bluuebunny/crossref_metadata_2025 huggingface dataset:
Transfer Pricing Provisions
Authors: Strachuk V.
Published: December 2023

This articles analyses the transfer pricing rules introduced in Belarus for the first time in the tax amendments for 2012.
Corporate Residency – Central v. Effective Management
Authors: Joseph A.
Published: December 2023

Residency of foreign companies has never been under so much scrutiny and review in Australia until the release of the report by the Board of Taxation in 2019. The recommendations made by the Board have not been acted upon up to now, but will be a subject of much debate and conflicting opinion in the near future, especially because of the pandemic restricting travel of senior officers of companies and the changed company practices. The consequences that follow if a company is considered as resident in Australia are numerous and therefore the criteria for residence will form a significant consideration when determining the appropriate structuring of foreign incorporated companies wishing to do business in Australia. The statutory provisions relating to corporate residency have been in ITAA 1936 for quite some time and all interested parties are in agreement that the law relating to residence of foreign incorporated companies requires review to suit the current and fast evolving environment of corporate mobility and management, especially in light of the role played by online business practices, such as project management and key personnel participation in business.
Review of Benchmark Analysis during COVID-19: Case Study Analysis in Three Industries Particularly Affected by the Pandemic
Authors: Rossi G. (Giacomo)
Published: December 2023

This article discusses the potential adjustments adopted in the benchmark analysis for selected industries for the year 2020. The chosen sectors – apparel and non-apparel retail, oil and gas, and air transportation and tourism – are examined in detail in specific case studies.
The Proposed Indian General Anti-Avoidance Rule
Authors: Krishnamurthy V.
Published: December 2023

In this article, the author discusses the proposed Indian general
anti-avoidance rule (GAAR) by examining the provisions of the Finance Act 2013
and the pending recommendations of the Shome Committee.
VAT Grouping and Cost-Sharing Arrangements – The Polish Experience
Authors: Rzepa T. , Wyganowski M.
Published: December 2023

Poland introduced the EU exemption for cost-sharing associations in 2011 and, indirectly, also the EU arrangements on VAT grouping became available to businesses in Poland. These concessions enable businesses to avoid or reduce the VAT costs of outsourcing activities. In this article, the authors present an overview of how those arrangements function in practice and how their scope is interpreted by the tax authorities and national courts.
Declaration of Taxpayer Rights
Authors: Brzeziński B. , Chanowska-Dymlang B.
Published: December 2023

This note outlines the origins and content of the Declaration of
Taxpayer Rights that is currently being developed in Poland, which is intended
to ensure that the practise of the tax authorities reflects the statutory legal
guarantees that may be enjoyed by all taxpayers.
EU VAT to Become a Win-Win-Win: A Dream to Come True?
Authors: Lejeune I.
Published: December 2023

In this column, the author considers taking into account the proposal for a definitive VAT system in the European Union, whether this is “the” opportunity to turn the EU VAT system into a best practice VAT.
The Myth of the Neutrality of VAT
Authors: Tzenova L.
Published: December 2023

The EU VAT system has been designed as a neutral system, which means,
inter alia, that the VAT itself must not be a burden on taxable persons engaged
in taxed transactions. In this article, the author discuses the fact that, due
to the system of settling VAT liabilities and VAT claims for tax periods and on
an accrual basis, the VAT itself may be a burden or advantage to taxable
persons and to the tax authorities. There are no indications that, although the
VAT cash accounting regime is a step in the right direction, the EU legislature
is seriously considering making the VAT system truly neutral.
Brazil Says “Yes” to the OECD. Will the OECD Now Say “Yes” to Brazil?
Authors: Sousa R.B.
Published: December 2023

Some international observers were surprised when Brazil signed on to the OECD’s Statement announcing consensus on Pillars One and Two. Rafael Barbosa de Sousa reviews the dynamics behind Brazil’s negotiating position and its decision to join in the Statement, and explains how they may advance Brazil’s application to join the OECD.
Commission
Authors: Alvarado M.
Published: December 2023

This overview highlights the Commission’s (i) proposal to follow the OECD agreement on Pillars One and Two as regards the design of the EU single corporate tax rulebook, (ii) proposal for a 6th Anti-Money Laundering Directive, (iii) proposal to continue authorizing Germany to exclude the right to deduct input VAT for certain supplies for private purposes, (iv) provision of technical rules on automated exchange of information related to an import scheme, (v) decision to appeal the General Court’s decision on the Amazon State aid case in Luxembourg, and (vi) several actions brought against certain Member States on diverse tax matters.
Post-acquisition integration - what you need to do? Singapore
Authors: Leow E. , Wong J.H.M. , Ke Z-X.
Published: December 2023

Part of a comparative survey based on selected papers presented at the
Baker & McKenzie 24th Annual Asia-Pacific Tax Conference held in Kuala
Lumpur, Malaysia on 13 and 14 November 2008. The scenario assumed is where two
foreign groups merge overseas and this is followed by: a local merger; a local
acquisition of assets; or the retention of the two separate local operating
units. Questions considered are: 1. Are there alternative approaches to local
country consolidation, including the trade-offs among (i) tax efficiency, (ii)
speed and (iii) fees/costs? 2. Are there opportunities to step up the basis of
assets? 3. Are there any leveraging opportunities that could generate
tax-efficient interest deductions? 4. What are the capital gains tax and stamp
tax issues and potential planning relating to transfers of shares to position
the subsidiaries for the ultimate consolidation? 5. How can the tax losses of
one entity be preserved? 6. What opportunities exist to restructure
intellectual property rights so as to generate tax efficiencies? 7. What tax
elections, if any, need to be made? 8. If the entities have different tax
years, can this be changed? 9. Are there any obvious tax-related employment
issues that arise? 10. Are there any other obvious tax planning
opportunities?
Pillar One Reforms
Authors: Joseph A.
Published: December 2023

