bluuebunny/crossref_metadata_2025 huggingface dataset:
BUDGETARY GOAL CHARACTERISTICS DAN TRANSPARANSI SERTA PENGARUHNYA TERHADAP KINERJA ANGGARAN DAN KINERJA MANAJERIAL
Authors: Merawati Luh Komang
Published: April 2020

Budget performance and managerial performance in public sector has been public concern and much noticed by the public since they are closely related to the aspects of public accountability. Achievement of budget performance and managerial performance is determined by the level of transparency and budgetary goal characteristics which consists of indicators of budgetary participation, difficulty in budget goals, budget feedback, budget evaluation and difficulty in budget goals.

               This research was conducted to examine the effect of budgetary goal characteristics and transparency on budget performance and managerial performance in the Housing, Settlement and Land Agency (DPKPP) of Denpasar City, Bali Province. The data collection method used is by distributing questionnaires and obtained as many as 51 respondents as samples based on purposive sampling technique. The data analysis technique uses Partial Least Square analysis.

               The results showed that the budgetary goal characteristics did not affect budget performance, the budgetary goal characteristics had a positive effect on managerial performance, transparency had a positive effect on budget performance, while transparency had a negative effect on managerial performance in DPKPP Denpasar.
EFFECT OF TOP MANAGEMENT SUPPORT, SYSTEM QUALITY, AND INFORMATION QUALITY ON SATISFACTION ACCOUNTING INFORMATION SYSTEM USERS IN LEMBAGA PERKREDITAN DESA (LPD) IN UBUD DISTRICT
Authors: Arie Indraswarawati Sang Ayu Putu , Samtika Putra I Putu Deddy , Cahyani Ni Wayan
Published: April 2020

The use of Accounting Information System (AIS) is very helpful in accommodating all the information needed to make an accurate decision. Indicators in determining the good and bad performance of an information system can be seen through AIS user satisfaction and usage. The purpose of this study was to determine the effect of top management support, system quality and information quality on AIS user satisfaction. The sample selection method used was purposive sampling. The research sample was 147 people consisting of administrators, loan officers and savings at 29 Lembaga Perkreditan Desa (LPD) in Ubud Subdistrict. The data in this study is primary data which is the answer from the questionnaire. The regression results show that all variables have a significance of 0,000. It shows that top management support, system quality and information quality have positive influences on Accounting Information System user satisfaction.
PENGARUH FEE AUDIT, KOMPETENSI AUDITOR, ETIKA AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT KANTOR AKUNTAN PUBLIK WILAYAH BALI
Authors: Sunarsih Ni Made , Dewi Ni Putu Shinta , Wiguna I Made Candra Wira
Published: April 2020

Audit quality is very important in order to maintain the trust of clients and those who use audit reports. The profession of public accounting is a profession of public trust. From the profession of public accounting, the public expects a free and impartial assessment of the information presented by company management in financial statements where the public accounting profession is responsible for raising the level of reliability of the company's financial statements, so that people obtain reliable financial information as a basis for decision making.

This study aims to re-examine the effect of audit fee variables, auditor competence, auditor ethics and time budget pressure on audit quality. The type of data used is primary data. This research was conducted at the Bali Regional Public Accountant Office. The sampling technique uses purposive sampling technique. The data analysis technique uses multiple linear regression. The population in this study were 86 auditor samples in this study were 39 auditors who worked at least 1 year and had been assigned to field work.

Based on the results of the study showed that the audit fee variable, auditor competency and auditor ethics had a positive effect on audit quality at the Bali Regional Public Accountant Office. While the results of the study show that the time budget pressure variables negatively affect audit quality at the Bali Regional Public Accountant Office.
PENGARUH PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN PENGGUNAAN, PERSEPSI KENYAMANAN, TERHADAP PENGGUNAAN TRANSPORTASI BERBASIS ONLINE PADA GENERASI MILLENNIAL
Authors: Permana Gusi Putu Lestara , Laksmi Kadek Wulandari
Published: April 2020

The aim of this research was to examine using of online transportation by millenials in Denpasar, The variables used in this research are based on technology acceptance model (TAM) stated by Davis (1989). The variables in this research was adaptable from this model, there are perceived usefulness, perceived ease of use and also add the new variable from motivational model are perceived enjoyment. The result of this research state perceived usefulness, perceived ease of use, and perceived enjoyment positively effect used of online transportation by millenials.
PENGARUH PROFITABILITAS DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN DENGAN LIKUIDITAS SEBAGAI PEMODERASI
Authors: Devi Ni Luh Gede Intan Sri , Muliati Ni Ketut
Published: April 2020

The company's dividend policy has an important influence on many parties involved in the community. For shareholders or investors, cash dividends are the rate of return on their investment with share ownership issued by the company, but management, cash dividends are cash outflows that reduce the company's cash.

The purpose of this study was to determine the effect of profitability, investment opportunity set on cash dividend policy and to determine the effect of liquidity as a moderating variable between profitability and investment opportunity set against cash dividend policy.This research was conducted at a banking company registered on the Stock Exchange with a 5-year observation period, namely from 2011-2015. Data analysis techniques use moderated regression analysis (MRA).

The results showed that Profitability and Investment opportunity set had an effect on the cash dividend policy. Liquidity can moderate the relationship between Profitability and Investment opportunity set against world dividend policy.
ANALISIS EFEKTIVITAS PELAKSANAAN PEMUNGUTAN RETRIBUSI PENGUJIAN KENDARAAN BERMOTOR DI KOTA DENPASAR
Authors: Putra I Made Endra Lesmana
Published: April 2020

Regional Regulation number 20 of 2011 concerning vehicle levies requires every vehicle operating in general to be roadworthy in order to provide a sense of security and comfort for the community. This levy is borne by the community because in the current era of regional autonomy, the regions are given greater authority to regulate and manage their own households as stipulated in Law No.23 of 2014 concerning Regional Government.

