bluuebunny/crossref_metadata_2025 huggingface dataset:
DETERMINAN KOMPETENSI, PELATIHAN PROFESSIONAL, PENGHARGAAN FINANSIAL DAN PERSONALITAS AUDIT TERHADAP MINAT MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIER SEBAGAI AUDITOR (Studi Empiris pada Mahasiswa Akuntansi Universitas Bhayangkara Jakarta Raya)
Authors: Bolly Giacinta Tiara Elfranti , Kuntadi Cris , Pramukty Rachmat
Published: September 2023

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, pelatihan professional, penghargaan finansial, dan personalitas audit terhadap minat mahasiswa akuntansi dalam pemilihan karier sebagai auditor. Populasi dalam penelitian ini adalah mahasiswa akuntansi Universitas Bhayangkara Jakarta Raya Angkatan 2019 dan 2020. Penentuan  sampel  menggunakan  metode  purposive  sampling  dan  diperoleh  sebanyak 100 sampel responden. Metode pengumpulan data yang digunakan dalam penelitian ini menggunakan metode kuesioner. prasyarat atas data yang di dapat menggunakan uji kualitas data serta uji asumsi klasik. Teknik analisis data yang digunakan adalah analisis regresi linier berganda, uji statistik t (parsial), uji f (simultan), dan uji koefisien determinasi (R2) dengan menggunakan program Eviews12. Hasil penelitian menunjukan bahwa kompetensi tidak berpengaruh terhadap minat mahasiswa akuntansi dalam pemilihan karier sebagai auditor. Penghargaan Finansial berpengaruh positif dan signifikan berpengaruh terhadap minat mahasiswa akuntansi dalam pemilihan karier sebagai auditor. Pelatihan professional dan Personalitas Audit berpengaruh positif dan tidak signifikan berpengaruh terhadap minat mahasiswa akuntansi dalam pemilihan karier sebagai auditor. Sedangkan kompetensi, pelatihan professional, penghargaan finansial, dan personalitas audit berpengaruh positif dan signifikan berpengaruh terhadap minat mahasiswa akuntansi dalam pemilihan karier sebagai auditor. Penelitian selanjutnya dapat mengembangkan penelitian ini dengan menggunakan variabel lain yang secara teori mempunyai pengaruh terhadap minat mahasiswa akuntansi dalam pemilihan karier sebagai auditor.
TERAPI PERILAKU UNTUK MENURUNKAN TANDA GEJALA PADA PASIEN PERILAKU KEKERASAN: CASE REPORT
Authors: Alkatiri Ilia , Widianti Efri
Published: September 2023

Perilaku kekerasan merupakan fenomena yang kompleks dan memiliki dampak signifikan pada individu dan lingkungannya. Faktor yang dapat memicu perilaku kekerasan adalah faktor predisposisi, seperti gangguan mental, riwayat kekerasan sebelumnya, serta faktor lingkungan yang tidak stabil. Dalam menangani pasien dengan masalah perilaku kekerasan, tindakan keperawatan yang dapat diberikan salah satunya ialah terapi perilaku. Tujuan dari studi ini adalah untuk mendeskripsikan mengenai terapi perilaku pada pasien dengan  perilaku kekerasan untuk menurunkan tanda dan gejala. Sampel penelitian adalah satu pasien yang mengalami perilaku kekerasan, yang berada di ruangan akut di Rumah Sakit Jiwa Cisarua. Proses pengambilan data dilakukan dengan wawancara pasien, observasi perilaku, serta membandingkan data rekam medis pasien. Untuk melihat hasil intervensi, digunakan instrumen pengkajian psikosa dan pengukuran menggunakan Rufa Scale. Hasil penelitian menunjukkan adanya tanda dan gejala perilaku kekerasan. Sebagai upaya penanganan, pasien diberikan intervensi keperawatan terapi perilaku dengan teknik komunikasi terapeutik silence. Terapi perilaku dilakukan dalam sesi berdurasi 5 sampai 10 menit setiap pertemuannya. Setelah melalui delapan hari intervensi, terlihat penurunan tanda dan gejala perilaku kekerasan pada pasien. Dalam kesimpulannya, intervensi keperawatan terapi perilaku dengan teknik komunikasi terapeutik silence dapat menurunkan tanda dan gejala perilaku kekerasan pada pasien.
METAFORA DAN FUNGSI PAPPASENG MASYARAKAT BUGIS DI KABUPATEN SIDENRENG RAPPANG
Authors: SU Hasmawati , Gusnawaty Gusnawaty , Said Ikhwan. M.
Published: September 2023

Beberapa penelitian menunjukkan bahwa pappaseng adalah pesan yang memiliki fungsi dalam kehidupan masyarakat Bugis. Itulah sebabnya, seringkali dalam pappaseng ditemukan metafora yang bertujuan untuk mempertegas pesan yang ingin disampaikan. Meskipun demikian, hanya sebagian kecil masyarakat yang mengetahui tentang pappaseng ini. Peneliti melakukan wawancara kualitatif dengan tokoh atau masyarakat di Kabupaten Sidenreng Rappang untuk menyelidiki bagaimana pengetahuan dan perspektif mereka tentang pappaseng Bugis. Hasil penelitian menunjukkan bahwa terdapat empat kategori bentuk metafora dalam pappaseng yaitu: (1) kategori human (manusia) terdapat 2 data yaitu passari, paggolla, (2) kategori living (kehidupan) terdapat 1 data yaitu ase, (3) kategori object (benda) terdapat 3 data yaitu bola, aliri, ola’ (4) kategori cosmos (kosmos) terdapat 1 data yaitu bittara. Makna metafora dalam pappaseng yaitu (1) kategori human bermakna menghalalkan segala cara, (2) kategori living bermakna kerendahan hati, (3) kategori object bermakna pemimpin, kejujuran, prinsip (4) kategori cosmos bermakna optimisme. Fungsi pappaseng yang paling dominan yaitu (1) sebagai nasehat dan sumber nilai (2) sebagai kritik sosial.
FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS AUDIT INTERNAL (STUDI KASUS PADA KANTOR PUSAT BPKP)
Authors: Oktavian Aria , Priyono Nuwun , Suryatimur Kartika Pradana
Published: September 2023

