bluuebunny/crossref_metadata_2025 huggingface dataset:
ESTABLISHMENT OF RESTRICTIONS ON THE DEPARTURE OUTSIDE UKRAINE TO THE OFFICIALS OF LEGAL ENTITIES THAT HAVE A TAX DEBT
Authors: Hinda Oksana
Published: July 2023

In the article, the right of the controlling body to apply to the court for the restriction of the right to depart outside Ukraine to the officials of legal entities that have a tax debt is divided on structural elements, namely: the subject to which the restrictions are applied, components of the violation, sanction. It is concluded that the restrictions on the departure outside Ukraine of the head of a legal entity or a permanent establishment of a non-resident can be applied only to the citizens of Ukraine. It is proved that the restrictions on the departure outside Ukraine can be applied only to the head of a legal entity, the resident of Ukraine. It is noted that the analyzed restrictions of the rights cannot be applied to all members of the collegial governing body of a legal entity, but only to the person specified as the head in the unified register of legal entities. This conclusion is made on the basis of the analysis of the norms of the legislation which establish the obligatory differentiation of members of a collegial governing body. The essence of the violation for which the restrictions on the departure outside Ukraine are applied is the non-payment of taxes in the amount of UAH 1 million within 240 days from the date of filing the tax claim. The latter element under analysis is the sanction for non-fulfillment of the obligation to pay the tax, namely the restrictions of the right. The result, or a conditional sanction, is characterized by its temporality – it is applied until the repayment of a tax debt. The competitive procedures of realization of the above right provided for in Art. Art. 283 and 289-2 of CAP of Ukraine are analyzed. The conclusion is made concerning the identity of the grounds for opening the procedures set forth in Art. 283 and Art. 289-2 of CAP of Ukraine, and hence the inexpediency of their coexistence in the CAP of Ukraine. It is proposed to exclude Art. 289-2 from the CAP of Ukraine and to clarify the list of grounds for the termination of temporary restrictions on the departure outside Ukraine.
JUSTICE AND HUMANISM AS VALUE GUIDELINES OF LEGAL AWARENESS AND LEGAL CULTURE OF THE HETMANATE
Authors: Shevchuk Liliana
Published: July 2023

The article is devoted to the analysis of such value guidelines of legal awareness and legal culture of the Hetmanate as justice and humanism. Their durability, connection with previous eras, and continuity for future generations are substantiated. Stating that the society of the studied era was stratified, and therefore the axiological orientations of different social groups could differ, the author mainly considers the common values inherent in the legal awareness and legal culture of all structural components of the Ukrainian society at that time, namely fairness, truth, justice, humanism. Attention is focused on the fact that these values constitute the basis of the idea of law, express its essence, and this is how law was perceived by Ukrainian society – as God's command, the support of the world order, the eternally just value. This testified to the high level of its legal awareness and legal culture. The content of the axiological guidelines of legal awareness and legal culture of the Hetmanate is illustrated through the analysis of legal acts, monuments of legal thought, poetic and journalistic works, folk art. In particular, they include the 1743 Code "Laws for which the Little Russian people are judged", the 1730 Instruction to the Courts of Hetman D. Apostol, the political and legal treatise of the graduate and later teacher of the Kyiv-Mohyla Academy Mykhailo Kozachynskyi "Philosophy of Aristotelianism" (1744), works of the Ukrainian philosopher, poet, cossack Semen Klymovskyi. Folk art is represented by Ukrainian proverbs and sayings, which give an idea of the everyday level of legal awareness, feelings, views, ideas of Ukrainians regarding law, its meaning and value characteristics. Based on the results of the research, it is concluded that such value categories as fairness, justice, and humanism were rooted in the legal awareness and legal culture of both the Cossack-elderly elite and the ordinary Cossacks, the bourgeoisie, and even the peasantry with its orientation to eternal Christian virtues, among which truth, justice, mercy, humanity, equality play an important role. Such ideas were not formed in an empty place, but were inherited from the previous Kyiv-Rus’ and Lithuanian-Polish eras. Therefore, the succession of value markers at the level of all its constituent parts, including legal awareness and legal culture, is clearly tracked in the legal system of the Hetmanate. The perceptions, feelings, evaluations, views, theories, ideas of representatives of Ukrainian society regarding justice and humanism, as for that era, were quite progressive and reflected the European style of thinking.
DAMPAK CORPORATE GOVERNANCE, FINANCIAL STABILITY, DAN FINANCIAL TARGET DALAM KECURANGAN LAPORAN KEUANGAN
Authors: Syafitri Mawar , Ermaya H.N.L , Putra A.M
Published: July 2023

This study aims to determine empirically the effect of corporate governance indicated by (board of commissioners, audit committee, managerial ownership, and institutional ownership), financial stability, and financial targets on financial statement fraud in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sample selection used purposive sampling method and obtained 108 data samples. Hypothesis testing in this study using Multiple Linear Regression Analysis with SPSS version 25 program and a significance level of 5% (0.05). After a series of tests were conducted, the results showed that 1) the board of commissioners, audit committee, managerial ownership, institutional ownership, and financial targets had no significant effect on financial statement fraud; 2) financial stability has a significant positive effect on financial statement fraud.
PENGARUH AKUNTANSI FORENSIK, SKEPTISME PROFESIONAL DAN PENGALAMAN AUDIT TERHADAP DETEKSI FRAUD
Authors: Rahmawati Annisa , Simorangkir Panubut , Ginting Rudi
Published: July 2023

