bluuebunny/crossref_metadata_2025_split huggingface dataset:
Effect of Irrigation and Silicon Fertilizer on Total Rice Grain Arsenic Content and Yield
Authors: Stevens William , Rhine Matthew , Vories Earl 
Published: February 2017

Core Ideas
Arsenic content in rice was reduced by not flooding fields.
Silicon fertilizer did not affect arsenic content in rice.
Cultivar and hybrid selection did not affect rice arsenic content.
Field tests were conducted at three locations for 2 yr with rice grown with different irrigation systems and rates of calcium silicate fertilizer to determine the effects on brown rice arsenic (As) levels and rice yields. Irrigation systems were sprinkler irrigated using a center‐pivot system, intermittent flooding, and continuous flooding beginning at the first‐tiller rice growth stage. Pelletized calcium silicate fertilizer, a byproduct from steel mills, was applied at 0, 121, and 242 kg Si ha−1 in subplots to bare soil and incorporated. After harvest, rice was de‐hulled to make brown rice grain and tested for total As content. Silicon (Si) fertilizer and cultivar/hybrid selection did not impact rice grain As levels in any of the irrigation programs. Weed control was more difficult to maintain without flooding, which reduced yields. Rice yields grown in aerobic soil conditions with sprinkler irrigation were increased significantly with 60 kg Si ha−1. The high to low order of total As content in rice grain from plots was continuous‐flood > intermittent flood > sprinkler irrigated. The test site with sprinkler irrigation was on a different soil than intermittent and continuous flood systems. Flooded rice on Overcup silt loam soil averaged 210 µg As kg−1 total As. On Sharkey clay soil, rice with intermittent‐flood irrigation contained 27 µg As kg−1 total As in grain compared with 77 µg As kg−1 in continuous flood, but yield was not significantly different from continuous‐flooded rice. Sprinkler‐irrigated rice on Tiptonville silt loam soil averaged 13 µg As kg−1.
Investimento em unidades de cura para tabaco tipo Virginia
Authors: Boettcher Ricardo Luiz 
Published: February 2017

A fumicultura na região Sul do Brasil está fundamentada no sistema integrado de produção. Ao longo do processo produtivo, há a necessidade de utilização de unidades de cura e secagem (estufas), sendo um investimento oneroso ao produtor. Dois sistemas de estufas predominam e de funcionamento distintos, os de estufas convencionais (convecção natural do ar) e com circulação forçada do ar. O sistema de circulação forçada é o modelo preferido pelos produtores que optam por fazer novos investimentos. A decisão em investir demanda criteriosa análise da viabilidade econômica por parte do produtor, para minimizar risco de endividamentos. O objetivo do trabalho foi determinar a viabilidade financeira de unidades de cura para tabaco nas modalidades de financiamento com juros de crédito rural e juros de crédito rural subvencionados. As ferramentas financeiras utilizadas foram Valor Presente Líquido [VPL], Taxa Interna de Retorno [TIR], payback simples e análise de sensibilidade do investimento em relação à variável produtividade (kg ha-1). Utilizando taxa mínima de atratividade [TMA] 7,16%, o investimento não apresenta viabilidade econômica nas duas modalidades de juros, considerando a produtividade média histórica, o modelo de estufa selecionado e prazo de amortização. A análise de sensibilidade confirmou a produtividade (kg ha-1) como fator determinante da viabilidade do projeto. O incremento de >10% na produtividade média, reverte o quadro e o projeto passa a ser economicamente viável nas duas modalidades de juros de amortização do investimento.
Comparability and Cost of Equity Capital
Authors: Imhof Michael J , Seavey Scott E. , Smith David B. 
Published: February 2017

SYNOPSIS
We investigate how the comparability of a company's financial statements is related to its cost of equity capital. The Financial Accounting Standards Board's (FASB 2010) Statement of Financial Accounting Concept No. 8 proposes that comparability is a key tenet of accounting because it allows users of financial statements to benchmark a firm against similar firms when distinguishing between alternative investment opportunities. We provide evidence that greater financial statement comparability is associated with lower cost of equity capital, and show that comparability's effect on cost of equity remains after controlling for within-firm accounting quality. Additionally, we find that investors derive greater benefits from financial statement comparability in firms whose information environments are less transparent (high information asymmetry) and whose equity shares trade in markets that are less competitive (imperfect markets). Our findings contribute to accounting research by providing evidence justifying comparability as a separate element of the FASB's conceptual framework.
Why Does Aggregate Earnings Growth Reflect Information about Future Inflation?
Authors: Shivakumar Lakshmanan , Urcan Oktay 
Published: February 2017

