bluuebunny/crossref_metadata_2025 huggingface dataset:
The New Russian Controlled Foreign Company Regime: Review and Comparison with the Australian Regime
Authors: Sharkey N.C. , Guglyuvatyy E.
Published: December 2023

Russia has recently introduced a controlled foreign company (CFC) regime. This article reviews the core features of the Russian CFC regime and provides a comparison with the Australian regime. This comparison helps in assessing the strengths and weaknesses of the new Russian CFC rules compared to the older Australian rules.
The Tax Treatment of Transaction Costs
Authors: Booker T.
Published: December 2023

This article describes – based on recent Danish Supreme Court case law
– the tax treatment of transaction costs in connection with the acquisition of
real estate, as well as borrowing costs.
Where's the Pony? Reflections on the Making of International Tax Policy
Authors: Rosenbloom H.D.
Published: December 2023

This article was first presented as a lecture (Seminar H) by the author at the 63rd Congress of the International Fiscal Association held in Vancouver in September 2009. On the basis of his experience as a tax practitioner, academic and government official, the author provides his views on key aspects of the making of international tax policy.
Critique of the Report of the Advisory Panel on Canada's international
tax system
Authors: Arnold B.J.
Published: December 2023

This article presents a critical analysis of the report of the
Advisory Panel on Canada's System of International Taxation. The criticism is
derived from the author's analysis in his 2009 book on reforming Canada's
international tax system. The article focuses on three aspects of the report:
taxation of the foreign-source income of Canadian corporations, deductibility
of interest expenses, and tax administration and legislation. The article
concludes that the report does not provide a thorough, analytically rigorous
examination of the most difficult issues facing Canada's international tax
system.
An Overview of the Foreign Contractor Tax Regime
Authors: Morstadt T. , Bui H.V. , Riedl S.
Published: December 2023

The authors provide a detailed overview of the foreign contractor tax which is a wide tax affecting all foreign individuals and corporations doing business in Vietnam without establishing a local presence.
Viability of Sharia Financing Instruments
Authors: Mahmood Z.
Published: December 2023

Current regulatory and tax frameworks of most countries in the world are inclined towards interest-bearing debt instruments. The regulatory framework designed for conventional financing may also comply with Sharia financing instruments, as both are on a par and capturing world financial markets steadily and successfully. If policymakers are inclined to achieve a certain degree of stability, a shift has to be made to provide a level playing field for equity modes of financing.
The Vodafone
Controversy: International Ramifications of Where Gain Accrues on the Transfer
of Shares
Authors: Patel V.T. , Athavale R.S.
Published: December 2023

It is a common perception amongst tax professionals that capital gains
are deemed to accrue or arise in the country where the situs of shares is
situated on the transfer of shares. However, this preconceived notion has been
shattered by the recent decision of the Bombay High Court in the case of
Vodafone International Holdings B.V. v. Union of Indian and Another. This
article analyses the Vodafone case and considers its impact on international
tax planning.
Advance Pricing Agreement Programme Introduced
Authors: Richter M. , Cheung P.
Published: December 2023

The authors describe the key features of the Advance Pricing Arrangement programme introduced by the Hong Kong Inland Revenue Department in the form of Departmental Interpretation and Practice Notes No. 48, in late March. They also provide an analysis of the positive observations, potential limitations and impact of the programme on Hong Kong taxpayers.
VAT Registration Thresholds in Europe
Authors: Annacondia F.
Published: December 2023

As is traditional in the sixth issue of each year, in this issue of the International VAT Monitor, an overview is presented of the VAT registration thresholds in most European (both EU and non-EU) countries, applicable in October 2016 and supplemented with announced amendments entering into force on 1 January 2017.
UK View on Revised PE Standards in the Multilateral Instrument
Authors: Watson S. , Palazzo-Corner N. , Haemmerle S.
Published: December 2023

The authors assess why the United Kingdom – given its active leadership throughout much of the BEPS Project – would elect not to implement the revised PE standards through the multilateral instrument.
Relación del derrame anual del río San Juan con índices multivariados que estiman el comportamiento del enso y el anticiclón del Pacífico Sur
Authors: Germán Poblete Arnobio , Albeiro Castro María Agustina
Published: December 2023

En búsqueda de índices más efectivos para explicar la condición dinámica que influye sobre las nevadas en los Andes Áridos, representadas por el derrame del río San Juan (DJUA); en este trabajo se analizan dos de ellos, cuya ventaja es que son multivariados, y, por lo tanto, más representativos de las condiciones climáticas imperantes en el período abril-septiembre. Uno de ellos, es el Índice Multivariado de El Niño Oscilación del Sur -ENSO- (MEI), que combina variables tanto oceánicas como atmosféricas, en una serie temporal desde 1979 a 2023. Por otra parte, para medir el Anticiclón Subtropical del Pacífico Sur Occidental (ASPSO), de gran magnitud y extensión, se considera que el índice de presión del Pacífico Sur (IPPS), elaborado e implementado por la Dirección Meteorológica de Chile (DMC), es el más adecuado. Del análisis mediante metodologías estadísticas específicas de dichos índices, se concluye que ambos ratifican la Megasequía imperante en los Andes Áridos desde 2010, y, además, muestran una tendencia de que esta se podría prolongar en el tiempo.
Aproximaciones teóricas del habitar y la transformación de la vivienda popular en el Perú
Authors: Failoc Su Victor German
Published: December 2023

