Collective Supervision Research Articles

Optimization of Tax Collection Supervision in Increasing Local Original Revenue (PAD) by Gorontalo City Finance Agency

This study aims to determine the Optimization of Tax Collection Supervision in Increasing Regional Original Revenue (PAD) by the Gorontalo City Finance Agency. This research method uses descriptive qualitative research. The data collection techniques used are observation, interview, and documentation techniques. In accordance with the type of research used is qualitative analysis techniques. research results in the form of interviews conducted with research informants about Optimizing Supervision of Restaurant Tax Collection in Increasing Regional Original Revenue (PAD) by the Gorontalo City Finance Agency. The sub-focus used are: implementation standards, level of supervision, responsibility. From the statements or results of research with several informants above and from the observations of researchers, it shows that the standard implementation of restaurant tax collection by the Finance Agency has not been implemented optimally. Based on several statements or results of interviews with informants and from observations of researchers, it shows that the level of supervision carried out by the finance agency is still not optimal. From the results of interviews with several informants above, and from the observations of researchers, it shows that the responsibility of taxpayers is still a little less and has not reached a perfect number and the responsibility of the Finance Agency is also still not optimally carried out, this happens because there are still many taxpayers who do not understand the tools or sites they use in making transactions. This is one of the reasons why restaurant tax collection has not been optimized in increasing local revenue (PAD) in Gorontalo City.

Optimizin Restaurant Tax Supervision In Jakarta: A Case Study Of The Tanah Abang Area

This research aims to explain the business process of supervising the restaurant tax collection in DKI Jakarta. This research also aims to provide suggestions to optimize supervising the restaurant tax collection in DKI Jakarta. The approach used in this research is a qualitative approach with descriptive methods. The data collection in this study was done using the techniques of observation, interview, and documentation study. The results of this study are an explanation of the general description of the restaurant tax collection supervision business process such as monitoring the payment of periodic restaurant tax deposits, comparison of third-party CMS data with internal restaurant taxpayer data, comparison of restaurant tax periodic deposit payment data with similar taxpayers (benchmarking), and implementation of silent operations to taxpayers business premises. This research also produced a proposal in the form of a method to optimize restaurant tax collection supervision activities in DKI Jakarta, especially in Tanah Abang area, namely by using tax data integration between central and local taxes, which is the result of cooperation between DKI Jakarta Provincial Government and the Directorate General of Taxes of the Ministry of Finance of the Republic of Indonesia. This research has several contributions, namely this research supplements the literature regarding the supervision of local tax collection, especially restaurant tax in Indonesia. In addition, the results of this study can also be used by DKI Jakarta Regional Revenue Agency (Bapenda DKI Jakarta) in the formulation of policies on the supervision of local tax collection, especially restaurant tax.

Commitment or rent-seeking? Government incentive policies for ESG reporting in sustainable e-commerce logistics

In the sphere of e-commerce logistics industry, the credibility of Environment, Social, and Governance (ESG) reports by e-commerce logistics service providers (ELSPs) is critical for accurately conveying sustainability initiatives with transparency. Nonetheless, the actions of ESG rating stakeholders can significantly affect the truthfulness and authenticity of these ESG reports. Therefore, it becomes essential to develop comprehensive analytical methods and incentives policies to forestall any rent-seeking behavior that might emerge from potential collusion between ELSPs and ESG rating agencies (ERAs). This study presents a tripartite evolutionary game model to inspect the enduring strategic interplay among ELSPs, ERAs, and government regulators. The model illuminates the collective supervision outcomes molded by these stakeholder interactions. Choices available include ELSPs' decision to offer ESG-committed or basic services, ERAs' consideration to accept or decline rent-seeking requests from ELSPs, and regulators' options for either stringent or lenient supervision. The analysis also explores the influence of government incentives, such as rewards or penalties, in promoting ELSPs' provision of ESG-committed transportation services. Evolutionary stable strategies and conditions are then derived to capture the feature of incentive policies. The findings show that high ESG commitment transportation costs often deter ELSPs due to unpredictable future revenues, leading them to prefer a conservative strategy of providing basic services. Government regulations and incentives, however, can encourage in ESG transport, especially when ERAs’ rent-seeking charges are high. Despite the potential for relaxed supervision as ESG transport services become more widespread, strict government regulation remains crucial in motivating ELSPs to enhance their ESG commitment and adopt ESG transportation services.

