It is generally accepted that effective teacher professional development is critical to effective educational improvements and reforms of any educational institution. However, a conventional form of teacher professional development is constrained by time and space and, more often than not, there is a lack of perpetual support to teachers in the wake of a training program. An alternative way of teacher professional development therefore needs to be sought. This article argues that social media and all its facets open up new avenues for sustainable professional development and life-long learning in which case support can be obtained through virtual learning communities.
This study aims to analyze the influence of ownership of institutions, independent commissioners, leverage and sales growth on tax avoidance at Manufacturing companies in the Indonesia Stock Exchange.The type of data used in this study is quantitative data in the form of data in the form of numbers in the form of financial statements on manufacturing companies listed on the Indonesia Stock Exchange in the period 2014 to 2016. While the data analysis method used is multiple linear regression. The population in this study is 154 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research sample consisted of 18 companies, the period of 2014 to 2016. The sample technique used was purposive sampling.The results of this study indicate that institusional ownership and independent commissioner variables have no significant effect on tax avoidance. While leverage and sales growth variables have a significant effect on tax avoidance carried out on consumer goods sector companies in the period 2014 to 2016.
Pengeringan merupakan hal yang sangat penting pada pengolahan kopi, tanpa pengeringan yang baik, kualitas biji kopi tidak akan maksimal. Pengeringan lapisan tipis merupakan langkah fundamental dalam memahami perilaku pengeringan produk pertanian, termasuk kopi. Penelitian ini menggunakan biji Kopi yang sudah difermentasi, dibersikan, dicuci dan disortasi. Buah kopi Robusta diperoleh dari kecamatan Ulu Ere kabupaten Bantaeng. Dengan alat pengering tray dryer biji kopi dikeringkan dengan menggunakan tingkatan suhu (400C, 500C, 600C) dan kecepatan udara 1 m/s. Hasil penelitian menunjukkan bahwa semakin tinggi suhu pengeringan maka semakin cepat mendekati kadar air kesetimbangan. Sampel dengan suhu 600C membutuhkan waktu pengeringan yang lebih cepat (sekitar 16 jam) untuk mencapai kadar air kesetimbangan. Ada tiga jenis model pengeringan yang digunakan untuk mendeteksi perilaku MR yaitu model Newton, model Henderson & Pabis, dan model Page. Persamaan model Page untuk tiga tingkatan suhu dan dengan dua sampel yang berbeda menunjukkan nilai R2 yang lebih besar atau mendekati 1 dibandingkan dengan kedua model lainnya. Hal ini menunjukkan bahwa model Page adalah model pengeringan terbaik karena memilki kesesuaian terhadap karakteristik pengeringan lapisan tipis biji kopi Robusta.
Bignay fruits are produced from wild trees of Antidesma bunius Spreng which can be found in India, Ceylon, and South East Asia countries. Each mature tree can produce hundreds of kilograms of fruits per year, so this fruit has the potential to be used as a raw material in juice and beverage industries. In addition, recent trends in consumer demand indicates that consumers are more inclined to demand products which can provide health benefits. In order to assess the potential of bignay fruit as a raw material for juice production, it is important to determine the health-promoting bioactive compounds contained in fresh bignay fruit juice. Therefore, the objective of this study was to determine the concentration of bioactive compounds in fresh bignay fruit juice. Results obtained from this study showed that bignay fruit juice contained 1202.5 mg GAE/100 mL of total phenolic, 436.602 mg/100 mL of anthocyanin, 48.931 mg/100 mL of ascorbic acid, and 3.78 mg/100 mL of flavonoid. The scavenging activities obtained from DPPH and ABTS methods were 0.110 mg/mL and 0.126 mg/mL respectively. The above results indicate that bignay fruits contain health-promoting chemical compounds and can be used as a natural source of antioxidants.
This research aims to analyze the effect of justice, taxation system and service quality on tax evasion. Data collection techniques carried out through the Makassar Intermediate Tax Service Office. Methods of data analysis using descriptive statistics, data quality tests, classic assumption tests and hypothesis tests. This study uses a data processing program that is SPSS version 23. Furthermore, testing the hypothesis using multiple linear regression equations. And using the F test and t test. the results of this study found a positive and significant influence of the Justice and taxation variables on tax evasion. The quality of tax authorities has a negative and significant effect on tax evasion. This shows that the better quality of services provided by the tax authorities can reduce tax evasion actions carried out by taxpayers. The higher the attitude of the taxpayer towards the tax authorities, the higher the taxpayer compliance
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