Verification Approach Research Articles

Pengaruh Pengetahuan Wajib Pajak, Tarif Pajak, Kesadaran Perpajakan, dan Sanksi Perpajakan Terhadap Kepatuhan Perpajakan pada Pelaku Usaha di Kabupaten Bekasi Periode 2011-2019

This research aims to analyze and explain how much influence taxpayer knowledge, tax rates, tax awareness and tax sanctions have on tax compliance among business actors in Bekasi district for the 2011-2019 period partially and simultaneously. The research method used in this research is a quantitative verification approach. The population used in this research is Business Taxpayers in Bekasi Regency. With a sample of 100 samples. The data analysis used is multiple linear regression analysis with partial and simultaneous hypothesis testing. The research results show that taxpayer knowledge has a positive and significant effect on taxpayer compliance. This shows that the higher the knowledge a taxpayer has, the higher the taxpayer's compliance in paying taxes. Taxpayer awareness has a positive and significant effect on taxpayer compliance. This means that the level of awareness regarding compliance in paying taxes is still low. Tax sanctions have no effect on taxpayer compliance. This explains that the existence of sanctions does not make taxpayers obedient in paying their taxes.

Modeling carbon dynamics from a heterogeneous watershed in the mid-Atlantic USA: A distributed-calibration and independent verification (DCIV) approach

The terrestrial ecosystem plays a vital role in regulating regional and global carbon budgets. Ecosystem models are extensively employed to estimate carbon fluxes across different spatial scales. However, there remains a need to reduce the uncertainties associated with model parameterization and input data. To address these limitations, we assessed a distributed-calibration and independent-verification (DCIV) approach that uses (1) remotely sensed net primary production (NPP) and evapotranspiration (ET) data from the Moderate Resolution Imaging Spectroradiometer (MODIS), (2) multi-site eddy covariance net ecosystem exchange (NEE) data; and (3) field sampling of soil organic carbon (SOC) and aboveground biomass (ABG) data to improve the overall predictability of carbon fluxes for the different land use and land cover (LULC) types at a watershed scale. The DCIV approach was applied to an advanced version of the Soil and Water Assessment Tool (SWAT)-Carbon (or SWAT-C), equipped with Century-based SOC algorithms to simulate carbon dynamics for watersheds with heterogeneous vegetation. The objective of the modeling effort was to assess carbon stocks and fluxes under different land management scenarios for a 3000-acre experimental farm and forest preserve in the northeastern United States. Our study showed that a large SOC stock of at least 100 tons ha−1 is stored under mixed forest, deciduous, shrubland, and floodplain (grass). Our study also showed that converting floodplain (grass) to deciduous forest has the potential to increase CO2 uptake (-NEE) by an order of three magnitude and ABG by 77 %, leading to an increased SOC stock of 23 % after twenty years. Similarly, we found that converting ungrazed grassland to grazed pasture leads to a non-statistically decreasing trend of SOC, especially in the 0–30 cm soil layer. Thus, the methodology used in this study can be applied to improve carbon dynamic prediction from a heterogeneous watershed at a regional scale.

Green Human Resource Management Model and Subject Well Being Towards Sustainability Performance

The purpose of green human resource management, subject well being and sustainability performance. The method used in this study is quantitative with a descriptive and verification approach. Primary data collection techniques were obtained through questionnaires, observations and interviews. Secondary data were obtained through libraries and reviewed documents. The population of this study were 100. Multiple linear regression analysis or path analysis was used. It turned out that green human resource management and subject well being on sustainability performanceas a whole showed a positive and good response. It can be concluded that there is a fairly strong influence between green human resource management and subject well being on sustainability performance and others are influenced by other factors.

