bluuebunny/crossref_metadata_2025 huggingface dataset:
DAMPAK IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP AKUNTABILITAS KEUANGAN DAERAH WILAYAH SUMATERA
Authors: Hati Ravika Permata
Published: July 2020

Penelitian ini bertujuan untuk mengujiapakah implementasi SAP berbasis akrual berpengaruh signifikan terhadap akuntabilitas keuangan daerah yang dilihat dengan menggunakan Rasio Efisiensi (OROE), Rasio Pemanfaatan Aktiva (AT/ROA), Rasio Likuiditas (CR), dan Rasio Solvabilitas (LA) Keuangan Daerah. Penelitian ini menggunakan metode analisis data dengan pendekatan kuantitatif, dengan menggunakan analisis regresi sederhana untuk menguji apakah implementasi SAP berbasis akrual memiliki dampak pada Akuntabilitas Keuangan Daerah. Penelitian ini menggunakan data Laporan Keuangan Daerah yang dipublikasikan melalui website www.bpk.go.id. Teknik pengambilan sampel yang digunakan adalah purposive sampling.Dari hasil analisis data dapat disimpulkan: (1) Implementasi akuntansi berbasis akrual tidak berpengaruh terhadap OROE. (2) Implementasi akuntansi berbasis akrual berpengaruh negatif terhadap ROA. (3) Implementasi akuntansi berbasis akrual berpengaruh positif terhadap CR. (4) Implementasi akuntansi berbasis akrual berpengaruh negatif terhadap LA.
ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2014-2017
Authors: Ananda Gestia , Hamidi Hamidi
Published: July 2020

Tujuan penelitian ini dilakukan untuk mengetahui penggunaan alat analisis Break Even Point dalam perencanaan laba perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017.Pengolahan data dalam penelitian ini menggunakan teknik pengolahan data kualitatif. Sampel yang digunakan dalam penelitian ini adalah sebanyak 10 perusahaan dari populasi sebanyak 18 perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dan memiliki laporan keuangan lengkap yang dipublikasikan mulai dari tahun 2014-2017. Pengumpulan data sekunder dilakukan dengan mengunggah laporan keuangan yang diperoleh dari internet melalui situs www.idx.co.id metode analisis data yang digunakan adalah pengujian statistik deskritif.Hasil penelitian menunjukan bahwa penelitian akan analisis break evan point sebagai alat perencanaan laba menunjukkan bahwa besar kecilnya biaya tetap maupun biaya variabel yang digunakan setiap perusahaan untuk oprasional kegiatan perusahaan berpengaruh terhadap laba yang diperoleh perusahaan tersebut.
PENGARUH PARTISIPASI ANGGARAN, BUDGET EMPHASIS DAN SELF ESTEEM TERHADAP BUDGETARY SLACK PADA HOTEL BERBINTANG EMPAT DI KOTA BATAM
Authors: HATI RAVIKA PERMATA
Published: July 2020

Penelitian ini bertujuan untuk mengetahui pengaruh pengaruh partisipasi anggaran, Budget Emphasis, dan Self Esteem  terhadap Budgetary Slack pada hotel berbintang empat di kota Batam. Penelitian ini dilakukan dihotel berbintang empat di kota batam. Metode yang digunakan dalam penelitian ini adalah metode teknik survei dengan menyebarkan kuesioner langsung kepada responden (karyawan) pada masing-masing hotel tempat dimana responden bekerja.Berdasarkan hasil penelitian, analisis partisipasi anggaran terhadap budgetary slack menunjukkan bahwa partisipasi anggaran berpengaruh signifikan terhadap budgetary slack, budget emphasis secara parsial atau individu berpengaruh signifikan terhadap budgetary slack, self esteem secara parsial atau individu berpengaruh signifikan terhadap Budgetary Slack, dan pengaruh yang signifikan antara partisipasi anggaran, budget emphasis, dan self esteem secara bersama-sama (simultan) terhadap budgetary slack
ANALISA PENERAPAN PSAK 112 TENTANG TRANSAKSI WAKAF TERHADAP PENERIMAAN, PENGELOLAAN DAN PENGEMBANGAN ASET WAKAF STUDI KASUS PADA BADAN WAKAF INDONESIA KOTA BATAM
Authors: Putri Nina Novitasari eka , Santoso Cahyo Budi
Published: July 2020

Penelitian ini bertujuan  untuk mengetahui apakah perlakuan PSAK 112 tentang  pelaporan akuntansi wakaf pada Badan Wakaf Indonesia Kota Batam apakah telah sesuai dengan PSAK 112 atau sebaliknya dengan menggunakan metode deskriptif komparatif yaitu dengan cara mendeskripsikan atau menggambarkan keadaan objek penelitian lalu dibandingkan dengan standar yang ada pada saat itu, denga teknik pengumpulan data observasi, wawancara dan dokumentasi. Dari hasil penelitian penulis menyimpulkan bahwa perlakuan akuntansi wakaf pada pelaporan aset wakaf di Badan Wakaf Indonesia Kota Batam belum sesuai seutuhnya dengan PSAK 112.Secara konseptual beberapa point telah sesuai dan dilakukan namun karena belum terdapat aset wakaf yang sesuai dengan beberapa kriteria khusus menjadikan PSAK 112 belum diterapkan.
PENGARUH PENERAPAN SAMSAT KELILING, SAMSAT CORNER DAN DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA BATAM
Authors: Mutia Nunung , Hamta Firdaus
Published: July 2020

