Perlakuan Ppn Atas Transaksi E-commerce

Penelitian ini bertujuan untuk menganalisa perlakuan Pajak Pertambahan Nilai atas transaksi e-commerce. Data diperoleh dari wawancara dengan pihak toko online X.Hasil penelitian ini adalah terdapat kewajiban untuk membayar Pajak Pertamabahan Nilai atas transaksi e-commerce, karena pada dasarnya transaksi e-commerce tidak ada perbedaan dengan transaksi konvensional hanya yang membedakan mekanisme perdagangannya. Sehingga diperlukan adanya penyesuaian kepada beberapa pihak serta kerja sama untuk menerapkan Pajak Pertambahan Nilai

PENGARUH GAYA KEPEMIMPINAN TERHADAP KEPUASAN KERJA DENGAN MODERASI LOCUS OF CONTROL DAN KEJELASAN TUGAS PADA PERAN AUDITOR YUNIOR

fairly important. Job satisfaction is seen as one of the factors that affect employee performance. Besides job satisfaction is one of the goals of the KAP. One of the factors that affect job satisfaction is leadership style. Style of leadership is an attitude of someone who can influence others. In addition, some experts argue that the Locus of Control variables may moderate the relationship between leadership style to job satisfaction. Locus of control is a way of looking someone about something that happened to him. Job satisfaction also depends on the auditor explained that the task given to him. Therefore, this study will examine the relationship between leadership style on job satisfaction junior auditors with moderation variable locus of control and clarity of the task. This study uses a questionnaire as a tool to collect data. Questionnaires distributed by sending directly to the KAP-KAP contained in Surabaya. The object of this study was a junior auditor who worked on KAP for less than two years. A total of 200 questionnaires had been distributed, and only 70 questionnaires that can be processed and carried out the research. The results of this study was jointly leadership style variable, locus of control, and task clarity affects job satisfaction, but based on statistical T-test generated that leadership style variables had no effect on job satisfaction of junior auditors, as well as the locus of control and clarity of the task is not is a variable that supports moderation between relationship leadership style and job satisfaction

Update of Guidelines for laparoscopic treatment of ventral and incisional abdominal wall hernias (International Endohernia Society (IEHS)) : Part B

In 2014 the International Endohernia Society (IEHS) published the first international "Guidelines for laparoscopic treatment of ventral and incisional abdominal wall hernias". Guidelines reflect the currently best available evidence in diagnostics and therapy and give recommendations to help surgeons to standardize their techniques and to improve their results. However, science is a dynamic field which is continuously developing. Therefore, guidelines require regular updates to keep pace with the evolving literature. Methods For the development of the original guidelines all relevant literature published up to year 2012 was analyzed using the ranking of the Oxford Centre for Evidence-Based-Medicine. For the present update all of the previous authors were asked to evaluate the literature published during the recent years from 2012 to 2017 and revise their statements and recommendations given in the initial guidelines accordingly. In two Consensus Conferences (October 2017 Beijing, March 2018 Cologne) the updates were presented, discussed, and confirmed. To avoid redundancy, only new statements or recommendations are included in this paper. Therefore, for full understanding both of the guidelines, the original and the current, must be read. In addition, the new developments in repair of abdominal wall hernias like surgical techniques within the abdominal wall, release operations (transversus muscle release, component separation), Botox application, and robot-assisted repair methods were included. Results Due to an increase of the number of patients and further development of surgical techniques, repair of primary and secondary abdominal wall hernias attracts increasing interests of many surgeons. Whereas up to three decades ago hernia-related publications did not exceed 20 per year, currently this number is about 10-fold higher. Recent years are characterized by the advent of new techniques-minimal invasive techniques using robotics and laparoscopy, totally extraperitoneal repairs, novel myofascial release techniques for optimal closure of large defects, and Botox for relaxing the abdominal wall. Furthermore, a concomitant rectus diastasis was recognized as a significant risk factor for recurrence. Despite still insufficient evidence with respect to these new techniques it seemed to us necessary to include them in the update to stimulate surgeons to do research in these fields. Conclusion Guidelines are recommendations based on best available evidence intended to help the surgeon to improve the quality of his daily work. However, science is a continuously evolving process, and as such guidelines should be updated about every 3 years. For a comprehensive reference, however, it is suggested to read both the initially guidelines published in 2014 together with the update. Moreover, the presented update includes also techniques which were not known 3 years before