ABSTRACT
We propose two explanations for the previously documented relation between aggregate earnings growth and future inflation: one based on firms changing their investment in response to earnings growth, and the other based on consumers varying their consumption in response to wealth effects of profitability growth. As the supply of goods and services is relatively inelastic in the short run, our arguments imply that changes to near-term demand for investment (consumption) will affect the prices of investment (consumption) goods and services. Consistent with the investment-based argument, we find that profitability changes predict investment and Producer Price Index (PPI) shifts in subsequent quarters. Our analyses also reveal that aggregate earnings growth predicts future investment and PPI forecast errors. We find, at best, weak evidence for the consumption-based link between aggregate earnings growth and future inflation.
Economic Links and the Spillover Effect of Earnings Quality on Market Risk
Authors: Ma Mark (Shuai) 
Published: February 2017

ABSTRACT
Based on the theoretical framework of Lambert, Leuz, and Verrecchia (2007), I predict that higher earnings quality of economically related public firms reduces a firm's systematic market risk. Using alternative sets of economically related firms, this study provides significant evidence consistent with my prediction. Specifically, a conditional CAPM regression shows that not only a firm's earnings quality, but also the earnings quality of related public firms lowers the loading of firm excess return on the market factor. Regressions based on the three-factor model provide similar results. Further, I provide evidence on cross-sectional variations in the effect of related firms' earnings quality. These results are economically significant and robust in several additional tests. Overall, this study contributes to the literature by providing the first evidence on the long-term externalities of financial information quality in the capital market.
Data Availability: All analyses are based on publicly available data.
Types of tooth movement, bodily or tipping, do not affect the displacement of the tooth's center of resistance but do affect the alveolar bone resorption
Authors: Kondo Takanobu , Hotokezaka Hitoshi , Hamanaka Ryo , Hashimoto Megumi , Nakano-Tajima Takako , Arita Kotaro , Kurohama Takeshi , Ino Airi , Tominaga Jun-ya , Yoshida Noriaki 
Published: February 2017

ABSTRACT

Objective:
To investigate how types of tooth movement, bodily or tipping, influence the displacement of the center of resistance in teeth and alveolar bone resorption.

Materials and Methods:
Ten-week-old female Wistar rats were divided into eight groups of different factors, as follows: type of movement (bodily and tipping) and force magnitude (10, 25, 50, and 100 cN). The maxillary left first molars were moved mesially with nickel-titanium coil springs for 28 days. Micro–computed tomography (micro-CT) images were taken before and after tooth movement. The position of the center of resistance was determined by using finite element models constructed from the micro-CT image. The displacement of the center of resistance and the volume of alveolar bone resorption were measured.

Results:
The displacement of the center of resistance showed no significant difference between the bodily and tipping groups. The displacements of the center of resistance were increased with force magnitude at 10 and 25 cN, whereas they were not further increased at 50 and 100 cN. On the other hand, cervical alveolar bone resorption was significantly greater in the tipping group than in the bodily group.

Conclusions:
Displacement of the center of resistance was not influenced by the types of tooth movement. However, volume of cervical alveolar bone resorption was greater in the tipping movement group than in the bodily movement group.
PENERAPAN HUKUM SATU HARGA (LAW OF ONE PRICE) DALAM ARBITRAGE INTERNASIONAL
Authors: Martoatmodjo Soebari 
Published: February 2017

Menurut teori terdapat hubungan timbal balik antara inflasi, kurs valuta asing, suku bunga, premium atau discount dari kurs forward. Hubungan kausal antara beberapa variabel tersebut diatas dicanangkan dalam konsep-konsep yang dinamakan Paritas Suku Bunga, Paritas Daya Beli, Efek Fisher, Efek Fisher Internasional dan Kurs Spot dimasa datang yang tidak bias. Hubungan dari kelima konsep tersebut diyakini akan menimbulkan apa yang disebut sebagai hukum satu harga (law of one price) yang berlaku untuk seluruh dunia. Tulisan ini bermaksud menjawab pertanyaan apakah benar hukum satu harga tersebut dapat berlaku efektif atau tidak diseluruh dunia dan lebih tegas lagi apakah juga berlaku di Indonesia ?
FAKTOR -FAKTOR YANG MEMPENGARUHI PERSEPSI DAN DAMPAKNYA TERHADAP MINAT BERKUNJUNG WISATAWAN KE OBYEK WISATA ALAM DI KABUPATEN KEDIRI
Authors: Suparyadi Suparyadi 
Published: February 2017