El presente trabajo de investigación permite la exploración de diversas aproximaciones teóricas seleccionadas desde el punto de vista del habitar y la transformación de la vivienda popular en el Perú, donde el objetivo fue elaborar una base de aproximaciones teóricas para futuras investigaciones del tema tratado, previamente analizada desde el enfoque cualitativo, de manera interpretativa, para su organización se empleó el método de triangulación. Los resultados más resaltantes es el entendimiento del habitar como una cultura del usuario que es reflejado en la consolidación de la vivienda, además, tiene una relación constante con la ciudad a través de los barrios, generando una vivencia colectiva, por lo que se concluyó que existe patrones generados por el habitar y que permite dar soluciones pensando desde el usuario y que estos se refleja en el barrio configurando la ciudad. Por lo tanto, estas aproximaciones dan pie que próximos trabajos de investigaciones sea ampliada estas reflexiones pensando en la mejora de calidad de vida.
Violencia laboral en enfermería: Una revisión bibliométrica
Authors: Mesta Delgado Rosio del Pilar
Published: December 2023

Tomando como base a la bibliometría, así como a la revisión analítica de la literatura, se ha desarrollado una revisión del estado del arte del fenómeno de la violencia laboral en enfermería. Primeramente, se formuló un argumento de búsqueda de palabras claves en Scopus, con ella se ha elaborado las publicaciones estadísticas como: evolución a través del tiempo, tipos de publicaciones, áreas del conocimiento y países. Se concluye que según la base de datos de Scopus el tema es tratado desde 1993, sin embargo, es en el año 2012 que surge interés por parte de los investigadores, las publicaciones esencialmente se realizan como artículos originales, los cuales son enfocados como un problema que atraviesa fronteras, e involucra la violencia de género, aspectos socioculturales, que involucra a muchas disciplinas como enfermería. La historia del arte de la violencia envuelve a los establecimientos de salud quienes continuamente viven crisis de violencia que repercute e incumbe a su personal sanitario específicamente al cuerpo de enfermería, este fenómeno afecta su desarrollo, y capacidad para salir adelante y enfrentar nuevos retos. La investigación bibliométrica provee una visión panorámica del estado del arte, tendencias, colaboración internacional y temas centrales en el campo de la violencia laboral contra enfermeras, sentando las bases para nuevos estudios en esta área crítica.
Sostenibilidad económica de las organizaciones caficultoras a través de los costos de exportación
Authors: Rodriguez Vásquez Diana Luzirely
Published: December 2023

El estudio realizado tuvo como objetivo principal analizar la relación entre el control de los costos de exportación y la sostenibilidad económica de las organizaciones caficultoras en el Perú, para el desarrollo del estudio se aplicó un enfoque cuantitativo y se adoptó un diseño no experimental de tipo descriptivo-correlacional con un enfoque transversal; la muestra constó de 233 caficultores, a quienes se les aplicó dos cuestionarios. Los resultados obtenidos a partir de este análisis revelaron que existía una relación significativa entre el control de varios aspectos de los costos de exportación y la sostenibilidad económica de las organizaciones caficultoras en estudio, a nivel específico se encontró que el control de los costos de preparación y empaque, el control de los costos de transporte y seguros, así como el control de los costos de derechos y licencias, tenían una relación significativa con la sostenibilidad económica (ρ = .01). En síntesis, los hallazgos de este estudio respaldan la importancia del control efectivo de los costos de exportación en las organizaciones caficultoras para lograr una sostenibilidad económica eficiente; en ese sentido, si se implementan estrategias adecuadas para gestionar y reducir los costos asociados con la exportación de café, las organizaciones caficultoras tienen mayores posibilidades de mantener y fortalecer su estabilidad financiera a largo plazo.
Gobernanza para la Gestión Territorial
Authors: Isaac Samuel Noa Supo
Published: December 2023

El presente artículo tuvo por finalidad dar a conocer los resultado que el modelo de la gobernabilidad aplicada en el territorio, ya no resulta suficiente para impulsar el desarrollo local, debido a la crisis política, económica, social y sanitaria en la que se ve inmersa el Perú y los países vecinos de Latinoamérica. Es por ello, que la gobernanza surge como alternativa para fortalecer el modelo de gobierno y como instrumento de gestión del territorio donde el gobierno, la sociedad y el sector privado se articular y trabajan para el desarrollo.
BUDGET PERFORMANCE RISKS ASESSMENT ISSUES IN RA
Authors: Tevosyan Sargis
Published: December 2023

The article analyses the budget system of control implementation and applied approaches in the implementation stage of budgeting performance. The methodology of risk-based inspections in RA was surveyed, and some problematic parts were highlighted. By addressing the above-mentioned questions, it has been proposed more complete and effective approach to risk assessment, which allows more accurate assessment for the implementation of maximum effective control with limited resources.
SYSTEMIZED MANAGERIAL DECISIONS FOR INTEREST PROFIT
Authors: Mesropyan Mesrop
Published: December 2023

Managerial decisions of a commercial bank regarding the formation of interest profit are considered key factor in the processes of ensuring financial stability and profitability. However, managerial decisions in this direction should consider more comprehensive factors, not allowing to drastically increase the tax burden of banks, or to reduce the possibilities of distributing dividends. The article discusses the systemized management decision-making approaches of interest profit under the specified limitations.
ISSUES OF LEADERSHIP INFLUENCE ON EMPLOYEE CREATIVITY
Authors: Matinyan Sona , Sahakyan Hasmik
Published: December 2023

In the competitive conditions of entrepreneurship, recruitment of employees with creative abilities and their motivation is extremely coming important. Leaders are trying to find ways to develop employee creativity and how to support creative work style among employees. The article presents the authors' interpretations of creativity, simultaneously revealing the features of management of behavioral appearances of creativity of employees.
Activities Of The Norwegian Mission In Alexandropol: The Story Of One Missionary
Authors: Okkenhaug Inger M. , Hayrapetyan Armen S.
Published: December 2023