This study aims to analyze the effect of forensic accounting, auditor professional skepticism, and audit experience on fraud detection. Data was collected by distributing questionnaires to respondents. The population in this study are auditors who work in a public accounting firm (KAP) in Jakarta, with a sample of 100 auditors. The sampling technique used is purposive sampling with the criteria of auditors who are still actively working at KAP in DKI Jakarta and have at least 6 months of experience working at KAP. Data analysis method used multiple linear regression analysis. Partially, the results showed that forensic accounting and audit experience had a significant positive effect on fraud detection, while professional auditor skepticism had no significant effect on fraud detection.
PENGARUH PARTISIPASI ANGGARAN, EVALUASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING
Authors: Kusuma IC , Lasmana A , Afif MN , Hambani S , Faniska NS
Published: July 2023

This study aims to determine the influence of budget participation, budget evaluation, clarity of budget targets partially and simultaneously on managerial performance with organizational commitment as moderating variables. The research method used is quantitative method with causality relationship approach (causality). The object in this study is officials in the Bogor City device environment related to the process of drafting and implementing budgets and finances. The research sample of 30 OPD using purposive sampling technique with respondents amounted to 183. Data analysis method using multiple regression analysis and moderated regression analysis (MRA) with the help of SPSS 21.0 software program. The results explain budget participation, budget evaluation, and budget clarity both simultaneously and partially positively and significantly affect managerial performance. Meanwhile, the organization's commitment to moderate the relationship between independent variables to dependent variables.
Pengaruh Likuiditas, Ukuran Perusahaan, Dan Kepemilikan Saham Publik Terhadap Pengungkapan Laporan Keuangan
Authors: Fitriah Nova , Wijaya Satria Yudhia , Masripah
Published: July 2023

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, ukuran perusahaan, dan kepemilikan saham publik terhadap pengungkapan laporan keuangan pada perusahaan properti & real estat yang terdaftar Bursa Efek Indonesia periode 2017-2019. Penelitian ini menggunakan metode penelitian kuantitatif dengan data sekunder berupa laporan keuangan tahunan yang diperoleh dari laman Bursa Efek Indonesia atau website perusahaan. Penelitian ini terdiri dari total sampel 95 laporan tahunan perusahaan properti & real estat. Teknik pengambilan sampel yang digunakan yaitu purposive sampling. Teknik analisis yang digunakan dalam penelitian ini yaitu regresi linear berganda dengan alat uji SPSS versi 25. Hasil penelitian ini menunjukkan bahwa (1) Likuiditas tidak berpengaruh terhadap pengungkapan laporan keuangan, (2) Ukuran perusahaan berpengaruh positif terhadap pengungkapan laporan keuangan, dan (3) Kepemilikan saham publik tidak berpengaruh terhadap pengungkapan laporan keuangan.Kata Kunci: Likuiditas, Ukuran Perusahaan, Kepemilikan Saham Publik, Pengungkapan Laporan Keuangan.
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional Dan Komisaris Independen Publik Terhadap Tax Avoidance
Authors: Hidayat Taufik , Ayunita Ajengtiyas Ayunita Ajengtiyas , Ginting Rudi
Published: July 2023

This research aims to determine the effect of firm size, institusional ownership and independent board commissioners on tax avoidance of listed manufacturing companies in Indonesia Stock Exchange in the period 2018 – 2020. The type of this research is quantitative research that uses secondary data based on annual report. A sample of this research consisted of 91 manufacturing companies. Techniques analyzing data in this research used regression model selection test, classical assumption test, multiple linear regression, and partial hypothesis testing (t test). Conclusion of this research that firm size, institutional and control variable (firm age) has no effect on tax avoidance. While independent board commissioners has a negative significant effect on tax avoidance.
ANALISIS POTENSI KEBANGKRUTAN PADA MASKAPAI PENERBANGAN DI INDONESIA DENGAN MENGGUNAKAN METODE.ALTMAN Z-SCORE
Authors: Suangi Asisiyah Ivang , Hambani Susy , Afif M. Nur , Triwidatin Yuppy
Published: July 2023

Tujuan dari penelitian ini adalah untuk mengetahui  prediksi kegagalan maskapai penerbangan di dengan model Altman Z-score. Laporan keuangan maskapai penerbangan yang diperdagangkan di Bursa Efek menyediakan data sekunder yang digunakan dalam penelitian ini, yang mencakup tahun 2018-2021. (BEI). Purposive sampling digunakan dalam proses pemilihan, dengan sampel terdiri dari PT. X Tbk dan PT. Y Tbk . Lima rasio keuangan yang digunakan dalam metode Altman Z-Score adalah sebagai berikut: modal kerja bersih terhadap total aset (WCTA), laba ditahan terhadap total aset (RETA), laba sebelum bunga dan pajak atas total aset (EBTA), nilai pasar ekuitas ke nilai buku total hutang (MVEB), dan penjualan ke total aset (STTA) (STA). Riset ini menunjukkan bahwa antara 2018 dan 2021, kedua perusahaan akan berada di zona merah (berisiko bangkrut) selama empat tahun berturut-turut. Padahal jika kita melihat kedua maskapai tersebut secara berdampingan, kita dapat melihat bahwa PT. X memiliki hasil keuangan yang lebih kuat dari PT. Y.
Uptake of Fluoride from Water Using Recycled Raw Beef Bone as an Environmently Freindly Waste
Authors: Ismail Zainab Ziad , Abdlekareem Hala N.
Published: July 2023

