bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENDUKUNG PENGENDALIAN INTERNAL PEMBERIAN KREDIT (Studi Kasus Pada Bank Perkreditan Rakyat LSE Manggala Batam)
Authors: Manullang Merry Tumiar , Hamta Firdaus
Published: July 2020

Abstrak : Fenomena menjamurnya BPR saat ini, berdampak semakin ketatnya persaingan antar BPR dalam membuat inovasi penyaluran kredit untuk menarik para nasabah baru, terkadang hal ini yang sering terlewatkan sehingga kurang menjaga kehati-hatian dalam melakukan kebijakan. Tujuan dari penelitian ini adalah untuk mengetahui Penerapan SIA dalam mendukung Pengendalian Internal Kredit pada PT. BPR LSE Manggala Batam. Penelitian ini menggunakan metode penelitian deskriptif kualitatif yaitu dengan mendeskripsikan secara menyeluruh data yang didapat selama proses penelitian, berupa data dari hasil wawancara dan observasi dilapangan. Hasil penelitian menunjukkan bahwa: sampai saat ini belum pernah terjadi peristiwa yang merugikan perusahaan dalam mengelola pemberian kredit, begitupun sebaliknya dengan pengembalian piutang masih berjalan sebagaimana mestinya, dengan demikian penerapan sistem informasi akuntansi sudah mendukung pengendalian internal pemberian kredit pada PT. BPR LSE Manggala Batam. Kata kunci : Penerapan SIA dalam Mendukung Pengendalian Internal
ANALISIS SISTEM PENGENDALIAN INTERNAL PIUTANG DAN KERUGIAN PIUTANG TAK TERTAGIH PADA BADAN USAHA BANDAR UDARA HANG NADIM BATAM
Authors: Nopiawati Nopiawati , Hati Ravika Permata
Published: July 2020

Tujuan penelitian ini adalah untuk mengetahui apakah sistem pengendalian internal piutang dan kerugian piutang tak tertagih yang ada pada Badan Usaha Bandar Udara Hang Nadim Batam sudah berjalan dengan baik, karena penjualan secara kredit juga memiliki resiko tidak tertagihnya sebagian atau seluruh piutang yang diberikan kepada konsesioner. Jenis penelitian yang dilakukan adalah penelitian deskriptif yang menggunakan data primer seperti hasil wawancara dengan pihak perusahaan dan data sekunder seperti struktur organisasi serta dokumen-dokumen yang berkaitan dengan sistem pengendalian internal piutang. Hasil penelitian menunjukkan bahwa sistem pengendalian internal piutang sudah berjalan dengan baik, walaupun masih adanya piutang tak tertagih yang disebabkan oleh beberapa hal. Untuk melakukan penghapusan piutang dalam hal penentuan kerugian piutang tak tertagih berjalan sesuai prosedur yang ada.Kata Kunci : Piutang, sistem pengendalian internal, piutang tak tertagih
PENGARUH KECERDASAN EMOSIONAL DAN GAYA BELAJAR TERHADAP PEMAHAMAN AKUNTANSI DAN LINGKUNGAN KELUARGA SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Mahasiswa Akuntansi Universitas Riau Kepulauan Tahun Angkatan 2013-2016)
Authors: Santoso Cahyo Budi , Rinaldi Benny
Published: July 2020

Penelitian ini bertujuan untuk menguji adanya Pengaruh Kecerdasan Emosional dan Gaya Belajar Terhadap Pemahaman Akuntansi  dan Lingkungan Keluarga Sebagai Variabel Moderasi di Universitas Riau Kepulauan  Fakultas Ekonomi JurusanAkuntansi Tahun Angkatan 2013-2016. Teknik pengolahan data yang dilakukan, menggunakan Analisis regresi linear berganda dan MRA (Moderated Regression Anlyisis ) karena variabel lingkungan keluarga merupakan variabel moderating sehingga penelitian ini menggunakan alat uji regresi interaksi dalam melakukan pengujian variable moderatingdengan bantuan SPSS (Statistical Product and Service Solutions).Hasil analisis menunjukkanKecerdasan Emosional tidak memilikipengaruh secara signifikan terhadap Pemahaman akuntansi. Gaya Belajar juga tidak memiliki pengaruh secara signifikan terhadap Pemahaman Akuntansi.Lingkungan Keluarga sebagai variabel moderating juga tidak berpengaruh siginifikan terhadap Kecerdasan Emosional dan Gaya Belajar terhadap Pemahaman Akuntansi.
PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN RETRIBUSI DAERAH TERHADAP ALOKASI BELANJA MODAL PEMERINTAH KOTA BATAM TAHUN 2013-2017
Authors: Mulyati Sri
Published: July 2020