Construction of consistent SysML models applied to the CPS

With the increasing complexity of cyber-physical systems (CPS), it is interesting to decompose a CPS into sub-systems. This provides greater modularity and flexibility so that each system can be developed independently, making it easier to maintain. Also, it can improve its fault tolerance. However, this decomposition of the system can lead to inconsistency. This paper proposes an approach for early verification of cyber-physical systems decomposition using SysML. We address the limitations of SysML as a semi-formal language by introducing syntax and static semantics for its structural diagrams. The aim is to verify structural consistency before defining behavioral aspects. For that, the proposed approach verifies a set of structural consistency rules within a refinement relation to ensure that sub-components offer at least the same services as the abstract block and require the same services. Furthermore, the sub-blocks must satisfy all the requirements that the abstract block is supposed to verify. We used the CyCab as a case study to demonstrate the effectiveness of this approach.

Does climate policy uncertainty influence the corporate cost of debt?

This paper employs a sample of Chinese A-share listed companies spanning from 2011 to 2022 to empirically investigate the influence of climate policy uncertainty on the corporate cost of debt, based on the theory of financial friction. We find that climate policy uncertainty significantly increases the corporate cost of debt, and the result is supported by robustness tests. To avoid biases arisen from endogeneity, this paper introduces an instrumental variable approach and propensity score matching method for verification. The endogeneity test results support the baseline regression results as well. Finally, this paper also discovers that financing constraints are the potential mechanism behind the impact of climate policy uncertainty on the corporate cost of debt.

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERNAL DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH (STUDI PADA SKPD KOTA BANDUNG)

This research aims to determine the effect of the implementation of government accounting standards, internal control systems, and good governance of government financial reports in SKPD (Regional Work Units) of Bandung City. The research method used in this research is a quantitative method with a descriptive and verification approach, while the data collection technique is carried out by distributing questionnaires to respondents, especially the head of the finance sub-division and finance section staff at SKPD Bandung City, the sample collection technique uses non-probability sampling specifically purposive sampling technique. Based on the calculation results, the coefficient of determination shows that the implementation of government accounting standards, internal control systems, and good governance has a 49% explanation on the quality of government financial reports in SKPD of Bandung City, the remaining 51% is attributed to other variables not examined in this study.

Model-driven development for functional correctness of avionics systems: a verification framework for SysML specifications

AbstractCurrently, the most widespread software quality assurance methods in the avionics domain are semi-automated reviews and testing. However, their effort grows disproportionately to the size of the system under development. Also, these methods cannot achieve exhaustive coverage due to the complexity of today’s avionics systems and their potentially infinite set of combinations of possible inputs and system states. Furthermore, the later software issues are detected in the development process, the more expensive it is to fix them. To overcome these issues, a model-driven verification approach for modeling and analyzing avionics systems in early phases of the development is presented. To this end, semantics is given to SysML v2 models by a mapping to a theorem prover encoding. The development of a dedicated SysML v2 profile supporting event-driven data flow specifications, the encoding of corresponding structures in the theorem prover Isabelle, and a generator creating theorems from SysML v2 models are presented. The approach is evaluated by formally proving a representative liveness property of a hierarchical system model from the avionics domain. Since liveness properties can be negated only by infinite data sequences and thus cannot be covered exhaustively by testing, this case study demonstrates the added value for meeting typical safety requirements in the avionics domain. The results can be transferred from avionics to other domains, as well.

X-RMTV: An Integrated Approach for Requirement Modeling, Traceability Management, and Verification in MBSE

Formal requirements modeling and traceability management are essential for effectively implementing Model-Based Systems Engineering (MBSE). However, few studies have explored the integration of requirement modeling, traceability management, and verification within MBSE-based systems engineering methodologies. Moreover, the predominant modeling language for MBSE, SysML, lacks sufficient capabilities for requirement description and traceability management and for depicting physical attributes and executable capabilities, making it challenging to verify functional and non-functional requirements collaboratively. This paper proposes an integrated approach for requirement modeling, traceability management, and verification, building on the previously proposed integrated modeling and the simulation language called X language. Our contributions primarily include defining the ReqXL specification for MBSE-oriented requirement modeling based on X language, proposing an algorithm for automatically generating requirement traces, and an integrated framework for requirements modeling, traceability management, and verification was developed by combining the X language with ReqXL. These functionalities were customized on the self-developed integrated modeling and simulation platform, XLab, which is specifically tailored for the X language. Furthermore, we showcase the efficacy and promise of our approach through a case study involving the design of an aircraft electrical system.