TSRes-YOLO: An accurate and fast cascaded detector for waste collection and transportation supervision

This paper addresses the problem of frequently mixed loading in the waste collection and transportation process, which leads to degradation of the waste classification effect. A supervision method based on a cascaded detector combined with ResNet18 and YOLOv5 for waste collection and transportation is proposed. First, the improved YOLOv5s is used to identify the location and states of the garbage cans. By replacing batch normalization in the backbone with representative batch normalization, the specific features are enhanced with a simple and effective feature calibration scheme and produce a more stable feature distribution. Introducing CBAM into the CSP module of YOLOv5 helps the network pay more attention to special regions. The Ghost convolution effectively reduces the number of parameters and faster the speed without affecting the performance of the model. Moreover, the classifier, improved ResNet-18, classifies the color of garbage cans detected by YOLOv5. SE-Net is added at the beginning of the residual structure, and ResNet-D structure is used to improve the accuracy of the network at the same time. Finally, a database for waste classification and collection supervision is constructed based on the images provided by the relevant city department. Then, a series of experiments are performed on the database. The experimental results show that the improved YOLOv5 network reaches an mAP of 98.0%, the accuracy of the improved ResNet18 reaches 98.4% and the accuracy of the cascaded detector reaches 90.93% with a speed of 43.2 ms/it, which meets the requirements for urban garbage collection and transportation supervision.

Effect of Work Environment and Discipline on Organizational Commitment to BPJS Employment (Case Study of BPJS Employment Branch Medan Utara)

Among the factors affecting low productivity are work discipline and occupational supervision. Job discipline is a vital force for a company to achieve its goals. In the process, companies should also be able to implement optimal surveillance. The study aims to know the effect of job discipline and occupational supervision on worker productivity on the northern field branch work. Then the purpose went on to know the effects of work discipline and collective supervision on worker labor productivity on the northern field branch work

Research on the development of global digital tax and countermeasures of Chinese digital tax

International taxation faces challenges brought by the development of the digital economy. Countries around the world and relevant international organizations, based on different positions, advocate or oppose the establishment of digital tax collection policies. This paper aims to summarize the development status of digital tax collection supervision policies of major countries and international organizations, to analyze the impact of the digital tax in combination with the development of China’s digital economy, and try to put forward policy suggestions for the development of China’s digital tax.

Dried blood spots, an emerging tool for doping control

The presentation will afford information on the possibilities for dried blood spot (DBS) samples as a new tool supporting the control of the abuse of prohibited substances in the world of sport. Based on previous developments in other biological fields, recent years have seen increasing studies devoted to the possible application of dried drops of blood collected on different support materials as a promising tool to detect the presence of prohibited substances in the body of potential doping athletes. Among the studied analytes, there are examples of most of the groups of substances in the extensive prohibited list of the World Antidoping Agency (WADA). In general terms, the mere presence of most of those prohibited substances in sports drug testing showed by DBS could be enough to be considered as proof of external application to the body, and therefore susceptible to plausible sanctions. However, in other cases, the decision on potential positivity should be based on quantitative criteria (the so-called threshold substances), which is somehow more challenging for DBS. Pre-analytical aspects such exact volume of blood collected in the spots, hematocrit derived effects or homogeneity of the spots may be relevant. Examples of DBS testing for some of the more representative compounds (e.g. testosterone esters, stimulants, erythropoietin, human growth hormone, GH secretagogues, …) analyzed by chromatographic, mass spectrometric, electrophoretic or immunological methods will be presented. Also, considerations related to: – different potential matrices to collect the blood spots, such as cellulose based materials or polymers supports; – collection from finger prick or upper arm; – comparison of capillary vs. venous blood; – use of either manual or device-based collecting approaches; – insight into the degree of acceptability of those different possibilities by athletes, will be commented. Given the strict requirements for procedures in doping control (e.g. WADA and ISO 17025 accreditations), other aspects such as rigorous sample collection supervision (sample A for initial analysis and sample B for counter analysis), transport, analytical procedures and storage are to be aligned with the strictness for other usual samples such as urine or liquid blood in sport drug testing. To this end, a comprehensive Technical Document is being developed by a Working Group and to be approved by the WADA. In a first step, qualitative applications are included. A second step, addressed to threshold substances requiring quantitative estimations, is to be subsequently developed. DBS appear as an emerging new tool for prohibited drugs testing in sport, initially supporting more traditional procedures in the field such as urine or liquid blood analyses, but also susceptible of further developments by itself alone. Advantages in terms of easiness of collection, greater analyte stability and simple transport and storage, probably will overcome limitations such as the reduced amount of available sample and consequent limit in the number of substances detectable from a single DBS. In any case, its emerging applicability in sports drug testing will need strict technical controls.