In recent times, the digitization of business has taken massive strides and successfully infiltrated almost all areas of commerce around the world. Unfortunately, measures aimed at regulating the novel business methods accompanying digitization have not kept pace with such progress. The negative impact of this has been most evident in taxation, especially in profit shifting. The OECD, at the centre of these developments, has been advancing its BEPS Project and Action Plan to counter multinational enterprises attempting to avoid or reduce their taxation liability in countries in which they generate their profits, mostly by selling their products and services. Pillars One and Two are currently proceeding under the auspices of the OECD. However, the speed at which Pillar Two is being implemented is far more conspicuous and palpable than in the case of Pillar One. The accelerated pace for Pillar Two was evident recently when the UK government released draft legislation together with explanatory notes, with the view to incorporating Pillar Two into its Tax Code. This move is in line with the decision of the UK government to bring forward the intended implementation of Pillar Two to 2024. The legislative changes are expected to be incorporated into the UK Finance Bill 2022/23.
The Resident Property Tax Reform Pilot Projects in Shanghai and
Chongqing
Authors: Zhang Y. (Ying)
Published: December 2023

This article provides an insight into the experiences of the Shanghai
and Chongqing provinces in China in implementing the pilot resident property
tax reform, which is to be gradually expanded across the nation. The workings
of the pilot programmes as well as their impact on tax and non-tax policy are
discussed.
Tax Regime Applicable to Capital Gains on Real Estate Derived by Non-Resident Individuals: Current Regime and Future Prospects
Authors: Mallaret A.
Published: December 2023

Between 2011 and 2016, opposing positions taken by lawmakers and the administrative courts generated a great deal of confusion about the effective tax rate applicable to a sale of a property by an individual. This note provides an overview of the actual French capital gains tax regime for non-residents, as well as issues that have yet to be resolved in the relevant case law.
Transfer Pricing Horizon in Brazil: Arm’s Length Standard and the Resale Price Less Profit Method
Authors: Muniz E. Barboza , Grillo P.
Published: December 2023

In this article, the authors seek to demonstrate, through an overview of the Brazilian resale price less profit method, that the convergence of the Brazilian transfer pricing rules to the OECD standard will depend not only on a comprehensive reformulation of the existing domestic legislation, but also a radical change in the country’s posture and tax policy.
The Challenges of Digitization of Tax in a Historically Paper Environment
Authors: McGill R.
Published: December 2023

In the 21st century it is almost a precept that tax, like many other aspects of our financial world, would be substantially digital in nature. Currencies are becoming digital. Securities trading and banking are effectively already digital. Our daily lives are increasingly digital. Yet, there are aspects of financial services where it has proven extremely challenging to move out of a paper environment. In this article, the author uses practical examples to explain these challenges and offers insights into how and when the tax industry may catch up.
Taxation of Hybrids: A Singaporean Perspective
Authors: Lau P. (Paul)
Published: December 2023

The author considers the delineation between debt and equity in Singapore in the context of OECD efforts to address hybrid mismatches, specifically Action 2 of the BEPS Action Plan.
Supreme Court Explains the Excess Input VAT Refund Scheme under New GST Law
Authors: Jain T.
Published: December 2023

In line with the neutrality principle, India’s new GST law provides for refund of excess input VAT when input supplies are taxed at a higher rate than output supplies. However, the refund is available only where input goods suffer higher tax and no refund is available for higher tax on input services. Taxable persons challenged this discrimination between input goods and input services. Recently, the Supreme Court of India has rejected this challenge. In this article, the author explains the Supreme Court’s decision and its far-reaching implications for taxable persons.
The Role of Precedents in Netherlands Tax Litigation
Authors: Blokland W. , Maas C. , Wattel P.
Published: December 2023

This article examines the role of precedents in tax litigation in the Netherlands, with special reference to the case law and the statutory tasks of the Hoge Raad der Nederlanden (Supreme Court of the Netherlands).
Zero Rating Cross-Border Triangular Transactions under EU VAT
Authors: Maunz S. , Marchal H.
Published: December 2023

In this article, the authors discuss the consequences of the judgment of the Court of Justice of the European Union in Euro Tyre Holding on the zero rating of transactions taking place in the framework of intra-Community triangulation.
Some Recent Decisions of the European Court of Human Rights on Tax Matters – October 2013
Authors: Baker P.
Published: December 2023

In this note, the author examines recent decisions of the ECtHR relating to human rights and taxation including cases on the imposition of an excessively high tax rate on severance payments, a case wherein a taxpayer's property was unlawfully sold to satisfy a tax debt of a mere EUR 780 and a decision regarding claims of the YUKOS company and its former owners that revolve around their treatment and charges related to alleged tax evasion.
Commission
Authors: Valério C.
Published: December 2023