Optimising PTV margins in oesophageal cancer radiotherapy: Amodern radiotherapy planning, treatment delivery and verification approach - A single institutional analysis.

Radiotherapy plays a key role in the multidisciplinary management of oesophageal cancers across neoadjuvant, definitive and palliative settings. Improved precision in radiotherapy planning and delivery techniques have allowed treating disease with tighter margins reducing toxicity. In this study, we examine the appropriateness of current practice in defining the planning target volume (PTV). This is a single institutional retrospective study of patients who received radiotherapy for oesophageal cancers using volumetric modulated arc therapy (VMAT) during 2020. All cone-beam computerised tomography (CBCT) scans were reviewed to assess whether PTV expansions appropriately accounted for tumour motion and interfractional variation. Of the 27 patients, 2 (7%), 5 (19%) and 20 (74%) had cervical, thoracic and distal/gastro-oesophageal junction (GOJ) disease, respectively. 16 (59%) had adenocarcinoma and 9 (33%) had squamous cell carcinoma. 9 of 20 distal/GOJ patients were planned and treated according to the institutional stomach filling protocol. 521/528 (98.7%) CBCTs demonstrated adequate target coverage. Cervical, thoracic and GOJ regions demonstrated adequate target coverage in 57/58, 96/97 and 368/373 CBCTs with median PTV expansions of 5, 7 and 7 mm, respectively. In four patients with GOJ disease, CBCT review identified five episodes where the target volume was insufficiently covered during the treatment course. In this single institutional retrospective study, for the vast majority of patients, our institutional practice of defining PTV margins achieved satisfactory target treatment. The interfractional variations observed in patients with GOJ tumours due to target motion and variable gastric volume, highlights the role of further refinements to motion management techniques in this cohort.

Destination Quality and Tourist Loyalty: The Role of Destination Value as Mediating Variable

This research analyzes the influence of destination quality and destination value on tourist loyalty in the city of Bandung, Indonesia, and tests whether destination value mediates the relationship between destination quality and tourist loyalty. The type of research chosen is quantitative with a descriptive verification approach using SEM PLS. The population for this research is domestic tourists in the city of Bandung. From the analysis of 196 respondents, the majority were women, aged 18-25 years, and had a high school education. The results show a high assessment of the quality of eating places and the level of tourist loyalty. Public transportation accessibility received a low rating, and the lowest average score on the Time Value Variable. Hypothesis analysis shows a positive and significant influence between destination quality and tourist loyalty. Apart from that, there is a positive and significant influence between destination quality and destination value, and between destination value and tourist loyalty. The findings show that destination value mediates the relationship between destination quality and tourist loyalty, emphasizing the importance of strengthening destination value elements to increase tourist loyalty in Bandung City. Keywords: destination quality, destination value, tourist loyalty, urban tourism, city branding

Compositionality and Observational Refinement for Linearizability with Crashes

Crash-safety is an important property of real systems, as the main functionality of some systems is resilience to crashes. Toward a compositional verification approach for crash-safety under full-system crashes, one observes that crashes propagate instantaneously to all components across all levels of abstraction, even to unspecified components, hindering compositionality. Furthermore, in the presence of concurrency, a correctness criterion that addresses both crashes and concurrency proves necessary. For this, several adaptations of linearizability have been suggested, each featuring different trade-offs between complexity and expressiveness. The recently proposed compositional linearizability framework shows that to achieve compositionality with linearizability, both a locality and observational refinement property are necessary. Despite that, no linearizability criterion with crashes has been proven to support an observational refinement property. In this paper, we define a compositional model of concurrent computation with full-system crashes. We use this model to develop a compositional theory of linearizability with crashes, which reveals a criterion, crash-aware linearizability , as its inherent notion of linearizability and supports both locality and observational refinement. We then show that strict linearizability and durable linearizability factor through crash-aware linearizability as two different ways of translating between concurrent computation with and without crashes, enabling simple proofs of locality and observational refinement for a generalization of these two criteria. Then, we show how the theory can be connected with a program logic for durable and crash-aware linearizability, which gives the first program logic that verifies a form of linearizability with crashes. We showcase the advantages of compositionality by verifying a library facilitating programming persistent data structures and a fragment of a transactional interface for a file system.