Penelitian ini bertujuan untuk menguji pengaruh penerapan Satuan Manunggal Satu Atap (SAMSAT) keliling, SAMSAT corner dan drive thru terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di kota Batam. Penelitian menggunakan metode kuantitatif dengan jumlah sampel 365 responden dan dilakukan dengan cara penyebaran kuesioner. Teknik analisis data yang digunakan adalah uji kualitas data, meliputi: uji validitas, uji reliabilitas dan asumsi klasik. Uji regresi linear berganda meliputi: uji t dan uji f. Hasil penelitian bahwa SAMSAT keliling berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, SAMSAT corner dan drive thru berpengaruh tidak signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, Secara simultas SAMSAT keliling, SAMSAT corner dan drive thru berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor di kota Batam.
ANALISIS DIVIDEND PAYOUT RATIO PADA STUDI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI
Authors: Martini Rurul Siti
Published: July 2020

Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Debt to equity dan Return On Assets terhadap Dividend Payout Ratio. Populasi pada penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi pada Bursa Efek Indonesiakan (BEI) pada tahun 2016-2018. Jenis penelitian ini adalah penelitian kuantitatif dengan Sampel dipilih dari metode purposive sampling yaitu pemilihan anggota sampel berdasarkan kriteria tertentu dan mendapatkan sample 16  perusahaan dari beberapa kriteria. Sumber data adalah data sekunder dari website www.idx.co.id. Riset ini menggunakan analisis regresi linear berganda dengan bantuan program SPSS versi 21. Hasil dari riset ini menunjukan bahwa Current Ratio, Debt to equity dan Return On Assets tidak berpengaruh terhadap Dividend Payout Ratio. Hasil Riset Ini bisa menjadi tambahan informasi bagi investor sebagai pertimbangan keputusan untuk Berinvestasi.
PERSEPSI PERBANDINGAN PEMUNUTAN PAJAK DAN ZAKAT (STUDI KASUS WPOP DI KPP PRATAMA BATAM)
Authors: Aprilia Indah , Santoso Cahyo Budi
Published: July 2020

Permasalahan yang dikaji dalam penelitian ini adalah: bagaimana persepsi WPOP tentang perpajakan dan zakat pada STO Batam dengan menggunakan metode kualitatif. Hasil penelitian ini diperoleh dengan kuesioner yang menunjukkan pajak dan zakat erat bersama di kedua kategori, tetapi bila dibandingkan dengan zakat, nilai perolehan pajak lebih positif. Karena sebagian besar (50%) dari responden setuju untuk menerima sanksi atau penalti dalam kasus terlambat atau tidak membayar pajak itu tidak sebanding dengan persepsi amal yang telah setuju hanya sebesar (37%) hanya berarti bahwa responden lebih mudah menerima sanksi terlambat atau tidak membayar zakat.
Механізм управління cистемою державних оборонних закупівель України
Authors: Holota Olena
Published: July 2020

Стаття присвячена вивченню теоретичних підходів до визначення понять “механізм управління” та “організаційно-економічний механізм управління” з метою визначення поняття “організаційно-економічного механізму управління системою державних оборонних закупівель”. Проаналізовано погляди вчених на поняття “механізм управління”, “організаційний механізм”, “економічний механізм” та “організаційно-економічний механізм управління”; визначено, що категорія “механізм управління” є складовою “організаційно-економічного механізму функціонування” будь-якої соціально-економічної системи та надано авторське бачення поняття ‟організаційно-економічного механізму управління системою державних оборонних закупівель”. Визначено зовнішні та внутрішні фактори, що впливають на механізм управління системою державних оборонних закупівель. Сформульований поняттєвий апарат є основою для подальшого вивчення шляхів підвищення ефективності вказаного управління.
Trace element status on sheep-beef farms in the Raglan-Franklin districts
Authors: Longhurst R.D. , Hawke M.F. , O'Connor M.B.
Published: July 2020

During spring 1995, pastoral farms in the Raglan- Franklin districts were surveyed to establish their trace element status. The major soil groups of the area were identified and a geographically representative sample of farms within these soil groups sampled for soil and pasture trace element concentrations. In total, 82 sites on 40 farms were sampled. In addition, liver samples from 80 lambs on 20 of these properties were analysed for trace elements during summer of 1995/96. Soil samples were analysed for Mn, Cu and Co; pastures were analysed for Mn, Fe, Zn, Cu, B, Mo, Co, Se and I. Lamb livers were analysed for Cu, Se and vitamin B12. Survey findings indicated that the Co concentrations in soils, pastures and vitamin B12 in lamb livers throughout much of the district were marginal, particularly in the southern area. The two soil groups most at risk were the yellow-brown loams and yellow-brown earths. Farmers are advised to closely monitor their Co status during late spring and to consider their grazing management strategies. Generally, the status of other trace elements was satisfactory. Keywords: lambs, liver vitamin B12, pasture cobalt, soil cobalt, soil contamination, soil group, titanium, trace elements
Pasture yield response to different sulphur fertiliser strategies and its application to modelling
Authors: Wheeler D.M. , Thorrold B.S.
Published: July 2020