This overview highlights the Commission’s (i) update on current and upcoming tax initiatives during the FISC Subcommittee meeting with Czech MPs; (ii) European Economic and Social Committee advice to the European Commission to reconsider the DEBRA Proposal; (iii) adoption of a revised State aid framework for research, development and innovation; (iv) amendment and extension of the State Aid Temporary Crisis Framework to support the economy in the context of Russia’s invasion of Ukraine; (v) urging of Member States to end tax breaks and other fiscal measures benefitting crypto-miners; (vi) adoption of the 2023 Commission Work Programme: A Union Standing Strong and United; (vii) approval of an Italian scheme to support newspaper publishers; and (viii) approval of an extension of the Belgian scheme exempting seafarer employers from social security contributions.
Zero Rating and the (Un)Certainty of Conditions Imposed to Qualify for Relief
Authors: Koh S.H.
Published: December 2023

In this article, the author discusses the related decisions of the Singapore GST Board of Review and the Singapore High Court, both of which allowed the zero rating treatment of the exports of goods even though the taxpayer did not fully satisfy the export documentation guidelines prescribed by the tax authority for zero rating relief. The courts ruled that the tax authority has to take the necessary steps to determine whether the goods were exported and the taxpayer was entitled to rely on the specific directions that were previously issued to the taxpayer for the zero rating treatment to apply even though the specific directions differed from the guidelines.
Counteracting Abusive Practices under French Tax Law: An Analysis
Authors: Afantrouss-Rami T. , Louvel-Loréal V.
Published: December 2023

The authors, in this article, discuss French anti-abuse provisions, including a new provision enacted in 2019 that incorporates the “main” purpose test, in addition to the “sole” tax purpose test, into French tax law.
Case Note: Global Reservations Fees Held to be Income Derived Through a Permanent Establishment
Authors: Dugar A. , Bhandari L.
Published: December 2023

This case note sets out the recent ruling by the Authority for Advance Rulings in FRS Hotel Group (Lux) Sarl that, in the light of the entirety of a series of agreements entered into by FRS Hotel with an Indian-resident property developer, FRS Hotel managed the entire operations of the property developer’s hotel in India; therefore, FRS Hotel had a fixed place permanent establishment in India. The payments received by FRS Hotel for provision of global reservation services were attributable to FRS Hotel’s PE in India and consequently chargeable to tax in India as business income, rather than as royalties or fees for technical services, in terms of the India-Luxembourg Income Tax Treaty (2008).
A Tailor-Made Approach to Fiscal Supervision: An Evaluation of Horizontal Monitoring
Authors: van der Hel–van Dijk L. , Pheijffer M.
Published: December 2023

In 2011, the Netherlands State Secretary for Finance established an independent Committee to evaluate the “horizontal monitoring” programme of the Tax Administration. The Committee, of which the authors were members, analysed opportunities and risks, measured the results and success of horizontal monitoring and made recommendations for future development.
Key Issues Relating to Permanent Establishments
Authors: Asatsuma A.
Published: December 2023

The author discusses a number of key issues that relate to the permanent establishment concept.
Parliament
Authors: Valério C.
Published: December 2023

This overview highlights the Parliament’s (i) resolution recommending fair and simpler taxation to support the Recovery Strategy; (ii) resolution recommending a Withholding Tax Framework in the European Union; and (iii) criticism of the Member State’s inability to reform the Code of Conduct on Business Taxation.
Direct Taxation
in Bulgaria – Two Years after Accession
Authors: Lozev Konstantin
Published: December 2023

In this article, the author describes the latest
amendments to the direct tax laws in Bulgaria, with particular emphasis on the
developments with regard to bringing these laws into line with the EC Treaty
freedoms and the effect of recent European Court of Justice (ECJ) decisions in
this respect. Comparisons are also made with implementation efforts in other
new Member States.
The Implementation of the “Authorised OECD Approach” under German Law and Its Relation to Tax Treaties Already in Force – Can the “Authorised OECD Approach” Be Applied Retrospectively?
Authors: Lingier R.K.
Published: December 2023

In this article, the author examines the implementation of the Authorised OECD Approach (AOA) under German law and discusses whether the AOA can be applied retrospectively.
Getting (Even More) Serious about Schemes To Avoid Tax by Strengthening the General Anti-Avoidance Provision
Authors: Bentley D.
Published: December 2023

In this article, the author provides a detailed analysis of amendments to Australia’s general anti-avoidance rule, Part IVA of the Income Tax Assessment Act (1936). The amendments threaten to overturn more than 20 years of court interpretation and have serious implications for any tax planning and tax structuring that touches Australian jurisdiction.
Tax Treatment of Term Subordinated and Perpetual Notes
Authors: Toryanik T.
Published: December 2023

This article explores the recent developments that relate to the tax classification of Tier 2 instruments. In particular, it discusses the recently issued Regulations that deal with term subordinated notes and the proposed regulations that deal with certain Upper Tier 2 instruments.
Country-by-Country Reporting and the International Allocation of Taxing Rights
Authors: Hanlon M.
Published: December 2023

In this article, the author examines the OECD/BEPS country-by-country reporting (CbCR) requirements and the disconnect between CbCR data and the arm’s length principle, discusses the potential benefits and costs of country-by-country data, and concludes by considering the possible implications of CbCR for the international allocation of taxing rights.
Applying the AOA to a PE That Performs Services: A Case Study on the Balance Sheet and the Profit and Loss Account of the Branch
Authors: Ruberti R.
Published: December 2023