Excessive intake of fluoride, mainly through drinking water is a serious health hazard affecting humans worldwide. In this study, the defluoridation capacities of locally available raw waste beef bones have been estimated. Several experimental parameters including contact time, pH, bone dose, fluoride initial concentration, bone grains size, agitation rate, and the effect of co-existence of anions in actual samples of wastewater were studied for fluoride removal from aqueous solutions. Results indicated excellent fluoride removal effeciency up to 99.7% at fluoride initial concentration of 10 mg F/L and 120 min contact time. Maximum fluoride uptake was obtained at neutral pH range 6-7. Fluoride removal kinetic was well described by the pseudo-second order kinetic model. Both, Langmuir and Freundlich isotherm models could fit the experimental data well with correlation coefficient values > 0.99 suggesting favorable conditions of the process. Furthermore, it was found that the co-existing anions had no significant effect on fluoride removal. Ion exchange and fluoride precipitation are the modes of fluoride removal.
Narratives of environmental crisis in Chrono Cross: settler colonialism, inter-species conflicts, and environmental injustice
Authors: Silva Thiago , Silva Bruno
Published: July 2023

This article examines narratives of environmental injustice through representations of settler colonialism and resource exploitation in the digital game Chrono Cross, as a case study to demonstrate how narratives of environmental crisis can be mobilized by developers to raise awareness on how resource exploitation can be harmful in a manifold of ways, from species extinction to violation of Indigenous peoples. Additionally, this study explores how game mechanics – specifically those related to inter-species conflicts and resource gathering – mobilize readings that are inconsistent with the environmental narrative intended by the game.
Death Immortalized: The Phenomenology of Social Media Mourning among Filipino Millennials
Authors: VILLAFUERTE SALVACION , Dula Virlyn , Lumberio Roni Mae , Garay Merian Helena , Sioson Alaiza Mea
Published: July 2023

  

Death is a universal concept which influences all human beings. Through generations, the process of grieving and mourning which accompany death, has evolved from traditional to digital, aligned with the changes of time. In varying age groups, this grieving process is expressed in diverse ways, and existing literature shows a lack of this exploration, especially in the Filipino context. This phenomenological research aims to describe the participants’ digitalized mourning by utilizing social media platforms to process their grief. The participants will be from the Millennials or ages 24-42 years old, from Legazpi City, the capital of Albay. Using an interview guide, this study seeks to answer: “How do millennials give meaning to their social media mourning?” The narratives will be analyzed through thematic analysis via a repertory grid. This research hopes to contribute to the growing Filipino research literature on death and dying, specific in age groups, which is most beneficial in gerontological psychology, developmental psychology, and clinical psychology. The study resulted in the formulation of the H.E.R.O. model of social media mourning, representing the following themes: Helping and Hurting, Enriching and Encroaching, Relieving and Reliving, and Obtaining and Obscuring; categorizing the various forms of mourning demonstrated by Filipino millennials online. These findings have important implications for individuals, families, and communities as they navigate the challenges of grief and loss in the digital age. This study sheds light on previously unexplored aspects of bereavement by examining the ways in which Filipino millennials use social media to cope with loss.
Dietary Behavior Based Food Recommender System Using Deep Learning and Clustering Techniques
Authors: Al-Asadi Ammar Abdulsalam , Jasim Mahdi Nsaif
Published: July 2023

Deep learning algorithms have been highly successful in various domains, including the development of collaborative filtering recommender systems. However, one of the challenges associated with deep learning-based collaborative filtering methods is that they require the involvement of all users to construct the latent representation of the input data, which is then utilized to predict the missing ratings of each user. This can be problematic as some users may have different preferences or interests, which may affect the accuracy of the prediction generation process. The research proposed a food recommender system, which tries to find users with similar dietary behavior and involve them in the recommendations generation process by combining clustering technique with denoising autoencoder to generate a rate prediction model. It is applied to “Food.com Recipes and Interactions” dataset. RMSE score was used to evaluate the performance of the proposed model which is 0.1927. It outperformed the other models that used autoencoder and denoising autoencoder without clustering where the RMSE values are 0. 4358 and 0.4354 consequently.
The Optimum Design of Scanned Linear Antenna Array Using Sine Cosine Optimization Algorithm
Authors: Al hussein M. Alturfi  , Goyal Sonia , Kaur Amrit
Published: July 2023

In this article, the side lobe level (SLL) of the radiation pattern is reduced, and the first null beam width (FNBW) is kept constant by synthesizing symmetric scanning Linear Antenna Arrays (LAA), which is done by considering excitation amplitude as the optimization parameter. A Sine cosine algorithm (SCA) is used to achieve this objective. Three different case studies are illustratedin this article to show the effectiveness of SCA in LAA optimization. The results obtained show that the SCA algorithm performs better than Firefly Algorithm (FA), Symbiotic Organisms Search (SOS), and hybrid optimization algorithm based on Grasshopper Optimization Algorithm (GOA) and Antlion Optimization (ALO)
MODEL KEJADIAN TBC (TUBERCULOSIS) RESISTEN OBAT (RO) PADA PASIEN TBC DI DAERAH LAHAN KERING KEPULAUAN
Authors: Wahyuni Maria Magdalena Dwi
Published: July 2023