Penelitian ini bertujuan untuk menguji pengaruh kompetensi auditor internal, jumlah auditor internal, hubungan antara auditor internal dan eksternal, dukungan manajemen untuk auditor internal, dan independensi auditor internal terhadap efektivitas audit internal di Kantor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Pusat. Karena peneliti telah menetapkan jumlah responden yang akan diteliti, maka dalam penelitian ini menggunakan metode quota sampling, yaitu menentukan sampel dari populasi yang mempunyai ciri-ciri tertentu sampai jumlah (kuota) yang diinginkan. Populasi penelitian ini adalah auditor internal dari Kantor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Pusat. Sedangkan, sampel yang digunakan dalam penelitian ini adalah 50 orang auditor internal di kantor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Pusat dengan kriteria yaitu pendidikan formal minimal S1 Akuntansi, memiliki sertifikasi di bidang audit, dan mempunyai pengalaman menjadi auditor minimal selama 5 tahun. Data penelitian ini diperoleh melalui kuisioner yang dibagikan kepada auditor di Kantor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Pusat. Data dianalisis dengan menggunakan SPSS versi 26, dan hipotesis diuji dengan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kompetensi auditor, hubungan antara auditor internal dan eksternal dan dukungan manajemen untuk auditor internal berpengaruh positif signifikan terhadap efektivitas audit internal. Sedangkan jumlah auditor, dan independensi auditor tidak berpengaruh signifikan terhadap efektivitas audit internal
THE INFLUENCE OF WORKLOAD AND CAREER DEVELOPMENT ON EMPLOYEE TURNOVER INTENTION WITH ORGANIZATIONAL COMMITMENT AS AN INTERVENING VARIABEL AT PT. XXX GRESIK
Authors: Sudirman Mukhamad Basofi , Soelistya Djoko , Desembrianita Eva
Published: September 2023

This study aims to determine and analyze the workload and career development variables to be the main factors in influencing the high turnover intention of employees with management who think they have carried out organizational commitment well. This research is a quantitative study with data collection techniques using questionnaires that are distributed directly. The sampling technique used is a saturated sample (census) with all employees as respondents as many as 93 respondents. The method used in this research is PLS SEM. Based on the results of hypothesis testing, there is an effect of career development and organizational commitment on turnover intention, career development affects organizational commitment and careers development affects turnover intention through organizational commitment. While workload has no effect on turnover intention and organizational commitment and workload has no effect on turnover intention through organizational commitment.
SEJARAH KEHIDUPAN PERANG KORPS MILITER HINDIA BELANDA PADA AWAL ABAD 19
Authors: Gritantin Lucia Arter Lintang
Published: September 2023

kehidupan perang korps militer Hindia belanda pada awal abad 19 memiliki keunikan untuk dibahas, hal ini berkaitan dengan banyaknya pemberontakan dan perang di berbagai daerah di Hindia Belanda serta banyaknya perekrutan para anggota militer di awal abad 19 guna meredakan perang di berbagai daerah di Hindia belanda. Dengan adanya keunikan tersebut maka perlu melakukan tahap penelitian sejarah milik Kuntowijoyo yang menggunakan 5 tahap yaitu : Pemilihan topik, heuristik, verifikasi, interpretasi, dan historiografi, guna menemukan menyelesaikan penelitian dan penulisan jurnal dengan dengan judul : SEJARAH KEHIDUPAN PERANG KORPS MILITER HINDIA BELANDA PADA AWAL ABAD 19.
PENDAMPINGAN PENYUSUNAN KURIKULUM OPERASIONAL MADRASAH DI MIS NAHDLATUL ULAMA
Authors: Mahmudah Istiyati
Published: September 2023

Kurikulum merdeka merupakan sebuah kebijakan baru yang dicetuskan oleh menteri pendidikan. Madrasah harus siap menghadapi perubahan. menyikapi perubahan tersebut, maka madrasah perlu mendapatkan pengetahuan terkait kurikulum merdeka dan penyusunan Kurikulum Operasional Madrasah (KOM) yang sejalan dengan tujuan pendidikan nasional. MIS Nahdlatul Ulama Kota Palangka Raya adalah salah satu madrasah yang akan mengimplementasikan kurikulum merdeka. Tujuan dari kegiatan pengabdian ini adalah untuk memberikan pendampingan penyusunan kurikulum operasional madrasah. Hasil kegiatan adalah bertambahnya pengetahuan pihak sekolah terkait kurikulum merdeka dan tersusunnya kurikulum operasional madrasah (KOM).
PENANAMAN NILAI-NILAI TANGGUH LINGKUNGAN MASYARAKAT DESA MEKAR JAYA KECAMATAN KAMPAR KIRI TENGAH KABUPATEN KAMPAR
Authors: Raihana Raihana , Siregar Sri Hilma , Agmallia Ressy , Saputra Hardian Dwi , Rosyiqah Fildzah , Yulanda Yopie , Prasetio Yudhistira Adrian , Rahmawati Siti , Fier Teguh Juliano , Nurazima Nurazima
Published: September 2023