A database of sulphur (S) fertiliser trials was analysed to determine the effect of different fertiliser application times, frequencies and forms on S response. Yields were about 6% higher when S was applied in spring than autumn on highleaching sites (free-draining, high-permeable soils with high rainfall), and about 4% higher when S was applied in autumn on South Island soils. Pasture yield was about 6% higher when S was applied as a split application than as a single annual application, with the advantage to split applications also tending to be higher on high-leaching soils. The application of S had a small residual affect on S soil test after one year, the size of the residual being dependent on fertiliser rate and season of application. In contrast, a once-only application of S could increase yield above that in the control treatment for at least 3 years after S was applied such that the response in the second and third years was about 0.5 and 0.25 times that in the first year. The residual effect on yield, the effect of applying different fertiliser rates, and previous fertiliser history have been incorporated into decision support software for calculating fertiliser S responses by calculating an effective fertiliser rate using an exponential weighted moving average. However, a standard response curve for determining the relationship between relative yield and effective fertiliser rate had to be used, as a site specific curve could not be predicted from data in the S database. Keywords: fertiliser, model, pasture yield, sulphur
Fertiliser use in the Bay of Plenty, Waikato and South Auckland regions
Authors: Butler P.J. , Johnston T.J.
Published: July 2020

In the area from Taupo to Auckland, and North Island wide, BOP Fertiliser Ltd, Mt Maunganui, supplies some 700 000 t of fertiliser annually. In the years 1994/95, 1995/96 and 1996/97 total fertiliser sales were 668 900, 700 700 and 678 100 respectively. BOP Fertiliser supplied fertiliser to approximately 50% of New Zealand dairy farms. Nitrogen was applied to 91% of dairy farms at an average annual input of 58 kg N/ha. Less than 4% of farms applying N received >200 kg N/ha. Some 23% of dairy farms received less than maintenance P (30 kg/ha). A review of soil fertility levels on dairy farms in 1996/97 using soil test results from the Soil Fertility Service laboratories at Ruakura suggests some 38% of Olsen P values on dairy farms were below optimum (
A stochastic model to study the control of grazing systems
Authors: Barioni L.G. , Dake C.K. , Parker W.J.
Published: July 2020

Most modelling research into grazing management has focused on planning. However, if target outcomes for pastures, animals and profit are to be realised, planning and control must be closely linked. Control is required if actual outcomes are likely to deviate from those planned. This may be because of: variability in uncontrollable variables (e.g., the weather); imprecision in implementation (including timeliness); inaccurate measurement of outcomes (i.e., sensor errors); and errors in prediction during the planning process. A dynamic grazing system model was used with a genetic optimising algorithm to simulate the outcomes for different control strategies for a sheep farmlet. The optimum control sequencing for pasture allowance, nitrogen application, lamb drafting weight and supplementation was investigated. Optimum pasture cover levels were similar to those recommended to farmers, except for winter when higher allowances were suggested. Sensor errors for pasture measurement were shown not to have a significant financial cost to farmers if recommended measurement techniques are closely followed. Keywords: grazing control, grazing management, grazing system model, pasture measurement, system optimisation
Winter beef weight gain on Italian grass seed crops in South Canterbury
Authors: Craighead M.D. , Hayward J.A. , Burgess W.B.
Published: July 2020

Italian grass seed crops grown in South Canterbury were used as intensively grazed winter greenfeed for weaner Angus or Angus cross steers in 1994- 1996. The aim was to achieve good liveweight gain between April and October and in the process control the excess bulk on the crop. thereby spreading the economic risk associated with relying on the crops income coming from seed. Over this period, liveweight gains of 0.9, 0.9 and 1.0 kg/head/ day were achieved. Cattle were sold in early October to coincide with spikelet initiation, the optimum time to close the crop for seed. This enabled us to supply cattle on contract to a market prepared to pay a bonus for animals at the right weight and age. The crop was sown earlier than normal to build up a bank of feed ahead of the steers. Steers were shifted twice daily and backfenced to allow regrowth and the use of nitrogen fertiliser. Pasture quality and supply was closely monitored to optimise intake. Seed yields were maintained at about 1200 kg/ha during the three years. Keywords: Angus steers, grass seed production, Italian ryegrass, liveweight gain, nitrogen fertiliser, pasture growth, pasture quality, pasture utilisation
Special management aspects of farming pakihi
Authors: Riley Brent
Published: July 2020

I farm in partnership with Michelle, leasing a 218 ha dairy farm and adjoining 60 ha runoff in Collingwood, Western Golden Bay. We wintered 810 cows and 110 yearlings on the property which comprises 35% alluvial river flats and 65% pakihi. We are also 20% shareholders in a family-owned company that operates four dairy farms, one of them being the farm that we lease, the other three being run by my two brothers and their families, and my parents. One of these we have visited at Matariki on the field trip. We run a high stocking rate system of 3.6 cows/ha with high inputs and produced 245 000 kg milksolids last season. We farm in a wet environment, although we do get some sunny days. So far this season we have had 110 inches of rain, up on the average of 100 inches. Fortunately, we live on the dry side of the valley! I hope to give you an insight into farming pakihi; the process we went through to develop and establish pasture from scrub; and the changes that have occurred with time on this soil type.
Image analysis techniques to characterise white clover root morphology
Authors: Care Debbie , Nichols Shirley , Woodfield Derek
Published: July 2020

The use of low-ionic-strength hydroponic culture and image analysis techniques to discriminate and isolate morphologically distinct, genetically differentiated root types within white clover is described. Advantages of this method include the ability to view the genetic expression of the root systems without the modifying effects of growth in soil, to examine the growth and structure of roots over time, and to store the images for further examination. It is recognised that although the root systems grow in three dimensions, they are constrained to two dimensions by the flatbed scanner. However, the morphological parameters determined by image analysis would not be altered whether this analysis was measured in two or three dimensions. Keywords: image analysis, root morphology, solution culture, Trifolium repens
Effect of date and length of closure and post grazing residual on pasture quality for silage
Authors: Mcgrath J.M. , Penno J.W. , Davis K.L. , Wrenn R.
Published: July 2020

