bluuebunny/crossref_metadata_2025_split huggingface dataset:
Avaliação do nível de aderência da NBC TSP 03 (provisões, ativos e passivos contingentes) em face da convergência internacional da contabilidade pública brasileira
Authors: Nascimento Roberto Sérgio do , Almeida Felipe Sousa , Viotto Ricardo 
Published: December 2019

O processo de convergência das normas de contabilidade do setor público brasileiro aos padrões internacionais encontra-se em fase de implementação desde 2008 com finalização prevista para 2023. Nesse sentido, este trabalho tem como objetivo avaliar o nível de aderência da NBC TSP 03 – provisões, ativos e passivos contingentes – por parte das capitais brasileiras no período compreendido entre 2015 a 2017. Justifica-se o estudo em razão da amplitude continental do país e da diversidade de alterações propostas pelas NBCASP. A metodologia utilizada baseou-se no exame de balanços patrimoniais, notas explicativas, anexos de riscos fiscais (ARF), bem como solicitação de informações concernentes à existência de controles contábeis e extracontábeis para o registro dos ativos e passivos contingentes. O período da coleta se referiu aos anos de 2015 a 2017, sendo os dois primeiros antes da vigência da norma e o último, exercício relativo aos primeiros registros. Os resultados indicam que após a vigência da NBC TSP 03, a representatividade das provisões aumentou (de 15% para 61%) comparado aos passivos contingentes (1% constante). Já a divulgação de informações dos três itens em notas explicativas foi considerada insatisfatória, sendo os ativos contingentes o mais deficitário. Não obstante, há indícios de que a aderência da NBC TSP 03 somente se iniciou face à vigência da norma em 2017 (último ano da pesquisa), muito embora essas disposições já se estejam na terceira edição do MCASP de 2010.
PENGGUNAAN MEDIA TANAM DAN PUPUK ORGANIK CAIR PADA TAHAP AKLIMATISASI TERHADAP PERTUMBUHAN BIBIT ANGGREK BULAN (Phalaenopsis amabilisi) HASIL KULTUR JARINGAN
Authors: Suryani Rini , Sari Mya Novita 
Published: December 2019

Perbanyakan secara kultur jaringan banyak dilakukan untuk memperbanyak bibit Anggrek. Namun demikian tahapan aklimatisasi dalam kultur jaringan merupakan faktor yang sangat penting diperhatikan karena kondisi iklim di rumah plastik sangat berbeda dengan kondisi di dalam botol kultur. Disamping itu media tanam dan pupuk yang diberikan pada tahap aklimatisasi perlu diperhatikan supaya bibit tanaman anggrek bisa tumbuh dan berkembang secara optimal.
Penelitian ini bertujuan untuk mendapatkan media tanam dan mendapatkan pupuk organik cair yang baik pada tahap aklimatisasi terhadap pertumbuhan planlet anggrek bulan (phalaenopsis amabilisi) hasil kultur jaringan. Penelitian ini menggunakan Rancangan Acak Lengkap (RAL) dua faktor dengan 3 ulangan. Faktor pertama adalah media akar pakis, sekam padi, dan kompos kopi. Faktor ke dua adalah kontrol, pupuk cair SUPRA dan Bioto Grow. Variabel yang di amati adalah persentase hidup planlet, pertambahan tinggi tanaman, saat tumbuh daun baru, pertambahan panjang daun, pertambahan jumlah daun, pertambahan diameter batang. Data hasil pengamatan dianalisis dengan menggunakan analisis varian dan melalui uji lanjut BNT. Hasil penelitian menunjukkan bahwa kedua jenis pupuk yang digunakan tidak berpengaruh nyata terhadap pertambahn tinggi planlet, saat tumbuh daun baru, panjang daun, jumlah daun, namun berpengaruh nyata terhadap diameter batang. Ketiga jenis media tanam memberikan pengaruh yang nyata terhadap tinggi tanaman, saat tumbuh daun baru, panjang daun, jumlah daun, dan diameter batang. Sedangkan interaksi pada kedua perlakuan tersebut tidak menujukkan pengaruh yang nyata terhadap semua variabel yang diamati. Penggunaan media yang bagus terlihat pada media kompos kopi dan akar pakis melalui pemberian pupuk cair Bioto Grow.
PENGARUH PENYIPONAN TERHADAP PERTUMBUHAN IKAN LELE SANGKURIANG (Clarias gariepinus) PADA SISTEM BIOFLOK
Authors: Ahmad Nasir , Herdelah Oka , Zulkhasyni Zulkhasyni , Andriyeni Andriyeni 
Published: December 2019