Permasalahan lingkungan tidak lepas dari penanaman nilai-nilai peduli lingkungan, melestarikan lingkungan dengan dukungan penuh dalam diri masyarakat tempatan. Lingkungan merupakan suatu ruang yang dimanfaatkan untuk beraktivitas dan menjalani hidup yang mempengaruhi perkembangan kehidupan manusia. Ini lah yang melatar belakangi mahasiswa dalam pelaksanaan Kuliah Kerja Nyata (KKN) mengusung program kerja yang berbasis “Desa Tangguh Lingkungan”. Program ini didampingi oleh praktisi dan akademisi Universitas Muhammadiyah Riau. Metode pengabdian kepada masyarakat melalui program KKN dengan program yaitu: pembuatan tanaman obat keluarga (TOGA), penyemprotan disinfektan, sosialisasi cara mencuci tangan yang baik dan benar, bakti sosial, dan pembuatan bak sampah. Tujuan pengabdian kepada masyarakat yaitu: meningkatkan rasa peduli masyarakat desa terhadap lingkungan, merawat, menjaga dan pengembangan lingkungan bersih.
The Insurance Solicitor in the Digital Age
Authors:   Dongguk Business Research Institute, Kim Yongwoo , Woo Sangmi
Published: September 2023

The insurance industry is facing a changing market environment due to the entry of big tech companies, changing consumer needs, and a preference for general agencies(GA) among solicitors. In particular, as the entry of big tech companies deepen their presence, insurance companies have introduced “digital insurance solicitors” as one response to strengthen their business capabilities. Unlike traditional insurance solicitors, digital insurance solicitors have low entry barriers and high work freedom. This provides an opportunity to become an insurance solicitor through online training, even offers online work environment for sales activities. Therefore, people who have had little or no experience in the insurance industry, such as working professionals seeking part-time jobs, graduate students, and homemakers, can work as insurance solicitors using their free time. Digital insurance solicitors can create positive effects such as increased opportunities for acquiring new customers and expanding customer touchpoints for insurance companies. However, efforts are needed to minimize expected side effects including incomplete sales due to a lack of insurance-related knowledge. Incentives are also recommended to encourage sales activities and maintain high settlement rates. Insurance companies need to continue to establish and monitor suitable support systems for the digital environment including expanding online and offline education to enhance the overall capabilities of digital insurance solicitors. The insurance industry's new and proactive attempt to respond to environmental changes, the “digital insurance solicitor”, should be watched with attention.
Effect of Rate and Method of Zinc and Boron Application on the Yield Performance of Mustard
Authors:   Bangladesh Agricultural University, Raku Resnat Jannat , Jha Shivanand ,   Department of Agricultural Extension, Bangladesh, Rahman Md. Moshiur , Sarker Md. Sadiquzzaman , Rashid Md. Harun , Paul Swapan Kumar ,   Bangladesh Agricultural University
Published: September 2023

Zinc (Zn) and boron (B) deficiency are widespread nutritional disorders in crop plants, including mustard. However, Zn-B interaction on the performance of mustard crops is not well documented. A field experiment was conducted at the Agronomy Field Laboratory of Bangladesh Agricultural University, Mymensingh, during November 2021 to February 2022 to evaluate the effect of rate and method of Zn and B application on the yield performance of mustard (BARI Sarisha-18). The experiment comprised nine doses of Zn & B as a basal and foliar application viz., recommended Zn (2 kg ha-1) and B (2 kg ha-1) as basal, 75% Zn and B as basal + 25% Zn and B foliar spray at pre- flowering stage, 50% Zn and B as basal + 50% Zn and B foliar spray, 100% Zn and B as basal + 25% Zn and B foliar spray, 100% Zn and B as basal + 25% Zn foliar spray, 100% Zn and B as basal + 25% B foliar spray, 100% Zn as basal (without B), 100% B as basal (without Zn), control (no Zn and B). The experiment was laid out in a Randomized Complete Block Design with three replications. The result revealed that yield was influenced significantly by the rate and method of Zn and B application. The highest plant height (140.57 cm), the maximum number of branches plant-1 (5.84), maximum number of effective pods plant-1 (87.57), maximum number of seeds pod-1(31.53), the highest seed yield (1.85 t ha-1) and the highest stover yield (4.47 t ha-1) were obtained from 100% Zn and B as basal + 25% Zn as foliar. The lowest number of seeds pod -1 (27.20), 1000-seed weight (3.35 g), seed yield (1.33 t ha-1) and stover yield (3.35 t ha-1) were obtained from the control treatment. The result showed that the seed yield of mustard increased with increasing levels of both Zn and B as basal 100% with only Zn 25% as foliar, respectively. Therefore, 100% zinc combined with 100% B as basal and 25% Zn foliar application may be recommended for higher seed yield of mustard (cv. BARI Sarisha-18).
Restitución de derechos territoriales y ordenamiento ambiental en territorios étnicos en Colombia
Authors: García Moreno Mónica , Vargas Fonseca Alan David
Published: September 2023

Este artículo presenta un estudio crítico respecto de los retos de articulación existentes en la política de sustitución de cultivos de uso ilícito y la política de conservación y uso sostenible en territorios étnicos en Colombia desde una perspectiva casuística referida las providencias dictadas por los jueces de restitución de tierras en donde se han dado órdenes en materia de restauración de ecosistemas y derechos bioculturales. El eje de análisis de este artículo lo orienta la siguiente pregunta: ¿Cuáles son las condiciones para que las estrategias de sustitución de cultivos de uso ilícito en los territorios étnicos estén efectivamente articuladas con las herramientas conservación y restauración forestal? Uno de los hallazgos e insumos para la discusión está referido a la baja integración y coordinación de acciones disponibles para resolver los problemas de alcance ambiental asociados a las afectaciones territoriales producidas por hechos vinculados al conflicto armado en Colombia. A modo de conclusión se identifican las condiciones que deben modificarse para resolver los problemas jurídicos de restauración de derechos y desarticulación administrativa en materia de política ambiental y la política de reparación a las víctimas.
Colonización natural con micorrizas arbusculares en huertos de mandarino ‘Oneco’ injertados en seis patrones
Authors: Pereira Priscila de Sousa Rollo , Stürmer Sidney Luiz , De Souza Paulo Vitor Dutra , Jardim Vinicius Ribeiro , Gonzatto Mateus Pereira , Schwarz Sergio Francisco
Published: September 2023

