W microwave power for 20 minutes is 19,96 mg/g. The best allowanced percentage at 800 W microwave power with 20 minutes activation time is 99,82%. Characterization of Fourier Transform Infra-Red (FITR) showed the presence of C=O (carbonyl) bonds indicating the presence of carbon-active substances. After pyrolysis forms a C≡C (Alkuna) bond which indicated more carbon was produced. This is supported by the characterization of Scanning Electron Microscope (SEM) and Energy Dispersive X-Ray Spectroscopy (EDS) showing the surface morphology of rough and irregular activated carbon and the amount of carbon and oxide content on activated carbon of 44,44% and 28,54% sequentially.

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Novarinda, Zenita, et Nuryanto Nuryanto. « HUBUNGAN LINGKAR PINGGANG, ASUPAN ZAT GIZI, DAN AKTIVITAS FISIK DENGAN KEPADATAN TULANG PADA WANITA USIA 30-50 TAHUN ». Journal of Nutrition College 4, n^o 1 (15 mai 2015) : 89–95. http://dx.doi.org/10.14710/jnc.v4i1.8625.

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LatarBelakang : Prevalensi obesitas sentral pada wanita di Indonesia semakin meningkat. Wanita diketahui memiliki risiko osteoporosis yang tinggi dibanding laki-laki. Lingkar pinggang, asupan zat gizi,dan aktivitas fisik adalah faktor-faktor yang mempengaruhi kepadatan tulang. Lingkar pingang merupakan indikator dari obesitas sentral. Tujuan penelitian ini adalah untuk mengetahui hubungan lingkar pinggang, asupan zat gizi, dan aktivitas fisik dengan kepadatan tulang pada wanita usia 30-50 tahun.Metode :Penelitian dilaksanakan di Kelurahan Bulustalan dan Sampangan Semarang pada bulan Agustus dan September 2014. Desain penelitian cross-sectional dengan subyek 44 wanita usia 30-50 tahun. Data yang diambil adalah data lingkar pinggang, asupan protein, kalsium, vitamin D, tingkat aktivitas fisik, dan kepadatan tulang. Analisis bivariat dengan uji rank Spearman dan uji Pearson. Analisis multivariat menggunakan uji regresi linier ganda.Hasil : Terdapat 36.4 % subyek yang mengalami osteopenia. Rata-rata aktivitas fisik subyek dalam kategori sedang (996.82 MET.menit/minggu). Rerata tingkat kecukupan protein, kalsium, dan vitamin D yaitu 86.50%, 50.60%, dan 28.37% dari kebutuhan. Vitamin D dan aktivitas fisik tidak berhubungan dengan kepadatan tulang (p>0,05). Terdapat hubungan bermakna antara lingkar pinggang (p=0.026), asupan protein (p=0.046), dan kalsium (p=0.038) dengan kepadatan tulang (p<0.05). Pada analisis regresi linier ganda, asupan kalsium memberi pengaruh paling besar terhadap kepadatan tulang.Kesimpulan : Terdapat hubungan negatif yang bermakna antara lingkar pinggang dengan kepadatan tulang dan hubungan positif yang bermakna antara asupan protein dan kalsium dengan kepadatan tulang. Tidak terdapat hubungan yang bermakna antara asupan vitamin D dan aktivitas fisik dengan kepadatan tulang.

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Auliah, Nielma, Muhammad Asri et Sri Wahyuningsih. « FORMULASI DAN UJI STABILITAS FISIKA DAN KIMIA SEDIAAN SHAMPO ANTIKETOMBE EKSTRAK KULIT BUAH JERUK PURUT (Citrus hystrix Dc) ». Media Kesehatan Politeknik Kesehatan Makassar 15, n^o 2 (26 décembre 2020) : 221. http://dx.doi.org/10.32382/medkes.v15i2.1696.

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Penelitian ini bertujuan untuk memformulasikan ekstrak kulit buah jeruk purut (Citrus hystrix Dc.) menjadi sediaan Shampo Antiketombe dengan variasi konsentrasi F1 tanpa ekstrak, F2 5%, F3 10% dan F4 15%. Jenis penelitian ini berupa eksperimen laboratorium dengan pengujian shampo antiketombe meliputi uji stabilitas, Organleptik, Ph, Viskositas dan uji antijamur terhadap jamur Candida albicans. Hasil yang diperoleh yaitu shampo antiketombe dengan konsentrasi 5%, 10%, dan 15% menunjukkan Ph 5,2 – 6,8 dimana memenuhi syarat sediaan shampo yaitu antara 5,0-9,0. Secara organoleptis sediaan shampo antiketombe ekstrak kulit buah jeruk purut menunjukkan tidak ada perubahan bau, warna dan bentuk sebelum dan setelah penyimpanan dipercepat yakni sediaan shampo tetap memiliki bau yang khas, warna coklat hingga coklat tua dan bentuk yang agak kental. Hasil penelitian uji aktivitas antijamur menunjukkan Formulasi shampo antiketombe ekstrak kulit buah jeruk purut dengan konsentrasi 5%, 10%, dan 15% dapat menghambat pertumbuhan jamur Candida albicans dengan respon zona hambat (Kuat-sangat kuat). Dari hasil penelitian yang telah dilakukan, disimpulkan bahwa shampo antiketombe ekstrak kulit buah jeruk purut stabil secara fisika dan kimia untuk penujian organoleptis, Ph, viskositas dan efektif sebagai antiketombe terhadap jamur Candida albicans.

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Farrer, Kirstine, Emma Rose, Dave Haynes, Steven Edwards et John McLaughlin. « Evolution of the Greater Manchester Nutrition and Hydration Programme ». British Journal of Community Nursing 25, Sup8 (1 août 2020) : S25—S29. http://dx.doi.org/10.12968/bjcn.2020.25.sup8.s25.

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Older adults in the community are at risk of malnutrition and dehydration. The present article aims to outline an intervention and a population-health approach to raise awareness of the importance of good nutrition and hydration in later life. This was addressed by developing strong partnership working, governance frameworks and local steering committees. Through the Greater Manchester Nutrition and Hydration Programme, 39 500 older people have been asked about appetite and weight loss and/or used the PaperWeight Armband to date. A total of 5586 people from this population were found to be at risk of malnutrition. All were provided resources, advice and signposting to address this issue. The gross fiscal return on investment over a 5-year period was 3.2-fold and the net present budget impact was £800 000. The long-term cashable fiscal return on investment was estimated at 2.69. This very promising approach has potential to enable older adults to extend their healthy life span and deliver cost savings to the health and care system.

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