Penelitian ini bertujuan untuk mengetahui pengaruh penyiponan 0%, 15%, 30%, 45%, dan 60% untuk pertumbuhan ikan lele sangkuriang (Clarias gariepinus) pada sistem bioflok. Penelitian dilaksanakan pada bulan April sampai 12 Juni 2016, yang berlokasi di Jl Bukit Barisan Kelurahan Tengah Padang Kecamatan Teluk Segara Kota Bengkulu. Rancangan yang digunakan adalah Rancangan Acak Lengkap (RAL) dengan 5 perlakuan dan 3 ulangan. Perlakuan penyiponan bioflok yang digunakan sebagai berikut : P1= penyiponan bioflok 0%, P2 = penyiponan bioflok 15%, P3 = penyiponan bioflok 35%, P4 = penyiponan bioflok 45% , P5 = penyiponan bioflok 60%. Untuk melihat perbedaan tersebut dilakukan uji BNT. Penyiponan yang berbeda terhadap pertumbuhan ikan lele sangkuriang (Calias gariepenus) pada sistem bioflok berpengaruh sangat nyata terhadap pertumbuhan berat, pertumbuhan panjang, konversi pakan, efisiensi pakan dan kelangsungan hidup ikan lele sangkuriang. Penyiponan terbaik terhadap pertumbuhan ikan lele sangkuriang adalah perlakuan P4 (penyiponan bioflok 45%)
ANALISIS USAHATANI DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN USAHATANI JERUK GERGA DI DESA RIMBO PENGADANG KECAMATAN RIMBO PENGADANG KABUPATEN LEBONG
Authors: Murtiningrum Fery , Silamat Eddi 
Published: December 2019

ABSTRACT

In Bengkulu Province, especially at Lebong Regency is one of the regions which has various potentials that support the national economy, both agriculture, plantation, fisheries, livestock and forestry potential. In agriculture, it is an area that suitable for developing various types of horticultural crops such as gerga oranges, because it is supported by loose and fertile soil conditions and also supported by altitudes ranging from 800-1000 masl. One of the gerga oranges producing areas in Lebong Regency is Rimbo Pengadang Village, Rimbo Pengadang District. Gerga oranges cultivation run by farmers is in accordance with the existing production factors, with the hope that they will get a profitable revenue for their families. This study aims to determine the revenue of oranges farming in Rimbo Pengadang Village, to determine the effect of land area, age, education, and number of family dependents on oranges farming revenue in Rimbo Pengadang Village and to know the development of gerga culture in Rimbo Pengadang Village in the last 5 years. The data used are primary data and secondary data. The data analysis tool used PD = TR - TC, where: Pd = Agricultural revenue (Rp / Ut). TR = Total revenue (Rp / Ut) and TC = Total cost (Rp / Ut). The method used to determine the efficiency of sawn oranges farming used in the formula: R / C Ratio. To examine the factors that influence agricultural revenue, multiple linear analysis was used, with the following formula: From the results of the study, it is known that the average revenue of the orange saw farming business is Rp. 59.759.158,52 per year / UT. With an average revenue of Rp. 80.425.000 per year / UT. For Gerga oranges farming activities, the average cost is Rp. 20.665.841,48 per year / UT. And it found that of the 4 independent variables tested, the land area has a significant effect on revenue with t table> t count, amounting to 2,394. Meanwhile, if the F test carried out together, then the fcount <ftabel was obtained, then Ho was accepted and Ha was rejected. Means together with independent veriabel there was no significant effect on the dependent variable in the revenue case.
Keywords; Farmer Business, Gerga oranges, Rimbo Pengadang
НАЦІОНАЛЬНА АКАДЕМІЯ НАУК УКРАЇНИ -КЛЮЧОВИЙ СУБ'ЄКТ НАУКОВОЇ ДІЯЛЬНОСТІ В УКРАЇНІ
Authors: Христинченко Н. П. 
Published: December 2019

У статті здійснюється розгляд поняття «суб'єкт наукової діяльності», зокрема, дослі­джується Національна академія наук України як суб'єкт наукової діяльності, розкривають­ся її структурні підрозділи, мета та завдання, визначаються основні напрями удосконален­ня правового регулювання її роботи.