The present contribution contains an outline of the key (tax and accounting) considerations that come into play while applying the AOA to a permanent establishment performing services. The article highlights the importance of keeping an accurate and detailed documentation of transactions having occurred among distinct parts of the same enterprise for the purpose of accurately delineating the functional profile of each of these parts and being able to demonstrate that an arm’s length amount of profits has been attributed to a branch performing services.
Transfer Pricing Compliance Amended
Authors: Meloni E.O.
Published: December 2023

The Argentine transfer pricing legislation underwent some relevant changes in the last year and a half in connection with an overhaul of the income tax and the alignment of the domestic legislation with BEPS Action 13. This article identifies the most relevant changes, with particular focus on transfer pricing compliance matters. It covers 2017 onwards in order to include the country-by-country reporting development.
APPROACHES TO EVALUATION OF FINANCIAL RESULTS OF RA COMMERCIAL BANKS
Authors: Margaryan Zaven
Published: December 2023

The study evaluates the interaction of macroeconomic variables, regulatory changes and internal operations of banks in the context of financial results formation. The research applies certain approaches to the evaluation of financial results to create an appropriate framework, that reflects the dynamics of financial results of the RA banking sector. A wide range of factors including macroeconomic indicators, regulatory changes, market competition and strategies of Armenian banks are assessed to build a complete picture of financial performance that will also enable financial managers to make strategic and financial management decisions.
USAGE OF ARTIFICIAL NEURAL NETWORKS IN MARKETING RESEARCH
Authors: Ghukasyan Gayane , Petoyan Petros , Bakhshyan Gayane
Published: December 2023

Any organization, in order to carry out successful activities in the conditions of strong competition and uncertainty of the environment, must be constantly informed of its customers, familiar with their constantly changing requirements, understand what is its target audience and strive to maximize their satisfaction level. For this purpose, the implementation of marketing research is very important, because it allows to collect multi-faceted information about customers, their requirements, the attitude of customers towards the given organization and the product or service issued by the latter, and other important factors that directly or indirectly affect the competitiveness of the organization and on profitability.

Modern economics puts forward new methods, the use of which in the implementation of marketing research allows the process to be carried out more efficiently, quickly and accurately. Artificial neural networks (ANNs) are among those methods. They allow you to identify extremely complex dependencies, perform analyzes for large amounts of data, solve complex formalization problems, etc. The article presents the analysis of the results of the survey conducted for the purpose of assessing the satisfaction of consumers with the level of water supply using artificial neural networks and offers recommendations aimed at solving the above problems.

marketing research, , machine learning, , ,
FEATURES OF ADMINISTRATION OF HIGHER PROFESSIONAL EDUCATION
Authors: Osipyan Liana
Published: December 2023

Management of higher vocational education is multi-layered and multi-content, as it has a wide range of beneficiaries. It is not limited within one university and manifests itself in the extra-university environment as well. The article interprets the features of higher education management and the key outcomes emerging in the management hierarchy, proposing a harmonization of regulatory influence in different areas and a comparable measurement of managerial implications using relative indicators.
Nivel de conocimientos y actitudes sobre sexualidad en adolescentes de un colegio nacional mixto, en Chincha. Perú. 2021
Authors:   , Pachas Torres Marlene Bertha
Published: December 2023

Título del estudio: Nivel de conocimientos y actitudes sobre sexualidad en adolescentes del quinto grado de secundaria, del Colegio Melchorita Saravia, distrito de Grocio Prado, provincia de Chincha. Objetivo general: Determinar el nivel de conocimientos y actitudes, sobre sexualidad en adolescentes del quinto grado de secundaria. Método de investigación descriptivo, cuantitativo, aplicada, observacional y transversal. Muestra, conformada por 92 adolescentes. Instrumento utilizado fue el cuestionario. Se empleó la estadística descriptiva. Resultados: El 55,4% presentaron conocimientos altos y el 39,1% conocimientos medios. El 79,3% mostraron conocimientos altos en la dimensión holística, el 66,3% conocimiento medio en la conceptual y el 57,6% conocimientos altos en la dimensión sensible. El 92,4% revelaron actitudes indecisas y el 6,5% actitudes desfavorables. Las actitudes indecisas predominaron en la dimensión cognoscitiva (91,3%), dimensión afectiva (77,2%) y conductual (59,8%). Conclusión: Se determinó que el concomimiento fue alto y las actitudes indecisas.
Clima y satisfacción laboral de los trabajadores en una empresa de productos industriales, San Borja, 2022
Authors:   , Uribe Cruces Clarisse Luciana
Published: December 2023