The nutritional value of pasture silage made in New Zealand is often sub-optimal for lactating dairy cows. As farming systems require more pasture silage to be used in an attempt to increase lactation lengths and milksolids production per cow, the quality of this silage becomes more important. In spring 1995, pastures were closed for silage at weekly intervals from 11 September to 17 October, representing six distinct closure dates, to determine the effect that date and length of closure has on pasture quality. In spring 1997 pastures were grazed to different residuals (1.2- 1.4, 1.8-2.0, 2.1-2.4 and 2.5-2.9 t DM/ha) and then closed for silage to determine the effect that post grazing residual has on pasture quality. In both experiments pasture dry matter (DM) yield and chemical and botanical composition was monitored over the 63 day closure. Pasture closed on 11 or 17 September had higher metabolisable energy (ME) (P
Effect of increasing elemental sulphur and copper intakes on the copper status of grazing sheep
Authors: Grace N.D. , Rounce J.R. , Knowles S.O. , Lee J.
Published: July 2020

Under some conditions, the use of high-sulphur fertilisers has been thought to be associated with an increase in the incidence of copper deficiency among ruminants grazing the fertilised pastures or fed treated herbage. In this study 35 Romney lambs grazing ryegrass-white clover pasture of low molybdenum content (
The long-term phosphate experiment at Hamilton, Victoria
Authors: Cayley J.W.D. , Saul G.R. , Mccaskill M.R.
Published: July 2020

At Hamilton, Victoria, the effects of grazing pressure and amount of single superphosphate (SSP) applied, on the productivity and soil resource status of grazing systems based on sheep, have been assessed since 1979. Early work showed that marginal and absolute responses in DM production to SSP were greater when assessed by measuring the net growth of grazed pastures compared with mowing, and that largest response occurred in spring. The botanical composition of the pasture has been dramatically influenced by the amount of SSP applied. Ryegrass and subterranean clover now constitute only 2.3% and 11.0% where an average of 1-4 kg P/ha has been applied each year. In addition, the digestibility of herbage from wellfertilised treatments was 4-9 units higher than from low-fertility treatments. The combination of these effects has allowed achievable annual gross margins to increase from $100/ha at low-fertility treatments to about $400/ha with 18 kg P/ha applied annually. Indicators of sustainability show that so far there have been no major environmental consequences of applying SSP in amounts well above that used by district farmers. Keywords: botanical composition, gross margin, pasture quality, phosphorus, sheep, sustainability
A comparison of the effects of Lotus and white clover on some nutrient cycling factors
Authors: Crush J.R. , Keogh R.G.
Published: July 2020

In a laboratory test, nitrification rates were lower in soil incubated with dried Lotus herbage than in the same soil incubated with white clover herbage. Nitrification rates in soil amended with dried Lotus herbage were higher in soil that had grown Lotus for the previous three years, than in soil that had only one year in Lotus. This was interpreted as evidence for progressive selection for soil microorganisms that can readily decompose Lotus. This conclusion was supported by observation of rapid availability of nitrogen from Lotus herbage and dung when they were added to a hill soil that had grown Lotus for at least 6 years. Field sampling showed higher earthworm numbers under white clover pasture, than under Lotus pasture or ryegrass pasture, which had the lowest number. Dung from animals grazing Lotus pasture was incorporated more rapidly by earthworms than dung from white clover or ryegrass pastures, in laboratory and field experiments. This demonstrated preferences by earthworms among dungs derived from different pasture species. Further work is required to determine the effects on nutrient cycling processes of the different dung incorporation rates that were measured. Keywords: condensed tannins, earthworms, Lotus, nitrogen, nutrient cycling, soil micro-organisms, white clover
Strategies to maximise establishment and production of oversown caucasian clover
Authors: Lowther W.L. , Pryor Heather N. , Trainor K.D.
Published: July 2020

Caucasian clover (Trifolium ambiguum M. Bieb.) is an alternative legume for areas where white clover (T. repens L.) growth is limited. However, slow establishment has been a problem when caucasian clover has been oversown. Results from two tussock grassland sites have demonstrated the importance of the initial establishment of caucasian clover. Caucasian clover dry matter production after 6 years was still related to original seedling establishment. This result was obtained in ungrazed swards, conditions likely to maximise the ability of caucasian clover to spread by rhizomes and natural reseeding. The results indicate that caucasian clover may make little contribution to legume yield in these environments for at least 6 years unless satisfactory numbers of plants are established initially. Maintenance fertiliser application, in early years at least, appears similar to that required by white clover. Yields of caucasian clover swards in the 6th year when maintenance fertiliser had been applied were 3-7 times those when fertiliser had been applied only at sowing. The paper also provides possible explanations for establishment failures that have already occurred, and provides information on correct management techniques to maximise establishment of oversown caucasian clover. Keywords: caucasian clover, establishment, fertiliser, hill country, inoculation, nodulation, oversowing, pasture, Trifolium ambiguum
Pasture species and cultivars used in New Zealand - a list
Authors: Charlton J.F.L. , Stewart A.V.
Published: July 2020