MODEL KEJADIAN TBC (TUBERCULOSIS) RESISTEN OBAT (RO)PADA PASIEN TBC DI DAERAH LAHAN KERING KEPULAUAN
Permutations of a lie: fortress conservation and the (re)making of subjects in the global carceral archipelago
Authors: Scanlan Oliver , Ritchil Parag
Published: July 2023

This article is substantively based on an analysis of land documentation concerning the Indigenous communities of Madhupur Forest of Bangladesh, combined with fifty five interviews. We demonstrate that the Garos have suffered formal dispossession of their land rights, while retaining control of a substantial number of holdings, over a a timescale of forty years. This suggests that economic factors were not the main reason for the removal of their de jure rights as no-one has gained financially from this process. In order to explain why this was done, we turn to theories of the carceral state insofar as they bear on the racialisation of property and the making and remaking of subjects in a manner that is relational to dominant narratives and processes in the nation-building process.
An Assessment of the Macroeconomic Implications of COVID-19 in Nepal: Evidence from SIR –Macro Model Analysis
Authors: Katuwal Khagendra , Prakash Manab , Adhikari Naveen , Raut Nirmal Kumar , Adhikari Shiva Raj
Published: July 2023

This paper assesses the macroeconomic implications of COVID-19 in the context of Nepal. The study uses a susceptible, infected, and recovered macro model (SIR-Macro model) where epidemiological variables are interacted with macroeconomic variables namely consumption and working hours to simulate the implication. The model estimates show that the containment measures of the government reduced the spread of the disease by 17 percent. However, the COVID-19 pandemic had a significant negative impact on macroeconomic outputs. On average, both consumption and working hours declined by 20 percent which otherwise would be more serious if no containment measures were adopted. In addition, the study also finds that the impact has been heterogeneous across susceptible, infected, and recovered population. Interestingly, the study also indicates that the individual utility lowered while societal utility improved with containment policies.
Contribution of Stock Market Development on Economic Growth of Nepal
Authors: Ranjit Yogesh
Published: July 2023

The paper is to analyze the contribution of stock market development on economic growth of Nepal. A well-developed stock market could promote the volume of domestic savings, saving mobilization, capital formation, and efficient allocation of capital in productive sectors of the economy that ultimately helps for increasing income, output, and employment and thereby enhance the economic growth of the nation. The study followed quantitative analysis and deductive method by using secondary data of 27 years from 1994 to 2021. It used ARDL model, co-integration test, bound test, CUSUM, and CUSUMQ test for data analysis. It employs the real gross domestic product as a proxy variable for economic growth while broad money supply, market capitalization, stock market turnover, NEPSE index, and listed companies are taken as the indicator of stock market development. The study found that there is a significant contribution of broad money supply, market capitalization and NEPSE index to real GDP. But, there is a weak contribution of stock market turnover to real GDP that indicates a liquidity problem in Nepalese stock market. It concludes that stock market development has a significant contribution for economic growth in Nepal. Hence, it is suggested that policymakers should think about the stock market development for the economic growth of Nepal.
Livelihood Dependency and Inequality in Community Forests of Nepal
Authors: Bista Raghu Bir
Published: July 2023

This study is to examine empirically livelihood dependency and inequality of the community from the community forest in Nepal. This study used the follow up survey data in 2018 in the Kafle Community Forest of Lamatar-6, Lalitpur District, Nepal. The data was collected from household survey to 48 sample household. Gini coefficient was used as analytical tool. As the results, 67 percent households are absolute poor and 23 percent households are relatively poor. The poor households excessively and directly dependent on the forest products of the community forests for their daily livelihood objectives. This study found that community forests contributed 45 percent livelihood income (firewood, leaf litter, and grass, water etc.) to the forest-dependent households, along with service and agriculture income sources. Labor contribution based proportional distribution was used to meet social and economic justice. The poor could get more benefit than the well-off households. Additionally, the study found declining inequality among households after being a member of KCF. Without the income of the community forests, the inequality was 0.99. With the income of the community forests, the inequality sharply dropped at 0.64. Thus, the community forests reduce income inequality and poverty level of the poor households with increasing livelihood security and support. Therefore, the community forests are an effective and collective action to sustainable forest management and livelihood security.
Trade Liberalization Index and Economic Growth in Developing Countries: Does Stage of Development Matter?
Authors: Paudel Ramesh C
Published: July 2023