Բուժքույր և միսիոներ Բոդիլ Բյորնն «Արևելքում քրիստոնեական բարեգործության խթանման գերմանական միության» կազմում 1905 թ. ժամանեց Մուշ և մոտ 10 տարի ղեկավարեց տեղի գերմանական որբանոցի կլինիկան, ապա Առաջին աշխարհամարտի տարիներին իր սկանդինավցի գործընկերի հետ աշխատեց Կարմիր խաչի հիվանդանոցում: Երբ պատերազմի ավարտից հետո թուրքական իշխանություններն արգելեցին օտարերկրյան առաքելությունների գործունեությունը երկրում՝ հայ ժողովրդի հետ ցեղասպանություն վերապրած նորվեգուհին տուն չվերադարձավ, այլ տեղափոխվեց Խորհրդային Հայաստան և 1922 թ. Ալեքսանդրապոլում հիմնեց որբանոց: Այս կերպ նա փորձեց համատեղել միսիոներական կոչումը և մարդասիրական աշխատանքը ցեղասպանությունը վերապրածների շրջանում, քանզի համոզված էր, որ Աստված ծրագիր ունի փրկված հայ երեխաների համար: Նորվեգուհիների մասնավոր նվիրատվությունների հաշվին պահվող որբանոցը կոչվեց «Լույսի աղբյուր»: Իր կարճատև գոյության ընթացքում այն սովի ճիրաններից փրկեց և ընտանեկան դաստիարակություն տվեց տասնյակ որբերի:
Медсестра и миссионерка Бодил Бьёрн в составе «Немецкого общества содействия христианской благотворительности на Востоке» прибыла в Муш в 1905 г. и в течение примерно 10 лет возглавляла клинику местного немецкого приюта. В годы Первой мировой войны она вместе со своими скандинавскими коллегами работала в госпитале Красного Креста. После окончания войны, когда турецкие власти запретили иностранные представительства в стране, норвежская миссионерка, пережившая с армянским народом геноцид, не вернулась домой. Вместо этого она переехала в Советскую Армению и в 1922 г. основала приют в Александрополе.
Management strategy for increasing the productivity of rice (Oryza sativa) - wheat (Triticum aestivum) system under late-sown conditions
Authors: D.M. HEGDE
Published: December 2023

A 3-year study at 9 locations with rice (Olyza sativa L.) - wheat (Triticurtr aeslivunl L. emend. Fiori & Paol.) system showed that use of appropriate varieties can partly offset the yield loss under late-sown conditions at a few locations. With increase in plant density by 25%, the productivity of late-sown rice and wheat increased by almost 4 and 6% respectively at recommended level of fertilizer application. There was also in~provenlent in productivity owing to 25% increst? in fefiilizer application above the recommended level. However, with 25% increase in both plaut population and fertilizer application, the additive effect on yield was not noticed except at Sabour and Rewa in the case of wheat. Increased fertilizer application was beneficial both in rice and wheat at most of the locations. However, under fertilizer constraints, it was better 10 reduce its application to rice than to wheat.
Direct and residual effect of nitrogen and phosphorus fertilization on groundnut (Arachis hypogaea) - wheat (Triticum aestivum) cropping system
Authors: GAJENDRA GIRT
Published: December 2023

A 3-year field experiment conducted on direct and residual effects of N and P on groundnut (Arachis hypogaea L.) - wheat (Triticurri aestivunt L. emend. Fiori & Paol.) sequence showed that groundnut responded to direct application of N and P in initial season only. Neither nutrients applled to wheat nor directly applied to groundnut in subsequent seasons caused significant improvement in pod yield of groundnut. Groundnut needed 12.5 kg N and 21.5 kg P/ha in the first season only. There was no carry-over effect of N on the wheat crop. P @ 21.5 kglha benefitted the succeeding wheat crop in the second year only. Directly applied N up to 100 kg~ha and P up to lo.? kgha increased the wheat yield significantly in all the 3 seasons.
Effect of nitrogen and cutting management on grain production of multicut oat (Avena sativa)
Authors: R. K. JOON  , B. D. YADAV  , A. S. FARODA
Published: December 2023

A field experiment was conducted during 1988-89 and 1989-90 to study the effect of 5 nitrogen levels (0. 40. 80. 120 and 160 kg Nnla) and 3 cutting-management practices (no cutting for fodder, 1 cutting for fodder 55 days after sowing and 1 at 75 days after sowing) on grain yield of oat ( A v e ~ a saIi11a LJ. Grain yield increased only up to 80 kg Nha but the fodder production increased up to 160 kg Ntha. There was no significant difference among the cutting-management practices for grain yield, but the . fodder yield was 3 times higher when cutting was done 75 days after sowing than when it was done 55 days after sowing. In ternls of econon~ics, taking grain after 1 cutting for fodder 75 days afler sowins and fertilized with 120 kg Nha was more profitable.
Effect of irrigation, phosphorus and row spacing on physiological characters of pea (Pisum sativum)
Authors: R. P. YADAV. D. V. S. CHAUHAN  , H. S. KUSHWAHA
Published: December 2023

A field experiment was conducted during the winter seasons of 1984-85 and 1985-86 to study the effect of schedules of irrigation, levels of P,O, along with 2 spacings (25 and 50 cm) on physiological characters of pea (Pisum sativum L. sensu lato). The maximum leaf area.plant was noted with 2 irrigations given at 50 and 70 days after sowing and the highest leaf-area ratio with 1 irrigation at 50 days after sowing during both the years.-Application of P,O, improved the leaf area, leaf-area index and leaf- area ratio over the control, but increase in row width reduced these parameters along with relative grow& rate. Significant reduction in relative growth rate of pea was noted with application of irrigation and P,Or
Effect of phosphorus and weed management on greengram (Phuseolus radiatus) and its residual effect on mustard (Brassica juizcea)
Authors: E. K. LALITHA BAI  , M. SMHA N.
Published: December 2023

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Productivity and economics of groundnut (Arachis hypogaea) in rice (Oryza sativa) fallows as influenced by gypsum and sulphur
Authors: S. BHASKAR  , K. SHIVA SHANKAR
Published: December 2023