A Comprehensive Survey on Edge Data Integrity Verification: Fundamentals and Future Trends

Recent advances in edge computing (EC) have pushed cloud-based data caching services to edge; however, such emerging edge storage comes with numerous challenging and unique security issues. One of them is the problem of edge data integrity verification (EDIV), which coordinates multiple participants (e.g., data owners and edge nodes) to inspect whether data cached on edge is authentic. To date, various solutions have been proposed to address the EDIV problem, while there is no systematic review. Thus, we offer a comprehensive survey for the first time, aiming to show current research status, open problems, and potentially promising insights for readers to further investigate this under-explored field. Specifically, we begin by stating the significance of the EDIV problem, the integrity verification difference between data cached on cloud and edge, and three typical system models with corresponding inspection processes. To thoroughly assess prior research efforts, we synthesize a universal criteria framework that an effective verification approach should satisfy. On top of it, a schematic development timeline is developed to reveal the research advance on EDIV in a sequential manner, followed by a detailed review of the existing EDIV solutions. Finally, we highlight intriguing research challenges and possible directions for future work, along with a discussion on how forthcoming technology, e.g., machine learning and context-aware security, can augment security in EC. Given our findings, some major observations are: there is a noticeable trend to equip EDIV solutions with various functions and diversify study scenarios; completing EDIV within two types of participants (i.e., data owner and edge nodes) is garnering escalating interest among researchers; although the majority of existing methods rely on cryptography, emerging technology is being explored to handle the EDIV problem.

Analisis Inovasi Produk dan Komunikasi Pemasaran terhadap Minat Pengunjung Wonderland Adventure Waterpark Karawang

Wonderland Adventure Waterpark is a well-known entertainment destination among the general public, offering various types of water play attractions such as bubble baths, gorilla slides, lazy rivers, wave pools and other artificial surfing areas. The aim of this research is to find out how product innovation and marketing communications influence the interest of visitors to Wonderland Adventure Waterpark Karawang. In this research, the author uses a quantitative strategy with a descriptive and verification approach. The size of the research population involving visitor data in 2022 is 264,985 so the author decided on the sample size using the Slovin formula as 88 respondents. The results of the discussion from this research show that product development at Wonderland Adventure Waterpark received a positive response with a very high score, while marketing communication also received a positive response and was rated highly. The positive impact of product innovation and marketing communication together has an impact on visitor interest, this shows that the two complement each other in attracting visitor interest. Nevertheless, Waterpark management continues to empower product development and improve marketing communications to maintain its appeal and attract more visitors.

A-358 Extended linearity studies for pO2, pCO2, K+ Cl- on GEM 5000 blood gas analyzers using a combination of verification materials