Analisis Efektifitas Penerimaan Pajak Daerah Pada Kantor Badan Pendapatan Daerah di Kabupaten Gowa

This study aims to determine the effectiveness of local tax revenues in Gowa Regency with a span of time for the last 6 years, namely 2013-2018. The analytical method used in this research is quantitative method and descriptive analysis, while the analytical tool used in this research is effectiveness analysis. Besides, qualitative analysis is also used in the form of direct interviews with local officials. The results of this study indicate that the regional tax revenues in Gowa Regency are broadly in the effective category. The factors that play a role in influencing the status of the effectiveness of regional tax revenues, namely the integrity of the taxpayer, the obligation to carry out tax payments in a timely manner, the local tax collection supervision system and the mechanism for collecting local taxes in Gowa Regency.

A orientação coletiva na pós-graduação stricto sensu: o pioneirismo de Dermeval Saviani

ABSTRACT The collective supervision of dissertations and theses and the organization of researchers in groups and networks are becoming common praxis in graduate programs in education. Based on literature review and interviews, the genesis of collective supervision in the field is examined in this study, which analyzes the history of the pioneering implementation of this supervision strategy by Dermeval Saviani in the Graduate Program in Education at PUC-SP in the late 1970s. The research sought to learn from these groundbreaking experiences in collective supervision and about their contribution to the creation of a culture for research and education for researchers and supervisors in Brazilian graduate studies.

It’s Milestone, not Limescale! Milestoned group supervision as an approach to descale postgraduate projects

Postgraduate students often face the constraints of overlapping non-academic duties, for which the timely completion of their degree can become a challenging commitment. Collective supervision grounded in milestones and shareable deliverables can help in providing them with a sense of progression whilst developing confidence in their own work.

Srenjska zemlja v sodobnem mednarodnem zgodovinopisju

Prispevek se posveča srenjski zemlji, kakor jo obravnava novejše mednarodno zgodovinopisje na prelomu 20. in 21. stoletja. Prispevek vsebuje pogled na pereče vprašanje o gospodarski smotrnosti kolektivne lastnine in/ali rabe v primerjavi s privatno. Poudarjeno je vprašanje lastninskih in posestnih pravic na srenjski zemlji, ki je uvideno kot ključno pri vzpostavitvi njene trajnosti. Srenjska zemlja je v navezi z institucijo vaške skupnosti, ki v večji ali manjši meri sprejema upravljalske odločitve na srenjski zemlji, obravnavana kot fenomen, ki ga oblikujejo in spreminjajo notranji in zunanji dejavniki, ki morajo biti prepoznani in razumljeni. Dobršen del je namenjen razpravi o vplivu določitve lastninskih in posestnih pravic na okolje, kar gre kvalificirati kot eno ključnih tem, s katerimi se ukvarja okoljska zgodovina. Poleg omenjenega v sklopu aktualnih vprašanj obravnavamo tudi vlogo običajev in kolektivnega nadzora vaške skupnosti v okviru njene upravljalske funkcije.

Undergraduate training in breaking bad news: A continuation study exploring the patient perspective.