Tujuan penelitian untuk mengetahui pengaruh Dana Alokasi Umum, Dana Alokasi Khusus dan Retribusi Daerah terhadap Alokasi Belanja Modal Pemerintah Kota Batam tahun 2013-2017. Populasi pada penelitian ini adalah laporan keuangan Badan Pengelolaan Keuangan dan Aset Daerah pemerintah kota Batam periode tahun 2013-2017. Sampel pada penelitian ini menggunakan sensus sampling (sampel jenuh) yaitu Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK) dan Retribusi Daerah terhadap Alokasi Belanja Modal Pemerintah Kota Batam periode tahun 2013-2017. Penelitian ini menggunakan data sekunder yang berupa LRA Pemerintah Kota Batam tahun 2013-2017. Teknik analisis data penelitian ini yaitu regresi linear berganda. Hasil penelitian menunjukkan bahwa 1) Dana Alokasi Umum (DAU) berpengaruh terhadap Alokasi Belanja Modal. Hal tersebut dapat dilihat dari hasil analisis uji t yang menunjukkan nilai thitung sebesar -3,202 dan ttabel sebesar 2,00030. 2) Dana Alokasi Khusus (DAK) berpengaruh terhadap Alokasi Belanja Modal. Hal tersebut dapat dilihat dari hasil analisis uji t yang menunjukkan nilai peroleh thitung sebesar 2,089 dan ttabel sebesar 2,00030. 3) Retribusi Daerah berpengaruh terhadap Alokasi Belanja Modal. Hal tersebut dapat dilihat dari hasil analisis uji t yang menunjukkan nilai peroleh thitung sebesar 10,250 dan ttabel sebesar 2,00030. DAU, DAK dan Retribusi Daerah secara simultan berpengaruh terhadap Alokasi Belanja Modal. Hal tersebut dilihat dari hasil uji hipotesis menunjukkan bahwa nilai signifikan sebesar 0,000 < 0,05 dan Fhitung > Fatabel, dimana nilai Fhitung 97,908 > 3,15.
ANALISIS BIAYA DAN VOLUME LABA SEBAGAI ALAT BANTU PERENCANAAN LABA PADA PT. PANCA RASA PRATAMA GROUP
Authors: Aznedra Aznedra , Primadewi Desmerry
Published: July 2020

Penelitian ini bertujuan untuk menentukan jumlah volume penjualan yang harus diupayakan oleh perusahaan agar mencapai titik impas dan perencanaan laba yang tepat berdasarkan Analisis Biaya Volume Laba. Objek penelitian ini adalah PT. Panca Rasa Pratama Group yang memproduksi Teh Prendjak. Dalam penelitian ini peneliti menggunakan metode penelitian kualitatif. Hasil analisis data dilakukan dengan mengolah data sekunder berupa biaya-biaya yang terjadi dan penjualan yang diperoleh selama tahun 2013-2017. Kemudian dilakukan perencanaan laba yang tepat untuk tahun 2018 dan 2019. Berdasarkan hasil analisis data, dapat disimpulkan bahwa titik impas (Break Even Point) pada tahun 2013 sebesar Rp 1.265.696.177,93,-. Pada tahun 2014 sebesar Rp 1.506.682.342,9,-. Pada tahun 2015 sebesar Rp 1.668.264.379,41,-. Pada tahun 2016 sebesar Rp 1.920.996.366,57,-. Dan pada tahun 2017 sebesar Rp 2.121.339.650,22,-. Proyeksi laba untuk tahun 2018 sebesar Rp 17.253.407.400,7,- dan tahun 2019 sebesar Rp 18.182.239.385,- dengan nilai penjualan ditargetkan 20%.
LAVERAGE , FIRM SIZE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA INDUSTRI TEKSTIL
Authors: Putri Sinta Sholekhah
Published: July 2020

Penelitian ini memiliki tujuan untuk mengetahui pengaruh Laverage , Firm Size dan Profitabilitas suatu perusahaan. Populasi pada penelitian ini adalah perusahaan Tekstil yang terdaftar Di BEI tahun 2016-2018 yang memiliki data keuanan yang dibutuhkan secara lengkap dan tersusun dengan baik. . Teknik pemilihan sampel dalam penenlitian ini yaitu metode purposive sampling dan mendapatkan sampel 13 perusahaan dari beberapa kriteria. Sumber data adalah data sekunder dari website(www.idx.co.id). Penelitian ini menggunakan analisis deskriptif dan analisis regresi linear berganda dengan bantuan program SPSS versi 18. Hasil dari riset ini menunjukan bahwa Laverage dan Profitabilitas berpengaruh terhadap Nilai Perusahaan. Sementara untuk variable Firm Size tidak berpengaruh terhadap variabel Nilai Perusahaan . Hasil dari riset  ini diharapkan bisa menjadi bahan pertimbangan tambahan untuk company management dalam proses memutuskan kebijakan suatu value dari perusahaan agar menarik minat investor.
ANALISIS PERHITUNGAN, PEMOTONGAN, DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 PADA PT. LOUISZ INTERNATIONAL
Authors: Sihombing Lynisiska , Jaya Hendry
Published: July 2020

Pajak Penghasilan Pasal 23 adalah pajak yang dipotong atas penghasilan yang berasal dari modal, penyerahan jasa, atau hadiah dan pengharaan, selain yang telah dipotong PPH Pasal 21. Penelitian ini bertujuan untuk mengetahui perhitungan, pemotongan dan pelaporan pajak penghasilan pasal 23 pada PT. Louiszz International sesuai dengan sistem Undang – Undanga Perpajakkan No. 36 tahun 2008. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif dan analisis komparatif membandingkan pajak penghasilan pasal 23 PT. Louisz International sesuai dengan Undang – Undang No. 36 Tahun 2008. Hasil penelitian diperoleh perhitungan menggunakan tariff 2% dari nilai bruto invoice dan tarif 100% lebih tinggi jika tidak memiliki NPWP, untuk memotong Pajak Penghasilan pasal 23 PT. Louisz International melakukan pemotongan setiap akhir bulan pembayaran invoice, dan pelaporan Pajak Penghasilan Pasal 23 pada PT. Louisz International setiap tanggal 20 bulan takwim. Maka dapat disimpulkan perhitungan, pemotongan dan pelaporan Pajak Penghasilan Pasal 23 pada PT. Louisz International telah sesuai dengan prosedur atau sistem Undang  Undang Perpajakkan Indonesia, walaupun terdapat beberapa kesalahan yang disebabkan oleh pihak internal perusahaan.
Шляхи створення, підтримання та нарощування воєнно-економічного потенціалу держави
Authors: Tkach Mykola , Loyshyn Anatoliy , Kulinich Igor , Polishchuk Anatoliy
Published: July 2020