A field experiment was conducted during 1989 and 1990 to study the effect of gypsum and sulphur application on productivity and returns of groundnut (Arachis hypogaea L.) in rice (Oryza sativa L.) fallows under tankfed irrigation condition. All gypsum andsulphw treatments performed equally better in raising the groundnut yields over the control. Half the quantity of gypsum with seed-pelleting was found beneficial. Both gypsum and S-pelleting treatments provided higher monetary net returns.
Water management in potato (Solanurn tuberosum)
Authors: S. K. SHARMA  , R. S. DIXIT  , H. P. TRIPATHI
Published: December 2023

A field experiment was conducted during 1986-87 and 1987-88 on silty-loam soil at Faizabad to study the effect of water managenlent on yield of potato (Solmum hrberosum L.). Irrigation of 60 mm depth applied 81 33 nun cumulative pan evaporation in every furrow gave the maximum tuber yield (279.9 and 3 13.7 qha) of potato and recorded highest water-use efficiency (93 and 115 kgha-mm) and consunlptive use of water (273 and 246 mm). Of the total profile water use, 65.7-72.7% was utilized from the upper 0-30 cm layer, indicating its effective rooting zone. Irrigation in every furrow gave better performance than alternate furrow system. Both the planting techniques showed similar effect on tuber yield, water use and its efficiency.
Response of pigeonpea (Cajanus cajan) to row spacing, nitrogen and phosphorus
Authors: ANDH. B.G. SARVAIYA  , M. P. PATEL S. PATEL
Published: December 2023

An experiment was conducted during the December 1989. A full dose of NP fertilizer rainy season of 1989 to study the response of as per treatments was applied basal at the pigeonpea [Cajanus cajan (L.) Millsp.] to time of sowing. spacing and fertilizers. The field trial was Plant performance in terms of growth and conducted at 12 Navasari. There were 12 yield and attributes with wider row spacing treatment combinations, consisting of 3 row of .I20 cm. The seed yield was significantly spacings (60,90 and 120 cm) and 4 levels of higher with medium row spacing of 90 cm . nitrogen and phosphorus (0 : 0, 10 : 20,20 : compared with other row spacings, because 40 and 30 : 60 N : P kgha). The experiment of adequate plant population and also due to was laid out in factorial randomized block less competition between the plants for light, design with 4 replications on Gujarat Tur water and nutrients (Table 1). Ahlawat et al. 1. The soil was clayey, with pH 8.1 and low (1985) also reported similar results. in available N, medium in available P and Higher grain yield recorded under 90 cm- rich in available potassium. The crop was row spacing was mainly due to optimum sown on 24 June 1989 and harvested on 18 plant density along with favourable growth
Response of mustard (Brassica juncea) to phosphorus on Vertisols of Rajasthan
Authors: B. S. PUNIA. B. L. PORWm ANDB. L. GAUR
Published: December 2023

A field experiment was conducted during The varieties differed significantly for the rainy (rabi) season of 1989--90 at number of siliquaelplant, single plant seed Udaipur, to find out the effect of phosphorus yield, test weight, seed and oil yields (Table on growth, yield and oil yield of mustard 1). Varuna mustard gave the highest [Brassica juncea (L.) Czernj. .& Cosson] on number of siliquaelplant, single plant seed Vertisols of Rajasthan. The experimeni yield and test weight as well as seed and oil having 2 varieties of mustard (Pusa Kranti yields than the Kranti mustard. The results and Varuna) and 3 levels of phosphorus are in close conformity with the findings of (20, 40 and 60 kglha) was laid out in Goswami (1981) and Gaur (1982). - randomized block design with 3 replications. Application of 40 kg P205/ha was found The soil was clay loam in texture, with significantly superior to 20 kg P205/ha for 270.0. 18.7 and 186.0 kgha of available siliquaelplant and single plant seed yield of nitrogen, phosphorus and potassium mustard. The increase in siliquaelplant and respectively. The pH of soil was 8.3. Crop single plant seed yield due to 40 kg P205 season was normal, except that a few rain- over 20 kg P205/ha was 7.7 and 9.9% showers occurred during February 1990 at respectively. Significantly higher seed yield Udaipur. was obtained with 40 kg P,O$a which was,
Performance of wheat (;kiticum aestivum) varieties with different levels of nitrogen in moisture-scarce condition
Authors: U. D. AWASTHI ANDSURAJ BHAN
Published: December 2023

A field experiment was carried aut during the winter (rubi) seasons of 1986-87 and 1987-88 at Kanpur, to find out best variety of wheat (Triticum aesfivrun L. emend. Fiori & Paol.) and optimum level of nitrogen for realizing maximum yield potential under moklwe-scarce condition on light-textured alluvial soil. K 78 wheat gave the perfonnance amongst all varieties tested. Application of 60 kg NI ha resulted in the maximum yield which was significantly higher than that obtained with 0.20 and 40 kg N h a Ihe various growth and yield parameters were improved with increasing dose of nitrogen.
Yielding ability of wheat (%ticum aestivum) at different dates of sowing - a temperature-dependent performance
Authors: S.K. TEWARI  , MAHENDRA SINGH
Published: December 2023

A study conducted during the winter (rub11 seasons of 1987-88 and 1988-89 showed that late sowings decreased the grain yield of wheat (Triticum aestivum L. emend. Fiori & Paol.). The rate. of reduction in grain yield was 12.34 i 7.28 kg/ha/day for delay in sowing beyond 15 November and 2 December respectively during 1987-88 and 1988-89. Regression equations were developed using 2 linear models for delay in sowing (D) and mean maximum ternpetalme during period of ear growth 0. ,- The predicted pattern of changes in grain weightlspike (GW), 1,000-grain weight (TGW) and grain yield (Y) fitted well with the observed pattern. showing linear reduction with delay in sowing. The maximum reduction in grain yield using either of the equations was found in UP 1182 and the minimum in UP 1 179.
Efficacy of herbicide spray as an alternative to manual weeding in pearlmillet (Pennisetum glaucum)
Authors: B . WAY KUMAR  , SHAIK MOHAMMAD
Published: December 2023