This paper analyses the widely used Sachs and Warner (1995) index of trade liberalization for 193 countries extending the period up to 2009 identifying 134 countries as open, 23 countries as closed, and 36 countries with ambiguous status, and then investigates the impacts of trade liberalization on economic growth using a dynamic growth model for a disaggregated levels of income. For this purpose, this study uses the biggest panel data set in this literature covering the period of 1985-2009. The results show that the impact of trade liberalization on economic growth differs based on the income levels of the developing countries. As indicated by the estimated results, the lower-middle-income countries, on average, benefit up to 3.45 percent points more compared to other developing countries from the trade liberalization. This finding makes a strong case for a clear departure from the ‘Washington Consensus’ approach and claims that trade liberalization with the same priority to all developing countries does not ensure economic growth. Also,  the findings strongly suggest considering the stage of economic development of the developing countries while recommending their trade policy reforms.
Trade Balance and its Determinants in South Asian Countries: A Panel Data Analysis
Authors: Nepal Surendra Raj , Thapa Bharat Singh
Published: July 2023

Persistent deficit in trade balance is a common characteristic of developing countries in which low value agricultural exports may not offset the high value industrial imports. This article intends to explore the effect of inflation, exchange rate, GDP, FDI and GCE on trade balance of South Asian countries: Bangladesh, Bhutan, India, Nepal, Pakistan and Sri Lanka. Data were obtained from, World Development Indicators from 2001 to 2019 published by World Bank. Initaly, the trend of all variables was monitored using graphs. Then, fixed effect model was applied as suggested by Hausman test in which only exchage rate was found significantly negatively related with trade balance. Due to serial correlation problem with fixed effect mode, data were further analysed through panel ARDL / PMG and found the evidences of long-run relationship among the variables. It was also found that inflation, exchange rate, and GDP had significant positive relationship with trade balance in long-run whereas GCE had significant negative impact on it. Interestingly, FDI did not have significant contribution on trade balance in long-run. None of variables were found to be significant in short run. However, all selected variables affected signifcantly to trade balance in short-run while testing cross-section wise. Finding of this research has an important implication to South Asian countries for making concensus in desiging common currency to fight against the growing concern of trade deficit in the region.
"Good Economics for Hard Times"
Authors: Adhikari Naveen
Published: July 2023

Abhijit V. Banerjee and Esther Duflo (2019), Good Economics for Hard Times, Published by Juggernaut Books, KS House, 118 Shahpurjat, New Delhi, 110049, India, Pages 403 (including index and Bibliography) + x, P-ISBN: 9789353450700 E-ISBN: 9789353450717
Self-regulated Learning in Secondary Level English Textbooks in China
Authors: Zou Fengmei
Published: July 2023

This paper explores the place of self-regulated learning in English language curriculum in China with a special focus on the analysis of English textbooks prescribed for secondary schools in Guangdong. Four textbooks prescribed for two semesters of grades 7 and 8 each, and curriculum of the same level were analyzed to explore to what extent the self-regulated learning has been adopted in the curriculum and textbooks. The findings reveal that both curriculum and textbooks promote self-regulation, which supports to achieve the curricular goals of learning a language. The implications are that such an exclusive focus on self-regulatory processes in the textbooks has a high potential to realize the goal of promoting self-initiated and independent learning in China’s secondary education.
Analysis of Pectin and Essential Oil Citrus L. Lemon Peel
Authors: Singh Narendra Pratap , Paudel Nabin
Published: July 2023

The most well-known group of aromatic flowers is the genus Citrus. One of the most significant fruit crops in the world belongs to this genus and it is widely grown for the market for fresh fruit and processed juice. The phytochemicals were analyzed in the lemon peel essential oil extract. Phenols, terpenoids, saponins, and alkaloids were analyzed in the acetone extract whereas flavonoids, phenols, and saponins were analyzed in the ethanol extract of Lemon peel. The Fusarium was inoculatedin Petridis and sprayed essential oil over the Petridis. One Petridis was free from essential oil. The essential oil free Petridis was observed spreading fungus with multiplication but the growth of fungus was stopped in Petridis which was sprayed with essential oil after three weeks. The pectin was extractedfrom lemon peel and calculated equivalent weight of pectin was 200g. It is found that lemon peel has a big application in medicinal and pharmacological benefits. Pinontoan et al., 2019 reported that essential oil extract of Lemon peel have equal effectiveness against both Trichophyton rubrum and Fusarium. The family Rutaceae is dominated economically by the genus Citrus L.
Ways for the Prosperity of Farmers in Western Hills and Terai, Nepal
Authors: Amgain L. P. , Dawadi A. , Adhikari A. , Timilsina K.
Published: July 2023

The Institute of Agriculture and Animal Science (IAAS) under Tribhuvan University (TU) has launched the internship programme me for their final semester students studying under-graduate level since 2014/15 in its all constituent and affiliated campuses. About 106 UPA mini-theses accomplished by 221 B.Sc. Ag. graduates from the Prithu Technical College (PTC) libraries were systematically arranged and categorized in chronological order based on the disciplinary subjects and thematic areas, and the technologies have been recommended to scale-out for the prosperity of the farmers in the western Tertian mid-hill agro-ecology of Lumbini and adjoining provinces in Nepal. The review revealed that the researches at PTC were concentrated majorly on major food grain crops with five major themes viz. varietal evaluation, crop management, soil nutrient, weed and insect pest management. The review further revealed that the adequate number of researches were in the vegetable crops specially in production packages and value-chain analysis followed by the control of insect pests and diseases both in on-farm and storage structures, suggesting to follow the integrated pest management (IPM) approach. Varietal testing in major field and vegetable crops, and economic survey of chamomile, marigold, honeybees, broiler chicken, cardamom and ginger and oyster mushroom cultivation practices are the newly defined arena to be adopted for harnessing the prosperity of the farmers of the western hills and Terai region in Nepal and its adjoining congenial agro-climatic environment. Future collaboration with the various agriculture related national and international organizations as adopted by PTC on these recent years has to be continued and strengthened further to extrapolate the UPA research innovations obtained from the graduate student’s mini-thesis works.
Sublethal Effects of Flonicamid on Life Table of Myzus persicae (Sulzer)
Authors: Baral Sabitri , Thapa Resham Bahadur , Jha Ratna Kumar , Joshi Samudra Lal , Aryal Sunil
Published: July 2023