La investigación titulada “Clima y satisfacción laboral de los trabajadores enuna empresa de productos industriales, San Borja, 2022”. Tuvo como objetivo determinar la relación entre clima laboral y satisfacción laboral de los trabajadores en una empresa de productos industriales, San Borja, 2022. Estuvoregida bajo la metodología de tipo básica, el enfoque cuantitativo, diseño no experimental descriptivo correlacional, transversal. La población censal estuvo conformada por 53 trabajadores de la empresa de productos industriales, se emplearon cuestionarios para ambas variables, clima laboral y satisfacción laboral, los cuales fueron validados por expertos fiables. Se empleó la prueba de Rho Spearman para determinar la relación entre las variables, los resultados fueron que el clima laboral se relaciona con la satisfacción laboral de los trabajadores con un nivel de correlación Rho 0,536 y p-valor 0,000.
The role of using legends associated with tourist sites of the Altynemel State National Natural Park in excursion activities
Authors:   Kazakh Academy of Sport and Tourism, Omarova Nazym ,   Kazakh Academy of Sports and Tourism, Tulbayeva Aigerim ,   Kazakh Academy of Sports and Tourism, Nurmukhanbetova Dinara ,   Kazakh Academy of Sports and Tourism, Dzhienkulova Nurgalipa ,   Rauymbek Batyr Secondary School
Published: December 2023

This article describes the peculiarities of using legends in excursion activities, which are associated with the origin of Zhetysu tourist sites. The emphasis is on attractions located in the Altynemel State National Natural Park on the territory of the Dzungarian Alatau. In the study, the authors dwell on the most significant attractions of this region, paying attention to the history of their origin. Using these legends can serve as a way to attract tourists. For example, the historical site of Oshaktas is associated with a legend according to which in the Middle Ages there was a hearth here where food was prepared for warriors. The Besshatyr burial mounds are associated with the reign of the Saka queen Tomiris. The sounds that the Ajғaj құm makes are also associated with various legends. The authors conclude that the use of legends in excursion activities makes the tourist sites of our country especially attractive.
Effect of irrigation schedule on yield, water use and oil content of toria (Brassica napus var napus)
Authors: R. K. SIAG  , SHAKTZ KUMAR  , B. L. VERMA ANLI VED SINGH
Published: December 2023

A field experiment was conductcd during 1987--88 1989-90 to on sandy-loam soil at Sriganganagar, to study the effect of irrigation schedule on yield6, water use and oil content of torin (Brmsica napus L. var. napus sensu stricto; syn. 23. conrpestris Hook. f. Tho* vva COM Duthie &Fuller). TOM responded significantly to irrigation levels. Mean maxinium seed yield of 13.5 q h a was recorded under 2 irrigations given at branching and siliquas, development stage-closely followed by that with 2 irrigations at , branching and flowering. Oil yield was significantly higher with 2 irrigations applied at branching and siliqua-development stages. Consumptive use of water and water-use efficiency were 250 nun and 5.39 kgha-mm respectively with 2 irrigations scl~eduled at branching and siliqua-development stages.
Effect of nitrogen and weed management on onion (Allium cepa)
Authors: M. K. PORWAL ANDM. M. SINGH
Published: December 2023

A field investigat~on was carr~ed out during the winter seasons of 1987-Wand 1988-89 to study the effect of 3 levels of nitrogen (50, 100 and 150 kglha) and 9 weed-control treatments. Weed biomass and the bulb yield of onion increasing with increasing levels of N. Pre-emergence application of oxadiazon (1.0 kglha) followed by manual weeding 45 days after t&nsplanting showed the maximum weed-control efficiency of 77.0% compared with 60.5% withoxadiazon alone, and also increased the bulb yield by 81.4-254.9% over weedy check. Higher bulb yield was realized even at lower dose of 50 kg Nlha with weed-control treatments. However, weedy check gave the lowest bulb yield even with heavy fertilization (150 kg Nlha).
Response of chickpea ( Cicer anetinum) to planting dale and irrigation schedule
Authors: J. P. DIMTL  , P. V  , K N. NAMDE A. PILLAI
Published: December 2023

With the available facility of ~ a w a canal drilling the seed in rows 30 cm apart. A irrigation, existing productivity of the basal dose of 20 kg N, 80 kg P and 20 kg Kl chickpea (Cicer arietinum L.) can be ha was applied along with the seed. One doubled by timely sowing and irrigating the initial (come-up) irrigation was given most promising varieties. The variety uniformly to all the treatments to facilitate Radhey gram performs better than complete germination and crop stand. The traditional ones, and yield loss up to 30-40 rainfall received during the cropping seasons kghatday can be saved by planting the crop of 1985-86 and 1986-87 was 25.44 cmand in time (Masood Ali and Kushwaha,l985). 11.40 cm respectively. The net return from Hence an experiment was conducted to study each treatment was worked out by the response of gram to plant date and subtracting the cost of cultivation and irrigation schedule. expenditure made as per treatment from the The experiment was conducted during the gross profit of that treatment. winter seasons of 1985-86 and 1986-87 at Planting of gram on 26 October and 16 Powarkheda. The field soil was deep-black November proved the best period for Vertisol, having pH 7.6, organic carbon obtaining maximum number of branched 0.66%, available N, P,O, and K,O, 99.0, plants and yield attributes l i e number of 30.9 and 326.0 kgha respectively, with field podslplant, double-seeded podslplant, - capacity 34% and wilting point 16%. The graindplant and 100-seed weight (Table 1). treatments comprised 5 dates of sowing (5 The seed yield was also higher when gram and 26 October, 16 November, 7 and 28 was planted on 26 October and 16 November December) and 4 levels of irrigations [0, 1,2 compared earlier planting (5 October) or late and 3 at 0, 0.4, 0.6 and 0.8 depth of planting (7 and 28 December). Planting on irrigation water : cumulative pan 28 December decreased the seed yield by 8.3 evaporation (IW CPE) ratio, respectively] qha (43%) compared with 16 November : as the main-plot treatment, and 2 varieties planting, the monetary loss being up to Rs (Ujjain 21 and Radhey) as the subplot 3,238ha. Jurnmegae and Dadheech (1985) treatments. These were laid out in split-plot also reported reduction in yield due to design with 3 replications. The crop was delayed sowing. / sown on different dates as per treatment by Irrigating chickpea at 0.6 and 0.8 IW : Present address: College of Agriculture, Rewa. Madhya Pradesh 486 001: %rial Agricultural Research Station, Tikamgarh, Madl~ya Pradesh 472 001
Influence of time of nitrogen application on number and size of potato (Solunum .luberosum) tubers
Authors: R. P. SHARMA AM) R. EZEKIEL
Published: December 2023