The purpose of this study was to test the effectiveness of collecting motor vehicle test fees in the city of Denpasar from 2015-2018.The results of the study show that from 2015 to 2018 the realization of levies collection of vehicle testing always exceeds the budget target with a percentage above 100% which is very effective even though the achievement is still fluctuating up and down because the number of vehicles decreases and regulations change, but on average collection of motorized vehicle testing fees still shows very effective.
Pengaruh Anggaran Partisipatif dan Budget Emphasis terhadap Budgetary Slack dengan Self Esteem sebagai Variabel Moderasi pada Hotel Berbintang di Kabupaten Gianyar
Authors: Sumadi Ni Komang , Putra I Putu Deddy Samtika , Indayani Ni Wayan Dila
Published: April 2020

The purpose of this study is to find empirical evidence of the influence of budgetary participation and Budget Emphasis on Budgetary Slack with Self Esteem as a moderating variable. This research was conducted at 21 star hotels in the district of Gianyar registered with PHRI Bali, 2017. The population is 167 Department of Head. The method used in determining the sample is purposive sampling and 137 department heads were obtained as research samples. The techniques used to collect data are observation, interviews, questionnaires, and documentation. While the analysis technique used is Moderated Regression Analysis (MRA).

      Based on the results of the analysis found that Participatory Budgeting has a positive and significant effect on Budgetary Slack with a regression coefficient of 0.328 and a significance value of 0,000 <0.05. Budget Emphasis has a positive and significant effect on Budgetary Slack with a regression coefficient of 0.215 and a significance value of 0.006 <0.05. Self Esteem cannot weaken the relationship of Participative Budget with Budgetary Slack with the results of the calculation of the regression coefficient of -0.035 and the significance value of 0.635> 0.05. Self Esteem can weaken the relationship of Budget Emphasis with the Budgetary Slack with the results of the calculation of the regression coefficient of -0.189 and the significance value of 0.011 < 0.05. This shows that the higher the Participatory Budget and Budget Emphasis, the higher the level of Budgetary Slack and the existence of a high Self Esteem will weaken the relationship between Budget Emphasis and Budgetary Slack, but Self Esteem cannot affect the relationship between Participative Budget and Budgetary Slack .
PENGARUH PEMAHAMAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS KEUANGAN PADA PEMERINTAH KABUPATEN GIANYAR
Authors: Indraswarawati Sang Ayu Putu Arie , Putra Cokorda Gde Bayu , Manggala I Putu Teresna Jaya
Published: April 2020

Research conducted aims to get a clear of financial accountability seen from the understanding of the financialaccounting system in the Gianyar Regency Government, getting an idea of financial accountability seen from the activity control, try to give suggestions that can help the Gianyar Regency Government in solving the problems faced, especially the problems studied, namely the influence of understanding the regional financial accounting system and control activities on financial accountability in Gianyar Regency Government. The result of overall lregression analysis indicate that 66,2% of the independent variables can be explained by the depemdent variable, while the remaining 33,8% is explained by other factors or variable,
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN GIANYAR
Authors: Ayu Putu Cita , Kusumawati Ni Putu Ayu
Published: April 2020

This study aims to determine the effect of the application of accrual-based government accounting standards, human resource competencies and internal control on the quality of financial statements of the Gianyar Regency government. The type of data used in this study is a type of quantitative data while the data sources used in this study are primary and secondary data sources. The population used in this study was 36 departments in the Gianyar Regency Regional Organizations Organization. The sample in this study used a purposive sampling method, with a sample of 91 respondents working in the finance department. Data was collected using the questionnaire method. The data analysis technique used in this study is multiple linear regression analysis. The results showed that the application of accrual-based government accounting standards, human resource competence and internal control had a positive effect on the quality of local government financial reports in Gianyar Regency. This shows that the higher the application of accrual-based government accounting standards, human resource competencies and internal control, the higher the quality of local government financial reports in Gianyar Regency.
Influence of Selected Institutional and Technological Factors on the Adoption of Sustainable Agriculture Technologies in Maize Farming in Mzimba South, Malawi
Authors: Austin Banda Owen , Ongalo Udoto Maurice , Kipkemoi Ng’eno Joel
Published: April 2020

Sustainable Agriculture Technologies (SATs) significantly contribute to addressing the negative effects of land degradation, poor soil health and climate variability in the agriculture sector. Despite efforts made by different stakeholders in promoting SATs to improve maize productivity in Mzimba South in Malawi, the adoption of the technologies among small-scale farmers remains unsatisfactory. As a result, most of the farmers continue to realize low maize yields. A survey was conducted from July to September 2019 to investigate the influence of selected institutional and technological factors on the adoption of SATs in maize farming among the small-scale farmers in Mzimba South. A multi-stage sampling procedure was used to select a representative sample of 132 small-scale maize farming household heads. Data was collected using a researcher-administered questionnaire. Multivariate probit, ordered probit and ordinary least square (OLS) models were applied to determine the influence of the selected factors on the adoption of SATs at α level of .05 using STATA and SPSS. Qualitative data was analyzed by a deductive approach, in which responses were categorized and summarized under the related themes. The study established that the adoption of SATs was significantly influenced by membership in farmer organizations (FOs), access to extension services, and the levels of relative advantage and complexity associated with the SATs. The findings of the study implied that the Government of Malawi and relevant stakeholders in the agriculture sector need to train and recruit more extension field staff to improve coverage and frequency of extension services delivery on sustainable agriculture. The stakeholders should also promote affiliation of the small-scale farmers to FOs to improve access to agricultural extension services and production resources on sustainable farming. In addition, efforts should be made to develop and promote affordable mechanization options for reducing farm drudgery associated with the implementation of SATs. Furthermore, the Government of Malawi should facilitate the formulation, enactment, and enforcement of local by-laws for safeguarding the SATs and their related inputs (or raw materials) against vandalism, livestock damage, and bushfires.
Alinhamento organizacional para a implementação de estratégias
Authors: Monteiro de Barros Luís Alberto , Santos Antonio Max Martins dos
Published: April 2020