This paper reports on the continuation of an initial study that demonstrated the effectiveness, as rated by experts, of an undergraduate training in breaking bad news (BBN) using simulated patient (SP) and individual feedback. The current study aimed to further explore whether such an individualized training approach also has positive effects from the perspective of the patient, using the analogue patient (AP) methodology. A subsample of 180 videotaped interviews with SPs were selected from the existing data set (N = 332), consisting of 60 pre- and post-training interviews of students benefiting from the individualized approach (intervention group) and 60 post-training interviews of students having small-group SP training and collective supervision (comparison group). Sixty-eight APs-healthy untrained observers-were asked to view the videotaped interviews while "putting themselves in the patient's shoes" and evaluate satisfaction, trust, liking, and the competence of medical students. The intervention group students improved significantly from pre- to post-training on several dimensions evaluated by the APs: patient satisfaction, trust in the student, liking of the student, and perceived medical competence. Increased AP satisfaction was related to different changes in students' communication behavior between pre- and post-training: increase in positive talk, emotional responsiveness, biomedical and psychosocial information, and biomedical counseling. There was no significant between-group difference at post-training. AP evaluation showed significant improvement between pre- and post-training. This result provides additional and complementary evidence of the positive effects of individualized training in BBN from the AP perspective, a proxy of (real) patients.

Instructive, Dramatic, and Corrective Collectivity: Socialist Realism in the Mirror of Collegial Debates. A Case Study of Documents of the Artists' Union of the Latvian Soviet Socialist Republic, 1944–55

Based on the study of protocols of the Latvian Artists' Union and the Organizational Committee of the Artists' Union of the USSR, the article surveys three stages of the introduction of Socialist Realism in Latvia and different forms and functions of the enforced collegial collectivity facilitating this process. The article examines the transformation of artistic life in Latvia during the period of Stalinism, which not only meant stylistic transition towards Socialist Realism but also involved the imposition of a range of practices of collective supervision of artistic production and censorship, including collective debates, collective advice, collective learning and collective critique. Ultimately ideological and stylistic demands of the normative collectivity came into conflict with the key presumptions artistic autonomy adhered to by the local artists. Taking into account the center-periphery dynamics of Soviet cultural policy during the Stalinist period the article examines three stages in these discursive practices that are identified as manifestations of instructive, dramatic, and corrective collectivity.

Rural Collective Economy, Township Planning and the Rural Revitalization Strategy -- Case Study for the Suburbs of Beijing City

This paper explains the regularity of the evolution of rural collective economic system and the historical position of Township Planning as a new stage of rural economic system reform after the dual-level management system and people's communes. Accordingly puts forward that the reform of overall planning of villages and towns is the only way to implement the strategy of rural revitalization. That is to say, the development space of village self-help competitive system is already very limited. The joint venture among village-level collective economic organizations will reconnect the fragmented land property rights, realize the centralized and optimized allocation of land resources, and promote the balanced and coordinated development of urban and rural areas and regions. The overarching principles for Township Planning has been elaborated, mainly include establishment of township-level cooperatives, spatial planning adjustment and layout optimization, property rights certification and development of diverse market entities, bank loans and private capital, optimization and standardization of quotas, equal rights to land and balanced development, industrial upgrading. The implementation measures and supporting policies and mechanisms are analyzed and combed, mainly includes intensive use of collective construction land, establishment of a modern industrial organization system for agricultural activities, and establishment a District-level Rural Collective Assets Supervision Commission. The above methods are known as the "three strategies for Township Planning." From the perspective of urbanization, the overall planning of towns and townships is transformed from urbanization mode driven by big cities to local urbanization.

SimulCity: Planning Communications in Smart Cities

Communication networks have become a critical element in the development of smart cities. The information flows generated by thousands of sensors and systems must be managed to assure the adequate guarantees of quality, availability, and security. This paper introduces the SimulCity tool, which assists in the design of a smart city's communications convergent network. SimulCity allows a flexible simulation of different scenarios where multiple heterogeneous sources of human type communications (HTCs) and machine type communications (MTCs) compete for limited bandwidth resources. SimulCity evaluates the impact of new services on the performance of a municipal communications network and, consequently, assists the modification of network values to optimize bandwidth and reduce costs. Several network characteristics can be easily configured in SimulCity, such as the definition of traffic sources, the parametrization of different network mechanisms, access admission control, quality of service (QoS), and traffic in the multiprotocol label switching (MPLS) network. SimulCity was used to simulate different projects in the smart city of Valencia (Spain). Specifically, SimulCity was used to study the impact on the Valencia City Council's communications network of several new services: the solid waste collection supervision, the street lighting management, the control of regulated parking areas, and the upgrade of voice and video communications systems of the city government buildings. The results obtained have allowed the analysis of the impact that these new services have on the existing network and to perform an adequate dimensioning of the future municipal communications network.