In potato (Solanum tuberosum L.) split phosphorus @ 80 kg P20,/ha through single application of nitrogen is beneficial, as it superphosphate and potassium @ 100 kg minimizes the leaching loss of N. K20/ha as muriate of potash was applied at Application of N generally increases tuber planting. As the N was applied through urea, number as well as size (Pushkamath, 1976) it was mixed thoroughly with the soil to and at higher levels it increases vegetative prevent direct contact with sprouts. Seed- growth and delays the tuber initiation. tubers of cultivar Kufri Bahar weighing 40 Although split applicatiog of N has been g were planted in 50 crn x 20 cm spacing. - - tried earlier, the effect of N applied before The planting was done during the third week and after the tuber initiation on tuber number of October and harvesting in the first week and size is less understood. Hence an attempt of February. was made to study the effect of N applied at In Kufri Bahar potato-tuber initiation and after tuber initiation on number and size begins at about 30 days, after planting and of potato tubers at final harvest. continues fbr at least 2 weeks under short- Tlie field experiment was conducted at day conditions. Therefore top-dressing was New Delhi during the winter (rabi) season of done at 30 or 45 days afterplanting. 1989-90, in a randomized block design with Application of 150 kgha either as basal 4 replications. The soil of the experimental or in splits recorded significantly higher - z, field was sandy loam in texture, containing tuber yield than 75 kg Nha (Table 1). The organic carbon 0.46%, and available N, P highest tuber yield was recorded with 50 kg and K 18 1.8, 12.8 and 200 kglha Nlha at planting + 100 kg as top-dressed at respectively, with a pH 8.2. Two levels of N, 30 days after planting. Increase in tuber i.e. the recommended level (150 kglha) and yield in this treatment may be attributed to reduced Ievel (75 kgnla), were applied in 3 higher number as well as weight of large- split combinations- at the time of tuber sized tubers (weighing more than 5 cm). The initiation (30 days after planting and after results confm the findings of Hay and tuber initiation 45 days after planting), and Walker (1989). Higher tuber yield in this basal application of 150 kgha as the control. treatment could also be ascribed to greater --.. 1 The details of the treatment combinations vegetative growth, as reflected by higher are given in Table 1. A uniform dose of ground cover. This could be owing to better
Effect of nitrogen and sulphur on growth and yield of mustard (Brassica juncea)
Authors: V. D. KHANPARA  , B. L. PORWALZ  , M. P.SAHU  , J. C. PATEL
Published: December 2023

A field experiment was conducted during the winter seasons of 1987-88 and 1988-89 on clay-loam soils at Udaipur, to study the effect of nitrogen and sulphur on growth and yield of mustard [Brassica juncea (L.) Czernj. & Cosson]. Dry-matter productioniplant and leaf-area index at 50% flowering stage were significantly increased with an increase in N levels during both the years. N @ 60 kgha was significantly superior to the other the levels of N for plant height, p r i m and secondary brancheslplant. This level of N was also significantly superior to the other levels for seed yield. A significant improvement in growth characters was also noticed due to S application over no S. Dry-matter productionlplant was significantly increased up to 150 and 100 kg Sha during 1987-88 and 1988-89 respectively. A significant increase in leaf-area index, plant height. primary and secondary brancheslplant - was observed only up to 100 kg Slha during both the years. The seed yield of mustard was significantly increased only up to 100 kg Sha. he modes of S application did not attain the level of significance for all the growth characters and seed yield of mustard.
Yield and economics of pigeonpea (Cajanus cajan)-based inter- cropping system on rainfed upland of Chotanagpur plateau
Authors: R. K. SARKAR  , D. SHIT  , A. CHAKRABORTY
Published: December 2023

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Effect of level and method of nitrogen application and moisture-conservation practices on growth and yield of rainfed sorghum (Sorghum bicolor) under light- textured, eroded soils of central Uttar Pradesh
Authors: R. Y. TRIPATHI  , SURAJ BHAN
Published: December 2023

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Effect of soil-moisture regime, kaolin kpray and phosphorus fertilizer on growth, yield and economics of lentil (Lens culinaris)
Authors: BANWARI L a  , S. K. KAUSHIK  , R. C. GAUTAM
Published: December 2023

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Response of Indian mustard (Brassica juncea) to biofertilizers and nitrogen
Authors: D. R:CHAUHAN  , SHASHI PARODA  , . P. KATARIA  , K: P. SWGH
Published: December 2023