Gran parte de los cítricos son altamente dependientes de hongos micorrícicos arbusculares (HMAs). Sin embargo, la eficiencia de la simbiosis se afecta por el genotipo vegetal o del HMA, además de los factores edafoclimáticos del sitio. El objetivo de este estudio fue evaluar, en un huerto con 18 años, la influencia de la estación del año en la colonización micorrícica de seis patrones que se injertaron con mandarino ‘Oneco’ y su interacción con el estado nutricional de los árboles. Los patrones evaluados fueron: trifoliata ‘Flying Dragon’, citrange ‘Troyer’, citrumelo ‘Swingle’, lima ’Rangpur’, limón ‘Volkameriano’ y naranjo ‘Caipira’. Se realizó la cosecha de raicillas en cuatro épocas del año: invierno, primavera, verano y otoño. Se cuantificó la presencia de estructuras de colonización (hifas, vesículas y arbúsculos), colonización radicular y densidad de esporas. La colonización micorrícica ocurre naturalmente en los patrones cítricos en el campo, variando entre ellos y entre las fechas del año. La colonización micorrícica fue alta en todos los patrones en primavera, verano y otoño, sobrepasando los 76%. En invierno, los patrones ‘Caipira’, ‘Swingle’, ‘Cravo’ y ‘Troyer’ siguieron con colonización óptima, mientras ocurrió una reducción significativa en ‘Flying Dragon’ y ‘Volkameriano’ (ambos con el 40 %).
Korean High School Students' L1 Summary Writing as a Predictor of EFL Reading Comprehension
Authors:   Convergence English Language & Literature Association, Jeon Yu-bin
Published: September 2023

This study examines the role of the L1 summarization task as a predictor of English reading comprehension for Korean EFL high school students. Participants were given two different types of reading passages, along with five multiple-choice question items and one summarization task item for each passage. A rubric for summary writing was constructed for the purpose of the study and examined on its reliability and use. Correlation analysis between reading comprehension and summary writing reported a moderate to high correlation. A simple linear regression analysis of the test results indicates that L1 summary writing can be a predictor of Korean EFL learners' English reading comprehension. Despite the findings in this study, the survey results inquiring about the participants' views on summarization tasks suggest the difficulties and limitations of implementing summarization tasks in high-stakes assessments.
Trastornos auditivos dentro del trastorno del espectro autista.
Authors: Jara-Torres Paula Doménica , Ortega-Barrazueta Jorge Alfredo
Published: September 2023

El trastorno del Espectro Autista es una alteración del neurodesarrollo que agrupa una serie de disfunciones tanto verbales como cognitivas, alteraciones motoras y, principalmente de la comunicación; se presenta de manera temprana, comúnmente se la diagnostica alrededor de los 5 años o incluso en la adultez cuando se trata de un trastorno leve, este afecta más comúnmente a hombres que a mujeres en una relación 4:1 en alrededor del 2% de la población. Este presenta unas manifestaciones clínicas muy clásicas como el aleteo o los comportamientos repetitivos, pero lo que más llama la atención es que, a menudo, se presenta con alteraciones auditivas; las más comunes son la hipoacusia, que se presenta en una menor cantidad de casos pero es la que mayor efecto tiene en el desarrollo del paciente y, por otro lado, la hiperacusia, la cual se presenta más comúnmente y se encuentra dentro de un síndrome denominado disminución de la tolerancia al ruido, mismo que se caracteriza por la unión de la hiperacusia, misofonía y fonofobia. Si bien no se conoce la causa de estas alteraciones, se presume que puede deberse a una actividad neural aumentada, la presencia de un desbalance en el radio excitatorio e inhibitorio de la neurotransmisión o incluso un mal funcionamiento del tallo cerebral
Determination of genetic variation for vegetative and floral traits in African marigold (Tagetes erecta)
Authors: SINGH KANWAR PAL , RAJU D V S , NAMITA  , JANAKIRAM T
Published: September 2023

Twenty-one genotypes of African marigold were (Tagetes erecta L.) evaluated for 11 growth and flowering related traits to study their genetic parameters such as variability, heritability, genetic (GCV), phenotypic (PCV) coefficient of variation and correlation and path coefficient analysis. Analysis of variance for all the traits showed significant differences among genotypes for all the growth and flowering related traits. High range in mean performance has been observed for traits, viz. plant height (64.00-106.67 cm), plant spread (49.33-72.00 cm), flower diameter (3.77- 6.17 cm), days required for flowering (78.67-99.33 days), number of secondary branches (22.13-37.47) and flower duration (26.00-44.83 days). Higher genotypic and phenotypic coefficient of variation was observed for traits such as fresh flower weight per plant, flower fresh weight per 10 flowers, number of flowers per plant, stem girth, flowering duration, etc. The high value (> 90%) of heritability was observed for all traits except plant height, plant spread and stem girth. The genetic advance was found ranged from 1.23 for flower diameter to 288.69 for fresh flower weight per plant. High values of genetic advance as per cent of mean was recorded for number of flowers (59.79%) followed by fresh flower weight per plant (59.32%) and flower fresh weight per 10 flowers (58.09%). Fresh flower weight per plant is significantly and positively correlated both at genotypic and phenotypic level for plant spread, flower fresh weight per flower, number of flowers per plant and flower diameter. Path coefficient analysis at genotypic level revealed that the number of primary branches per plant contributed highest and has significantly positive direct effect on fresh flower weight per plant followed by number of flowers per plant, flower diameter, flower fresh weight per flower, days required for flowering and stem girth. The different genotypes were identified to be performing differently for different quantitative traits. Hence, those genotypes with superior traits could be involved in the hybridization programme for assembling of desirable traits in a single genotype.
Performance of different weed management treatments on heat use efficiency of chickpea crop (Cicer arietinum) under rainfed conditions of Jammu
Authors: GUPTA VIKAS , SINGH MAHENDER , KUMAR JAI , KUMAR ANIL , SINGH B N
Published: September 2023