The article carried the consideration of the concept of "subject of scientific activity" in particular we investigate the National Academy of Sciences of Ukraine as a subject of scientific activity, revealed its structural divisions, the goal and objectives, identifies the main areas of improvement of legal regulation of its work.
High Throughput and Resource Efficient Pipelined Decoder Designs for Projective Geometry LDPC Codes
Authors: Mitra Ved , Govil Mahesh C. , Singh Girdhari , Agrawal Sanjeev 
Published: December 2019

Projective geometry (PG) based low-density parity-check (LDPC) decoder design using iterative sum-product decoding algorithm (SPA) is a big challenge due to higher interconnection and computational complexity, and larger memory requirement caused by relatively higher node degrees. PG-LDPC codes using SPA exhibits the best error performance and faster convergence. This paper presents an efficient novel decoding method, modified SPA (MSPA) that not only shortens the critical-path delay but also improves the hardware utilization and throughput of the decoder while maintaining the error performance of SPA. Three fully-parallel LDPC decoder designs based on PG structure, PG(2,GF( 2s )) of LDPC codes are introduced. These designs differ in their bit-node (BN) and check-node (CN) architectures. Fixed-point, 9-bit quantization scheme is used to achieve better error performance. Another significant contribution of this work is the pipelining of the proposed decoder architectures to further enhance the overall throughput. These parallel and pipelined designs are implemented for 73-bit (rate 0.616) and 1057-bit (rate 0.769) regular-structured PG-LDPC codes, on Xilinx Virtex-6 LX760 FPGA and on 0.18 μm CMOS technology for ASIC. Synthesis and simulation results have shown the better performance, throughput and effectiveness of the proposed designs.
Investigating the Performances of Direct Torque and Flux Control for Dual Stator Induction Motor with Direct and Indirect Matrix Converter
Authors: Moati Yahia , Kouzi Katia 
Published: December 2019

This work investigates the performances of Direct Torque Control (DTC) of Dual Stator Induction Motor (DSIM) powered by two types of Matrix Converter (MC), namely the direct and indirect MC. To this end, the design of DTC with conventional Direct Matrix Converter (DMC) is firstly presented. Then, in order to illustrate the main feature of Indirect Matrix Converter (IMC) in terms of the output voltages and input currents waveforms, the full steps of IMC are well explained. To discuss the performance of each scheme, both techniques are simulated in the Matlab / Simulink environment for a 4.5 kW DSIM at different operating conditions. The obtained results show that the IMC provides high performance in torque and flux at different conditions and while minimization the Total Harmonic Distortion (THD) in the input current compared by the conventional DMC.
Can the Office Environment Be a Motivator? What Makes a Good Enough Working Environment on the Eve of 2020?
Authors: Frankó Luca , Dúll Andrea 
Published: December 2019

A well-designed office environment is often touted as a key motivator nowdays, although it is not entirely clear how to use it consciously. Our goal was to understand the role of the physical environment in new generation offices and whether it can be a motivator at all. We asked open-office employees to describe the three main criteria of an excellent work environment. We analyzed 509 participants' 1456 answers and classified them into 146 content codes. These content codes were further categorized based on whether they refer to the physical or/and the social environment, as well as along the eight needs Maslow described. 82.07 % of the answers referred to the physical environment, ambient stimuli dominated the sample with 324 mentions under 6 content codes (eg.: bright (128), quiet (69)). The majority (55.59 %) of the responses could be categorized under Maslow’s safety needs, but 14.15 % of them referred to one of Maslow’s growth needs (eg.: plants (26), decoration (21)). Using the intersection of Maslow's and Herzberg's theory, we argue that certain physical environmental aspects can be considered as a hygiene factor, some of them as a motivator. And some of them as both meaning some aspects can be considered on more level from an emotional-motivational perspective. Planning an office is not just an architectural question, but a psychological one as well. In order to design human-focused work places we need to understand the exact role and the layering of the physical environmental aspects.
Peran Kader, Lingkungan Balita, Peran Orang Tua dan Kebutuhan Dasar Balita terhadap Perkembangan Balita
Authors: Trisna S Nurwita 
Published: December 2019