Стаття є цікавою для фахівців, як в економічній так і в оборонній сферах, які займаються дослідженням питань щодо забезпечення воєнно-економічних потреб держав, як в мирний, так і у воєнний час. Метою статті є визначення місця воєнно-економічних потреб в загальній структурі потреб держави та країни в цілому. Поставлене наукове завдання вирішувалося шляхом визначення сутності, структури та динаміки змін воєнно-економічних потреб держави. В процесі досягнення мети дослідження використані наступні методи наукового пізнання: аналізу, синтезу, індукції, дедукції, системного підходу, історичної аналогії. Проведений аналіз джерел свідчить, що питанням оцінки воєнно-економічного потенціалу та забезпеченню воєнно-економічних потреб держав у світі приділяється все більше уваги. На думку авторів це пов’язано зі збільшенням загальних світових оборонних видатків і як наслідок сукупної світової воєнної могутності. В статті наведено структуру воєнно-економічних потреб, їхню динаміку у часі, їхній вплив на розвиток воєнної економіки країни. Показано залежність воєнно-економічних потреб від воєнно-економічного потенціалу держави та сформовано основні заходи державного рівня, які безпосередньо впливають на рівень воєнно-економічного потенціалу держави.
Methodology of explanation of tactical and technical requirements for means of evacuation of weapons and military equipment
Authors: Dachkovskyi Vоlodymyr
Published: July 2020

The main impact force of ground troops  is the hard weapons and military equipment, that is why the loss of one of them is always painful for any army in the world The basic combat weapons and military equipment (high-precision samples of weapons and military equipment) are too expensive to destroy damaged vehicles or leave them on the battlefield. Realizing this, the special vehicles were created for the evacuation of this type of weapons and military equipment – armored repair and evacuation vehicle, which are designed to evacuate from the battlefield damaged and stuck tanks, infantry fighting vehicles, armored personnel carriers, self-propelled artillery system and other units of equipment, even out of the probable enemy fire.

Taking into account the analysis of the development of evacuation means which are in the service of the Armed Forces of Ukraine and the armed forces of the leading countries of the world, in this work the method of substantiation of tactical and technical requirements for means of evacuation of damaged weapons and military equipment is proposed. The essence of this method is to distribute the means of evacuation by mass and size, by type of mover, by the method of moving the damaged sample, by the level of application.

The formation of requirements is aimed at the transition of evacuation means and basic models of weapons and military equipment to unified basic platforms of the modular type. The implementation of these platforms will make it possible to install various types of special modules of evacuation means (material-handling, load-lifting, etc.) and modules of samples of weapons and special equipment.

The application of this metodology will provide an opportunity to obtain technical outlines of evacuation tools for different levels of the hierarchy, taking into account the scope of tasks assigned to them.
A decision support model for fertiliser recommendations for grazed pasture
Authors: Metherell A.K. , Thorrold B.S. , Woodward S.J.R. , Mccall D.G. , Marshall P.R. , Morton J.D. , Johns K.L.
Published: July 2020

Decision support software for the evaluation of phosphorus (P) and sulphur (S) fertiliser strategies can assist farm consultants and their clients to determine pastoral agriculture fertiliser policies. The underlying dynamic model is based on the P and S cycles in the soil-plant-animal system, including fertiliser inputs and soil- and animalmediated losses. Initial soil fertility is estimated from the Olsen P and phosphate-extractable organic S soil tests, and recent fertiliser history. In the S sub-model organic S and elemental S pools are considered. Animal production responses to fertiliser are estimated from relationships between soil P and S status, fertiliser inputs, pasture relative yield and stocking rate. Maintenance and economically optimum fertiliser strategies can be automatically calculated or the user can enter their own scenarios. Alternative fertiliser policies can be evaluated in terms of nutrient budgets, soil P and S status, pasture and animal production, and economics. Keywords: decision support, economics, fertiliser, model, phosphorus, sulphur
Economic nitrogen responses on wet Northland soils
Authors: Rogers N.I. , Putt H.B.
Published: July 2020

Two separate trials were carried out on different Northland soil types evaluating the most profitable nitrogen (N) product for use on wet soils. Each trial had three randomly allocated replicates of four treatments. The four treatments included ammonium sulphate nitrate (ASN), sulphate of ammonia (SOA), urea and a control. All treatments received one dressing of 30 kg N/ha in mid winter. On the Wharekohe silt loam trial, SOA was the most profitable product, providing extra feed for 4.2 cents/kg dry matter (DM). Urea provided extra feed for 6.3 cents/kg DM and ASN provided extra feed for 7.3 cents/kg DM. On the marine clay trial, urea was the most profitable product, providing extra feed for 9.6 cents/kg DM, compared with 13.8 cents/kg DM for SOA and 27.5 cents/kg DM for ASN. For both trials it was evident that the ASN product was not as economic to use as either SOA on readily leachable soils or urea on nonsulphur- limiting soils under wet Northland conditions. Keywords: ammonium sulphate nitrate, economic response, marine clay, nitrogen, sulphate of ammonia, urea, wet soils, Wharekohe silt loam
Simulation of senescence and disappearance rates in irrigated and dryland pastures
Authors: Zyskowski R.F. , Burtt E.S. , Fraser T.J. , Bywater A.C.
Published: July 2020

Previous experiments with a sheep farm grazing model suggested a weakness in assumptions concerning pasture senescence and disappearance rates which was influencing the quantity and more importantly quality of pasture on offer and hence animal performance. Data from the Winchmore Research Station describing pasture masses and the amount of dead material in irrigated swards over several years have been used to derive joint estimates of growth and senescence rates and produced patterns similar to the few data available in the literature. Subjective estimates were made of likely differences in senescence between dryland and irrigated conditions and the model used to simulate the implications of these assumptions. Results demonstrate the sensitivity of animal performance to assumptions about the senescence and disappearance rates of pasture, particularly in the dryland situation where previously unrealistically high levels of performance were reduced closer to expected levels. This reinforces the desirability of collecting data on dead material in trials involving pasture measurements. Pasture production, percentage harvested and animal performance estimates from the model are presented. Keywords: Lolium perenne, pasture disappearance, pasture senescence, sheep grazing, simulation model, Trifolium repens
Standardisation between livestock classes: the use and misuse of the stock unit system
Authors: Parker Warren J.
Published: July 2020