Muitas estratégias organizacionais fracassam por dificuldades na execução, havendo ampla produção bibliográfica que associa a eficácia da implementação estratégica à gestão do alinhamento organizacional. Essa base teórica, entretanto, apresenta-se esparsa entre diferentes abordagens e insuficientemente organizada para orientar a aplicação prática e bem-sucedida desse conhecimento durante a execução das estratégias. O objetivo da presente pesquisa, portanto, consistiu na proposição de um modelo teórico de pesquisa que consolidasse indicadores de como o alinhamento estratégico contribui para a eficácia da implementação de estratégias organizacionais, arranjado em categorias de recomendações da literatura, a fim de viabilizar estudos acadêmicos futuros. Trata-se de uma investigação exploratória, bibliográfica e bibliométrica, que aplicou método de revisão sistemática da literatura, com a utilização de técnicas qualitativas e quantitativas de análise e síntese do material coletado a partir da base de dados do Portal de Periódicos da CAPES, referentes a publicações catalogadas no período de 1990 a 2017. Os trabalhos realizados permitiram constatar que há diversas abordagens teóricas do tema alinhamento estratégico, que apresentam divergências, mas também convergências em seus escopos, estas especialmente nos textos das áreas da tecnologia da informação e da administração, as quais sugerem que o alinhamento consiste em um meio através do qual se pode alcançar a eficácia da implementação da estratégia, e foram a base para a elaboração do inédito modelo teórico proposto ao final, que elenca indicadores de eficácia em quatro dimensões de alinhamento: recursos e capacidades; ações; controles; e desenho organizacional.
COMPETÊNCIAS EMPREENDEDORAS EM ARTESÃOS NO ALTO DO MOURA EM CARUARU (PE)
Authors: Silva Niedja Cecília de Freitas , Xavier Filho José Lindenberg Julião , Damascena Elielson Oliveira
Published: April 2020

Esta pesquisa tem por objetivo analisar como as competências empreendedoras estão presentes nos artesãos da comunidade do Alto do Moura em Caruaru-PE. O estudo se ancorou nas competências empreendedoras citadas por Lenzi (2008) que as divide em três conjuntos de ações: Realização, Planejamento e Poder. A pesquisa classifica-se como descritiva e, quanto aos procedimentos técnicos um levantamento que contou com 20 respondentes. O instrumento de coleta de dados foi um questionário estruturado a partir do qual se constatou que toda a população estudada possui as competências empreendedoras em nível de desenvolvidas ou em desenvolvimento (>12), destacando-se as competências persistência, independência e autoconfiança e o conjunto de poder, representando as maiores pontuações, indicando estarem mais desenvolvidas que as demais competências, enquanto a competência correr riscos calculados e o conjunto de planejamento apresentaram menores índices de desenvolvimento entre os respondentes.
MEU ESPELHO TEM DUAS FACES: UMA ORDENA A PENSAR E A OUTRA A AGIR
Authors: Sousa Antônia Márcia Rodrigues , Bizarria Fabiana Pinto de Almeida , Lima Alexandre Oliveira
Published: April 2020

Este caso para ensino relata a história de um jovem empreendedor, 35 anos, diretor administrativo do grupo Luciano Feijão, considerado um dos maiores grupos de educação do Estado do Ceará, Brasil. Mesmo com a oportunidade de gerenciar a empresa da família, o empreendedo pedagogo, decidiu alinhar sua vida profissional há duas linhas gerenciais, os negócios da família e a criação de sua empresa, a Livraria Pensar, fundada em 2013, em um Shopping Center na cidade de Sobral, interior do Estado. Em três anos de funcionamento a Livraria teve expansão, com o lançamento da segunda unidade no centro de Sobral. A visibilidade e a alta rentabilidade do negócio tem despertado análises em torno da Livraria tornar-se uma franquia. Nesse sentido, dados foram coletados por meio de entrevista semiestruturada com o empreendedor-gestor, afim de compreender os desafios do empreendimento e as decisões de seu gestor e análise documental. Como caso de ensino, sugere-se sua utilização em curso de graduação em Administração ou áreas afins, especificamente nas disciplinas de Empreendedorismo, Tomada de decisão e Processo decisório. Acredita-se que o caso favorece reflexão sobre a teoria em contextos de prática gerencial, ao passo que favorece compreensão sobre características do empreendedorismo e tomada de decisão em ambiente competitivo, à exemplo do mercado educacional
Avaliação da gestão comercial nas MPEs no sudoeste do Paraná
Authors: Buffon Gabriela , Corte Greice Morais Dalla , Melo Edson Santos
Published: April 2020

O mercado está cada vez mais competitivo e desafiador, sendo fundamental para as empresas a utilização de estratégias para se manter em atividade e promover o seu crescimento. Diante disso, este artigo tem como objetivo principal verificar se as empresas de pequeno porte do Sudoeste do Paraná adotam ferramentas estratégicas de gestão comercial. A metodologia consistiu na aplicação de questionário, com perguntas voltadas a ações estratégicas de pré-venda, venda e pós-venda. Os resultados indicam que, no geral, há aplicabilidade de ferramentas de gestão comercial nas empresas. Porém, verificaram-se falhas por parte de algumas empresas durante a pré e pós-venda, implicando que os esforços dispendidos pelas mesmas, nessas etapas, podem não gerar os resultados esperados.
Um ensaio sobre a ineficácia da política pública vinculada ao Microempreendedor Individual [MEI]
Authors: Ciccarino Irene , Teixeira Ana Christina Celano , Moraes Ana
Published: April 2020