The Value of Mixing It Up: Student Experiences of a Multi-Modal Approach to Supervision on Placement

One-to-one supervision has been widely acknowledged in the social work literature as the gold-standard approach in field education. However, the sustainability of this approach has been challenged in recent decades amidst the managerial mandates permeating both education and health/human service sectors. Universities and placement organisations have experimented with alternative supervision approaches in response to these contextual pressures, although the research on these alternatives is limited at this point. In an attempt to contribute to the emerging research base, this article reports on a three-year trial of a multi-modal supervision approach involving the systematic application of individual and collective supervision modes within each student placement. The study explored the supervision experiences of 128 Master of Social Work students participating in the multi-modal supervision trial across five health networks in Melbourne, Australia. The study adopted a mixed-methods research design involving surveys followed by interviews. The findings suggest that, although one-to-one supervision is integral, students value the combination of one-to-one and collective supervision, provided that supervision content is student-centred; and that inter-personal trust and mutual engagement imbue the supervisory process. Ultimately, the study points to the importance of both content and relationships in the supervisory process, irrespective of the supervision mode employed.

The Value of Mixing It Up: Student Experiences of a Multi-Modal Approach to Supervision on Placement

AbstractOne-to-one supervision has been widely acknowledged in the social work literature as the gold-standard approach in field education. However, the sustainability of this approach has been challenged in recent decades amidst the managerial mandates permeating both education and health/human service sectors. Universities and placement organisations have experimented with alternative supervision approaches in response to these contextual pressures, although the research on these alternatives is limited at this point. In an attempt to contribute to the emerging research base, this article reports on a three-year trial of a multi-modal supervision approach involving the systematic application of individual and collective supervision modes within each student placement. The study explored the supervision experiences of 128 Master of Social Work students participating in the multi-modal supervision trial across five health networks in Melbourne, Australia. The study adopted a mixed-methods research design involving surveys followed by interviews. The findings suggest that, although one-to-one supervision is integral, students value the combination of one-to-one and collective supervision, provided that supervision content is student-centred; and that inter-personal trust and mutual engagement imbue the supervisory process. Ultimately, the study points to the importance of both content and relationships in the supervisory process, irrespective of the supervision mode employed.

Collective supervision of Master's thesis students

Collective supervision has become a common way to provide supervision at schools of higher education. This is also true for the supervision of master’s thesis students on the Master’s Programme, Security Risk Management at the University of Copenhagen. Based on experiences with collective supervision of master thesis students, this paper engages with the many understandings of feedback and learning in play in the teaching situation. In the scholarly literature, features such as multivoicedness, dialogue, process- and student-orientation are empha-sized when addressing collective supervision. Yet, our findings show a clash of expectations between a majority of the students (and supervisors) and these ide-als of collective supervision. Indeed, many students still believe feedback should be troubleshooting and product-oriented. In the final part of the paper we out-line a handful of ideas on how to improve future collective supervision to explicit-ly address the gap between expectations and conceptions of good feedback.

Should first-year doctoral students be supervised collectively or individually? Effects on thesis completion and time to completion

ABSTRACTWhether supervision of doctoral students is best pursued individually or collectively is a recurring but unresolved question in debates on higher education. The rarity of longitudinal data and the common usage of qualitative methods to analyse a limited number of cases have left the effectiveness of either model largely untested. To assist with overcoming these problems, this paper reports on a study of 145 individuals admitted to a specific doctoral programme between 1991 and 2014. It analyses the effects of either individual or collective supervision during the first year of the programme on the probability of thesis completion and the time to thesis completion. Group means, Cox regressions, Kaplan–Meir curves and Ordinary Least Square regressions are calculated on the basis of the number of months spent by each doctoral student in the programme without defending a thesis. Studied in these ways, it appears that collective supervision in the first year significantly increases the probability of thesis completion and decreases the time to thesis completion. Collective supervision may have this effect as it enhances peer learning, creates a wider academic learning context, allows doctoral students to gradually acquire the values and behaviours of a research practice community and reduces the risk of premature selection of permanent supervisors.

Newton Arvin and the Police: Contexts for The Scarlet Professor

Newton Arvin and the Police: Contexts for <i>The Scarlet Professor</i>