A field experiment conducted during the rainy seasons ( k h a d 1988 and 1989 indicated that the pre- emergence spray of atrazine @ 0.5 or terbutryne @ 0.4,0.6 and 0.8 kg a.i.nla reduced the density and dry weight of weeds in pearlmillet [Pennbehrrn glaucum (L..) R. Br. emend. Stuntz]. These treatments were on a par with hand-weeding. The uncountrolled weed growth reduced the number of tillers, earslplants and the test weight. Unit increase in weed densityln? reduced the grain yield of pearlmillet by 7.7 kg in 1988 and 8.1 kgha in 1989. Ihe dry weight of weedsfd reduced the yield by 4.3 and 5.1 kgha. Re-emergence spray of atrazine @ 0.5 or terbutryne CZ 0.6 kg a.i.ha was the most effective alternative to hand-weeding in labour-scarce situation.
Effect sf sowing date and irrigation on yield and nutrient uptake by chickpea (Cicer anetirnurn) cultivars under Tawa Command area. - ., 4 ,
Authors: J.P. DIXIT  , O.P. DUBEY  , N.P. SONI
Published: December 2023

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Intercropping in late rainy-season pfgeongea (Cutanus cuyian) under rain fed condition
Authors: A. P. K. REDDY  , V.S.SELVAM  , G. N. S. N. RAO ANDM. RAJAN S. S.
Published: December 2023

A rainfed study was made on intercropping in pigeonpea [Cajunus cajan (L.) Wisp.] during late rainy seasons of 1985-86 and 1986-87. A reduction in pigeonpea yield was observed when it was intercropped with cereals, millets and oilseeds. The yield reduction was the highest with Italian millet (Lolium mulhJorum Lam) and lowest with castor (Ricinus communis L.). However, when total production was considered, the pigeonpea + sorghum [Sorghum bicolor 6.) Moehch] recorded highest pigeonpea equivalent, followed by pigeonp + castor and pigeonpea + fingermillet [Ekusine coracm (L.) Gaertn.]. The highest net return was accrued by pigeonpea + sorghum intercropping system. -
Effect of soil-moisture regime, seed rate and phosphorus fertilizer on growth and yield attributes and yield of late-sown lentil (Lens culinaris)
Authors: U. VENKATESWARLU  , I. P. S. AHLAWAT
Published: December 2023

A field experiment was conducted during the winter seasons of 1984-85 and 1985-86 at New Dehi on a sandy-loam soil to study the effect of soil moisture, seed r e and fertilizer on yield of Pant L 406 lentil (Lens culinarir Medikus). The soil was low in organic carbon and available P and medium in cumulative pan evaporation CPE) available K, with pH 7.3. Irrigation at 0.60 irrigation water depth : : ratio (2 irrigations) produced taller plants with profuse branching and root nodulation and had more dry matter, podslplant and grain and straw yields compared with irrigation at 0.35 IW : CPE ratio and no irrigation. During 1984-85 only 1,000-grain weight and harvest index also increased by irrigation. Higher seed rate (60 kglha) though adversely affected growth, yield attributes and nodulation, recorded higher grain and straw yields compared with lower seed rate (40 kgha). Further, the magnitude of increase in grain yield with 60 kg seedha with post-planting irrigation was greater. P application improved the growth and yield atlributes, nodulation, grain and straw yields and harvest index. Phosphobacterial inoculation alone or in combination with 35 kg P,O,/ha showed positive response in terms of dry matter. nodulation and grain yield. The grain yield increased with increasing levels of P,O,.up to 70 kgha. The response to phosphobacterial inoculation alone could be observed with post-plantmg lrngations only.
Feasibility of para cropping lentil (Lens culinaris), linseed (Linum usitatissimum) and gram (Cicer anetinum) under rainfed medium-land conditon
Authors: R. R. UPASANI
Published: December 2023

A field experiment was conducted at Chianki, Daltonganj, during the winter seasons (mbi) of 1988-89 and 1989-89 to compare the feasibility of para cropping of various crops, viz. lentil (Lens culinuris Medikus), linseed (Linum usitahkshum L.) and gram (Cicer arietinum L.) with normal sowing method. Pooled analysis revealed that the para cropping was significantly superior to normal sowing method. Amongst various crops tested, gram gave significantly higher yield than the other crops. The interaction effect showed that gram taken-as para with 20 kg N : 40 kg P,O,/ha was significantly superior to rest of the treatments.
Response of rice (Oryza sativa) genotypes to nitrogen level under transplanted condition in Kashmir Valley
Authors: AMARJIT S. RALI  , M. SIDIQUE  , B. A. GANAI  , H. U. KHAN  , K. N. SINGH  , A. S. BALI
Published: December 2023

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Influence of irrigation, method and time of nitrogen application on growth, seed yield and water use of Indian mustard (Brassica juncea)
Authors: N. D. JADHAV  , S. N:JADHAV  , S. B. GANGAWANE
Published: December 2023

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Influence of time of shelling and seed size on yield, quality and nutrient uptake in groundnut (Arachis hypogaea)
Authors: C. R: DETROJA  , S. G. SADARIA  , V. D. KHANPARA  , B. B. KANERIA  , D. D. MALAVIA
Published: December 2023

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Response of linseed (Linum usitatissimum) varieties to nitrogen in alluvial soils of West Bengal
Authors: R. C. SAMUI  , B. ROY  , S. K. TRIPATHY  , A. K. PATRA
Published: December 2023

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Response of lucerne (Medicago sativa) varieties to seed rate and effect of mixing of chinese cabbage (Brassica chinensis) seed with 1u.cerne seed on green-forage yield
Authors: P. K. SHARMA  , B. L. SHARMA
Published: December 2023

