Potential Analysis of Rural and Urban Land and Building Taxes in Minahasa Regency

The purpose of this study is to analyze the contribution of  Rural and Urban Land and Building Tax (PBB-P2) to Minahasa Regency Regional Revenue, the determinant factor of PBB-P2 revenue which has the most tax objects/subjects but has not contributed to Minahasa Regency Locally-generated revenue (PAD) and Strategies in seeking PBB-P2 in Minahasa Regency to provide real contribution to local revenue. This research method includes a qualitative approach and a quantitative approach to the BPPRETDA case study method. SWOT-Quadrant Analysis. The results of quadrant 1 position score 0.29 external opportunities & 0.12 internal strengths. Progressive action, the SO matrix is recommended by BPPRETDA to increase (NJOP & tax rate 0.3%), increase (officer education, facilities & tax revenue sharing), and collect PBB-P2 data. Potential Determination of Rp.134,128,478,400, - (11% Regional Revenue). It is necessary to determine the (Selling Value of Tax Object (NJOP) of land and buildings to be increased to near market prices with office work and field inspections and to support education, training for officers is needed to continue to be carried out in collaboration with the Ministry of Finance or independently by the Regional Government.

Computational Study of Cytochrome B Gene in Most Popular Vertebrate Animals

Cytochrome b is an integral membrane protein of approximately 400 amino acids and it is widely used as a region of mitochondrial DNA for determining Phylogenetic relationship between organisms due to sequence variability. It is considered to be most useful in determining relationship between families and genera. Comparative studies involving cytochrome b have resulted in new classification scheme and have been used to assign newly described species to genus as well as to deepen understanding of evolutionary relationship. The sequence variability of cytochrome b makes it most useful for the comparison of species in the same genus of the same family. The result obtained in many of phylogenetic studies in which this gene has been led to the proposition ofnew classification schemes that better reflectedthe phylogenetic relationship among the species. Furthermore cytochrome b gene will help in genus assignment of newly described species. Computational analysis of cytochrome b gene will be carried out in the current study. The sequences derived will use to identify the biological origin of samples by aligning to cytochrome b sequences entries in nucleotide databases. The analysis will give the phylogenetic relationship among the various common species of vertebrate animals.Using bioinformatics tools, structure prediction, conservation analysis and docking studies will be executed. Phylogenetic trees reconstruction determined how species are related to their ancestors of various orthologous species. Multiple sequence alignment takes place by Tree based consistency objective functions for alignment evaluation.