Tujuan untuk mengetahui pengaruh langsung dan tidak langsung serta besaran antara peran kader, lingkungan, peran orangtua dan kebutuhan dasar balita terhadap perkembangan balita. Sample penelitian adalah semua ibu yang memiliki balita di Kelas Baca Anakku Sayang Lenteng Agung Jakarta Selatan tahun 2015 sebanyak 85 orang. Pengambilan data dilakukan dengan memberikan kuesioner, analisa data dengan SPSS 18 dan SmartPLS 2.0. Hasil penelitian didapatkan ada pengaruh langsung antara peran kader terhadap perkembangan balita sebesar 17.58% dengan koefisien 0.207 dan nilai T-Statistic 2.026, ada pengaruh langsung antara peran orangtua terhadap perkembangan balita sebesar 14.91% dengan koefisien 0.178 dan nilai T-Statistic 2.900, ada pengaruh langsung antara lingkungan balita terhadap terhadap perkembangan balita sebesar 19.66% dengan koefisien 0.231 dan nilai T-Statistic 1.981, ada pengaruh langsung antara kebutuhan dasar balita terhadap perkembangan balita sebesar 26.93% dengan koefisien 0.311 dan nilai T-Statistic 4.15, lebih besar dari nilai a=0,05 (>1,96) maka signifikan (positif). Kesimpulannya bahwa variabel kebutuhan dasar balita merupakan faktor paling dominan dalam mempengaruhi perkembangan balita di Kelas Baca Anakku Sayang Lenteng Agung. Diharapkan dapat menambah ilmu pengetahuan dan memenuhi kebutuhan dasar anak meliputi asah, asih dan asuh.
The Effect of Myostatin Gene Polymorphisms onSome Biochemist Traits for Blood in Broiler Chicken
Authors: Habeeb Ismail Ismail , Hussein Mohammed Adnan 
Published: December 2019

This study is conducted at the Poultry Farm of Animal Production Department of College of Agriculture, University of Al-Qadisiyah during the period 9/4/2015 - 20/5/2015 and in a laboratory of molecular genetic analysis of the College of Agriculture, University of Baghdad and Almusayab Bridge Company. The objective of this study is to identify the genotypes for Myostatin gene (GDF-8), and its relationship with physiological traits of broiler chicken. Three hundreds of Ross 308 chicks at day-old were used. The experiment continues until the sixth week of age. Three types of restriction enzymes (Aci I, Bbv I and Bbs I) are used The results of this study could be summarized as follows. The polymorphisms of the Myostatin gene achieves using Restriction enzyme (Aci) are GG, GA and AA respectively. The genotype of Myostatin gene has no effect on biochemical traits during 21 and 42 day, except which the effect of the genotypes of the Myostatin gene on the serum albumin is highly significant (P<0.01) during 21 day. And also the form genotype of the Myostatin gene with Restriction enzyme form (Bbs I) are CC, CT and TT respectively. The genotype of Myostatin gene has no effect on the blood biochemical during 21 and 42 day. The results show that the genotype of the Myostatin gene with Restriction enzyme form (Bbv I) are AA and GA respectively. The effect of has no effect on the blood biochemical during 21 and 42 day.
The Effect of the Degree of Spotting on Some of the Components of Friesian Cows' Milk
Authors: Kawkab Abdul-Hussein Raed 
Published: December 2019

The present experiment has been conducted in the livestock field of the Department of Animal Resources- College of Agriculture /University of Qadissiyah for two months in which 30 Friesian cows are used . Cows are Characterized by varying degree of spotting of scalp skin (white to black). All cows of the experiment have undergone under a single food conditions in order to state the effect of the degree of spotting on some amino acids and fatty milk cows in the experiment. Results of this study show no significant effect of the level of 5% for the characteristic of spotting on any of the amino and fatty acids under the study. The overall average for the essential amino acids is as follows: methionine 0.16 , leucine 0.44 , Isoleucine 0.28 and phenylalanine 0.26 g / 100 g, respectively. While the overall average for the non-essential amino acids: Glutamic 1.38 , Arginine 0.20 , Glycine 0.19 and Glutamine 0.19 g / 100 g, respectively. The overall average of the saturated fatty acids as follows: myristic 1.26, Palmaitic1.22 , Stearic0.65 and Butyric 2.16 g / 100 g, respectively, while the overall average for the unsaturated fatty acids is as follows: linoleic 0.83 , oleic 1.55 , α-linoleic 1.07 and Arachidonic 0.22 g / 100 g on respectively.
Role of Gypsum and Corn Cobs in Linkage of Peds in Cracking Soils
Authors: K. Essa S. , Shaalan Jarallah Raid 
Published: December 2019