An experiment was undertaken during rabi 2008-09 and 2009-10 at Agronomy Research Farm, PRSS, Samba, SKUAST-J to find out the heat use efficiency of chickpea (Cicer arietinum L.) crop with different weed control treatments, viz. T1: weedy check; T2: Hand-weeding (HW) at 25-30 and 50-55 DAS; T3: Quizalofop-ethyl 40 g/ha at 20 DAS; T4: Quizalofop-ethyl 40 g/ha at 30 DAS; T5: Quizalofop-ethyl 50 g/ha at 20 DAS; T6: Quizalofop-ethyl 50 g/ha at 30 DAS; T7: Imazethapyr 25 g/ha at 20 DAS; T8: Imazethapyr 25 g/ha at 30 DAS; T9: Imazethapyr 40 g/ha at 20 DAS; T10: Imazethapyr 40 g/ha at 30 DAS; T11: Chlorimuron ethyl 4 g/ha at 20 DAS and T12: Chlorimuron ethyl 4 g/ha at 30 DAS evaluated in randomized block design with three replications under rainfed situations. Chickpea is a thermo-sensitive winter season crop. Heat use efficiency was computed at one month interval after sowing. The results revealed that heat use efficiency was found maximum at 90 DAS in chickpea crop. The heat use efficiency was found highest under hand-weeding at 25-30 and 50-50 DAS, however, the lowest values were found when herbicide Chlorimuron was used @ 4 g/ha at 30 DAS. The dry matter and seed yield are significantly differed among different weed control treatments. The heat use efficiency was found linearly (R2 = 0.70) related with dry matter accumulation at different days after sowing. The grain yield and biological yield heat use efficiency was found 0.33 and 0.90 kg/ha Â°C/day, respectively. The dry matter was found to be directly related to seed yield of chickpea crop with R2 = 0.98.
Molecular characterization and cultivar identification in Bougainvillea spp. using SSR markers
Authors: KUMAR P PAVAN , JANAKIRAM T , BHAT K V , JAIN RITU , PRASAD K V , PRABHU K V
Published: September 2023

The present study was undertaken to determine the genetic relatedness and molecular characterization of fifty bougainvillea cultivars that belong to four major species of bougainvillea namely B. glabra, B. spectabilis, B.peruviana and Bougainvillea × buttiana. Five microsatellite (simple sequence repeat; SSR) markers with high PIC values were used to characterize these bougainvillea cultivars. A total of 28 alleles were detected at an average number of alleles of 5.6 alleles /locus. The PIC values varied widely among primers and ranged from 0.364 to 0.891 with an average of 0.716 per locus and the size of the amplified products ranged from 90bp to 250bp. Primer BOUG-1 showed the highest polymorphism index content (0.891) thus reflecting it’s ability to differentiate these cultivars much better at molecular level. A total of 18 rare alleles were identified among which the cultivar (Blondie) had maximum number of rare alleles (3). An unweighted pair group method cluster analysis (UPGMA) based on similarity values revealed five main clusters with Cluster I being the largest one encompassing 18 cultivars while cluster IV and V emerged as the smallest ones comprising 3 cultivars each. The pair wise estimates of genetic distance ranged from 0 (Cherry Blossom to Mary Palmer Special) to 1.0 (Blondie to Shubhra, Partha, Lady Hope, Gloriosus, Red September, Zakiriana, Lady Richards and Spledens). The present investigation is first of its kind in using microsatellite markers for phylogenetic analysis and molecular characterization in bougainvillea cultivars. The study proved the efficiency of SSR markers in documentation, identification and tracing out the molecular origin among unknown cultivars of bougainvillea.
Assessment of productivity, profitability and quality of rice (Oryza sativa) under System of Rice Intensification in eastern Uttar Pradesh
Authors: RAM HARDEV , SINGH J P , BOHRA J S , YADAV A S , SUTALIYA J M
Published: September 2023

A field experiment was conducted to find out optimum age of seedlings and plant density of rice (Oryza sativa L.) genotypes under system of rice intensification (SRI) on sandy-clay-loam (Ustochrepts) soil at Agriculture Research Farm of Institute of Agricultural Sciences, Banaras Hindu University during kharif (rainy) seasons of 2008 and 2009. The experiment was laid out in split-plot design with two genotypes and two spacing consign to main plots and four ages of seedlings were allocated as sub-plot treatments have replicated thrice. Transplanted of rice hybrid PHB 71 with 25 cm × 25 cm showed significantly higher growth, yield attributes, yield (12.6%), harvest index (8%), production efficiency (60.32 kg/ha/day), net monetary returns (Rupees 47 239) and benefit: cost ratio (1.56) than NDR 359. Quality parameters, viz. hulling, milling, head rice recovery and protein content were significantly higher in PHB 71. The age of seedlings significantly affected in growth, yield, quality parameters, net monetary returns and benefit: cost ratio. Transplanted of 10 days old seedlings increased 12.7, 4.4 and 17.5% more grain yield as compared to 8, 12 and 14 days old seedlings, respectively. Maximum mean monetary net returns ofÂ Rupees 49 227, benefit: cost ratio (1.67) and per day returns (414 Rupees/ha/day) were obtained with 10 days old seedlings. Quality parameters, viz. hulling, milling and head rice recovery were improved significantly with young seedlings of 10 days.
Enhanced seed quality of late sown wheat (Triticum aestivum) at stress temperature via safe limits of seed hydro-priming
Authors: BASSI GEETA , TONDON AMBALIKA , RANDHAWA H S
Published: September 2023

