Analisis Efektivitas dan Pertumbuhan Penerimaan Pajak Bumi dan Bangunan Serta Kontribusinya terhadap Pendapatan Daerah di Kota Manado

Pajak Bumi dan Bangunan (PBB) merupakan pajak yang sangat potensial sebagai sumber penghasilan untuk membiayai pembangunan yang diselenggarakan pemerintah. Begitu pula dengan pendapatan daerah yang dalam pelaksanaan otonomi daerah diharapkan dapat memberi sumbangan dalam membiayai kepentingan umum dan kepentingan individu masyarakat. Tujuan penelitian ini untuk mengetahui tingkat efektivitas penerimaan PBB untuk mengetahui besarnya kontribusi PBB terhadap pendapatan daerah, untuk mengetahui tingkat pertumbuhan penerimaan PBB dan pendapatan daerah. Metode analisis yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Hasil penelitian ini menunjukkan tingkat penerimaan pajak bumi dan bangunan sudah cukup efektif setiap tahunnya. Sedangkan untuk kontribusi yang diberikan PBB terhadap pendapatan daerah belum memberikan kontribusi yang cukup untuk mempengaruhi jumlah pendapatan daerah. Kontribusi terbesar selama tahun 2008-2012 yaitu pada tahun 2010 dan terendah pada tahun 2008. Untuk tingkat pertumbuhan mengalami peningkatan setiap tahunnya kecuali pada tahun 2009 yang berada pada posisi negatif. Disarankan agar pemerintah memberikan penyuluhan secara berkala kepada masyarakat, meningkatkan kinerja pelayanan petugas pada saat menerima pajak, dan meningkatkan pembangunan sarana umum agar masyarakat dapat melihat dan termotivasi untuk membayar pajak. Kata kunci: pajak bumi dan banguna

Tropical summer induces DNA fragmentation in boar spermatozoa: implications for evaluating seasonal infertility

Summer infertility continues to undermine pig productivity, costing the pig industry millions in annual losses. The boar’s inefficient capacity to sweat, non-pendulous scrotum and the extensive use of European breeds in tropical conditions, can make the boar particularly vulnerable to the effects of heat stress; however, the link between summer heat stress and boar sperm DNA damage has not yet been demonstrated. Semen from five Large White boars was collected and evaluated during the early dry, late dry and peak wet seasons to determine the effect of seasonal heat stress on the quality and DNA integrity of boar spermatozoa. DNA damage in spermatozoa during the peak wet was 16-fold greater than during the early dry and nearly 9-fold greater than during the late dry season. Sperm concentration was 1.6-fold lower in the peak wet than early dry whereas no difference was found across several motility parameters as determined by computer-assisted sperm analysis. These results demonstrate that tropical summer (peak wet season) induces DNA damage and reduces concentration without depressing motility in boar spermatozoa, suggesting that traditional methods of evaluating sperm motility may not detect inherently compromised spermatozoa. Boar management strategies (such as antioxidant supplementation) need to be developed to specifically mitigate this problem

Diprosopus condition in a newborn calf

Diprosopus is the condition of occurrence of a single body and neck with a duplication of the structures of the face. In the present case, the calf had four eyes, two oral cavities, but only two ears. The duplication was physically evident from the cranio-facial junction up to the maxillary lip and measured about 9 cm. Just above the eye level the head was united, but cranial width between the lateral borders (in line with lateral canthi) was found to be 34 cm, the value is almost the double as that of a normal calf. This indicates that the separation of the monozygotic twinning got arrested at this position and caudal to the area of frontal bones, there was no signs of twinning, indicated by normal inter-auricular distance.</jats:p

Conjugal Relations and Stepchildren’s Well-being: Exploring the Experiences of Remarried Women in Bangladesh

Drawing on qualitative research in Sylhet, Bangladesh, this article explores the patterns of conjugal relations of remarried women who have children from previous marriage(s). We are primarily concerned here with the potential impacts of remarriage for women and children’s well-being. Regardless of gendered identity, it continues to be the case that the majority of Bangladeshi people are married only once. However, remarriage and polygamy are not uncommon, and this tends to be particularly the case among people living in poverty. This study is based on ethnographic observation and life history interviews with 12 remarried women from socioeconomically disadvantaged backgrounds. Drawing on this data, we argue that remarriage can render custodian mothers’ lives more difficult through the complex negotiation between the needs and desires of their new husbands versus the well-being of their children. The sociocultural structure of Bangladesh continues to be framed by specifically located patriarchy. In this context, women’s remarriage challenges normative conjugal relations, and the resulting intrafamilial negotiations can adversely affect both mothers’ and children’s well-being. </jats:p

Conjugal Relations and Stepchildren’s Well-being: Exploring the Experiences of Remarried Women in Bangladesh

Drawing on qualitative research in Sylhet, Bangladesh, this article explores the patterns of conjugal relations of remarried women who have children from previous marriage(s). We are primarily concerned here with the potential impacts of remarriage for women and children’s well-being. Regardless of gendered identity, it continues to be the case that the majority of Bangladeshi people are married only once. However, remarriage and polygamy are not uncommon, and this tends to be particularly the case among people living in poverty. This study is based on ethnographic observation and life history interviews with 12 remarried women from socioeconomically disadvantaged backgrounds. Drawing on this data, we argue that remarriage can render custodian mothers’ lives more difficult through the complex negotiation between the needs and desires of their new husbands versus the well-being of their children. The sociocultural structure of Bangladesh continues to be framed by specifically located patriarchy. In this context, women’s remarriage challenges normative conjugal relations, and the resulting intrafamilial negotiations can adversely affect both mothers’ and children’s well-being.</p