PREFACIANDO

Não por apego a surto de fé, mas por respeito à espiritualidade ancestral que marca o povo que desfila pela cidade de Feira de Santana, quando a fé se movimenta e canta a cidade e, com ela, sua identidade territorial, sua cultura, seus riscos, sua diversidade, a generosidade com que se deixa atravessar por milhares de pés que vão e voltam por suas ruas, vindos de todos os cantos, porque cidade grande, porque cidade onde flutuam desejos de todas as cores e formas e, sobretudo, porque cidade que mobiliza e constrói saberes que dialogam com outros saberes, no espaço socialmente referenciado da Universidade Estadual de Feira de Santana - UEF

O ESTADO DEMOCRATICO DE DIREITO E O ESTADO CONSTITUCIONAL NO COVID-19

O estado de Pandemia no mundo se faz pensar acerca da desigualdade. O Brasil adotou o estado democrático de direito que possui um sistema de garantias dos direitos humanos, com garantias mínimas, protegendo a todos, um estado Constitucional com a finalidade de proteger esses direitos fundamentais

Single-Port Laparoscopic Spleen Preserving Distal Pancreatectomy

Single-port laparoscopic surgery has become increasingly popular, with widened indication to more types of surgery. This report will present our initial experience with spleen-preserving distal pancreatectomy technique through a small transumbilical incision using the single-port approach for a cystic tumor of pancreatic body. The surgery was done using specialized single-port instruments and normal laparoscopic instruments. The total operative time for this surgery is 233 minutes, and it was completed without drains. Patient was discharged from the hospital on the third day postoperatively in good condition

Caminhos para arquivar arte: imaginando um arquivo Carpe Dien Arte e Pesquisa

Relatório de Estágio apresentado para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Ciências da ComunicaçãoO presente relatório pretende ilustrar os resultados do estágio na área de comunicação desenvolvido na associação Carpe Diem Arte e Pesquisa, em Lisboa. Apresenta-­‐se um enquadramento desta organização e uma reflexão crítica e teórica sobre o conceito de arquivo e a sua relação com as artes, especificamente com práticas arquivísticas em centros de exibição, produção e divulgação da arte. O relatório articula três partes. Primeiro, uma aproximação institucional e descrição das tarefas da área de Comunicação do CDAP. Seguidamente, uma parte mais conceptual sobre as questões de arquivo, as relações com a arte e a história de arte. E finalmente, algumas apreciações sobre exemplos de outros arquivos que podem permitir e apontar algumas mudanças positivas dentro do arquivo de CDAP, tornando a reflexão num convite para reconsiderar o poder das “pastas” e “caixas” que imaginamos que conformam um arquivo

El tejido como texto: narrativas de intimidad en torno a la política pública de equidad de género del Huila.

Maestría en Educación y Desarrollo Humano, Facultad de Ciencias Sociales y Humanas.En este artículo se presentan las conclusiones de una investigación enmarcada epistemológicamente en el construccionismo social, sobre el tejido como texto narrativo de gran potencial político, que facilitó la proyección de las formas de subjetivación política de cuatro (4) mujeres lideresas del departamento del Huila (Colombia) develando en la complejidad de sus experiencias, relaciones y tensiones entre lo íntimo – doméstico y el lugar de la intimidad en la evolución de los proyectos colectivos, en este caso la Política Pública de Equidad de Género del Departamento del Huila

Pengaturan Dinamis Tata Letak Denah Upacara Wisuda Universitas Surabaya

Flexibility and Configurability software is important to accommodate a variety of managed data. In the graduation ceremony, the committee needs to arrange the graduation floor plan based on the provisions of each institution. The order of seating is adjusted based on the order of graduation of graduates with provisions agreed to each graduation period, such as the technical dimensions of the room and the order of priority of the predicate. During this time, the spreadsheet application used by the committee was inflexible. If the number of graduates increased or dimension of the blocks and floor plans is changed, the committee cannot flexibly change the plan. The factor of application flexibility and ease of configuration is needed. To support the flexibility of the configuration, the researcher observes the parameters of the sequence and floor plan, designs the database, displays the interface and adapts the activities carried out by humans into the system to automate the process of drawing a digital floor plan. The system requires graduate data, graduate predicate data, graduate faculty data, faculty sequence data, and floor plan data as preliminary data. The implementation of the stack can help the graduation of data storage implementation. With a flexible system, the committee's activities are reduced by 50% and the complexity of the committee's work is not influenced by the amount of graduate data. Adjustments to the layout of digital plans can be done at any time thereby increasing the flexibility of the committee in making decisions