O Microempreendedor individual - MEI – permite uma faixa de tributação mais baixa e um processo mais simples de cadastro online para formalização de negócios. Basicamente, espera-se que dois efeitos sejam percebidos: 1) estimular o microempreendedorismo e 2) estimular a formalização do trabalho. Sua divulgação é baseada na construção de uma linguagem positiva a partir da subjetividade do tema empreendedorismo – o herói, aquele que veio de baixo e subiu na vida, enfatizando apenas os benefícios dessa formalização. Este ensaio teórico analisa os aspectos socioeconômicos e trabalhistas do MEI, como política pública, promovendo uma discussão crítica sobre o aparentemente inofensivo incentivo à formalização do trabalhador autônomo. A figura do MEI está mais próxima de uma mercantilização do trabalho do que de uma política de assistência social ou de desenvolvimento econômico (Corseuil, Neri, & Ulyssea, 2014; Salgado, 2012). Para se enquadrar na primeira, deveria prover uma resposta às necessidades humanas de forma integral, de maneira preventiva e protetiva, (BRASIL MDS, 2005; BRASIL, 2013). No entanto, cria um processo de individualização da responsabilidade pelo desemprego, que ao deixar de ser uma questão coletiva e complexa, desobriga governo e a sociedade de tratá-la. Seu único efeito é basicamente laboral, sem grande expressividade na geração de novos postos de trabalho (SEBRAE, 2017).  Por se tratar de um tema complexo e inter-relacionado com questões sensíveis tais quais emprego, desigualdade social, bem-estar social, economia, configura uma discussão de interesse público e acadêmico que deve ser levada à diante.
Análise de prioridades de melhoria em relação à satisfação dos clientes de um mercado por meio de dois modelos de mensuração
Authors: Bogler Tavares Milena Fernanda , Walter Silvana Anita , Soares Mario Luiz , Brenzan Cinara Manzano
Published: April 2020

Este artigo tem por objetivo analisar as prioridades de melhoria em relação à satisfação dos clientes de um mercado através do uso de dois modelos de mensuração: o Modelo Kano e a Matriz de Importância x Desempenho observando as diferenças entre eles, objetivando considerar alguns pontos da empresa que podem ser explorados como diferenciais para elevar a satisfação dos clientes. Para tanto, 18 atributos foram analisados de forma quantitativa, com uma amostra de 185 clientes. Alguns atributos prioritários para melhoria foram identificados no mercado, como variedades de produtos, promoções e qualidade dos produtos do açougue. Os resultados demonstram que a utilização conjunta dos modelos proporcionou maior qualidade na análise dos dados para a tomada de decisão.
O processo de gestão em uma empresa familiar
Authors: Dos Santos Ana Carla Teixeira , Andrade Áurea Lúcia Silva
Published: April 2020

No Brasil a maioria dos empreendimentos são familiares e não possuem gestão profissional. Isto explica, em partes, o insucesso destas empresas, o que torna relevante pesquisas sobre o processo de gestão de empresas familiares. A presente pesquisa pode ser classificada como qualitativa descritiva e possui como método de abordagem um estudo de caso na Empresa Savana Serviços, localizada na cidade de Araxá - MG, e tem como objetivo geral investigar como se dá o processo de gestão de uma empresa familiar. Por meio de análise de conteúdo temática as entrevistas foram analisadas e os dados discutidos à luz do referencial teórico. A pesquisa comprovou o papel do fundador na evolução da Savana Serviços. A gestão da empresa é compartilhada entre pai, filha e genro. A empresa não possui um organograma formal, mas há uma divisão informal de responsabilidades. Observou-se que a Empresa Savana cresceu conforme os membros da família perceberam oportunidades e ajustaram a empresa para transformar estas oportunidades em negócios. A experiência do fundador é valorizada pelos membros familiares presentes na gestão e a vivência no dia a dia da empresa é fator importante na gestão da empresa Savana.
PERBANDINGAN ANGKA KEKAMBUHAN BACTERIAL VAGINOSIS ANTARA TERAPI METRONIDAZOLE TUNGGAL DENGAN KOMBINASI METRONIDAZOLE DAN PROBIOTIK: METAANALISIS
Authors: Ardianti mitavania Risna , Denas Azami
Published: April 2020

ABSTRAK

Tujuan: Membandingkan angka kekambuhan pengobatan Metronidazole tunggal dibandingkan kombinasi Metronidazole dan Probiotik pada Bacterial Vaginosis (BV).

Metode: Pencarian data dilakukan pada database kedokteran (PUBMED, Cochrane Database) dengan menggunakan kata kunci: (1) bacterial vaginosis [judul] DAN (2) Metronidazole single THERAPY [judul] DAN Combination THERAPY Metronidazole and Probiotik [judul]. Kriteria inklusi: studi acak terandominasi, wanita BV usia reproduksi (18-50 tahun) dengan Nugent Score 7-10, intervensi yang diteliti Terapi Metronidazole tunggal dan terapi kombinasi Metronidazole dan probiotik, seluruh makalah terinklusi dapat diakses penuh, dan data dapat dianalisis secara akurat. Dilakukan perbandingan menggunakan analisis narasi dan meta-analisis (RevMan).

Hasil: Didapatkan tiga studi sesuai kriteria inklusi. Pada studi Anukam 2006 disimpulkan bahwa angka kekambuhan BV pada kelompok terapi Metronidazole tunggal yaitu sebesar 17/65 (26,1%). Pada studi Bradshaw, angka kekambuhan BV pada kelompok Metronidazole tunggal sebesar 39/150 ( 26% ), sedangkan pada kelompok kombinasi sebesar 28/150 (18,67%). Pada studi Heczko, angka kekambuhan BV pada kelompok Metronidazole tunggal sebesar 15/81 (18,5 %) dan pada kelompok terapi kombinasi sebesar 22/73 (30,1%). Secara keseluruhan angka kekambuhan BV dengan terapi Metronidazole tunggal adalah 71/291 (24,3%) dibandingkan dengan terapi kombinasi sebesar 50/288 (17,36%).