Lucerne (Medicago sativa L.) is a very and 1991L92 at Durgapura, to find out valuable leguminous fodder and hay crop for suitable variety of lucerne and optimum seed the irrigated areas of Rajasthan. Being slow- rate, and effect of mixing Chainese cabbage growing in the beginning, it yields low (Brassica chinensis L.) seed with lucerne green forage from initial cuttings. Therefore seed for higher green-forage yield in the an experiment was conducted during the semi-arid eastern plains zone of Rajasthan. winter season (rabi) of 1989-90, 1990-91 Three varieties (T 9, Anand 2 and SS .---\ Table 1. Effect of varieties and seed rates of lucerne and Chinese cabbage on total green-forage yield
Effect of spatial arrangement on performance of palmarosa (Cymbopogon martini var. motia)-pigeonpea (Cajanus cajan) intercropping on a black cotton soil (Vertisol)
Authors: S. K. MAHESHWARI  , R. K. SHARMA  , S. K. GANGRADE
Published: December 2023

Higher dry matter of palmarosa [Cymbopogon martini (Roxb.) Wats. var, motia Burk.] and pigeonpea [Cajanus cajan (L.) Millsp.] and higher yield of the essential oil of palmarosa were obtained during 1989, 1990 and in pooled data. Higher total tonnage was recorded from intercropping of pigeonpea in the intermittent (alternate) rows parallel to palrnarosa. This spatial intercropping system always resulted in higher oil-y~eld equivalent of palmarosa ovei other systems. This system resulted in higher income- P equivalent ratio (IER 1.17). besides higher land-equivalent ratio (LER 1.4) and provided 40% higher biological yields than the monoculture of component crops as well as 20% extra yield compared with the other intercropping systems. Sowing of pigeonpea in alternate rows parallel to palmarosa proved most efficient and economic, as it provided higher economic returns, bonus income and monetary advantage. The oil content and quality in terms of total geraniols of palmarosa were not adversely affected by adoption of intercropping.
Nitrogen uptake, recovery and N-use efficiency in wheat (Triticum aestivum) as influenced by nitrogen and irrigation levels in semi-reclaimed sodic soils
Authors: ASHOK KUMARI  , D. K. SHARMA  , H. C. SHARMA
Published: December 2023

A 2-year field experiment was conducted with wheat (Triticum aesrivum L. emend. Fiori & Paol.) variety HD 2285 in semi-reclaimed sodic soil of Karnal, comprising 4 levels each of nitrogen and irrigation. Scheduling irrigation at 1.2 irrigation water :cumulative pan evaporation (IW :CPE) ratio was better than other irrigation schedules in terms of grain yield. With each increment of N level from 60 to 180 kglha, there was a significant increase in the grain yield as well as N uptake. Response to N of grain production at 1.2 IW :CPE ratio was significantly more than that at 0.6 and 0.9 IW : CPE ratios. The N content in shoot at spike-initiation stage was higher in irrigated than in unirrigated treatment, but reverse was true for N content in grain and straw at maturity. The N uptake through grain and straw was higher whed irrigation was given at 1.2 IW : CPE ratio. Recovery of applied N and N-use efficiency were maximum when imgation was given at 1.2 IW :CPE ratio along with 60 kg Nlha.
Response of rainy-season sunflower (Helianthus annuus) to irrigation and nitrogen under north-western Rajasthan
Authors: VED SINGH  , S. K. SHARMA  , B. L. VERMA
Published: December 2023

A field e x p e y t was conducted during the rainy (Wlamseason of 1990,1991 and 1992 to study the response of s~uiflower (Helianthus annuus L.) to 6 levels of irrigation and 3 levels of nitrogen. Four post- sowing irrigations t i sunflower based on inigation water cumulativepan evaporation (IW :CPE) ratio 0.8 : or based on physiological stages at 25 days after sowing (DAS) + initiation of flower buds +mid-flowering + seed-setting stage recorded higher values of yield attributes, seed yield and oil content. Various yield attributes, viz. plar(t height, disc diameter and test weight and consumptive use of water and water-use efficiency (WUE) iyeased linearly up to 80 kg N/ha. However, oil content in seed reduced as the N dose increased from 40 to 80 kg N/ha Maximum consumptive use of 401 mm water and WUE of 2.83 kg/inal mmwee recordedwhen 4.irrigations were applied on the basis of :CPE ratio 0.8.
Effect of phosphorus and sulphur fertilization in safflower (Carthamus tinctorius)
Authors: MOHD. ABBAS  , SURENDRA S. TOMARZ  , K. B. NIGAM
Published: December 2023

A field experiment was conducted during 1990-91 and 1991-92 under partial irrigated condition to evaluate the effect of phosphorus and sulphur on productivity of safflower (Crrrlhnmus tinctorius L.) in Vertisol. Growth, yield and yield-attributing characters increased with P level up to 17.6 kglha over the I control. However, no significant difference was noticed between 17.6 and 26.4 kg Pha and 26.4 and 17.6 kg Pha, giving 19.21 and 13.82% higher seed yield over the control respectively. Seed yield and number of brancheslplant increased significantly up to 20 kg S/ha, while plant height, capitulumlplant and biomass yield were significantly better at 40 kg Sha. No significant difference existed between 40 and 60 kg Sha, recording 20.07 and 16.35% more seed yield over the control. Interaction of P and S was significant only for seed yield, 17.6 kg P with 20 kg Slha recorded significantly higher seed yield. Maximum additional net return of Rs 3,649.80 and Rs 3,963lha was recorded at 26.4 kg Pha and 40 kg Sha respectively. Better cost :benefit ntio was obtained at 17.6 kg P and 20 kg Sha.
7- Effect of nitrogen, phosphorus and potassium on the growth and yield of Frenchbean (Phaseolus vulgaris)
Authors: K. K. SAXENA  , V. S. VERMA
Published: December 2023