The stock unit (SU) system is used extensively in New Zealand agriculture. These applications include inter- and intra-farm comparisons, rural lending and valuation, and farm system design and analysis. The livestock classes and performance levels to which SU conversion factors are applied has increased significantly since Professor Coop defined the ewe equivalent (EE) system, and now includes deer, goats and other non-conventional livestock species. This has led to a proliferation of SU values and their incorrect application and interpretation, especially in between-farm comparative analysis. Benchmarking provides a more economically rational way of improving the profitability of livestock farms than the use of standards based on SUs. Obtaining agreement on the specifications of animal-pasture-financial models to allow users to derive substitution rates between stock classes according to their farm's resources and management practice is preferred to publishing national standards for SUs. Keywords: comparative analysis, livestock classes, standardisation, stock unit
Rhizobium issues affecting the contribution of caucasian clover to New Zealand pastoral agriculture
Authors: Elliot R.M. , Mcintyre H.J. , Challis B.C. , Pryor H.N. , Lowther W.L. , Ronson C.W.
Published: July 2020

Caucasian clover (Trifolium ambiguum) is being commercially released for use in New Zealand agriculture. Seed must be inoculated at sowing, as caucasian clover forms a nitrogen-fixing symbiosis only with specific rhizobia that are not native to New Zealand. These rhizobia have the potentially undesirable property of readily forming nodules on white clover that do not fix nitrogen. Caucasian clover inoculant strains available for use in New Zealand were found to be genetically unstable in the laboratory, and must be frequently monitored for their symbiotic properties. A strain of caucasian clover rhizobia that gives better establishment and growth of caucasian clover under oversowing conditions was identified. This strain maintained a higher level of viability under stress conditions in the laboratory and showed enhanced survival on seed in the environment. Growth of caucasian clover results in large populations of caucasian clover rhizobia in the soil. These formed nodules on white clover in the same field environment, although white clover rhizobia dominated nodule formation. Nevertheless it is possible that present caucasian clover inoculants may over time reduce nitrogen fixation and hence the production and persistence of white clover. Further research is required to develop a caucasian clover strain that does not form ineffective nodules on white clover. Keywords: caucasian clover, inoculation, nodulation, rhizobia, Trifolium ambiguum, Trifolium repens, white clover
Effects of soil fertility on the persistence of dryland cocksfoot and tall fescue pastures
Authors: Smith D.R. , Fraser T.J. , Moffat C.A. , Daly M.J.
Published: July 2020

The persistence of pastures sown with tall fescue, cocksfoot or mixtures of the two species was evaluated by tiller core measurements on 106 paddocks that had been sown in 1989 or 1991 on dryland east coast sheep/beef farms. In both North and South Island paddocks, cocksfoot was the dominant grass in mixtures of tall fescue and cocksfoot. Tall fescue presence was usually much lower than that of ryegrass and other unsown grasses, regardless of sowing mixture. High levels of cocksfoot were associated with low levels of ryegress, browntop and other perennial grasses. North Island paddocks had higher P levels (Olsen P=25) than South Island paddocks (Olsen P=21) but had lower levels of clover (32%) and higher levels of browntop (26%) than South Island paddocks (52% clover, 13% browntop). In North Island paddocks sown with cocksfoot, there were weak, negative associations of white clover with fertiliser N inputs (r = -0.45) and soil P levels (r = - 0.41). These effects of P and N on clover appeared to be owing to increased cocksfoot dominance at high fertility. In the North Island, the best white clover presence was found in pastures that were low in cocksfoot but high in ryegrass, browntop and other unsown perennial grasses. In the South Island there was no significant association of clover with soil test levels or fertiliser history. Comparison of 1996 measurements made on North Island paddocks with 1991 measurements on the same paddocks indicated that establishment effects could have long-term effects on the persistence of tall fescue and cocksfoot. Inclusion of cocksfoot in the seed mix reduced tall fescue persistence. High levels of perennial ryegrass at establishment were also associated with poor tall fescue persistence. These effects appeared to be more important than soil fertility constraints in reducing tall fescue persistence. The presence of other vigorous grasses, such as ryegrass, during establishment may also reduce or delay cocksfoot dominance and thus improve white clover persistence. Keywords: cocksfoot, dryland, pasture persistence, soil fertility, tall fescue
Organic milk production at "Spencerfield"
Authors: Lambie Tom
Published: July 2020

In 1982 my family purchased "Spencerfield" which was an 89 ha traditional market-milk dairy farm milking 130 cows on a year-round basis. Since that time we have progressively increased our holding to 308 ha, running 280 cows and 140 head of young stock with all animals grazing on. The cows produce 1.4 million litres of milk or 106 400 kg milksolids, with the emphasis on the production of a minimum 2000 litre per day quota. The stocking rate may seem low; however, we farm in a dryland sheep and cropping district. A water-short catchment means we have only 80 ha of irrigation which is subject to restrictions in an 550 mm average rainfall area. Rainfall ranges between 400 mm and 950 mm.
Pasture growth on dairy farms in the Golden Bay and West Coast of the South Island
Authors: Davis K.L. , Thomson N.A. , Mclean N.R. , Mccallum D.A. , Hainsworth R.J. , Wards A.J. , Barton R.G.
Published: July 2020