In order to fulfil the increasing needs of the society on all aspect of life, it is a must to also balance it with necessary development programmes. This chaise of the government of the Kediri Regency is coming with a consequence and that is the increasing budget, whuich means a significant increase on the Original Regional Income (PADS) is also needed. In Kediri Regency there are still many sectors that could be developed to support the PADS, one of theis tourism. The suppossediy potential tourism sector only supplied approximately 0,34% per year to PADS during the last three years. This actually tells us that some prospective areas have not been exploited. On the order hand, the available ones have not been manage professionally. The purpose of this research is to reveal the factors that influence the perception and the effects on the interest to visit the natural tourism object in the Regency of Kediri, in order to attract tourist's to come and to explore the potential sources which could support PADS.The reaserch hypothesis are asfollow:first, there is an assumption that the name, store, quality and sacrifice are influencing the tourist's perception about the tourist object and natural attraction of Jronggolo waterfall, Ngeyangan waterfall and Sumber Podang. Secondly, thereis an assumption itself influencing the tourist's interest to visit.
LIMA DIMENSI TANGGAPAN PELANGGAN ATAS KUALITAS LAYANAN PADA LABORATORIUM KLINIK PRAMITA DAN IKA SURABAYA
Authors: Sugiyono Sugiyono 
Published: February 2017

Persepsi pelanggan terhadap kualitas layanan memiliki Lima Dimensi y aitu dimensi Tangible, Reliability, Responsevenees , Assurance dan Empaty. Dari populasi yang beranggotakan pelanggan yang jumlahnya tak diketahui, diambil sampel dengan cara Judgment sampling dengan kriteria tertentu. Diperoleh dua sampel independent, sampel satu dengan anggota sama dengan sampel dua yaitu 60 responden. Pengukuran variabel dengan ska.la ordinal yang berjenjang Sangat Tidak Baik, Tidak baik, Baik dan Baik sekali.Dari Studi Deskriptif. diperoleh nilai Median untuk seluruh dimensi kecuali dimensi empaty menunjukan Pramita lebih tinggi dari Ika, dilain sisi deviasi kuartil seluruh dimensi kecuali dimensi empaty, menunjukan Pramita lebih kecil dibanding Ika. Maka. dapat diperoleh dekripsi bahwa persepsi pelanggan menilai kualitas layanan Pramita lebih baik dibanding Jka. Analitik Riset yang digunakan untuk dua sampel independent berukuran besar adalah uji Kolmogoro v-Smirnov. Dmak untuk seluruh dimensi kecuali dimensi empaty menunjukan angka yang lebih besar dari D kritis, hal ini menunjukan bahwa persepsi pelanggan memberika.n penilaian ya ng berbeda secara signifikan antara kualitas Lab oratorium Pramita dengan Laboratorium Jka.
KUALITAS LAYANAN TERHA DAP WAJIB PAJAK KENDARAAN BERMOTOR PADA KANTOR BERSAMA SAMSAT DI MADIUN
Authors: Sitohang Sonang 
Published: February 2017