A field trial was carried during the whiter seasons of 1989-90 and 1990--91 to study the effect of nitrogen, phosphorus and potassium on the growth and yield of PDR 14 Frenchbean (Phaseolus vulgaris L.). Three factors, viz. nitrogen, phosphorus and potassium, each at 3 levels (0.60 and 120 kgha) were compared in a 33-confounding design replicated 3 times. Nitrogen affected all the growth attributes, viz. height, leaves, leaf area, fresh weight, dry weight, branches at harvest and yield, significantly up to the 120 kg Nha in both the years, whereas effect of phosphorus was noticed up to 60 kg h a on leaveslplant in the first year, leaf area in the second year and on grain,yield in both the years. Potassium, however, failed to exert any significant influence in any year on any of the characters. Intractive effect of nitrogen and phosphorus was noticed in leaveslplant only in the second year and 120 kg Nlha and 120 kg P,O,/ha produced maximum leaveslplant (43.5). All the growth attributes were found positively and significantly correlated with the grain yield.
2,4-dichlorophenoxy acetic acid-induced ear deformity in wheat (Titicum aestivum) in relation to its time of planting
Authors: N. T. YADURAJU  , K. N. AHUJA
Published: December 2023

Spike malformation occurs in some based on visual observations were further wheat (Triticum aestivum L. emend. Fiori & classified low, medium and high, depending Paol.) varieties with. 2, 4-D, particularly on the extent of severity or deformity. The with early stage of application, i.e. 3 or 4 per cent values were subjected to arc-sin weeks after sowing (Malik et al., 1984; transformation before analysis of variance. Yaduraju and Ahuja, 1992). Late applica- Application of 2, 4-D at all 3 times re- tion (5 or 6 weeks after sowing) is suggested sulted in deformity compared with the con- to overcome this problem. In view of this, a trol. However, total deformity did not differ field experiment to study the interactive ef- among 3 timings of 2, 4-D (Table 1) appli- fect of 2, 4-D timings and various sowing cation. The interaction effect between 2,4-D -. dates in wheat was carried out on sandy- timing and planting date was significant loam soil during the winter season of only for ears with medium and high defor- 1991-92 at New Delhi. mity of leaves. Ears with medium deformity The treatments included 3 planting dates remained same for all planting dates when (22 November, 8 December and 22 Decem- 2, 4-D was applied 4 or 5 weeks after ber) in main plots and 4 weed-control treat- sowing. However, a significant increase ments in subplots in split-plot design with 3 occurred with each delay in planting when replications. The subplot treatments were 2, 2,4-D was applied 6 weeks after sowing. 4-D @ 0.6 kg ailha applied at 4, 5 or 6 The grain yield was the highest when weeks after sowing and the untreated con- wheat was planted on 22 November and it trol. HD 2285 wheat was raised following decreased with each successive delay in recommended package of practices. 2,4-D planting (Table 1). The yield attributes such (58% ethylamine salt) was dissolved in wa- as ear length, spikeletslear and seedslear ter and applied at a volume rate of 500 were not affected by any of the treatments litreslha. At each application 20 wheat (data not reported). The grain yield de- plants from untreated plots were uprooted creased (20%) with 2,4-D applied 6 weeks and the number of leaves, tillerslplant and after sowing in wheat planted on 22 Decem- pseudostem height (height from ground tc ber, implying that delay in application does the base of the last fully opened leaf; often not circumvent the herbicide toxicity in late- referred to as leaf-sheath length) were re- planted wheat. corded. At harvest, the ears from 1 quadrat The number of leaves and tillerslplant (1 m x 1 m) were collected and classified did not differ between 2,4-D timings (Table - normal and deformed. The deformed ears 2). The pseudostem height was highest for
Effect of different leys on crop productivity and soil fertility
Authors: K. P. NIRANJAN. R. L ARYA  , R. B. YADAVA
Published: December 2023

Crop and soil productivity can be improved by inclusion of grasses and or pasture legumes in the rotation with grain sorghum [Sorghum bicolor (L.) Moench].
Relative performance of late-sown, rainfed winter crops as influenced by sowing dates
Authors: V. SHARMA  , I. S. CHAKOR
Published: December 2023

The optimum time for sowing of winter rainfed condition. (rabi) crops in low hills of Himachal Delay in sowing by a week registered a Pradesh is the first fortnight of November, decrease in the wheat-equivalent yield, gross and wheat (Triticurn aestivum L. emend. return, net return and benefit :cost ratio; the Fiori & Paol.) is the main crop. However, effect was however not statistically signifi- due to the erratic rainfall the sowing is de- cant (Table 1). Sowing inlthe first week of layed up to the last week of December or December gave 1.4 and 8.5% higher wheat- - , even first fortnight of January under rainfed equivalent yield than that in second and (conditions, resulting in significant reduction third weeks of December respectively. The in wheat yield (Sharma and Chakor, 1989). respective increase in net return was 2.2 and Information on the relative performance of 17.3%. The depressing effect of delayed different rainfed rabi crops under late-sown sowing on yield and economics may be at- conditions in low of hills of Himachal tributed to low temperatures during vegeta- Pradesh is scanty, therefore the present tive growth of the crop which might have re- study was undertaken. sulted in poor plant stana and tilleringl The experiment consisting of 15 treat- branching; and abrupt rise in temperature ment combinations of 3 sowing dates, viz. from March onwards which forced the late- (2, 9 and 16 December) and 5 crops, viz. sown crops to mature almost with the early- wheat, barley (Hordeurn vulgare L. sensu sown one, reducing the growth period of lato), oat (Avena sativa L.), pea (Pisurn crops for completion of different physiologi- sativurn L. sensu lato) and sunflower cal stages. These results are in line with (~elianthus annuus L.), was carried out at those of Singh et al. (1984). Dhaulakuan in randomized block design Among the crops, sunflower gave signifi- with 3 replications during the winter season cantly higher wheat-equivalent yield, fol- 1991-92. The soil was sandy loam in tex- lowed by pea, wheat and barley owing to its ture and neutral in reaction. The soil was thermo-photoinsensitive nature. Sunflower, low in available N, high in available P and wheat and pea remaining statistically at par medium in available K. The crops received each other resulted in the highest gross re- recommended seed rates, fertilizer doses and turns because of their higher yields and other standardized cultural operations for .higher market prices. Although with less t G e n t address: IRegional Research Station, HPKV, Bajaura 175 125
Influence of tank mixture of herbicides on weed control in upland cotton (Gossypium hirsutum)
Authors: K. S. PANWAR  , R. K. MALIK  , S. S: RATHI
Published: December 2023