Pasture growth was monitored on 22 farms covering Golden Bay, Nelson, Murchison and West Coast districts during 1994 to 1997. Pasture growth was measured monthly from grazed pasture using the rising plate meter (RPM) and the difference method. Pasture growth from the South Island sites were compared with growth at the WestpacTrust Agricultural Research Station (WTARS) in South Taranaki, measured by the more traditional trim method, and the difference method as used in the South Island study. The pasture growth recorded was then used by the dairy farm production model UDDER to predict the planned start of calving (PSC), stocking rate and milksolids (MS) production at maximum net financial return for seven districts. At WTARS the average pasture production recorded by the difference method was 16.3 t DM/ ha and by the trim method, 12.9 t DM/ha, the greatest difference between the two methods occurring in late spring/early summer. Pasture production on the south Island sites varied from 9.6 (Taramakau) to 16.1 (Grey Valley) t DM/ha. The major factor identified as influencing pasture growth, in an environment where rainfall for 91% of the sites exceeded 2000 mm, was number of frosts. A multiple regression combining pasture production climatic and soil nutrient variables identified number of frosts and Olsen P as the major factors influencing pasture production (R2 = 0.25). The use of the growth from seven districts by UDDER showed a marked variation in management practices and MS output. PSC varied from the first 10 days in August (Takaka, Nelson, Westport) to the last 10 days in August (Murchison). Stocking rates ranged from 2.0 cows/ha at Motueka to 3.3 cows/ha on an irrigated farm in the Nelson district. MS production/ cow differed little among districts and MS production/ha reflected stocking rate, ranging from 650 kg/ha for Motueka to 1150 kg/ha for Nelson. The main factor driving stocking rate and PSC was winter pasture production. Keywords: climate, dairy production modelling, pasture production, soil fertility
Clover nutrient ratios to monitor pasture yield responses to fertiliser nutrients
Authors: Morton J.D. , Smith L.C. , Morrison J.D.
Published: July 2020

From earlier results of a limited number of trials, ratios of concentrations of phosphorus (P), sulphur (S) and potassium (K) to nitrogen (N) in white clover have been developed as indicators of nutrient adequacy. For 98% of maximum yield, clover herbage ratios of 7.4 (100 × P/N), 5.0 (100 × S/N) and 0.43 (K/N) were required. Mean critical nutrient concentrations have been reported as 0.35% P, 0.28% S and 2.05% K from earlier research on sites at an early stage of pasture development. A series of mowing trials, measuring pasture yield responses to nil or a high rate of P (120 kg/ha), S (100 kg/ha) and K (300 kg/ha) were carried out at 8 sites throughout New Zealand in 1997/98. There were significant (P
Effects of amino acids and casein on copper uptake from soil by chicory (Cichorium intybus L. cv. Grasslands Puna)
Authors: Liao M.T. , Hedley M.J. , Woolley D.J. , Brooks R.R. , Nichols M.A.
Published: July 2020

A greenhouse pot trial was conducted to investigate the effect of addition of amino acids and casein to Cu fertilisers on Cu uptake by chicory (Cichorium intybus L. cv. Grasslands Puna) plants. Irrespective of the forms and rates of Cu applied, the addition of amino acids and casein had no significant effects on chicory shoot dry weight. CuSO4 resulted in significantly higher shoot Cu accumulation than Cu(OH)2. Addition of histidine (His), methionine (Met), aspartic acid (Asp) and casein to Cu(OH)2 significantly increased Cu uptake at 100 mg Cu/kg soil treatments. Total accumulation of Cu from casein + Cu was significantly higher than from Met + Cu and Cu alone at 50 mg Cu as CuSO4/kg soil treatments. At the rate of 100 mg Cu as CuSO4/kg soil, the addition of His and casein resulted in significantly higher total shoot Cu accumulation than the addition of Met, Asp and CuSO4 alone. When Cu was supplied as Cu(OH)2, addition of His, Met, Asp and casein increased Cu uptake by 2.86-8.85, 3.81-6.19, 3.81-12.39 and 9.52- 15.04% respectively. The corresponding values for CuSO4 with the addition of His, Met, Asp and casein were 10.88-14.60, 4.08-4.32, 3.24-6.80 and 20.41-21.08% respectively. These results suggest that the addition of amino acids or casein to Cu fertilisers can increase chicory Cu uptake, but the agronomic value of the mixtures needs further investigation. Keywords: additives, amino acids, casein, chicory (Cichorium intybus L), copper fertilisers, copper uptake
A terceirização no setor público: o papel do instrumento fiscalizatório face à precarização do trabalho
Authors: Vasconcelos Tom
Published: July 2020

A terceirização, enquanto política de gestão da força de trabalho, vem se constituindo como um dos mecanismos centrais utilizados pela engenharia do capital, pautada na flexibilização das formas de contratação e na precarização do trabalho. Não obstante, enquanto a responsabilização subsidiária dos entes privados tem sido assegurada pela jurisprudência, mesmo após a flexibilização do arranjo terceirizante, ela tem sido praticamente interditada no âmbito da Administração Pública, seja pela impossibilidade do reconhecimento do vínculo empregatício - ante a exigência constitucional do concurso público -, seja pelo entendimento firmado pelo STF no sentido de não se admitir a responsabilização automática do ente público. Nesta conjuntura, se pretende compreender os mecanismos colocados à Administração Pública para a fiscalização dos contratos administrativos de prestação de serviços em um cenário de recrudescimento da racionalidade neoliberal e de avanço da terceirização no setor público.
Sociedade, Cultura e Trabalho Digno
Authors: Rocha Claudio Jannotti da , Vasconcelos Porto Lorena , Fonseca Anna Karoliny Alexandre
Published: July 2020