The green peach aphid, Myzus persicae (Sulzer) (Aphididae: Hemiptera) is a cosmopolitan polyphagous pest of more than five hundred plant species belonging to at least forty different plant families including several economically important agricultural crops. The sublethal effect of LC25 concentration of flonicamid on M. persicae was assessed by using an age-stage two-sex life table approach for integrated management of this pest. A leaf-dip bioassay showed that flonicamid was very toxic to the adults of M. persicae at 48 h with the calculated LC25 concentration value of 0.0115 g a.i./L. The adults (parental generation) of M. persicae exposed to the LC25 concentration (sublethal dose) of flonicamid showed inhibitory effects on the life history traits across its generations such as reduction in adult longevity and fecundity of parental generation (F0); shortening the durations of fifth instar nymphs, adult female longevity, oviposition period, total longevity and fecundity of F1 & F2 generations. On the other hand, stimulatory effects were observed on the duration of first, second, third, and fourth instar nymphs; and pre-adults in F2 generation in the flonicamid-treated aphids. Consistently with the effects on individual traits, a higher mean generation time (T) and shorter intrinsic rate of increase (r), finite rate of increase (λ), and net reproductive rate (R0) of F2 generation were observed in the flonicamid treated aphids, although r, λ, R0, T, and gross reproductive rate (GRR) of F1 generation were not significantly affected. The findings revealed the exposure of parental adults of M. persicae to sublethal concentration of flonicamid could induce hormetic (both inhibitory and stimulatory) effects on their succeeding generations. This study is useful for assessing the overall effects of flonicamid on M. persicae. The hormetic effects should be considered when it used flonicamid in the integrated management of M. persicae in crop fields.
In vitro Evaluation of Different Chemical Fungicides for the Control of Rhizoctonia solani Kuhn
Authors: Dhami Govinda , Maharjan Demij
Published: July 2023

An in vitro experiment was conducted for an evaluation of different chemical fungicides against Rhizoctonia solani using poisoned food technique at National Plant Pathology Research Centre, Nepal Agricultural Research Council (NARC) Khumaltar, Lalitpur. Pathogen was isolated from infected broad leaf mustard. The experiment was conducted in Completely Randomized Design (CRD) with three replications for each treatment. Seven fungicides as treatments, namely, Saaf (carbendazim 12% + mancozeb 63%), Bavistin (carbendazim 50%), Vacomil Plus (metalaxyl 15% + copper oxychloride 35%), Nativo (tebuconazole 50% + trifloxystrobin 25%), Sectin (fenamidone 10% + mancozeb 50%), Kingstival (dimethomorph 50%) and Topcare (azoxystrobin 50%) were taken for the evaluation. Two levels of concentrations (100 ppm and 200 ppm) were used for each fungicide and concentration was calculated based on active ingredients (a.i.) of the fungicides. All fungicides were used individually to study the rate of inhibition of R. solani on PDA media. At higher concentration 200 ppm, Bavistin, Nativo and Saaf showed complete inhibition of the mycelial growth of the pathogen whereas at lower concentration 100 ppm, Bavistin was only completely effective against the pathogen. Sectin and Topcare were also highly effective in inhibiting the growth of R. solani. The efficaces of Kingstival and Vacomil Plus against the pathogen were much lesser than others. The active ingredients carbendazim, tebuconazole, mancozeb and trifloxystrobin showed the highest degree of mycelial growth inhibitions compared to others. The fungicides that found to be effective for inhibition of mycelial growth of R. solani in this study should be further tested in the field conditions in order to verify their efficacies as well as to determine their optimum application doses.
Relación entre el biotipo de vacas Holando, la estrategia de alimentación y la salud de ubre
Authors: Morales - Piñeyrúa Jéssica Tatiana , Bobadilla Pablo Ernesto , Alcantara Ignacio , De Torres Elena
Published: July 2023