Tujuan Penelitian ini adalah untuk mengetahui faktor-faktor kualitas layanan terhadap wajib pajak kendaraan bermotor pada Kantor Bersama Samsat di Madiun. Metode analisis data menggunakan analisis faktor. Hasil penelitian menunjukkan faktor-faktor yang mempengaruhi kualitas jasa berdasarkan persepsi wajib pajak kendarnan bermotor pada kantor bersama samsat di Madiun menunjukkan prosentase kumulatif sebesar 78,253%. Hal m1 berarti penelitian mampu menjelaskan faktor-faktor yang mempengaruhi kualitas jasa berdasarkan persepsi wajib pajak kendaraan bermotor pada kantor bersama samsat di Madiun sebesar 78,253%, sedangkan sisanya 21,747% dipengaruhi oleh faktor lain. Dengan menggunakan alat analisis faktor temyata dari 40 variabel diringkas menjadi 20 variabel dan dikelompokkan menjadi 13 faktor inti berdasarkan nilai eigen yang lebih besar atau sarna dengan ( ) 1. Papan pengumuman dengan nilai eigen sebesar 6,062 dan total variasi sebesar 15, 147%. Pemahaman petugas dengan nilai eigen sebesar 3,052 dan total variasi sebesar 7,612%. Ketrampilan petugas operator data dan opsis dengan nilai eigen sebesar 2,357 dan total variasi sebesar 5,612%. Ketrampilan petugas kasir dan sopan santun petugas pendaftaran dengan nilai eigen sebesar 1,745 dan total variasi sebesar 4,344%. Sopan santun petugas infonnasi dengan nilai eigen sebesar 1,660 dan total variasi sebesar 4,133%. Saluran on line dengan nilai eigen sebesar 1,520 dan total variasi sebesar 3,857%. Lokasi kantor bersama Samsat dengan nilai eigen sebesar 1,492 dan total variasi sebesar 3,636%. Konsistensi kerja petugas opsis dan pemahaman petugas adrninistrasi PKB dan BBNKB dengan nilai eigen sebesar 1,419 dan total variasi sebesar 3,530%. Konsi stensi kerja petugas operator data dengan nilai eigen sebesar 1,390 dan total variasi sebesar 3,458%. Komputer dengan nilai eigen sebesar 1,308 dan total variasi sebesar 3,250%. Keamanan kasir dan kerahasiaan berkas dengan nilai eigen sebesar 1,203 dan total variasi sebesar 2,986%. Kejujuran petugas penetapan dan kasir dengan nilai eigen sebesar l,147 dan total variasi sebesar 2,843%. Pemahaman petugas operator data dengan nilai eigen sebesar 1,115 dan total variasi sebesar 2,760%.
PENGARUH PENDIDIKAN DAN PELATIHAN KEPEMIMPINAN TINGKAT III TERHADAP MOTIVASI KERJA, KARIER DAN KOMPETENSI PEGAWAI PEMERINTAH PROVINSI JAWA TIMUR
Authors: Moeheriono Moeheriono 
Published: February 2017

Since the legislation No. 22.1999 started in autonomy region era and operates three until four years lately by giving large. Authority for all regions to utilize the potency or region revenue to support human resources development for it's region development. One of big problems for almost all regions in this autonomy era lately is about quality and quantity which less and scarce on human resources in a region. Concerning those problem, the development of human resources become crucial object to be described in this research.The objectives of the research reported in this dissertation are to examine and explain the effect of Leadership Training Course Level III (DIKLATPIM TINGKAT III) in Provincial Government of East Java. More specifically, the research attemts to explain the causal relationship (direct and indirect) between the variables involved, by taking into account employee work motivation, career, and competency.The data was gathered through the administration of questionnaires as well as direct interview with a selected subjects. One hundred and seventy eight individuals were chosen from all former attendants of the Leadership Training Course Level III (DIKLATPIM TINGKAT III) in East Java Province using a random sampling procedure. Then, a structural equation modeling (SEM) technique was employed to analyze the data.The results of the research discover that Leadership Training Course Level III (DIKLATPIM TINGKAT III) has a significant positive effect on employee work motivation and competency. Moreover, it is also found that Leadership Training Course Level III (DIKLATPIM TINGKAT III) does not have a direct effect on employee career. Other additional findings are also reported and further discussed, while several recommendations for future research are developed.
PENGARUH APLIKASI STRATEGI JUST IN TIME TERHADAP EFEKTIVITAS DAN EFISIENSI BIAYA PRODUKSI PADA PT. SANTOSA JAYA ABADI SIDOARJO
Authors: Rahayu Rahayu 
Published: February 2017