O trabalho contemporâneo é capaz de libertar? O Direito do Trabalho consegue cumprir a sua missão teleológica? No contexto atual, quais são as condições necessárias para se assegurar o exercício concreto do direito fundamental ao trabalho digno? O presente artigo busca discutir essas e outras questões centrais ao mundo do trabalho na atualidade, utilizando a metodologia qualitativa, consubstanciada no critério dedutivo e nos instrumentos doutrinários e legais.
Abu Bakr Salem's Saudi-Hadhrami Songs in Translation
Authors: Salem Bahameed Adel
Published: July 2020

This exploratory and descriptive study attempts to investigate Abu Bakr Salem’s songs and poems to see how demanding the process of translating such poetic texts is. Three of the most authentic songs of the Saudi-Hadhrami famous singer have been translated and discussed to achieve the study goals which are refreshing translation studies with this regard as well as checking whether these Arabic songs are translatable. The translator was given much freedom to render this kind of challenging text which is loaded with cultural elements and prosodic features in the light of Low’s (2005) Pentathlon Approach. The translator has done his best to manifest the aesthetic elements as far as possible. The findings are that folkloric Saudi-Hadhrami songs are untranslatable and the translation process is too complicated. Therefore, translators are not recommended to translate songs because a loss of meaning or form becomes something unavoidable. The intricacies lie mainly in manifold dimensions including cultural, colloquial, and prosodic aspects. In addition, the extra dimension of the music is beyond the translator's control..
Power and Ideology in Reality TV: A Critical Contrastive Approach to English Cooking Competition TV Programs and their Arabic Replications
Authors: SalahEldien Mohamed Hamed Maha
Published: July 2020

This case study is a cross-cultural qualitative investigation of the oral discourse of conflict scenes in two English cooking-competition TV programs and two of their Arabic replications broadcast between 2014-2015 in order to highlight the differences and similarities in the dynamics of power and the targeted ideologies for homogenization. Drawing from the field of critical discourse analysis, the analytical framework integrates the social theory of discourse with speech acts and face theories. Results show that the cross-cultural similarity is in promoting the capitalist dominant discourse and the ideology of competitiveness while the difference is in empowering the powerless, which is the primary ideological role of discourse in the Arabic replications. The results generate two hypotheses: first, the representations of power and ideologies transmitted through the replicated programs differ from those transmitted by the origin programs; second, the ideologies of the Arabic replications mirror the conditions and the demands of their societies at a specific point in the history of the region when these replications were broadcast. Empirical research is needed to explore the nature and measure the size of the ideological impact of these programs and the audience awareness of the transmitted ideologies..
Hashimotos Encephalopathy: unusual manifestation of a common disorder
Authors: Bhat Javaid Ahmad , Dar Junaid Rashid , Bhat Mohammad Hayat , Qureshi Waseem
Published: July 2020

Hashimoto's encephalopathy is a steroid responsive encephalopathy usually seen in association with autoimmune thyroiditis independent of the thyroid status. However; its association with Graves’ disease is rare. Here, we present a case of HE associated with Graves’ disease. The patient presented with altered sensorium with varied psychiatric manifestations and went into rapid remission after steroid therapy.
Effect of N Supply Level and N Source Ratio on Cichorium spinosum L. Metabolism
Authors: Chatzigianni Martina , Aliferis Konstantinos A. , Ntatsi Georgia , Savvas Dimitrios
Published: July 2020

Cichorium spinosum L. is considered a health-promoting vegetable that has been recently introduced in cultivation, and thus information on the responses of its different ecotypes to N supply level and source is largely fragmented. To cover this gap of knowledge, seeds of two different local ecotypes of C. spinosum L. originating from a coastal and a montane habitat of the island of Crete were propagated, and the obtained seedlings were grown hydroponically. The supplied nutrient solution differed in the total-N level (4 or 16 mmol L−1) and N source (NH4-N/-N/total-N: 0.05, 0.25, or 0.50). The impact of N supply level and N source ratio on the metabolism of the two ecotypes was assessed by gas chromatography–electron impact–mass spectrometry (GC/EI/MS) metabolomics combined with bioinformatics analyses. A general disturbance of the plants’ metabolism was recorded, with results revealing that the genotypic composition was the predominant factor for the observed discriminations. The montane ecotype exhibited substantially lower levels of metabolites such as fructose and α-α-trehalose, and higher levels of glucose, myo-inositol, and fatty acids compared to the coastal ecotype when both were treated with low N. Carboxylic acids and metabolites of the tricarboxylic acid cycle (TCA) were also substantially affected by the N supply level and the NH4-N/total-N ratio. The obtained information could be further exploited in the breeding of cultivars with improved nutritional value and resilience to variations in N supply levels and sources.
Agricultural Utilization of Unused Resources: Liquid Food Waste Material as a New Source of Plant Growth-Promoting Microbes
Authors: Asghar Waleed , Kondo Shiho , Iguchi Riho , Mahmood Ahmad , Kataoka Ryota
Published: July 2020

Organic amendment is important for promoting soil quality through increasing soil fertility and soil microbes. This study evaluated the effectiveness of using liquid food waste material (LFM) as a microbial resource, by analyzing the microbial community composition in LFM, and by isolating plant growth-promoting bacteria (PGPB) from the material. High-throughput sequencing of LFM, collected every month from May to September 2018, resulted in the detection of >1000 bacterial operational taxonomic units (OTUs) in the LFM. The results showed that Firmicutes was abundant and most frequently detected, followed by Proteobacteria and Actinobacteria. Of the culturable strains isolated from LFM, almost all belonged to the genus Bacillus. Four strains of PGPB were selected from the isolated strains, with traits such as indole acetic acid production and 1-aminocyclopropane-1-carboxylic acid deaminase activity. Lettuce growth was improved via LFM amendment with PGPB, and Brassica rapa showed significant differences in root biomass when LFM amendment was compared with the use chemical fertilizer. Field experiments using LFM showed slight differences in growth for Brassica rapa, lettuce and eggplant, when compared with the use of chemical fertilizer. LFM is a useful microbial resource for the isolation of PGPB, and its use as fertilizer could result in reduced chemical fertilizer usage in sustainable agriculture.
What Has Been Thought and Taught on the Lunar Influence on Plants in Agriculture? Perspective from Physics and Biology
Authors: Mayoral Olga , Solbes Jordi , Cantó José , Pina Tatiana
Published: July 2020