In recent years, the number of pasture species and cultivars commercially available to farmers in New Zealand has increased significantly. Reasons for this include increased commercial activity in the development and supply of proprietary cultivars, and more specialisation in New Zealand's pastoral agriculture. In particular, pasture cultivars are increasingly marketed as proprietary products with associated technical support. This year there are 109 certified cultivars available, belonging to 23 grass, legume and herb species. As a result, farmers are now able to develop improved pasture feed supply, but they are somewhat confused about pasture species and cultivars, and this frustrates their aims to produce high quality animal products from productive pastures. Accordingly, the herbage seeds industry needs to work from a clear reference list, to avoid any confusion when supplying farmers and overseas clients with their seed requirements. Our list of pasture species, types and cultivars available within New Zealand aims to be that reference. Keywords: birdsfoot trefoil, brome grass, caucasian clover, chicory, clover, cocksfoot, cultivars, herbs, lotus, lucerne, pasture, phalaris, plantain, prairie grass, red clover, ryegrass, seeds, species, strawberry clover, sub clover, tall fescue, timothy, types, white clover, Yorkshire fog
Application of the nutrient budgeting model OVERSEER™ to assess management options and Regional Council consent requirements on a Hawke's Bay dairy farm
Authors: Ledgard S.F. , Edgecombe G.A. , Roberts A.H.C.
Published: July 2020

OVERSEER™ is a nutrient budgeting model which estimates the inputs, outputs and balances of N, P, K and S for different farming systems. Its main role is as an index of the sustainability of farm systems and to provide information on the potential environmental impacts through estimates of nutrient leaching. OVERSEER was used to assess the N flows and balances associated with different management practices on the farm of Hawke's Bay Dairies Ltd. The 210 ha farm includes a feed-pad for feeding cows with fruit and vegetable processing wastes and pasture which is cut and carried from a 41 ha effluent area (the latter is a requirement of the Regional Council consent). Outputs from OVERSEER for the effluent area revealed that N removal in cut pasture was 1.4 × total N inputs in effluent and clover N2 fixation and the total N balance was -117 kg N/ha/year. This could lead to significant pasture deterioration and would be unsustainable in its current state. Current N inputs for the whole farm system were estimated at 80, 147 and 87 kg N/ha/year in fertiliser, brought-in feed and clover N2 fixation. Outputs of N in milk and nitrate leaching were estimated at 154 and 66 kg N/ha/year, respectively. Hawke's Bay Dairies propose changes in management to exclude the cut-and-carry operation. The effects of these changes on N flows and balances are presented and compared with those from the long-term farmlet trial at the Dairying Research Corporation Number 2 Dairy farm. In the Hawke's Bay Dairies farm, high milk production (2200 kg milksolids/ ha) is being achieved through utilisation of locallyavailable fruit and vegetable wastes which are high in energy and low in protein. This results in very efficient conversion of total N inputs into milk (49%) and lower leaching losses than those measured in farmlet systems based on high (400 kg N/ ha/year) inputs of N fertiliser. Keywords: dairy farm, feed-pad, nitrate leaching, nitrogen model, OVERSEER™
A field comparison of strategies for the control of Chilean needle grass in Hawke's Bay
Authors: Slay M.W.A. , Eyles G.O. , Bennie S.K.
Published: July 2020

Management strategies to control Chilean needle grass comprised two re-grassing regimes using the competitive pasture species cocksfoot, combined with lax grazing using sheep or young cattle, no attempted management, and forestry. The presence of Chilean needle grass and cocksfoot densities were assessed by examining 50 mm turf cores taken annually from 1994, and from the forestry site since 1997. There was a strong inverse relationship between Chilean needle grass frequency of occurrence and the sown cocksfoot density. The establishment of cocksfoot and its promotion by lax grazing reduced the frequency of occurrence of Chilean needle grass from 60% in October 1994 to 9% in 1998. Although cocksfoot suppressed Chilean needle grass, eradication appears unlikely or at least a long-time process. In the young pine plantation, Chilean needle grass grew unchecked with 24 and 27% of the cores containing Chilean needle grass in 1997 and 1998 respectively. Under forestry the Chilean needle grass seed bank is likely to develop until canopy closure. Keywords: Chilean needle grass, cocksfoot, Dactylis glomerata, forestry, grazing, Pinus radiata, Stipa neesiana, weed control
Precision farming: adopt or perish?
Authors: Yule I.
Published: July 2020

Precision farming has captured the imagination of many in terms of what it can offer. It is based on simple ideas that appear to make perfect sense. Firstly: feed a crop only to its potential in that particular location. Secondly: spray and treat only those areas that require treatment for control of disease and weed problems. This technique offers improved profits through increased yield as well as potential savings in input costs. There are however additional costs that must be met. These include a global positioning system (GPS), additional controllers and monitoring devices on machinery, data storage devices on vehicles and additional software to manage and analyse the data produced. Much of the work completed around the world has been directed towards combinable crops, there are however increasing numbers of yield mapping systems being developed for other machines such as forage harvesters, grape harvesters and root harvesters. Indeed higher value crops would appear to offer greater potential for increased profit. This paper examines the technology adoption process and discusses some of the issues likely to affect adoption of precision farming here in New Zealand. Keywords: DGPS, GIS, mechanisation systems, precision farming, variable rate applications
Systems to enhance the ability to Farm to Specification, a farmer's perspective
Authors: Petersen M.C.
Published: July 2020