Kesimpulan: Secara keseluruhan angka kekambuhan BV dengan terapi terapi kombinasi Metronidazole dan Probiotik didapatkan perbedaan yang signifikan bila dibandingkan dengan terapi Metronidazole tunggal (Z = 2,04; p<0,04).
Experimental and Numerical Investigation of the Loss Coefficient of a 90° Pipe Bend for Power-Law Fluid
Authors: Bíbok Máté , Csizmadia Péter , Till Sára
Published: April 2020

This study presents an investigation on the flow of two non-Newtonian fluids. These materials can be found in industrial environment, such as pharmaceutical and food industries, and also in wastewater treatment. In industrial environment, these fluids are usually driven by pumps between two workstations in the system, which represents a significant proportion of the costs. In order to operate the system cost-efficiency and environment friendly accurate sizing is necessary, which requires data on the hydraulic resistance of the elements. In the case of Newtonian fluids, these parameters are well-known. However, the non-Newtonian fluids have a considerably narrower literature, so laboratory and numerical tests are desirable. In our work, the hydraulic losses of two real non-Newtonian fluids were studied which can be described with the power law rheological model. These studies included laboratory measurements and numerical simulations (Computational Fluid Dynamics, CFD), respectively. We investigated the friction factor of a straight pipe and loss coefficient of an elbow (R/D=2). The calculations were validated with our laboratory measurements and compared with the literature. Furthermore, the flow pattern in the pipe bend was also examined. The study presents the applicability and importance of the modification of the Reynolds number. Furthermore, the velocity profiles and the secondary flow structure in the elbow are also presented.
Morphological Characterization and Diversity of T. Aman Rice Germplasm of Bangladesh
Authors: Ahmed MS , Rashid ESMH , Akter N , Khalequzzaman M
Published: April 2020

Fifty-four T. Aman rice landraces were studied for 11 morphological and yield contributing characters at Bangladesh Rice Research Institute during T. Aman 2016 season. The largest variation was observed for yield per hill with 53.6% CV, followed by 1000 grain weight (29.9), number of effective tillers per hill (22.8), culm diameter (18.8), leaf width (18.4), leaf length (18.1) and days to maturity (6.7) respectively. The longest leaf was recorded as 82.2 cm and that of culm diameter as 7.57 mm, grain length as 7.2 mm and LB ratio as 3.48. The shortest days to maturity (110 days) was observed in Kajal lata and plant height (86.6 cm) in Haijam. Indursail possessed the longest panicle (31.6 cm) and the highest yield per hill (24.3 g). Based on D2 values, all the germplasm were grouped into 15 clusters using Mahalonobis D2 statistic. The maximum numbers of germplasm (7) were grouped into the clusters IV with VI, whereas clusters III and XIII contained the minimum (1). The highest intra-cluster distance (1.0) was found in cluster II and the lowest (0.0) in clusters III and XIII, respectively. The inter-cluster D2 values ranged from 19.2 to 0.6 indicating wide range of diversity among the germplasm. Cluster XIII showed the highest leaf length (82.2 cm) and culm diameter (6.5 mm), cluster IX the highest effective tillers per hill (13), cluster II the lowest days to maturity (117), cluster XV the highest grain length (6.1 mm) and cluster I the highest grain LB ratio (2.97), while cluster VIII showed the highest yield per hill (22.0 g), panicle length (28.8 cm) and 1000 grain weight (25.2 g), respectively. Finally, the germplasm under clusters VIII may be selected for crossing with the germplasm from clusters XIII, IX, II, XV and I for developing high yielding varieties with improved panicle length, effective tillers per hill, growth duration and grain type.

Bangladesh Rice j. 2018, 22(2): 13-22
Effect of Planting Time on Sheath Blight Disease of Rice in Bangladesh
Authors: Parveen S , Bhuiwan MR , Khan MAI , Ali MA
Published: April 2020

Sheath blight (ShB) caused by Rhizoctonia solani is one of the major disease of rice (Oryza sativa L.) in Bangladesh. Effect of planting time on ShB disease of BRRI dhan49 was observed at the experimental plots of Bangladesh Rice Research Institute, Gazipur. Two field experiments were conducted to develop management strategy for controlling ShB during T. Aman 2010-11 seasons. Four planting dates viz. 15 July, 30 July, 15 August and 30 August were imposed to record the effect of planting time on incidence and severity of ShB disease on BRRI dhan49. Significant differences on the Relative Lesion Height (RLH) among the treatments were observed during both 2010 and 2011 seasons. For both the seasons, the highest RLH was recorded in plots transplanted on 15 August (62.1% in 2010 and 61.2% in 2011) because of the remaining high temperature, rainfall and humidity and the lowest in plots transplanted on 30 July (19.4% for both). Similarly, the maximum severity score was recorded in 15 August transplanting (7) and the minimum in 30 July (1) respectively. Percent disease index (PDI) was also varied significantly among the treatments for both the seasons. During both the years, the maximum PDI was recorded in 15 August (76.5 and 75.2% respectively) and the minimum in 30 July transplanting (20.4 and 20.1 respectively). However, the highest number of filled grains panicle-1 was counted in 30 July (151), followed by15 July transplanting (145) during 2010. But, it was the highest in 30 July (141), followed by 15 August transplanting (136) during 2011. Again for both the seasons, the lowest filled grains panicle-1 was recorded in 30 August transplanting (116 and 127). Similarly for both the years, the maximum grain yield was observed in 30 July (6.29 and 5.82 t ha-1 respectively), followed by 15 July (5.67 and 5.17 t ha-1) and the lowest in 30 August transplanting (3.80 and 4.27 t ha-1 respectively). However, 1000 grain weight was 20 g in each date of transplanting during both the seasons. Finally, Integrated Disease Management (IDM) packages need to be developed by using appropriate planting time, cultural practices and fungicides to control ShB disease of rice.