This paper reviews the beliefs which drive some agricultural sectors to consider the lunar influence as either a stress or a beneficial factor when it comes to organizing their tasks. To address the link between lunar phases and agriculture from a scientific perspective, we conducted a review of textbooks and monographs used to teach agronomy, botany, horticulture and plant physiology; we also consider the physics that address the effects of the Moon on our planet. Finally, we review the scientific literature on plant development, specifically searching for any direct or indirect reference to the influence of the Moon on plant physiology. We found that there is no reliable, science-based evidence for any relationship between lunar phases and plant physiology in any plant–science related textbooks or peer-reviewed journal articles justifying agricultural practices conditioned by the Moon. Nor does evidence from the field of physics support a causal relationship between lunar forces and plant responses. Therefore, popular agricultural practices that are tied to lunar phases have no scientific backing. We strongly encourage teachers involved in plant sciences education to objectively address pseudo-scientific ideas and promote critical thinking.
Rapid Isolation of Rare Isotype-Switched Hybridoma Variants: Application to the Generation of IgG2a and IgG2b MAb to CD63, a Late Endosome and Exosome Marker
Authors: Charrin Stéphanie , Palmulli Roberta , Billard Martine , Clay Denis , Boucheix Claude , Van Niel Guillaume , Rubinstein Eric
Published: July 2020

CD63, a member of the tetraspanin superfamily, is used as a marker of late endosomes and lysosome-related organelles, as well as a marker of exosomes. Here, we selected rare isotype variants of TS63 by sorting hybridoma cells on the basis of their high expression of surface immunoglobulins of the IgG2a and IgG2b subclass. Pure populations of cells secreting IgG2a and IgG2b variants of TS63 (referred to as TS63a and TS63b) were obtained using two rounds of cell sorting and one limited dilution cloning step. We validate that these new TS63 variants are suitable for co-labeling with mAb of the IgG1 subclass directed to other molecules, using anti mouse subclass antibodies, and for the labeling of exosomes through direct binding to protein A-coated gold particles. These mAbs will be useful to study the intracellular localization of various proteins and facilitate electron microscopy analysis of CD63 localization.
Identification of Genetic Alterations Associated with Acquired Colistin Resistance in Klebsiella pneumoniae Isogenic Strains by Whole-Genome Sequencing
Authors: Choi Myeongjin , Ko Kwan Soo
Published: July 2020

The present study was undertaken to find novel genes associated with colistin resistance in Klebsiella pneumoniae. Five colistin-resistant mutants were derived from four colistin-susceptible parental K. pneumoniae strains belonging to different clones. Whole-genome sequencing was performed for the nine K. pneumoniae strains to screen altered candidate genes. Expression levels of genes with amino acid alterations in derivative strains were determined using quantitative real-time Polymerase chain reaction (PCR). Colistin susceptibility was examined in a parental strain complemented with altered candidate genes. Overall, 13 genetic alterations were identified in five pairs of isogenic K. pneumoniae strains. Genetic alterations related to KP1_3468, including the insertion of an IS5-like element in an intergenic or coding region and amino acid substitutions, were identified in three separate derivative strains. Amino acid substitutions and deletion of PhoQ were determined in one derivative strain. With inactivation of CrrA and substituted CrrB, amino acid substitutions and deletion were identified in a repressor of galETK operon (KP1_0061) and hypothetical protein (KP1_3620), respectively. Decreased colistin susceptibility was observed in a parental strain complemented with KP1-0061, but not a KP1-3620 gene. This study demonstrated diverse genetic paths to colistin resistance in K. pneumoniae. Our results suggest that a repressor of galETK operon may play an important role in colistin resistance in K. pneumoniae.
Enrichment in Antioxidant Flavonoids of Stamen Extracts from Nymphaea lotus L. Using Ultrasonic-Assisted Extraction and Macroporous Resin Adsorption
Authors: Tungmunnithum Duangjai , Drouet Samantha , Kabra Atul , Hano Christophe
Published: July 2020

Nymphaea lotus L. is the medicinal plant that has long been used for food, cosmetics and traditional medicines in Africa and Asia since ancient times. Its flavonoids and other interesting phytochemical compounds from rhizome, leaf and the whole flowers have been reported in the previous published research. However, stamens, which are essential for reproductive functions, may also represent new alternative sources of potential antioxidant flavonoids, as investigated in this study. The innovative green chemistry methods, i.e., ultrasound-assisted extraction (UAE) as well as a macroporous resin (MPR) purification procedure, were employed in this current research. Using a full factorial design coupled to three-dimensional (3D) surface plot methodology, the influence of three variables, namely aqEtOH concentration (ranging from 50 to 100% (v/v), US frequency (ranging from 0 (no US applied) to 45 kHz), and the extraction duration (ranging from 20 to 60 min), were evaluated. Five MPRs with different surface areas, average pore diameters, matrix types and polarities were also investigated for the purification of total flavonoids. The optimal UAE condition is 90% (v/v) aqEtOH with 34.65 khz ultrasonic frequency and 46 min of extraction duration. Compared with the conventional heat reflux extraction (HRE) method, a significant 1.35-fold increase in total flavonoids content was obtained using optimized UAE conditions (169.64 for HRE vs. 235.45 mg/g dry weight for UAE), causing a 2.80-fold increase when this UAE associated with MPR purification (475.42 mg/g dry weight). In vitro cell free antioxidant activity of N. lotus stamen extracts and in cellulo antioxidant investigation using yeast model showed the same trend, indicating that the best antioxidant flavonoid can be found in UAE coupled with MPR purification. Moreover, in the yeast model, the expression of key antioxidant genes such as SIR2 and SOD2 were expressed at the highest level in yeast cells treated with the extract from UAE together with MPR purification. Consequently, it can be seen that the UAE combined with MPR purification can help enhance the flavonoid antioxidant potential of the stamens extract from this medicinal species.
Numerical Studies on Propagation Mechanisms of Gaseous Detonations in the Inhomogeneous Medium
Authors: Ning Jianguo , Chen Da , Li Jian
Published: July 2020