What do we mean when we talk about Farming to Specification? As a farmer, I take that to mean supplying a product that has been farmed to required Quality Assurance Standards and presented to a processor on time, in full and to market specification. Processing and marketing companies have started to demand tighter guidelines for product supplied and there is no doubt in my mind that the tightening trend will continue. We already have a number of companies offering fixed price and grade contracts, with severe penalties for non-supply, and I am sure that these contracts will become commonplace within the Sheep, Beef and Deer industries. Our major customers in overseas markets are demanding guaranteed and consistent supply year round. The main threat that we face in our ability to supply product to specification is the climate and the influence it has on pasture production and animal performance. It is imperative that we have systems in place to take full advantage of opportunities when the climate is favourable, but also when the climate is challenging. My paper today will focus on the systems we have developed that enhance our ability to farm to market specification for sheep beef and deer.
Dos fatores individuais aos sociais: paradigmas em Segurança e Saúde no Trabalho em campanhas preventivas audiovisuais no Brasil
Authors: Maia Liberato Leo Vinicius
Published: July 2020

Apreender qual paradigma ou modelo de concepção de riscos e de prevenção em Segurança e Saúde no Trabalho prevalece em campanhas preventivas no Brasil e, principalmente, se há diferença de prevalência de acordo com os atores sociais que produzem as campanhas, é o objetivo da pesquisa apresentada neste artigo. Para tanto, construímos dois tipos-ideias de concepção de riscos e de prevenção a partir da história e da literatura de SST e realizamos uma análise de conteúdo num corpus formado por setenta vídeos de campanhas preventivas, produzidos por sindicatos de trabalhadores, entidades estatais e entidades patronais. Entre outras associações que encontramos, verificou-se que nas campanhas de sindicatos dos trabalhadores prevalece uma abordagem com ênfase em fatores sociais e de organização do trabalho, enquanto nas campanhas das entidades empresariais prevalece a abordagem com ênfase em comportamentos individuais.
Youth on the move: Tendencies and tensions in youth policies and practices. Kristiina Brunila & Lisbeth Lundahl (Eds.).
Authors: Louw Arnt
Published: July 2020

No abstract available.
Unique Presentation of “U Shaped” Impacted maxillary Central Incisor with Surgical and Pedodontic perspectives: A Case report
Authors: Kajal Anupama , Tandon Sandeep , Sharms Meenakshi , Lalchandani Chahita Mahesh
Published: July 2020

Background
Dilaceration, a developmental disturbance, is thought to be due to trauma leading to change in the position of the calcified portion of the tooth and the tooth is formed at an angle. Such an injury to a permanent tooth, resulting in dilacerations, often follows traumatic injury to the primary predecessor. A study by Patiletal, on Indian population reported the prevalence of very rare developmental dental anomalies and dilaceration was found to be only about 0.5% in prevalence.

Case details
A 9 year old male reported to the department of paediatric dentistry with complaint of missing central incisor in maxillary left arch. Radiographic examination revealed impacted maxillary left incisor with very unique and unusual extreme curve in root of same tooth giving it a characteristic U morphology. As the patient reported in mixed dentition stage, both the surgical, prosthodontic and pedodontic perspectives were kept in mind before planning for the treatment. Surgical removal was planned as it was not possible to save and place the tooth in the arch. Although surgical removal was challenging due to extreme curve and highly placed position of tooth, surgical removal was done successfully with roots and crown broken in two sections in spite of proper care during extraction procedure. Edentulous space was replaced with groper’s appliance considering mixed dentition stage of the patient after successful healing as per the pedodontic perspectives.

Conclusion
U shaped presentation of single rooted tooth is a one of the rarest findings. In children with age of interception, treatment should be planned wisely taking into consideration surgical, prosthodontic and pedodontic perspectives together.

Key Words
U shaped root, dilaceration, impacted tooth, surgical and pedodontic perspectives
Clinico-Radiological assessment of Unicystic Ameloblastoma of mandible – a case report
Authors: Jayachandran Sadakshram , Annapoorni A.V.
Published: July 2020

Ameloblastoma is a most common benign odontogenic tumour. It is slow growing but aggressive tumour which causes destruction of jaw bones. Clinically it is asymptomatic and can be noticed when the tumour increases gradually in size and causes facial asymmetry or detected during dental radiographic procedures for evaluating the missing or impacted teeth, especially third molar. Unicystic ameloblastomas account for 10-15 % of all intraosseous ameloblastomas. Here we discuss a case report of unicystic ameloblastoma with its clinical and radiological features along with emphasizing the three-dimensional imaging assessment of the case.

Key words
Ameloblastoma, jaw cyst, Odontogenic tumor, adamantinoma
Borealization of the Arctic Ocean in Response to Anomalous Advection From Sub-Arctic Seas
Authors: Polyakov Igor V. , Alkire Matthew B. , Bluhm Bodil A. , Brown Kristina A. , Carmack Eddy C. , Chierici Melissa , Danielson Seth L. , Ellingsen Ingrid , Ershova Elizaveta A. , Gårdfeldt Katarina , Ingvaldsen Randi B. , Pnyushkov Andrey V. , Slagstad Dag , Wassmann Paul
Published: July 2020