Just in time (JIT) is one of concepts that support cost management to anticipate the change that happens in industrial environment because of the advance of technology and automation. In a concept, JIT doing cost elimination through elimination of inventory number (inventory equals 0). This elimination of inventory number automatically lost the cost of storage and transportation, and cause the decrease of tolerate level toward product error.The aim of this research is to know and examine the influence factors of purchase, production, material shipment, product shipment and JIT environment simultaneously that have significant influences toward the cost production’s effectively and efficiently at PT. Santosa Jaya Abadi Sidoarjo, and also to know and examine the dominant influence factors of purchase, material shipment, product shipment, and JIT environment toward cost production’s effectively and efficiently at PT. Santosa Jaya Abadi Sidoarjo.The result of analysis shows that the first hypothesis that proposed in this research that is, “it is factors of purchase, production, and material shipment, product shipment, and JIT environment simultaneously have significant influence toward the cost production’s effectively and efficiently at PT. Santosa Jaya Abadi Sidoarjo” is accepted. This is supported by the result of F-test, in which the result shows that Fcount¬ (14.521) > Ftable (3.13). By seeing on the value of R square = 0.729, it means that the up-down variation of Y variable (cost production’s effectively and efficiently at PT. Santosa Jaya Abadi Sidoarjo) as much as 72.9% is influenced by all independence variable in model and the rest as much as 27.1% is stipulated by variable out side of model. It means that the contribution of independence variables in model is good enough because it is more than 50%. Beside this, there are many variables that influences the effectively and efficiently of cost production at PT. Santosa Jaya Abadi Sidoarjo that not examined in this research. The second hypothesis, that is, “JIT environment have dominant influence toward the cost production’s effectively and efficiently at PT. Santosa Jaya Abadi Sidoarjo” is accepted. This is supported by the result of t-test which is the value of tcount is 4.735, and ttable is 1.96, so that tcount > ttable. Beside this, the dominant influence can be stipulated with the highest value of r2 for JIT environment factor, that is, as much as 0.00476.
PENGARUH KEBIJAKAN PEMBINAAN PEMERINTAH TERHADAP KINERJA DAN STRUKTUR USAHA SUB SEKTOR INDUSTRI KECIL PENGGERAK EKONOMI DAERAH DI PROPINSI SUMATRA UTARA
Authors: Sonang Sitohang Sonang Sitohang 
Published: February 2017

The objective of this research is to analyze and find empirical evidence of the affects of the government establishment policy, including; tecnical training support, government regulation support, capitalization support, marketing support, industrial and trade technical guidance supported for business performance and industrial structure unit development. The most significant findings is the influence of the business performance on the business structure 0,8037. It is the highest coefficient value among the others. It proves that government is successful in arranging and managing its establishment by training support, government rules, capitalization, marketing, and industrial and trade technical guidance support as stated in Regulation No. 9, 1995 on the Small and Medium Enterprise Affair by increasing business structure from micro industry to small industry. Besides the main finding above, there are other research findings; the positive significance of the government rules on the business performance and business structure that do not support Vasant Desai Theory (2003), and the positive significance of the effects of the industrial and trade guidance on the business performance and doesn’t support Mulyadi research (1999).
PENGARUH ANALISIS RETURN ON EQUITY, ECONOMIC VALUE ADDED, NET WORKING CAPITAL RATIO TERHADAP HARGA SAHAM INDUSTRI MANUFAKTUR DI BURSA EFEK JAKARTA
Authors: Respatia Wimba 
Published: February 2017

Real stock price actually is depend on the fundamental condition of the company. Investor make some invest decision with buy some stock, before that they must consider about emiten profit, deviden, growth of sale and asset for the time frame. Beside that, company prospect in the future must be consider. Stock price influence by EVA and financial ratios. In this research we combines about the influence of financial ratios and EVA to stock prices for the manufacture industries in Indonesia.This study aims to investigate the impact of economic value added, return on equity and net working capital ratio to the stock price of the manufacture industries in BEJ. We used purposive sampling method, with pooled cross sectional during 2001 until 2003 in 52 companies. Multiple regression model was used to test hypthesis with take 3 free variables.The test hypthesis about return on equity, economic value added and net working capital ratio in BEJ during 2001 until 2003, doesn’t put to a test. It’s identification with one variable wich is doesn’t give the influence to the stock price in manufacture industries, the variable is return on equity ratios and the other variables which are give the influence to the stock price are : economic value added and net working capital ratio.
MOTIVASI BERWIRA USAHA DI KALANGAN MAHASISWA: APLIKASI THEORY OF PLANNED BEHAVIOR
Authors: Koesworo Yulius , S Sina Siprianus , Nugeraheni Diana 
Published: February 2017

Entrepreneurship motivation plays important role in developing new business organization. This research addresses to test variable influence entrepreneurship among students in East Java. It refers to the theory of planned behavior modified by Segel et. al (2004) that uses three dependent variables, they are perceived feasibility or self afficacy (SE), risk tolerence (TR) and net desirability of self employment (NDSE) to explain entreprenuership motivation.To test this assertions, sample used are 854 students from 10 universities in Surabaya, Malang and Jember. Then, hypothesis both partial and simultanious variables, SE,TR and NDSE have positive relation to entrepreneurship motivation (MB) tested by regression and correlation analysis. As a result, findings support hypotesis and have significant implication for the way in which we conceptualize entrepreneurship motivation.