Seed priming is an important physiological seed quality enhancement method. It provides a low-cost practical solution to seed germination under stress conditions. Abiotic stresses like low temperature and inadequate moisture during sowing season, many a times result in poor germination and poor plant stand leading to drop in crop yield. To harvest the full genetic potential, seeds must germinate and seedlings emerge quickly and uniformly throughout the field so that light, water and other soil nutrients may be utilized with maximum efficiency. However, this does not always happen in nature. In Punjab during sowing, prevailing low temperature, closure of canals or scanty rains result in poor germination and poor crop stand of late sown wheat. Therefore, keeping in view the prospects of this technique, the present investigations were undertaken to standardize the safe time limit of seed hydration and to register its effect on different physiological and molecular parameters in late sown wheat (Triticum aestivum L.) variety PBW 509. Different hydration durations applied were 8 to 10hr, 12 to 14hr, 14 to 16 hr and 16 to 18 hr. The results revealed that hydration for 16 to18hr enhanced the seed quality parameters in terms of seed germination, emergence and seed vigour, Activity of hydrolyzing enzymes was elevated during initial 48hr of its germination. It is due to the efficient production and utilization of germination metabolites and better genetic repair.
Gas exchange, chlorophyll fluorescence, biomass production, water use and yield response of tomato (Solanum lycopersicum) grown under deficit irrigation and varying nitrogen levels
Authors: BAHADUR ANANT , LAMA T D , CHAURASIA S N S
Published: September 2023

A field experiment on irrigation schedulings and nitrogen rates was conducted to study the physiological, growth and yield responses of tomato (Solanum lycopersicum L.) under deficit irrigation and various N levels. Results obtained indicated that irrigation at 10 or 20 days (I1 and I2) interval had significantly higher gas exchange (photosynthesis rate, stomatal conductance and transpiration rate), photochemical efficiency of PS II (Fv/ Fm), RWC, leaf area, chlorophyll content and fruit production over 30 days irrigation interval (I3). Nitrogen application had also significant effects on most of the physiological, growth and yield traits at 45 and 75 DAT, however N at 120 kg/ha had noticed maximum gas exchange, Fv/Fm, leaf area, CCI and fruit production over other two N levels. Interaction of I x N had exhibited significant effect on few parameters such as; photosynthesis rate, stomatal conductance, leaf area and weed growth, particularly at 45 DAT. Biomass production and partitioning in various plant parts were varied significantly, and under moderate water deficit with higher N levels (I2 N1 and I2 N2), an optimum allocation of biomass (less in roots and stems and higher in fruits) was registered. The maximum WUE (14.19 q/ha/cm) was reported with irrigation scheduling at 20 days, besides 36% water savings over I1. For realisation of higher WUE, tomato should be irrigated at 20 days intervals with N application at 120 kg/ha.
Weight loss patterns in decomposing litter of Coriaria nepalensis, an actinorhizal shrub from degraded land
Authors: BARGALI KIRAN , MANRAL VIJYETA , BARGALI S S
Published: September 2023

The present study deals with litter decomposition patterns in different components of Coriaria nepalensis Wall. Mature freshly-fallen leaves, twigs, roots and nodules of C. nepalensis were collected. The litter bag technique was used to assess weight loss and decay rate. Litter bags containing 5 g litter were placed under the canopy of C. nepalensis. Three litterbags per component were collected at monthly interval, brought to the laboratory, dried and weighed. Nodules decomposed very fast (63.9%) within 30 days followed by leaves (57.6% within 30 days) while decomposition of root was relatively slow, i.e. 53.2% within 210 days. The percent of material loss was 95.2% for nodule, 87.8% for leaves, 85.6% for inflorescence, 82.0% for twigs and 53.2% for root for entire duration. Decomposition rate coefficient (k) significantly ranged from 0.025/day (roots) to 0.101/day (nodules). The percent weight remaining was significantly affected by days elapsed, soil temperature and soil moisture.
FRAUD ANALYSIS IN THE MANAGEMENT OF VILLAGE FUNDS VIEWED FROM THE PERSPECTIVE OF THE HEXAGON THEORY
Authors: Wakik  , Makayanawati  , Puji Handayati
Published: September 2023

This study aims to analyze the influence of stimulus, ability, collusion, opportunity, rationalization and arrogance on fraud. This research was conducted in the Sumenep district. The number of samples in this study was 93 respondents, determined using the slovin formula. Data collection was carried out through a questionnaire. The data analysis technique used in this study is multiple linear regression. Based on the results of the analysis, it can be seen that the stimulus has a positive effect on fraud, capability hurts fraud, collusion has a positive impact on fraud, the opportunity has a positive effect on fraud, rationalization has a positive impact on fraud, and arrogance has a positive effect on fraud.
Corporate Governance Practices and Financial Performance of Quoted Insurance Firms in Nigeria
Authors: Erasmus Eneisik Gogo , Ordu Chile Umezurike
Published: September 2023

