An appraiser has a strategic role in the public and private sectors. In 2018, government issued regulation on tax which important duties functions collection. This study aims to determine obstacles that exist utilization of appraisers support Directorate General Taxes (DGT) collecting national revenues. addition, researcher wants describe efforts can be made by DGT optimizing appraisers. resear...

Abstract Soil P testing has been widely used to predict crop yields, uptake, and fertilizer demands in agriculture. Diffusive gradients thin films (DGT) provides a zero-sink soil test which mimics diffusion-controlled plant uptake previously found availability crops better than conventional quantity-based tests highly weathered Australian, though not European soils. Here we tested the performan...

• Coupling between DGT technique and a site-specific PNEC derivation. This novel tool could be applied in monitoring programs. Labile copper input is directly associated with the application of antifouling paints. Cu labile concentrations shipyard areas represent an alarming ecological risk. A 0.16 ?g.L ?1 suggested to protect Brazilian estuarine areas. Estuarine systems are vulnerable metals s...

Extensive and long-term use of per- polyfluoroalkyl substances (PFASs) has caused their widespread distribution in aquatic systems. A new diffusive gradients thin-films (DGT) passive sampling method based on weak anion exchanger (WAX) binding layer is developed here for monitoring five perfluoroalkyl carboxylic acids (PFCAs), perfluoroalkanesulfonic (PFSAs) two PFASs (6:2 FTSA GenX) waters. Per...

This study examines the role of tax consultants as intermediaries who have an important in system. The focus research is on conducting concept Cooperative Compliance. strategic position this consultant must be taken into account to build compliance. In study, a mixed- methods approach was adopted by combining interviews with and Account Representatives under Directorate General Taxes. Tax Indon...

13 The dynamic technique of diffusive gradients in thin films (DGT), that measures metal 14 speciation in situ, has found wide environmental application. Simple interpretation of the 15 metal accumulation in terms of a solution concentration has assumed that trace metals do 16 not penetrate beyond the surface of the binding layer, but penetration, although 17 theoretically discussed has not yet...

Elimination of sediments from river reservoirs is a common management problem for hydroelectric power plants. Periodical flushing can have negative impacts downstream. This study investigated the impact of a flushing event on the physico-chemical changes in the downstream sections and on the consequences for the benthic macroinvertebrate community. A special emphasis was placed on trace metal f...

Abstract The reliable sampling of root exudates in soil-grown plants is experimentally challenging. This study aimed at developing a citrate and mapping technique with millimetre-resolution using DGT (diffusive gradients thin films) ZrOH-binding gels. Citrate adsorption kinetics, capacity, stability ZrOH gels were evaluated. applied to generate 2D maps exuded by white lupin roots grown rhizotro...

In wetland-adapted plants, such as rice, it is typically root apexes, sites of rapid entry for water/nutrients, where radial oxygen losses (ROLs) are highest. Nutrient/toxic metal uptake therefore largely occurs through oxidized zones and pH microgradients. However, the processes controlling the acquisition of trace elements in rice have been difficult to explore experimentally because of a lac...