Bangladesh Rice j. 2018, 22(2): 55-62
Integrated Effects of Poultry Manure and Chemical Fertilizer on Yield, Nutrient Balance and Economics of Wetland Rice Culture
Authors: Rahman F , Hossain ATMS , Islam MR
Published: April 2020

Field trials were conducted for two years to evaluate the integrated effect of poultry manure (PM) and chemical fertilizers on yield, nutrient balance and economics of rice at BRRI, Gazipur (AEZ-28 and land type- High Land) during Boro 2009 to T. Aman 2010. Eight treatment combinations, where PM @ 1, 2, 3 t ha-1 with IPNS (Integrated plant nutrient system) based dose and PM @ 1, 2, 3 t ha-1 with 50% STB (soil test based) dose along with a control and 100% STB chemical fertilizer were tested. Immediate effects of manure and fertilizer were evaluated in Boro season and residual effects were observed in the following T. Aman season. Application of PM @ 2 t ha-1 with IPNS based chemical fertilizer or PM @ 3 t ha-1 with 50% STB dose gave higher grain yield in Boro season. Some residual effects in the succeeding T. Aman rice were observed where PM was used @ 3 t ha-1. The highest net return was obtained with 3 t PM ha-1 with 50% STB dose. A positive nutrient balance of phosphorus and sulfur were observed in PM and chemical fertilizer treated plots.

Bangladesh Rice j. 2018, 22(2): 71-77
Variability Assessment of Different Maintainer Lines for Hybrid Rice Development Based on Qualitative Traits
Authors: Lipi LF , Hassan MJ , Akter A , Biswas PL , Kulsum MU , Ansari A , Islam MZ
Published: April 2020

The assessment of genetic diversity among nineteen maintainer lines was studied based on thirteen qualitative traits. The single linkage clustering, morphological dendogram were performed to assess the traits. Most of the traits showed variation in different maintainer lines except auricle colour. On the basis of flag leaf attitude, a maximum four groups were formed with erect, semi-erect, horizontal and descending type leaf angle. The maintainer line BRRI20B has awn tip, which is unique from the rest of the studied maintainer lines. Nineteen maintainer lines were grouped into four different clusters and a considerable level of variability was displayed for most of the traits examined. The clustering pattern revealed, cluster I was the largest and consisted seven maintainer lines. Among them maintainer lines BRRI52B and BRRI60B were the most closely associated. Cluster II represent diverse sources materials and its revealed non-correspondence of geographic diversity with genetic divergence. Thus the cluster analysis has revealed the genetic variation and the traits contributing for the variation. Hence, this maintainer lines can be utilized for trait improvement in breeding programmes for the traits contributing for major variation.

Bangladesh Rice j. 2018, 22(2): 79-87
Effects of high temperature on the eggs of Aedes aegypti (L.) and subsequent stages developed therefrom
Authors: Khan Humayun Reza , Rahman Farjana
Published: April 2020

The eggs laid by the emerged Aedes aegypti (L.) (Diptera: Culicidae) females were treated with high temperature at 35ºC at different exposure periods, viz., half an hour, one, two, four, eight and 24 hours, separately along with their control. At different exposure periods at 35ºC and control - the percentage of egg hatching ranged from 59 to 97; larval and pupal mortality ranged from zero to 12 and 3 to 14 per cent, respectively. Larval and pupal periods were 76 to 115 and 33 to 42 hours, respectively. Lengths of 2nd, 3rd, 4th instars were 3.615 to 4.518; 5.575 to 6.455 and 7.13 to 7.62 mm, respectively. Mean diameters of the head capsule of 1st, 2nd, 3rd and 4th instar larvae were 0.243 to 0.336, 0.387 to 0.476, 0.644 to 0.695 and 0.723 to 0.907 mm, respectively. Length of the cephalothorax of pupae was 1.49 to 1.907 mm. Body lengths of male and female adults were 2.9 to 3.00 and 3.33 to 3.51 mm, respectively.

Dhaka Univ. J. Biol. Sci. 22(1): 9-20, 2013 (January)
Regeneration of inorganic nutrient in sediment water interface by Pseudomonas perfectomarina
Authors: Karim Md Abdul , Fukami Kimio
Published: April 2020

Pseudomonas perfectomarina was isolated from a eutrophic bottom environment and introduced to stimulate heterotrophic and decomposing activities. The bacterial cells re-suspension was added to the experimental system after absorbing with porous substrates. The strain enhanced net regeneration of dissolved inorganic nitrogen and inorganic phosphorus from the sediment by two to fivefolds at different temperatures. The bacteria P. perfectomarina enhance net regeneration of 83.20, 148.08, 127.58 and 193.31 μM dissolved inorganic nitrogen and 14.12, 13.24, 14.43 and 23.21 μM dissolved inorganic phosphorous from the sediment at 20, 23, 24 and 26ºC, respectively. Results suggested that the application of P. perfectomarina with substrates would be promising for improvement of eutrophic sediment water interface during summer.

Dhaka Univ. J. Biol. Sci. 22(1): 21-28, 2013 (January)
A taxonomic study on the angiosperm flora of Trishal Upazila, Mymensingh
Authors: Rahman M Oliur , Alam Md Tauhidul
Published: April 2020

Trishal Upazila has been floristically explored to make an inventory, identify and document the angiosperm flora. A total of 209 species under 171 genera and 69 families have been identified. Magnoliopsida (Dicots) is represented by 163 species distributed in 133 genera and 54 families, and Liliopsida (Monocots) is constituted by 46 species under 38 genera and 15 families. In Magnoliopsida Asteraceae with 12 species and in Liliopsida Poaceae with 11 species is found as the largest family. The genus Ficus and the genus Fimbristylis stand the first position, respectively in dicots and monocots. Herbs are represented by 124 species, shrubs by 36 species and trees by 49 species.