This study empirically investigated the relationship between corporate governance practices and financial performance of quoted insurance firms in Nigeria. Corporate governance practices were proxied by audit board composition, board size and audit committee size while financial performance was proxied by profit after tax. The population of the study consists of 23 quoted insurance firms in Nigeria. The study adopts judgmental sampling techniques to select 15 quoted insurance firms in Nigeria. Secondary data were obtained from audited annual financial reports of quoted insurance firms from 2010-2022. The study adopts ordinary least square regression to test hypotheses formulated for the study with the aid of Eviews 10 econometrics statistical software. The findings show that audit committee size had positive and insignificant impact on profit after taxof quoted insurance firms in Nigeria. Empirical evidence shows that board composition had positive and significant impact on profit after tax of quoted insurance firms in Nigeria. Empirical evidence indicates that board size had negative and insignificant impact on profit after tax of quoted insurance firms in Nigeria. Empirical evidence of the overall model suggest that audit committee size, board composition and board size jointly had positive and significant impact on profit after tax of quoted insurance firms in Nigeria. The study concludes that audit committee size, board composition and board size improved financial performance of quoted insurance firms in Nigeria. Thus the study recommends among others that corporate board structures and audit committee should be based on professional qualification, skills, experience and competency and ensures accountability, transparency and effective internal control assessment to improve financial performance. Board size with large proportion of non executive members will boost financial performance, because large board sizes that are independent are more
Effect of Companies Income Tax on Financial Performance of Listed Manufacturing Companies in Nigeria
Authors: Eneisik Gogo Erasmus , Obara Prof. L. C. , Uwikor Moses Kpane
Published: September 2023

The study empirically ascertains the effect of companies income tax on financial performance of quoted manufacturing companies in Nigeria. To achieve this objective theoretical, conceptual and empirical literature on companies income tax and financial performance was extensively reviewed.Companies income tax was proxied by capital gains tax, tertiary education tax and company income tax. The population of the study consists of sixty quoted manufacturing companies in Nigeria. The study adopts purposive sampling techniques to select thirty quoted manufacturing companies as a sample size. Secondary data was obtained from audited annual financial reports of quoted manufacturing companies in Nigeria from 2006-2020. Hypotheses formulated were tested using panel least squares regression through pooled effect, fixed effect, and random effect, determined by the Hausman test, fixed effect regression was preferred for results interpretation with the aid of EViews 10 econometric statistical software. Findings show that company income tax had a negative and insignificant effect on net profit margin of quoted manufacturing companies in Nigeria. Capital gains tax had positive and significant effect on net profit margin of quoted manufacturing companies in Nigeria. Tertiary education taxes had negative and insignificant effect on net profit margin of quoted manufacturing companies in Nigeria. The study concludes thatcompanies income tax reduced financial performance of listed manufacturing companies in Nigeria. The study recommends among others that government must ensure the eradication of multiple taxations and ensure transparency in corporate tax administration in order to attract investors and ensure tax compliance. The government should implement tax harmonization policy to reduce multiple taxations. The government should adopt a single uniform company income tax rate for all types of companies in Nigeria to avoid multiple taxations. The government should
Remittance-Domestic Investment Nexus in Nigeria
Authors: Edeh Charity Nonyelum , Nwannediuto Ijemba Onyinye , Njeze Amobi Valerie
Published: September 2023

The study examined the impact of remittance on domestic investment in Nigeria for the period 1981-2020, using time series annual data obtained from the Central Bank of Nigeria statistical Bulletin and the World Bank database. The accelerator theory served as the framework of the study, where a linear model which specified investment as a function of remittances, gross domestic, interest rate and private sector credit was formulated to guide the investigation. The result of the unit root test of the time series data using the Augmented Dickey-Fuller unit root test for stationarity indicates that the series were stationary at levels I(0) and first difference I(1). The result of the bound test technique showed evidence of cointegration of the time series data. The result of the Autoregressive Distributed Lagged model shows that remittances have a positive and insignificant impact on domestic investment in the short run and long run. Based on the findings, it is recommended that pro-remittance inflow policies should be put in place by government to encourage investment in Nigeria. Nigerians in diaspora should be encouraged Nigeria government to see reasons why they should invest in their countries of origin
A New Invasive Coconut Pest in Malaysia: The Red Palm Weevil (Curculionidae: Rhynchophorus ferrugineus)
Authors: Azmi Wahizatul Afzan , Chik Zazali , Abdul Razak Abdul Rahman , Azbdul Ghani Nurul ‘Izzah
Published: September 2023

The red palm weevil (RPW), Rhynchophorus ferrugineus Olivier (Coleoptera: Curculionidae) is currently the most severe pest of major cultivated palms, including coconut palms. Red palm weevil infestation was first detected in 2007 by the Department of Agriculture (DOA) in all seven Terengganu districts. An intensive 3-month survey in 2011 throughout Terengganu in over 800 ha of coconut plantations, villages, parks and in the Federal Land Development Authority (FELDA) plantations in all districts indicated that red palm weevils infested as many as 55 000 coconut trees, showing a drastic increase and rapid spread of red palm weevil population. The symptoms and damages of each attacked part (shoot, cabbage, petiole and trunk) of infested coconut palms where different growth stages of the insect lived is discussed in this paper. However, symptoms of attack at an early stage of infestation were difficult to detect as the red palm weevil is a concealed tissue borer. The severely infested coconut palms showed signs of wilting, drooping of dried leaves like an umbrella-shaped or skirting-shaped leaves. By the time the presence of the weevil is realised, it is already too late to save the palm. A total number of 1 208 red palm weevils which consists of 12 eggs (1.0%), 392 larvae (32.5%), 677 pupae (56.0%) and 127 adults (10.5%) were collected from this study. Higher numbers of red palm weevils were found in petioles (770 individuals), followed by cabbages (194 individuals), trunks (142 individuals) and the least was shoots (102 individuals). Various stages of red palm weevil (egg, larvae, pupae, adult) co-existed in the same infested coconut palm, until the total death of the palm, where the adults move to another host plant. The larvae were found starting from the top of the palm, moving inside the palm making tunnels and large cavities, even at the base of the trunk. This is the first report on the onslaught of R. ferrugineus on coconut palms in this country. This invasive weevil will be a threat to the coconut industry and, could threaten the survival of oil palm plantations, which represents the backbone of Malaysia’ s commodities market. An early action is needed to prevent further spread of the pest in other states of the region and to protect the coconut industry in Malaysia. Keywords: Red palm weevil, Rhynchophorus ferrugineus, invasive, coconut pest, symptoms, growth stages.
Oil Palm Foliage Damage by Segestes decoratus Redtenbacher (Orthoptea: Tettigoniidae: Mecopodinae) in West New Britain, Papua New Guinea
Authors:   Papua New Guinea Oil Palm Researcg Association Inc., M Ero Mark , Manjobie Tabitha , Charles F Dewhurst
Published: September 2023