A field study was carried out at ,Hisar tion) @ 1.50 kgha significantly reduced the during the rainy season of 1990 and 1991. population and dry weight of total weeds at The soil was low in nitrogen, medium in 60 days after sowing compared with the phosphorus and high in potassium. H 777 weedy check (Table 1). Combination of upland cotton (Gossypium hirsutum L.) was these herbicides in a ratio of 1 : 1 did not sown on 26 May 1990 and 17 May 1991. improve the control of weeds compared All the other cultural practices were fol- with their sole treatments. The dry weight lowed in accordance with the local package of total weeds in plots where fluchloralin of practices. The experiment was laid out in was used alone or as tank mixture with randomized block design with 3 replica- oxadiazon was less than when higher dose tions. The treatments used were: oxadiazon of pendimethalin or oxadizon or their mix- @ 0.75 and 1 .OO kglha, pendimethalin @ ture. The seed-cotton yields under the treat- 1.00 and 1.50 kglha and oxadiazon + ment of pendimethalin or fluchloralin or pendimethalin @ 0.50 + 0.50 kgha and their mixture or oxadiazon @ 1.0 kglha or 0.75 + 0.75 kgha (applied pre-emergence), oxadiazon + fluchloralin @ 0.75 + 0.75 kg1 while fluchloralin @ 1.00 and 1.50 kglha, ha were significantly more than that under fluchloralin + pendimethalin @ 0.50 + 0.50 the weedy check. The maximum seed-cotton kgoa and $75 + 0.75 kglha and oxadiazon yield was registered with weed-free check + fluchloralin @ 0.50 + 0.50 and 0.75 + but remained on a par with pendimethalin 0.75 kgha (applied as pre-plant incorpora- applied. @ 1.50 kglha at pre-emergence tion) with weedy and weed-free checks. All stage (Table 1). Similar results were re- the herbicides were applied by knap-sack ported by Balyan et al. (1983) with sprayer using 650 litres waterha. Weed pendimethalin or fluchloralin and Panwar et counts (No./m2) and dry weight of total al. (1989) with oxadiazon. weeds (g/m2) were recorded at 60 days after REFERENCES sowing by using 0.50 m x 0.50 m quadrat. Balyan, R. S., Bhan, V. M. and Singh, S. P. 1983. The dominant weeds identified were: carpet Chemical and cultural weed control in cotton. weed (Trianthema portulacastrum L.) and Tropical Pest Management 29 : 56-59. nut sedge (Cyprus rotundus L.). - Panwar, R. S., Malik, R. K., Bhan, V. M. and Malik, Pendimethalin (pre-emergence) @ 1.50 R. S. 1989. Evaluation of pre-emergence kglha or oxadiazon pre-emergence @ 1.50 and postemergence herbicides in cotton. Jnurnal ($Research, Haryana Agricultural University. kglha or fluchloralin (pre-plant incorpora- Hisar 19 : 235-239.
Performance of potato (Salanum tuberosum)-vegetables intercropping systems under dry-temperate conditions of north-western Himalayas
Authors: SURESH MALHOTRA  , NAVEEN KUMAR
Published: December 2023

1 A field experiment was conducted during summer 199 and 1992 to study the compatibility of different vegetable crops with potato (Solonurn rubero.~urn L.) for maximizing production and income of intercrop- ping systems under dry-temperate conditions. The yield of all the crops yas highest in sole stand than in in- tercropping system. Pure crop of potato gave the highest tuber yield of 128.1 and 127.1 qlha during 1991 and 1992 respectively. Maximum reduction in potato yield was noted in potato + turnip [Brclssiccl rope1 (L.) Thell. emend. Metzger]. Sole crop of cabbage [Brclssico olerclcecl L. convar. cclpitcltcl (L.) Alef. var. * copirclto L.] gave the highest net return of Rs 87,520 and 86,666lha after during 1991 and 1992 respec- ,---, - tively. Intercropping of potato + cabbage was more productive (255.1 qlha potato-equivalent yield) and more remunerative (net return of Rs 48,3 19 and 44,570ha). These net returns were 2 13.15 and 20 1.21% higher than net return under sole potato respectively. Highest land-equivalent ratio of 1.31 was in potato + radish (Rophonus sorivus L.), followed by potato + cabbage (1.13).
Energetics and water-use efficiency of intensive cropping system
Authors: P. SUBBIAN  , P. GOPALASUNDARAM  , Sp. PALANIAPPAN
Published: December 2023

A field experiment was conducted during 1986-88 at Coimbatore to study the energy and water-use ef- ficiency of 6 selected, high-intensity cropping systems. Among the systems tested, fingermillet [Eleusine co- racana (L.) Gaertn.] + onion (Allium cepa L.) - maize (Zea mays L.) + cowpea [Vigm unguiculata (L.) Walp.] - tomato (Lycopersicon esculentum Mill. nom. cons.) system required maximum energy input (54.7 MJha). The total energy output (714.4 MJha) and energy-use efficiency (18.1) were however high- est in the sorghum [Sorghum bicolor &.)Moench] + pigeonpea [Cajanus cajan (L.) Millsp.1- maize (Zea mays L.) + fodder maiz system. The latter system also recorded the highest water-use efficiency of 240 kg dry matterha-cm, but the total quantity of water used was more in fingermillet+ sunflower (Helianthus ann- uus L.)-upland cotton (Gossypium hirsutum L.) + onion-sorghum + cowpea system (1,989.6 cmhalyear). - i