Dhaka Univ. J. Biol. Sci. 22(1): 63-74, 2013 (January)
Impact of birth complication and early medical illness on cognitive abilities and academic attainment of children and adolescents
Authors: Parvin Mst Afroza , Islam Shaheen
Published: April 2020

The study focused on birth complication and early medical illness as detrimental developmental factors having adverse impact on children and adolescents’ cognitive abilities and academic attainment. To assess cognitive abilities Wechsler Intelligence Scale for Children - Fourth edition (WISC-IV) was administered on 44 (26 boys, 18 girls) students of primary and secondary level schools of Dhaka city. The performance of last two consecutive school examinations was taken as a measure of academic attainment. The results revealed that higher percentages of students who had serious medical illness during early childhood demonstrated poor academic attainment. It has also revealed significant difference in students’ working memory as well as verbal working memory in terms of academic achievements and serious medical illness during childhood. The results of this study have implications for early screening of children with developmental risk factors for early identification of possible poor cognitive abilities and poor academic attainment.

Dhaka Univ. J. Biol. Sci. 22(2): 109-117, 2013 (July)
Haematology of air breathing mud eel, Monopterus cuchia (Hamilton, 1822) of Mymensingh and Kishoreganj districts of Bangladesh
Authors: Salehin AFM Nazmus , Mandal Shankar Chandra
Published: April 2020

Haematological profile of air breathing mud eel, Monopterus cuchia (Hamilton) from Mymensinghh and Kishoreganj were determined in the present study. Erythrocytes, lymphocytes, monocytes, neutrophils, eosinophils and platelet were evaluated. Significantly higher (p < 0.05) haemoglobin (Hb) concentration was found in air breathing mud eel of Kishoreganj than that of Mymensinghh area. The haematocrit (HCT), erythrocyte sedimentation rate (ESR), total red blood cells (TRBC), mean corpuscular volume (MCV), mean corpuscular haemoglobin (MCH), mean corpuscular haemoglobin concentration (MCHC), total white blood cells (TWBC), lymphocytes, neutrophils, monocytes, eosinophils did not show any significant difference. Findings of the present study showed little variation of haematological profile in air breathing mud eel sampled from Mymensinghh and Kishoreganj.

Dhaka Univ. J. Biol. Sci. 22(2): 127-134, 2013 (July)
Role of maternal cortisol hormone on gene regulation of zebrafish (Danio rerio, F. Hamilton, 1822)
Authors: Rabbane Md Golam , Rahman Mohammad Shamsur , Hossain Anwar
Published: April 2020

This study was conducted to investigate the role of cortisol, a steroid hormone on the gene expression during embryogenesis of zebrafish (Danio rerio). Gene expression analyses were performed using microarray hybridization. A total 80 genes were found to be up-regulated and 36 genes were down-regulated at 24 hrs post fertilization (hpf) when the fertilized eggs were treated with cortisol hormone. These findings suggest that substantial changes in the responsiveness to maternal cortisol may occur at early developmental phase.

Dhaka Univ. J. Biol. Sci. 22(2): 135-144, 2013 (July)
Assessment of soil quality in Bangladesh with organic carbon as the indicator property
Authors: Hussain MS , Uddin MJ , Mohiuddin ASM
Published: April 2020

In recent years, soil quality has become a burning issue in the management of agricultural lands all over the world. A lot of information on soil quality are available, presently most of which have been done by the soil scientists of the developed world. There exists no direct method of determining soil quality. Light on soil quality can be shed with the help of some key soil properties called indicators of soil quality. Organic matter in soil has assumed a central position in determination of soil quality. Unfortunately till to date, no serious thinking on soil quality has been attempted in Bangladesh. In this paper, an attempt has been made to report the results of assessment of soil quality using organic carbon as the indicator property. Results show that there is no significant change of organic matter contents in the studied soil over the years.

Dhaka Univ. J. Biol. Sci. 22(2): 163-174, 2013 (July)
Decomposition and nutrient release of sal leaf litter as influenced by legume leaf litter of the sal forests
Authors: Sultana Tania , Hossain Mohammad Zabed , Ahmed Ashfaque , Hoque Sirajul
Published: April 2020

Abstract not available

Dhaka Univ. J. Biol. Sci. 22(2): 183-186, 2013 (July)
Cuenca Toribio, José Manuel: «La Historia como elucidación» (Recensión)
Authors: Baena Enrique
Published: April 2020

Recensión sobre la obra de José Manuel Cuenca Toribio «La Historia como elucidación»
Marina, José Antonio y Rodríguez de Castro, María Teresa: «La conspiración de las lectoras» (Recensión)
Authors: Marañón Gómez Raquel
Published: April 2020

Recensión sobre la obra de José Antonio Marina y María Teresa Rodríguez de Castro «La conspiración de las lectoras»
Escuín Palop, Catalina: El Parlamento en el Derecho (Recensión)
Authors: Navarro Ruiz José Carlos
Published: April 2020

Rencesión sobre la obra: ESCUÍN PALOP, Catalina: El Parlamento en el Derecho. Madrid, Congreso de los Diputados, 2008, 317 pp.
Fernández-Palacios Martínez, Miguel: Rey, Constitución y Política Exterior
Authors: Fernández-Fontecha Torres Manuel
Published: April 2020

Recensión sobre la obra: FERNÁNDEZ-PALACIOS MARTÍNEZ, Miguel: Rey, Constitución y Política Exterior.
García Mexía, Pablo; Rodríguez-Arana, Jaime (dir.), y Hernando Masdeu, Javier (coord.): La Técnica Normativa: Una necesidad para la realización de la justicia
Authors: Ripollés Serrano María Rosa
Published: April 2020