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Performance of clopyralid, isoproturon and 2,4-D on the control of Canada thistle (Cirsium arvense) in wheat (Tnticum aestivum)
Authors: R. S. PANWAR  , R. K. MALIK  , R. S. BALYAN  , S. S. PUNIAAND S. S. RATHI
Published: December 2023

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Response of rainfed blackgram (Phaseolus mungo) to foliar nutrition of potassium
Authors: K. R AMAMOORTHYI  , M. RAMASAMY  , K. S. JEHANGIR
Published: December 2023

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Performance of potato (Solanum tuberosum) + wheat (Triticum aestivum) relay cropping system
Authors: S. N. SHARMA  , R. PRASAD  , S. SINGH
Published: December 2023

A field experiment was conducted for 2 years at New Delhi, to study agronomic aspects of potato + (Solanum tuberosum L.) wheat (Triticum aestivum L. emend. Fiori & Paol.) relay cropping system. Row spacing of 50 cm as well as seed rate of 80 kgha of wheat was found the optimum practice for this cropping system. Nitrogen application to wheat not only increased the grain and straw yields and gross and net income of wheat but also the tuber yield of potato crop. The response of wheat to P was associated with available P content of soil.
Effect of cutting management, nitrogen and phosphorus on growth and yield of coriander (Coriandrum sativum)
Authors: R. BABOO  , N. S. RANA
Published: December 2023

An experiment was conducted during 1988-89 and 1989-90 to evaluate the performance of coriander (Coriander salivum L.) under different levels of nitrogen, phosphorus and cutting management. Application of 100 kg Nlha gave the maximum seed yield and net returns. A dose of 30 kg P20,1ha proved superior to 0 and 60 kg P20,/ha in respect of yield and net returns. Amongst the cutting treatments (no cut, 1 cut 30 at days after sowing and 2 cuts at 30 and 60 days), 1 cut at 30 days after sowing seed production proved economic giving maximum yield and net returns.
Performance of chilli (Capsicum annuum) under different intercropping systems and fertility levels
Authors: B. MALLANAGOUDA  , G. S. SULIKERII  , B. G. MURTHY  , N. C. PRATHIBHA
Published: December 2023

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Effect of nitrogen, phosphorus and cutting management on fodder yield of cowpea (Vigna unguiculuta)
Authors: U. C. JENA  , L. PRADHAN  , . MOHAPATRA K.
Published: December 2023

Cowpea [Vigna unguiculata (L.) Walp.] is level of 20 : 40 kg N and P,05ha gave sig- a versatile legume fodder crop, which per- nificantly highest green-fodder and dry-mat- forms better than cereal fodders in eastern ter yields over the other fertilizer combina- region of the country (Yadav et al., 1979). In tions. All the growth parameters such as case of fodder crops, stage of cutting is im- number of branches, leaveslplant, leaf-area portant in terms of nutrition, better distribu- index, number of noduleslplant, were found tion and continuous supply of green fodder. significantly superior with 20 and 40 kg N A field experiment was conducted during and P205ha to the other fertilizer combina- rainy season 1990 at Bhubaneshwar, to tions. The crude protein yield was signifi- study the effect of cutting management and cantly superior in 1-cut system. Similarly, fertility levels on green-fodder, dry-matter crude protein yield was 508 kgha and 510 and crude protein yields of cowpea. Two kgha at 20 and 40 and 40 and 40 kg N and cutting managements (1 cut at 50% flower- P20,ha respectively. Arora and Das (1978) ing stage and 2 cuts - reported that balanced use of fertilizer re- 1 at 40 days after sowing and other at 50% flowering stage); sulted in higher crude protein content in and 7 fertility levels (0 : 0, 20 : 20, 20 : 40, cowpea. The economic analysis showed the 40 : 20,40 : 40, 60 : 20 and 60 : 40 kg N superiority of 1-cut system in combination and P205ha respectively) were tried in ran- with the fertility level of 20 and 40 kg N and domized block design with 4 replications. P205ha, giving a net return of Rs 4,108ha The soil was sandy loam with pH 5.5. Cow- and a benefit : cost ratio 2.09. pea EC 4216 was sown in rows at 30 cm x The results indicated that any of the cut- 10 cm spacing on 26 July 1990. The final ting systems with 20 and 40 kg N and P20d harvesting of the crop was done at 65 days ha may be used in cowpea for higher yield. after sowing in 1-cut system and at 75 days in 2-cut system. The weight of green REFERENCES fodder was taken in situ immediately after Arora, S. K. and Das, B. 1978. Cowpea as potential crop the harvest. for starch. Journal of Research, Haryana The green-fodder yield was highest in 2- Agricultural University, Hisar 28 (5) : 158-160. Faroda, A. S. and Tomar, B. P. 1976. Effect of cut system, followed by 1-cut system. How- fertilization on growth, fodder yield and quality of cowpea Forage Research 2 : ever, the dry-matter yield in the latter sys- 9-17. tem wazsignificantly superior to the former Yadav, G. L., Singh, V. and Trivedi, C. P. 1979. Effect of legumes and non-legumes on quality and yield of (Table. 1); The results are in line with those forage. Indian Journal of Agronomy 24 (2) : of Faroda and Tomar (1976). The fertility 203-207.
Dry-matter production and uptake of nitrogen, phosphorus and potassium in rainfed groundnut (Arachis hypogaea)
Authors: M. YAKADRI  , V. SATYANARAYANA
Published: December 2023