An important yet still not well documented aspect of recent changes in the Arctic Ocean is associated with the advection of anomalous sub-Arctic Atlantic- and Pacific-origin waters and biota into the polar basins, a process which we refer to as borealization. Using a 37-year archive of observations (1981–2017) we demonstrate dramatically contrasting regional responses to atlantification (that part of borealization related to progression of anomalies from the Atlantic sector of sub-Arctic seas into the Arctic Ocean) and pacification (the counterpart of atlantification associated with influx of anomalous Pacific waters). Particularly, we show strong salinification of the upper Eurasian Basin since 2000, with attendant reductions in stratification, and potentially altered nutrient fluxes and primary production. These changes are closely related to upstream conditions. In contrast, pacification is strongly manifested in the Amerasian Basin by the anomalous influx of Pacific waters, creating conditions favorable for increased heat and freshwater content in the Beaufort Gyre halocline and expansion of Pacific species into the Arctic interior. Here, changes in the upper (overlying) layers are driven by local Arctic atmospheric processes resulting in stronger wind/ice/ocean coupling, increased convergence within the Beaufort Gyre, a thickening of the fresh surface layer, and a deepening of the nutricline and deep chlorophyll maximum. Thus, a divergent (Eurasian Basin) gyre responds altogether differently than does a convergent (Amerasian Basin) gyre to climate forcing. Available geochemical data indicate a general decrease in nutrient concentrations Arctic-wide, except in the northern portions of the Makarov and Amundsen Basins and northern Chukchi Sea and Canada Basin. Thus, changes in the circulation pathways of specific water masses, as well as the utilization of nutrients in upstream regions, may control the availability of nutrients in the Arctic Ocean. Model-based evaluation of the trajectory of the Arctic climate system into the future suggests that Arctic borealization will continue under scenarios of global warming. Results from this synthesis further our understanding of the Arctic Ocean’s complex and sometimes non-intuitive Arctic response to climate forcing by identifying new feedbacks in the atmosphere-ice-ocean system in which borealization plays a key role.
A Paradigm for Matching Waking Events Into Dream Reports
Authors: Wang JiaXi , He JingYu , Bin Ting , Ma HuiYing , Wan Jing , Li XinQuan , Feng XiaoLing , Shen HeYong
Published: July 2020

In this study, participants recorded their waking events (Personal significant events, PSEs/Major concerns, MCs) and dream reports for 7 days. These events and dreams were paired by the same day (216 PSEs-dreams pairs and 215 MCs-dreams pairs). Then participants were instructed to both find similar features (characters, objects, locations, actions, emotions, and themes) of their events-dreams pairs and give a match score of their events-dreams pairs. Besides, we proposed a method for independent judges to match waking events into dreams (the external ratings). The rating standard of the external-ratings was to look for similar behaviors between events and dreams. Based on this rating standard, three independent judges were instructed to rate participants’ events- dreams pairs. Firstly, we compared the two kinds of methods of self-ratings. Spearman correlations showed that the two methods were significantly correlated with each other. These results suggested that the sum of different kinds of similar features could be used to represent self-ratings reported of the degree of the correlation between a waking event and a dream. Regression correlations showed that for PSEs-dreams pairs, actions, emotions, and themes were similar features that affected the degree of the correlation between an event and a dream of the same day, and for MCs-dreams pairs, emotions, and themes were similar features that affected the degree of the correlation between an event and a dream of the same day. These results suggested that different kinds of similar features had different influence on the self-ratings’ evaluation for the degree of matching between waking event and dream. Secondly, we compared the rating results of the self-ratings and the rating results of the external-ratings. Spearman correlations showed that the results of the self-ratings were significantly correlated with the results of the external-ratings. So this study’s method for the external ratings may be suitable for future studies. Besides, as the external ratings of this study can rate dream metaphors, we also made a short discussion on dream metaphors. Future studies can use the method to explore dream metaphors.
Innovative Actuator Fault Identification Based on Back Electromotive Force Reconstruction
Authors: Quattrocchi Gaetano , Berri Pier C. , Dalla Vedova Matteo D. L. , Maggiore Paolo
Published: July 2020

The ever increasing adoption of electrical power as secondary form of on-board power is leading to an increase in the usage of electromechanical actuators (EMAs). Thus, in order to maintain an acceptable level of safety and reliability, innovative prognostics and diagnostics methodologies are needed to prevent performance degradation and/or faults propagation. Furthermore, the use of effective prognostics methodologies carries several benefits, including improved maintenance schedule capability and relative cost decrease, better knowledge of systems health status and performance estimation. In this work, a novel, real-time approach to EMAs prognostics is proposed. The reconstructed back electromotive force (back-EMF), determined using a virtual sensor approach, is sampled and then used to train an artificial neural network (ANN) in order to evaluate the current system status and to detect possible coils partial shorts and rotor imbalances.
Genetic Characterization of Methicillin-Resistant Staphylococcus aureus Isolates from Human Bloodstream Infections: Detection of MLSB Resistance
Authors: Silva Vanessa , Hermenegildo Sara , Ferreira Catarina , Manaia Célia M. , Capita Rosa , Alonso-Calleja Carlos , Carvalho Isabel , Pereira José Eduardo , Maltez Luis , Capelo José L. , Igrejas Gilberto , Poeta Patrícia
Published: July 2020