Sexavae are serious pests of oil palm in Papua New Guinea (PNG). Segestes decoratus is one of the four species of sexavae causing economic damage to oil palm on the mainland, West New Britain (WNB) and New Ireland (NI) Provinces. These insects attack oil palm by feeding on the leaflets sometimes leaving only skeletonised fronds ("broomsticks"), greatly reducing the photosynthetic surface area of the leaflets, thus reducing production of fruits by affected palms. Apart from generalised information on sexavae damage, no specific information exists on the levels of damage caused by each species. This study evaluates oil palm foliage damage by S. decoratus in semi-field cage trials using leaflet area damaged and weight loss as the measurement parameters. Two separate trials were conducted in this study. The first trial investigated feeding differences among green and brown adults, and nymphal stages. The second trial evaluated damage levels related to varying sample size. Adult S. decoratus caused significantly more damage than the nymphs, but the level of damage did not differ significantly between the brown and the green adult morphs. Damage levels increased with increasing number of insects. The results show that the adults can cause significantly more damage than the nymphs, but their combined effects can be even more damaging if overlapping generations in oil palm plantations are not effectively controlled and populations are allowed to increase. Keywords: Sexavae, adults, nymphs, leaflet area eaten, leaflet weight loss, population related damage.
Applications of Molecular Markers for Oil Palm Crop Improvement
Authors: Syed Alwee Sharifah Shahrul Rabiah , Seng Tzer Ying , Mohamed Saad Siti Hawa , Leao Ling Jiun
Published: September 2023

Although current oil palm breeding practices have been very successful in producing improved high yielding varieties, recent developments in the field of molecular biology can be employed to enhance plant breeding efforts and to speed up cultivar development. The sequencing of the oil palm genomes are providing new opportunities for oil palm crop improvement. Current challenges include understanding how genetic variation translates into phenotypic performance in the field. Felda Agricultural Services Sdn Bhd (FASSB), being a premier oil palm seed producer in the country, aims to take advantage of new genomic tools to fast track its oil palm improvement programme. FASSB has been steadily developing the fundamental requirements and tools for implementation of marker assisted selection in its breeding programme. In this paper, FASSB aims to show some of the implementation that is taking place in its laboratory and also some new efforts that are currently being pursued. Keywords: Molecular markers, QTL analysis, genomic selection, marker assisted selection.
The Use of GPS/GIS and Mapping Technology for Plantation Field Audit Practises
Authors:   Tradewinds Plantation Berhad, Veloo Ramesh , Mah Phak Weng , Perumal Maniam , Amirudin Kamarul
Published: September 2023

Field audit practices are part of monitoring and control systems in plantation operations and traditionally carried out by field auditors. Field auditors normally evaluate raw data generated from plantation operations to facilitate field audits during performance evaluation of an estate. The data is then verified through a physical field walk visit which is carried out on a routine basis. This paper highlights the use of GPS/GIS and mapping technologies in facilitating and enhancing the objectiveness of field audit visits in evaluating issues related to the key performance index parameters of estate operations. This system enhances the achievement of GAP (Good Agricultural Practices) by establishing an objective monitoring system in place. Strengths and limitations of the technology are also highlighted with prospects for future improvement. Keywords: Mapping technology, field auditing, good agricultural practices.
Evaluation of Thiosultap disodium by Targeted Trunk Injection for the Control of Oil Palm Pests in Papua New Guinea
Authors: Ero M M , Dikrey R , Dewhurst C , Bonneau L J G
Published: September 2023

Sexavae and stick insects are serious pests of oil palm in Papua New Guinea. The oil palm industry applies 6 g a.i (10 ml) of methamidophos through targeted trunk injection for their control. However, methamidophos is an organophosphate and its use is either restricted or banned in many parts of the world. Its use in Papua New Guinea is restricted to the oil palm industry. In view of this restricted use and the potential for ban on its use in the future, it is necessary that alternative insecticides are screened for use by the oil palm industry. Thiosultap disodium was evaluated against methamidophos through bioassay feeding following the same treatment procedure. Possible negative effects on the pollinating weevil (Elaeidobius kamerunicus) were also investigated. The results showed that both 2.7 g a.i (15 ml) and 3.6 g a.i (20 ml) of Thiosultap disodium were similar in efficacy to 6 g a. i (10 ml) of methamidophos for the control of sexavae on oil palm, and did not have any negative impact on the pollinating weevils. Thiosultap disodium also considerably reduced feeding and egg deposition. On the basis of the results from this study, Thiosultap disodium may be considered as an alternative to methamidophos for the control of oil palm pests in Papua New Guinea. Keywords: Methamidophos, insecticide, sexavae, pollinating weevil.