A field experiment was conducted during than that of haulms. This could be attributed the rainy season of 1989 at ~ajendrangar, to the fact that major part of dry matter was Hyderabad. The treatments comprised 6 shared by pods than haulms (Nephade, combinations of N (0 and 30 kg Nha) and P 1970). The higher N uptake by pods on ac- (0, 30 and 60 kg P,O,/ha) in main plots and count of K @ 60 kg K,O/ha was resulted 4 levels of K (0,30,60 and 90 kg &Oha) due to active role of K in the efficient trans- in subplots, replicated thrice in split-plot de- location of nutrients from haulms to pods. sign. The soil was red sandy loam with pH The higher removal of P and K in haulms 7.4, low in available N (250 kglha), medium was due to higher content of P and K in in available P,O, (23.5 kgha) and &O (180 haulms than in pods. Application of K be- kglha), with electrical conductivity 0.52 yond 60 kg K,O/ha decreased the uptake of mmhoslcm at 25OC. TMV 2 groundnut N, P and K. This may be due to antagonistic was sown during the second week of July at effect of higher level of K on P (reflecting in 30 cm x 10 cm spacing and harvested on 28 low P content), which ultimately affected the October. N uptake. Similar trend was observed by The uptake of N, P and K by both pods Patel and Pate1 (1988). and haulms at harvest significantly in- Production of dry matter by pods and creased with increasing levels of fertilizers haulms also followed the similar pattern of (Table 1). Application of 30 kg N, 60 kg nutrient uptake. Dry matter of pods and P,O, and 60 kg &O/ha recorded higher up- haulms was maximum due to application of take of N, P and K over the rest of the treat- N, P and K at higher levels than lower lev- ment combinations. The higher uptake of N, els. The increase in dry-matter production P and K at higher levels of these nutrients due to higher levels of N, P and K could be can be attributed to the poor nutrient status ittributed to increased uptake and adequate of the soil and might have resulted from supply of these nutrients to plants for proper dense canopy, more groyth, root prolifera- growth and metabolic process. Production of tion by phosphorus and due to complemen- lower dry matter at higher dose of K could tary effect of potassium. These results are in be due to antagonistic effect of K on avail- conformity with those of Nair et al. (1982). ability of P in soils, thereby suppressing the Pods removed more N than haulms, whereas uptake of these nutrients. The results con- haulms removed more P and K than pods. firm the findings of Udayabhanu (1982). Nitrogen removal by pods was 18% more It was concluded that there is close rela-
Effect of nitrogen, potassium and sulphur on seed yield, nutrient uptake, quality and economics of summer sesame (Sesamum indicum)
Authors: NAGESHWAR LAL  , S. K. SARAWGI  , R. S. TRIPATHI  , M. C. BHAMBRI
Published: December 2023

Summer sesame (Sesamum indicum L.) sesame crop, in rice-chickpea-sesame has recently been introduced in vast area of cropping system was sown on 8 March. The Chhattisgarh plains where the irrigation fa- test variety was Selection 5 (Roma). The cilities and other technologies have been N, P, K and S, and oil contents were deter- provided. However, proper and balanced fer- mined using microkjeldahls, vanadomolyb- tilizer schedule is important amongst the dophosphoric acid yellow colour method, various the technologies for high production flame photometer, turbidimetric method and of the crop. Since very little information is soxhlet apparatus respectively. Agronoqic available on sesame particularly in Alfisols efficiency (AE) was calculated as : soils of Chhattishgarh region of Madhya Yield of produce yield of produced Pradesh, an effort was made to study the ef- in treatment - in lower dose fect of nitrogen, potassium and sulphur on AE = yield, uptake, quality and economics of Nutrient applied sesame. The seed yield of sesame increased The experiment was conducted during significantly with increasing levels of N Summer 1991 at Raipur. Soil was silty clay- from 40 to 80 or 120 kgha, which were at loam having pH 7.1 and low in available N par (Table 1). Similar results were also and medium in available P and K. The ex- reported by Majumdar et al. (1988) and periment was laid out in split-plot design Deshmukh et al. (1990). Seed yield with 3 replications. The treatments com- increased significantly with increasing prised 3 levels of N (40.80 and 120 kg NI levels of K up to 60 kgha, which was at par ha) in main plot and combinations of 4 lev- with 90 kgha. A good supply of K leads to els of K (0,30,60 and 90 kg q O h a ) and 2 increase in.photosynthesis, which is actively levels of S (0 and 10 kgha) in subplots. A concerned in the process of sugar formation common dose of 60 kglha was applied and translocation of starch as well as through diammonium phosphate. A basal photosynthates. Sulphur application @ 10 dose of 60% N, if required, was applied kgha resulted in significantly higher seed through urea to the treatments of 80 and 120 and oil yields compared with the control. kg Nlha. The full dose of K and S, as per Since sulphur is an integral part of acyl-co- treatments, was applied through muriate of enzyme A that helps synthesis of more fatty potash and 98% elemental sulphur respec- acids. Similar results were also reported by tively. Remaining part of N was top-dressed Singh et al. (1987). at 35 days after sowing through urea. The Oil content and oil yield were not much