In this study we aimed to characterize antimicrobial resistance in methicillin-resistant Staphylococcus aureus (MRSA) isolated from bloodstream infections as well as the associated genetic lineages of the isolates. Sixteen MRSA isolates were recovered from bacteremia samples from inpatients between 2016 and 2019. The antimicrobial susceptibility of these isolates was tested by the Kirby–Bauer disk diffusion method against 14 antimicrobial agents. To determine the macrolide–lincosamide–streptogramin B (MLSB) resistance phenotype of the isolates, erythromycin-resistant isolates were assessed by double-disk diffusion (D-test). The resistance and virulence genes were screened by polymerase chain reaction (PCR). All isolates were characterized by multilocus sequence typing (MLST), spa typing, staphylococcal chromosomal cassette mec (SCCmec) typing, and accessory gene regulator (agr) typing. Isolates showed resistance to cefoxitin, penicillin, ciprofloxacin, erythromycin, fusidic acid, clindamycin, and aminoglycosides, confirmed by the presence of the blaZ, ermA, ermC, mphC, msrA/B, aac(6’)-Ie-aph(2’’)-Ia, and ant(4’)-Ia genes. Three isolates were Panton–Valentine-leukocidin-positive. Most strains (n = 12) presented an inducible MLSB phenotype. The isolates were ascribed to eight spa-types (t747, t002, t020, t1084, t008, t10682, t18526, and t1370) and four MLSTs (ST22, ST5, ST105, and ST8). Overall, most (n = 12) MRSA isolates had a multidrug-resistance profile with inducible MLSB phenotypes and belonged to epidemic MRSA clones.
Insights into Arbutin Effects on Bone Cells: Towards the Development of Antioxidant Titanium Implants
Authors: Bonifacio Maria A. , Cerqueni Giorgia , Cometa Stefania , Licini Caterina , Sabbatini Luigia , Mattioli-Belmonte Monica , De Giglio Elvira
Published: July 2020

Arbutin is a plant-derived glycosylated hydroquinone with antioxidant features, exploited to combat cell damage induced by oxidative stress. The latter hinders the osseointegration of bone prostheses, leading to implant failure. Little is known about arbutin antioxidant effects on human osteoblasts, therefore, this study explores the in vitro protective role of arbutin on osteoblast-like cells (Saos-2) and periosteum-derived progenitor cells (PDPCs). Interestingly, cells exposed to oxidative stress were protected by arbutin, which preserved cell viability and differentiation. Starting from these encouraging results, an antioxidant coating loaded with arbutin was electrosynthesized on titanium. Therefore, for the first time, a polyacrylate-based system was designed to release the effective concentration of arbutin in situ. The innovative coating was characterized from the physico-chemical and morphological point of view to achieve an optimized system, which was in vitro tested with cells. Morpho-functional evaluations highlighted the high viability and good compatibility of the arbutin-loaded coating, which also promoted the expression of PDPC differentiation markers, even under oxidative stress. These results agreed with the coatings’ in vitro antioxidant activity, which showed a powerful scavenging effect against DPPH radicals. Taken together, the obtained results open intriguing opportunities for the further development of natural bioactive coatings for orthopedic titanium implants.
Ameliorative Effects of Rhoifolin in Scopolamine-Induced Amnesic Zebrafish (Danio rerio) Model
Authors: Brinza Ion , Abd-Alkhalek Ahmed M. , El-Raey Mohamed A. , Boiangiu Razvan Stefan , Eldahshan Omayma A. , Hritcu Lucian
Published: July 2020

Rhoifolin (Rho) exerts many biological activities such as anticancer, antidiabetic, hepatoprotective, antirheumatic, antibacterial, and antiviral properties. The neuroprotective action of this compound has not been studied. The goal of this study was to investigate the improvement impact of Rho on scopolamine (Sco)-induced zebrafish anxiety, amnesia, and brain oxidative stress and to elucidate the underlying mechanisms involved. Zebrafish were treated with Rho (1, 3, and 5 μg/L) for nine consecutive days and were subsequently subjected to Sco (100 μM) 30 min before behavioral tests (novel tank diving test, Y-maze, and novel object recognition tests). Rho was isolated from Chorisia crispiflora (Malvaceae) leaves and identified by different spectroscopic techniques. To further assess the possible mechanisms of Rho in enhancing the memory capacities in zebrafish, the in vivo antioxidant status and acetylcholinesterase (AChE) activity was also evaluated. Rho from Chorisia crispiflora leaves was identified. Rho could alleviate anxiety, memory deficits, and brain oxidative stress in Sco-treated zebrafish and could regulate the cholinergic function by inhibiting the AChE activity. Our results demonstrated that Rho could be a promising candidate compound against anxiety and amnesia by restoring the cholinergic activity and the amelioration of brain oxidative stress.
Experimental Investigation on the Effect of Varying Fiber Mix Proportion on the Mechanical and Thermal Performances of Fiber-Reinforced Self-Compacting Concrete under Hydrocarbon Fire Condition
Authors: Mohammad Jani Noraniza , Shakir Nasif Mohammad , Shafiq Nasir , Holt Ian
Published: July 2020

This paper presents the experimental analysis of the effects of simulated hydrocarbon fire exposure on the mechanical properties and the heat transmission in fiber-reinforced self-compacting concrete, FR-SCC. For that purpose, 300-mm thick, and 1200-mm square-shaped slabs were cast. Basalt and polyvinyl alcohol (PVA) fibers were added using the content of 1, 1.5, and 2% in self-compacting concrete. For investigating the heat transmission within 300-mm thick slabs, five external thermocouples were installed at the unexposed face to the fire of the slabs. Similarly, eleven internal thermocouples were installed at an interval of 25 mm throughout the slab thickness. It has been found that fibers have shown better insulation than the controlled concrete; the unexposed to fire surface of FR-SCC showed temperatures lower by ten degree Celcius than the controlled concrete. Compressive strength results showed that fiber addition caused a higher reduction in strength because of softening and stiffness reduction due to high-temperature exposure. After 120 min of fire exposure, basalt fibers caused an average reduction of 30% in the compressive strength, and PVA fibers caused an average reduction of 25%. Whereas, the addition of fibers improved the split cylindrical tensile strength even after exposure to 120 min of fire exposure in comparison with the unreinforced samples.