Factores relacionados con el animal y el ambiente pueden afectar la frecuencia de mastitis, siendo la genética y la estrategia de alimentación algunos de dichos factores. El objetivo de este estudio fue analizar la frecuencia de mastitis clínica y los recuentos de células somáticas (RCS) de vacas Holando de dos biotipos, Norteamericano (NA) y Neozelandés (NZ), bajo dos estrategias de alimentación (pastura o mixto). En la Unidad Experimental de Lechería de INIA La Estanzuela (Colonia, Uruguay) fueron agrupadas 120 vacas en 4 tratamientos según la combinación de biotipo y estrategia de alimentación (n=30). La cantidad de vacas con mastitis clínica y los RCS fueron registrados mensualmente durante una lactación. Hubo una interacción entre el biotipo y la paridad de las vacas (primíparas y multíparas) (P=0,04) para la frecuencia de mastitis. Vacas primíparas NA presentaron menor probabilidad de presentar mastitis clínica (ODR: 0,003). Por el contrario, las vacas multíparas NA fueron las que presentaron mayor probabilidad de experimentar mastitis clínica (ODR: 0,12), mientras que las vacas de origen NZ mostraron valores intermedios (ODR primíparas: 0,082; ODR multíparas: 0,066). La estrategia de alimentación no afectó la frecuencia de mastitis ni los RCS. Tampoco el biotipo afectó el RCS. En conclusión, sin importar la estrategia de alimentación, la frecuencia de mastitis clínica fue diferente según el biotipo, pero estas diferencias fueron influenciadas por el número de partos de los animales. Los RCS no fueron afectados por la estrategia de alimentación o el biotipo animal.
Manifestasi Hak Asasi Mantan Narapidana dalam Pengisian Jabatan Negara Menurut Undang-Undang Nomor 7 Tahun 2017 tentang Pemilihan Umum
Authors: Lubis Muhammad Ansor , Nasution Faisal Akbar , Nasution Mirza , Yamin Muhammad
Published: July 2023

In accordance with one of the ideals of the General Election, namely to produce quality representatives of the people and the spirit to create a government free from corruption, collusion and nepotism. In the 2019 legislative election, the KPU established KPU regulation No. 20 of 2018 concerning the Nomination of Members of the DPR, Provincial DPRD, and Regency/City DPRD in the 2019 Election. The KPU added a requirement to become a member of the legislature which in article 4 paragraph (3) states that for former convicts of drug dealers, sexual crimes against children, or corruption prohibited from participating in the nomination of members of the legislature. These provisions are considered contrary to Law no. 7 of 2017 concerning General Elections. The formulation of the problem in this paper is how to manifest the fulfillment of prisoners' human rights in filling state positions as regulated in Law Number 7 of 2017 concerning General Elections. The research method used is a normative juridical research method. Normative research requires a statutory approach and a conceptual approach. The data collection technique used is through the study of documents and literature on secondary data in the form of primary, secondary and tertiary legal materials. The conclusion is that there are several decisions of the Constitutional Court, the Supreme Court and the Decisions of the Bawaslu which also hinder the enactment of these provisions. These provisions relate to the limitation of Human Rights, namely the limitation of Political Rights, namely the right to be elected as regulated in Law Number 39 of 1999 concerning Human Rights.
Penegakan Hukum Oleh Polri Terhadap Pelaku Tindak Pidana Judi Online (Studi Pada Kepolisian Daerah Sumatera Utara)
Authors: Kurniawan Yundha , Siregar Taufik , Hidayani Sri
Published: July 2023

Law enforcement is carried out by law enforcers. The implementation of the law in society, apart from depending on the legal awareness of the community, is also very much determined by law enforcement officials. Law enforcement by the Indonesian National Police against perpetrators of online gambling crimes at the North Sumatra Regional Police is carried out in accordance with the provisions of Law No. 19 of 2016 on amendments to Law No. 11 of 2008 concerning Information and Electronic Transactions. Law enforcement against perpetrators of online gambling crimes in the Police. The increasing mode of online gambling crimes is not accompanied by an increase in the quality and quantity of Polri personnel. Lack of mastery of information technology by investigators in revealing perpetrators of online gambling crimes. Lack of identity of perpetrators and lack of witnesses. Lack of evidence in the filing process. Lack of cooperation between the Police and providers and the public to obtain information related to online gambling crimes. The lack of cooperation between the Police and the Public Prosecutor in the process of investigating online gambling crimes
Pernikahan Beda Agama Berdasarkan Hukum Islam dan Undang-undang Nomor 1 Tahun 1974 Tentang Perkawinan (Analisis Penetapan No. 42/Pdt.p/2014/PN.Unr)
Authors: Dintara Lubis Syaddan
Published: July 2023

In practice, interfaith marriages are declared valid if they have received a permit decision from the court so that they can be registered. Even though in Law no. 1 of 1974, interfaith marriages are still experiencing a legal vacuum. In the event that the registration of marriages in interfaith marriages cannot be carried out because they are not in accordance with Article 2 paragraph (1) of Law No. 1 of 1974, but if accompanied by a permit decision from the court, interfaith marriages can be registered even though they are contrary to religious law, customary law and UU no. 1 of 1974. Consideration of freedom to embrace religion as a human right contained in the 1945 Constitution, in fact the principle of human rights returns the marriage law to the religious law adhered to by each religion. This study uses a normative study with a decision analysis approach No. 42/Pdt.P/2014/Unr based on the considerations of Islamic law and Law Number 1 of 1974. The aim is legal certainty in interfaith marriages and examines judges' considerations in granting permits for interfaith marriages. The results of the study show that normatively it is prohibited because it is not in accordance with Law No. 1 of 1974, if marriage is legalized because of a court decision to be registered so that it is considered valid, then it can weaken the position of Islamic law as a source of law for adherents of Islam, in principle the law Marriage refers to religious law.
Perlindungan Hukum Terhadap Hak-Hak Korban Kejahatan Seksual Berdasarkan Undang-Undang Nomor 12 Tahun 2022 Tentang Tindak Pidana Kekerasan Seksual
Authors: Harahap Muslim , Pratitis Sugih Ayu , Rehulina Rehulina
Published: July 2023