To study role of gypsum and corn cobs in linkage of fractions in cracking soils. Three soils (Al-Diwaniya , Al-Wihda and college of Agriculture / Abu Ghraib) were chosen for this study . They were treated with two levels of gypsum (0.5 and 1) % with one level (4%) of corncobs . In this experiment , 2 kg of each studied soil were treated with same levels of corn cobs and gypsum above and incubated at 30 + 2 °C for 90 days and 80% relative moisture content at 33 kpa. And then the soils were sieved with 1 mm sieve to measured the x-ray diffractions . The results showed : The intensity of clay minerals peaks which treated with gypsum and corn cobs were decreased comparing with control sample. We believed that the gypsum should be facculated on clay minerals surfaces and mask them to appear clearly , and suggested that the gypsum was played an important role in conjugated of soil particles. Results of X-ray diffractions showed that there was no evidence of interaction between organic matter (corn cobs) and clay mineral inter layers.
The Effect of Irrigative Quality Water by Addition Various Acids of Growth and Wheat Total (Triticum aestivum)
Authors: A. Al-Khafaji Evan 
Published: December 2019

An experiment has been conducted to study the effect of the quality of irrigation water quality and festination with Potassium and KSC in wheat (Triticum aestivum) cv Moelhu growth productivity. Eight treatments were applied ; irrigation with river water , drainage water , river water plus Potassium humate , river water plus KSC , river water plus Potassium humate plus KSC , drainage water plus Potassium humate , drainage water plus KSC , drainage water plus Potassium humate plus KSC . The treatments are put in completely randomized design with three replications . The parameters measured included ; plant height , spike length , total chlorophyll in SPAD , biological yield , grain yield , harwst index and NPK leaves content . The results show outweigh the treatment of river, the added organic matter type Slphoric acid and type Potassium humateas compared with the other proportion like the rate of chlorophyll in the leaves, while not it's significantly different from the treatment by drainage water that added organic matter to both previous properties, but it's significantly different as compared with it by plant height feature . and the drainage water excelled with added two types of organic matter in the character of the length of the tufts compared with the comparison treatment and treatment of river water that the added matter of both two types of organic material that are used in the experiment.
The Effect of Applying the Bat Guano of Some Yield Traits of Wheat Triticum aestivum L.
Authors: Sarhan Khaleel Sameer 
Published: December 2019

Pot experiment is carried out at the greenhouse belongs to the college of Education-university of Al-Anbar during Winter season 2013/2014 to investigate the effect of application of different levels of bat guano (0, 4 and 8gm) on some yield traits for two bread wheat Triticum aestivum L. Cvs, one is local cv. (Aliz) another one is imported from Australia (Eratom). The experimental treatments are distributed according factorial experiment arrangement using completely randomized blocks with three replicates. Some traits are measured as spikes no per plant, spike length, spike weight, grains nos. per spike and grains weight per pot. Results reveal that bat guano application of 8gm is significantly superior in the average of. It thus could be concluded that the application of bat guano at 8gm alone is the better than 4gm in some traits. However, the genetic affinity of local cv is dominated with 4gm application and of imported cv is to 8gm application. Therefore, it could be recommended to test the application of bat guano on the two cultivars across field environment
Salinity and Compost Amendment Impact on AmidaseActivity in Rhizoshere of Tomato and Beanplants
Authors: K.Al-Rashidi Radhi , S.J.Al-Taweel Luma 
Published: December 2019

The aim of this study was to disclosed the activity of extracellular enzyme (amidase) in vertical and horizontal developing directions of rhizosphere (0-5 and 5-10) cm . The plots experiment was performed in Agriculture college / Al-Qadissiyah University for the spring season 2013 ,the sandy loam soil was used and cultivate Tomato (LycopersiconEsculentum mill) and Bean (Phaseolus Vulgaris L.) plants under salinity levels (without salinity , 6 , 8 and 10) dS.m-1 and compost levels (0,10 and 20)T.h-1 , and their interactions completely randomized design (CRD) was used with six replicates, and the means of treatments were compared by L.S.D test 5% level .
The results were summarized as :
The enzyme activity were increased with increasing of the adding compost level 20Ton.h-1 and its interactions with salinity levels .
The enzymes activity were varied in rhizosphere development directions and the plants were differed in the site of highest activity , the enzyme activity in horizontal rhizosphere development direction was higher than the vertical direction .
The enzyme activity in tomato rhizosphere was higher than bean rhizosphereinall rhizosphere vertical and horizontal directions .
The high inhibitor percent of enzyme activity was at the level of 10 dS.m-1 salinity and the lowest was at the 6 dS.m-1. The inhibition percent were increased in vertical direction of rhizosphere developing (5-10)cm in tomato plant. The adding compost levels were varied by increasing or decreasing of enzyme activity according to rhizosphere development and it sites .