Abstract Background Blood gas analyzers (BGA) measure blood gases pO2,pCO2,O2Hb,COHb,MetHb, and several analytes in the workup and management of acid-base disorders. GEM 5000 BGA (Instrumentation Laboratory, a Werfen Company) have very broad reportable ranges for the measured analytes. However, manufacturer’s current linearity materials do not cover the entire reportable ranges claims. This poses challenge to clinical laboratories, especially for pO2 and pCO2 to comply with College of American Pathologists (CAP) requirements to verify instruments performance every six months through the entire reportable range. We evaluated secondary materials in combination with manufacturer’s primary linearity materials for pO2, pCO2, K+ and Cl- for an extended linearity verification. Methods Routine linearity studies was performed with PVP (5-levels), a primary material provided by the GEM 5000 analyzer manufacturer. Hypoxic (pO2: 5-25mmHg) and hyperbaric (pO2: 600-670mmHg) materials obtained from Eurotrol Inc. and VK-R5 linearity material (Radiometer America Inc.) for pCO2, K+ and Cl- were processed on GEM 5000. All materials at all levels were assayed in duplicate. Results from PVP, Eurotrol and VK-R5 were combined from low to high levels to assess linearity verification. Results Linearity range of 15-630mmHg with r2=0.99 was verified for pO2. Using a combination of VK-R5 with PVP, a linearity range of 14-127 mmHg (r2=0.99) for pCO2, 1.1-14.1 mmol/L (r2=1.00) for K+, and 51-153 mmol/L (r2=1.00) for Cl-were verified. See table for details. Conclusions A combination of BGA manufacturer’s primary linearity material with secondary vendors material was useful in addressing linearity verification for blood gases pO2, pCO2, and electrolytes K+Cl- over an extended range close to the manufacturer’s claims. We recommend other laboratories that experience similar BGA linearity verification challenges to consider this approach for verification of the manufacturer’s claims. It would have been very helpful if manufacturer can provide materials that cover both the lower and upper limits of their claims.

The Impact of Leadership, Work Motivation and Work Environment on Employee Performance at XYZ Resto

This study aims to analyze leadership, work motivation, work environment and employee performance at XYZ Resto; to analyze the influence of leadership, work motivation and employee work environment on employee performance. This study uses quantitative methods with a descriptive and verification approach. Data collection techniques are carried out by distributing questionnaires, which must be tested for validity and reliability. The population in this study were employees at all XYZ Resto branches, totaling 250 people, where the sample was taken as much as 40% to 100 people. This study uses path analysis as a data analysis tool. The hypothesis is that leadership, work motivation and work environment have a significant effect on employee performance at XYZ Resto. Based on the research findings, it was found that the influence of the three variables of Leadership, Motivation and Work Environment simultaneously on the Employee Performance variable is 62.5%. While 37.5% is influenced by other variables outside those studied.

Enhancing Security in Automotive Unified Diagnostic Services: A Lightweight Certificate Validation Verification Approach

Enhancing Security in Automotive Unified Diagnostic Services: A Lightweight Certificate Validation Verification Approach

Influence of the Quality of Pharmacy Services and Non-Pharmacy on the Decision to Redeem the Prescription and Its Impact on Retreatment of General Outpatient at Pasar Minggu Hospital

The study examines the influence of pharmaceutical and non-pharmaceutical service quality on prescription redemption decisions and subsequent re-treatment decisions among general outpatients at Pasar Minggu Regional Hospital. The hospital has faced challenges, including a decline in outpatient visits and filled prescriptions, affecting its revenue during the 2022-2023 period. Patient perceptions of the pharmacy services significantly impact their decision to return for further medical care. The research aims to assess both direct and indirect effects of service quality on prescription redemption and re-treatment decisions. The study employs a verification approach with a cross-sectional design, using accidental sampling to survey 342 general outpatients between October 2023 and February 2024. Data were analyzed descriptively and inferentially using SEM PLS 3.0, encompassing both outer and inner model analyses through PLS Algorithm, Bootstrapping, and Blindfolding techniques. The findings reveal that the quality of pharmaceutical and non-pharmaceutical services significantly influences the decision to redeem a prescription (P = 0.000). Moreover, non-pharmaceutical service quality and the decision to redeem a prescription significantly affect the decision to re-medicate (P = 0.002 and 0.000, respectively). However, pharmaceutical service quality alone does not positively impact repeat treatment (P = 0.041). Both service variables have a significant indirect effect on re-treatment decisions through the mediating role of prescription redemption (P = 0.000).

An Integrated Approach of Network Pharmacology, Bioinformatics, Molecular Docking, and Experimental Verification Uncovers Prunellae Spica as the potential Medicine of Prognosis Improvement for Oral Squamous Cell Carcinoma.