From January to July 2020 cases of violence against adult women increased from 3020 people to 3059 victims, even sexual violence in children increased to 2556. The purpose of this study was to find out the state responsibility of the rights of victims of crime; The application of law to victims of sexual crimes and obstacles and challenges in the application of the rights of victims of sexual crimes. This research is a normative juridical legal research, namely research conducted based on secondary data. The nature of this research is descriptive analysis. The data used in this study are secondary data, namely data obtained from literature research in the form of legal materials. Data collection techniques are literature and field. The results showed that the Criminal Act of Sexual Violence could provide legal protection for victims and be able to restore the rights of the Sikorban by providing legal treatment, recovery and protection.
Hukum Memperdagangkan Barang Luqathah Perspektif Imam Syafi’i (Studi Kasus Di Jerantut Pahang, Malaysia)
Authors: Mohamad Roslan Arni Nadira Binti , Zuhri Ahmad
Published: July 2023

This article was conducted to find out the extent to which students and the public out there understand the law of trading luqathah goods according to Imam Asy-Syafi'i, especially when they find items that have fallen. According to Imam Syafi'i, this issue is focused on finding found items (luqathah) when a major flood occurs. In order to approach this problem using data collection methods through observation, interviews and notes in the field. In analyzing the data, the technique used is the explanation of the analysis, namely the method of analyzing the data under study by explaining the data, explaining and combining all the answers from the research results, then analyzing them to obtain solid conclusions. This study concludes that the law of taking found objects (luqathah) according to Imam Asy-Syafi'i. conditions, namely: obligatory, sunnah, makruh, haram, jaiz or mubah.
Perlindungan Hukum Terhadap Konsumen Atas Peredaran Produk Kosmetik Ilegal Yang Mengandung Bahan Berbahaya (Studi Badan Pengawas Obat dan Makanan Medan)
Authors: Sari HTP Elfrida Mayang , Lubis Anggreni Atmei , Harahap Dessy Agustina
Published: July 2023

Currently, there are many illegal cosmetics circulating in the market, whether they do not have a distribution permit or contain hazardous materials, including local and imported cosmetics. Therefore, it is necessary to have legal protection for consumers so that their rights are still fulfilled for the losses they experience. Cosmetic products are supervised by the Food and Drug Supervisory Agency or BPOM which is in charge of supervising the distribution of cosmetics as well as medicines and food in Indonesia. The research objectives to be achieved in this study are to find out how the law provides protection to consumers against the occurrence of illegal cosmetic circulation, to find out how the legal rules for the circulation of illegal cosmetics in Indonesia are, and to find out how legal remedies can be taken by the public for the circulation of illegal cosmetic products. . The research methods used are: Library Research and Field Research. Types of Normative Juridical Research. The conclusion obtained is that legal protection for consumers can be done by applying the principle of Strict Liability, namely mistakes are not a determining factor, but there are exceptions that allow business actors to be released from responsibility due to compelling circumstances. With the principle of absolute responsibility, it is hoped that business actors will prioritize the interests or rights of consumers, so that consumers do not experience losses for their actions or for cosmetic products produced or sold. The legal arrangements for the distribution of cosmetics in Indonesia include Law Number 8 of 1999 concerning Consumer Protection, Law Number 36 of 2009 concerning Health, BPOM Regulation Number 2 of 2020 concerning Supervision of Production and Distribution of Cosmetics, etc. Legal remedies that can be taken by the community are through the Court (Litigation) and BPSK (Non-Litigation).
Penetapan Ambang Batas Calon Presiden dan Wakil Presiden Berdasarkan UU No. 23 Tahun 2003 dan UU No. 7 Tahun 2017
Authors: Lubis Luken ferisman , Asnawi Eddy , Kadaryanto Bagio
Published: July 2023

The purpose of this study is how the threshold for the nomination of president and vice president is based UU No. 23 Year 2003 and UU No. 7 Year 2017 and how ideally the threshold for presidential and vice presidential candidates is determined based on UU No. 23 Year 2003 and UU No. 7 Year 2017. This type of research is normative legal research by analyzing cases that conflict with the law using qualitative methods to draw deductive conclusions. The provisions for setting thresholds in presidential elections constitutionally violate the constitutional rights of citizens based on the provisions of Article 6A paragraph (2) of the 1945 Constitution which states "pairs of presidential and vice-presidential candidates are proposed by political parties or a coalition of political parties participating in general elections prior to the holding of general elections. This provision provides space for political parties to nominate presidential and vice presidential candidates. However, in Article 222 UU No.7 Year 2017 concerning General Elections, it provides a limit of 20% of the number of seats in the DPR or 25% of valid votes nationally in the previous DPR member elections. In a presidential system, the imposition of a threshold is irrelevant because theoretically the separation of powers does not recognize the president's accountability to the parliament, thus the threshold is not appropriate if the votes used are from the DPR election. Setting the threshold for presidential and vice-presidential candidates is simply reduced to 5% of seats in the DPR and 10% of valid votes from the previous general election or the article on setting the threshold for presidential and vice-presidential candidates is simply abolished through revisions to the general election law.