Recensión de la obra: GARCÍA MEXÍA, Pablo y RODRÍGUEZ-ARANA, Jaime (dir.), y HERNANDO MASDEU, Javier (coord.): La Técnica Normativa: Una necesidad para la realización de la justicia. Fundación Universitaria San Pablo CEU, Madrid, 2010, 300 pp.
Camisón Yagüe, José Ángel: La participación directa e indirecta de los parlamentos nacionales en los asuntos de la Unión Europea, Departamento de Publicaciones del Senado, Madrid, 2010. 848 pp.
Authors: Sánchez Mora Francisco Javier
Published: April 2020

Recensión sobre la obra: CAMISÓN YAGÜE, José Ángel: La participación directa e indirecta de los parlamentos nacionales en los asuntos de la Unión Europea. Departamento de Publicaciones del Senado, Madrid, 2010. 848 pp.
Del Moral Ruiz, Joaquín; Pro Ruiz, Juan, y Suárez Bilbao, Fernando: Estado y territorio en España (1820-1930)
Authors: Arnaldo Alcubilla Enrique
Published: April 2020

Recensión de la obra: DEL MORAL RUIZ, Joaquín; PRO RUIZ, Juan, y SUÁREZ BILBAO, Fernando: Estado y territorio en España (1820-1930). Editorial Catarata-Universidad Rey Juan Carlos, Madrid, 2007 (677 pp.).
TZVETAN TODOROV: Los enemigos íntimos de la democracia Galaxia Gutenberg, Círculo de Lectores, Barcelona, 2012 (203 pp.)
Authors: De la Peña Rodríguez Luis
Published: April 2020

Recensión sobre la obra: TZVETAN TODOROV: Los enemigos íntimos de la democracia
GONZÁLEZ-TREVIJANO SÁNCHEZ, Pedro: (dir. y coord.) et alter: Comentarios a la Constitución de la República Dominicana, Editorial La Ley y Universidad Rey Juan Carlos. Madrid, 2012
Authors: Uribe Otalora Ainhoa
Published: April 2020

Recensiones sobre GONZÁLEZ-TREVIJANO SÁNCHEZ, Pedro: (dir. y coord..) et alter: Comentarios a la Constitución de la República Dominicana
Filiu, Jean-Pierre: la révolution árabe: dix leçons sur le soulèvement démocratique, (la revolución árabe: diez lecciones sobre el levantamiento democrático)
Authors: Daranas Peláez Mariano
Published: April 2020

Recensión de la obra: FILIU, Jean-Pierre: la révolution árabe: dix leçons sur le soulèvement démocratique, (la revolución árabe: diez lecciones sobre el levantamiento democrático)
Horst Möller: La república de Weimar. Una democracia inacabada
Authors: De la Peña Rodríguez Luis
Published: April 2020

Recensión de la obra: MÖLLER, Horst: La república de Weimar. Una democracia inacabada. (Traducción Paula Sánchez de Muniain Cidranes), Editorial Machado, Grupo de Distribución, Madrid, 2012 (437 pp.)
Oreja Aguirre, M., Memoria y esperanza. Relatos de una vida
Authors: Cuenca Toribio José Manuel
Published: April 2020

Recensión sobre la obra: Oreja Aguirre, M., Memoria y esperanza. Relatos de una vida. Madrid, Esfera de los Libros, 2011
República Federal de Alemania. Enmiendas a la Ley Fundamental de 21 de Julio de 2010 (nuevo artículo 91 e) y 11 de Julio de 2012 (artículo 93, aptdo. 1, subaptdo. 4, nueva letra c)
Authors: Daranas Peláez Mariano
Published: April 2020

Reflexiones sobre las Enmiendas a la Ley Fundamental de 21 de Julio de 2010 y 11 de Julio de 2012
Barrat i Esteve, Jordi y Fernández Riviera, Rosa Mª (coordinadores): El derecho de sufragio y participación ciudadana a través de las nuevas tecnologías
Authors: Marañón Gómez Rafael
Published: April 2020

Recensión sobre la obra: BARRAT I ESTEVE, Jordi y FERNÁNDEZ RIVIERA, Rosa Mª (coordinadores):  El derecho de sufragio y participación ciudadana a través de las nuevas tecnologías.
Ansuátegui Roig, F. J.: «Razón y voluntad en el Estado de Derecho. Un enfoque filosófico-jurídico» (Recensión)
Authors: Mora Sifuentes Francisco M.
Published: April 2020

Recensión de la obra: ANSUÁTEGUI ROIG, Francisco Javier: Razón y voluntad en el Estado de Derecho. Un enfoque filosófico-jurídico, Madrid, Dykinson, 2013, 387 págs.
E. Arnaldo Alcubilla, M. Delgado-Iribarren García-Campero, Ángel J. Sánchez Navarro: «Iniciativa Legislativa Popular» (Recensión)
Authors: García Fernández Lidia
Published: April 2020

Recensión de la obra: ARNALDOALCUBILLA, Enrique; DELGADO-IRIBARREN GARCÍA-CAMPERO, Manuel; SÁNCHEZ NAVARRO, Ángel J.: Iniciativa legislativa popular. La ley – Universidad Rey Juan Carlos.Madrid, 2013, 414 págs.
María Pérez-Ugena Coromina: «La objeción de conciencia entre la desobediencia y el derecho constitucional» (Recensión)
Authors: Merino Merchán José Fernando
Published: April 2020

Recensión de la obra: PÉREZ-UGENA COROMINA, María: La objeción de conciencia entre la desobediencia y el derecho constitucional. Civitas. Thomson-Reuters. Madrid 2015, 202 págs.
Cid Villagrasa, Blanca (dir): «El Parlamento ante los Tribunales» (Recensión)
Authors: Marañón Gómez Raquel
Published: April 2020

Recensión de la obra: CID VILLAGRASA, Blanca (dir.); RECODER VALLINA, Tatiana (coor.); DE ALBA BATARRECHEA, Esther … [et al.]: El Parlamento ante los Tribunales. Asamblea de Madrid. Editorial Aranzadi, 2015, 886 pp.