Numerical simulation of propagation mechanisms of gaseous detonations in the inhomogeneous medium is studied by using the reactive Euler equations coupled with a two-step chemical reaction model. The inhomogeneity is generated by placing artificial temperature perturbations with different wavelengths and amplitudes. The motivation is to investigate the effect of artificial perturbations on the evolution or amplification of cellular instability. The results show that, without artificial perturbations, a planar ZND detonation can evolve into a fully-developed cellular detonation after a distance because of the amplification of the cellular instability. With the artificial perturbations evolved in, at the early stage, the artificial perturbations control the transverse wave spacing by suppressing the amplification of the cellular instability. However, after a steady-state, the cellular instability starts to amplify itself again and eventually transits to a fully-developed cellular detonation. It is demonstrated that the presence of the artificial perturbations delays the formation of the cellular detonation, and the increase of instability factor can slow down this delay. It is also found that, if the wavelength of the artificial perturbations is close to the transverse wave spacing of the cellular detonation in the homogeneous medium, synchronization of these two factors occurs, and hence a cellular detonation with extremely regular cell pattern is immediately formed. The temperature discontinuity causes the front to be more turbulent with the presence of weak triple-wave structure locally besides the natural transverse waves. The artificial perturbations can increase the intrinsic instability, and hence changes the propagation mechanism of the detonation front. In contrast, large artificial perturbations could prohibit the propagation but reduce cellular instability. It is concluded that the competition of artificial perturbations with intrinsic detonation instability dominates the evolution of cellular structures of the detonation front.
Hierarchical Pitch Control for Small Wind Turbines Based on Fuzzy Logic and Anticipated Wind Speed Measurement
Authors: Chavero-Navarrete Ernesto , Trejo-Perea Mario , Jáuregui-Correa Juan Carlos , Carrillo-Serrano Roberto Valentín , Ronquillo-Lomeli Guillermo , Ríos-Moreno José Gabriel
Published: July 2020

Bringing electricity to areas of difficult terrain is a complicated task, so it is convenient to generate power using local natural resources, such as wind, through a small horizontal-axis wind turbine (S-HAWT). However, at the rotor height of these wind turbines, the wind is often turbulent due to obstacles such as trees and buildings. For a turbine to function properly in these conditions, the action of the wind force on the rotor must be smoothed out by controlling the pitch angle. A commercial derivative-integral-proportional (PID)-type pitch controller works well when system dynamics are stable, but not when there are disturbances in the system. This paper proposes a hierarchical fuzzy logic controller (HFLC) to solve the nonlinear system effects produced by atypical winds. The methodology includes a statistical analysis of wind variability at the installation site, which determines the functions of belonging and its hierarchy. In addition, installing an anemometer in front of the turbine allows an advanced positioning of the blades in the presence of wind gusts. The algorithm was implemented in an S-HAWT, and a comparison was made to quantify the performance difference between the proposed control strategy and a conventional PID controller.
Isolation and Characterization of a Novel Bacterium from the Marine Environment for Trichloroacetic Acid Bioremediation
Authors: Heidarrezaei Mahshid , Shokravi Hoofar , Huyop Fahrul , Rahimian Koloor Seyed Saeid , Petrů Michal
Published: July 2020

Halogenated compounds are an important class of environmental pollutants that are widely used in industrial chemicals such as solvents, herbicides, and pesticides. Many studies have been carried out to explore the biodegradation of these chemicals. Trichloroacetic acid (TCA) is one of the main halogenated compounds that are carcinogenic to humans and animals. The bacterium was isolated from the northern coastline of Johor Strait. In this study, the ability of strain MH2 to biodegrade TCA was evaluated by a growth experiment and dehalogenase enzyme assay. The growth profile of the isolated strain was examined. The doubling time for L. boronitolerans MH2 was found to be 32 h. The release of chloride ion in the degradation process was measured at 0.33 × 10−3 ± 0.03 mol∙L−1 after 96 h when the growth curve had reached its maximum within the late bacterial exponential phase. The results showed that the strain had a promising ability to degrade TCA by producing dehalogenase enzyme when cell-free extracts were prepared from growth on TCA as the sole carbon source with enzyme-specific activity, 1.1 ± 0.05 µmolCl−min−1∙mg−1 protein. Furthermore, the morphological, and biochemical aspects of the isolated bacterium were studied to identify and characterize the strain. The morphological observation of the isolated bacterium was seen to be a rod-shaped, Gram-positive, motile, heterotrophic, and spore-forming bacterium. The amplification of the 16S rRNA and gene analysis results indicated that the isolated bacterium had 98% similarity to Lysinibacillus boronitolerans. The morphological and biochemical tests supported the 16S rRNA gene amplification. To the best of the authors’ knowledge, this is the first reported case of this genus of bacteria to degrade this type of halogenated compound.