Prunellae Spica (PS), the spike from Prunella vulgaris L., is a traditional Chinese medicine that can treat Oral Squamous Cell Carcinoma (OSCC), whereas its molecular mechanisms and effects on the prognosis of patients remain unclear. Our study aimed to identify potential anti-OSCC targets of PS and explore its mechanisms and effects on prognosis through network pharmacology, bioinformatics analysis, molecular docking, and in vitro cell assays. Sixty-two potential targets of 11 active anti-OSCC ingredients of PS were identified, with Quercetin, the core ingredient of PS, exhibiting the most significant number of OSCC-related targets. GO analysis indicated that the primary biological processes involved in OSCC treatment by PS were the cellular response to nitrogen compound, response to xenobiotic stimulus, and cellular response to organonitrogen compound. KEGG analysis revealed that Pathways in cancer were the top highly enriched signaling pathway in the treatment of OSCC by PS. DisGeNET analysis is mainly about Lip and Oral Cavity Carcinoma. More importantly, 6 of the 62 targets were markedly related to prognosis. Molecular docking revealed high affinities between the key component and the prognosis-related target proteins. Treatment of OSCC cell line SCC-25 with Quercetin could inhibit malignant biological behaviors, such as cell proliferation, colony formation, invasion, and migration, as well as affect the targets related to prognosis and promote autophagy. Overall, these results suggest that PS plays a significant role in treating and improving the prognosis of OSCC by directly influencing various processes in OSCC.

SAT-based Formal Verification of Fault Injection Countermeasures for Cryptographic Circuits

Fault injection attacks represent a type of active, physical attack against cryptographic circuits. Various countermeasures have been proposed to thwart such attacks, however, the design and implementation of which are intricate, error-prone, and laborious. The current formal fault-resistance verification approaches are limited in efficiency and scalability. In this paper, we formalize the fault-resistance verification problem and show that it is coNP-complete. We then devise a novel approach for encoding the fault-resistance verification problem as the Boolean satisfiability (SAT) problem so that modern off-the-shelf SAT solvers can be utilized. The approach is implemented in an open-source tool FIRMER which is evaluated extensively on realistic cryptographic circuit benchmarks. The experimental results show that FIRMER is able to verify fault-resistance of almost all (72/76) benchmarks in 3 minutes (the other three are verified in 35 minutes and the hardest one is verified in 4 hours). In contrast, the prior approach fails on 31 fault-resistance verification tasks even after 24 hours (per task).

A discovery and verification approach to pharmacovigilance using electronic healthcare data.

Pharmacovigilance is vital for drug safety. The process typically involves two key steps: initial signal generation from spontaneous reporting systems (SRSs) and subsequent expert review to assess the signals' (potential) causality and decide on the appropriate action. We propose a novel discovery and verification approach to pharmacovigilance based on electronic healthcare data. We enhance the signal detection phase by introducing an ensemble of methods which generated signals are combined using Borda count ranking; a method designed to emphasize consensus. Ensemble methods tend to perform better when data is noisy and leverage the strengths of individual classifiers, while trying to mitigate some of their limitations. Additionally, we offer the committee of medical experts with the option to perform an in-depth investigation of selected signals through tailored pharmacoepidemiological studies to evaluate their plausibility or spuriousness. To illustrate our approach, we utilize data from the German Pharmacoepidemiological Research Database, focusing on drug reactions to the direct oral anticoagulant rivaroxaban. In this example, the ensemble method is built upon the Bayesian confidence propagation neural network, longitudinal Gamma Poisson shrinker, penalized regression and random forests. We also conduct a pharmacoepidemiological verification study in the form of a nested active comparator case-control study, involving patients diagnosed with atrial fibrillation who initiated anticoagulant treatment between 2011 and 2017. The case study reveals our ability to detect known adverse drug reactions and discover new signals. Importantly, the ensemble method is computationally efficient. Hasty false conclusions can be avoided by a verification study, which is, however, time-consuming to carry out. We provide an online tool for easy application: https://borda.bips.eu.