Analysis of asset management system in a private enterprise

У статті описано основні характеристики та аналіз діяльності приватного підприємства. На підставі використання методологічних підходів до оцінки компанії, автори дають комплексну характеристику фінансової ситуації в приватному підприємстві "UBA". Згідно з аналізом вони висунули свої пропозиції щодо вдосконалення управління активами. При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/35978The article describes the main characteristics and analyzes activities of a private enterprise. Based on the use of methodological approaches to the assessment of the company, the authors give the complex characteristic of the financial situation in a private enterprise “UBA”. According to the analysis, they put forward their own proposals for asset management improvement. При цитировании документа, используйте ссылку http://essuir.sumdu.edu.ua/handle/123456789/3597

Variations in the performance, fruit shelf life, and mineral compositions of two varieties of pepper (Capsicum chinense) grown under different soil amendments and seasons

Purpose: A study was carried out during the 2021 dry season and 2022 rainy season to evaluate the differences in the performance, fruit longevity, mineral, and vitamin C compositions of two varieties of pepper (Capsicum chinense) cultivated using different organic amendments and inorganic fertilizer as a check. Poultry manure (PM), Tithonia diversifolia (TD), cattle manure (CM), inorganic fertilizer (NPK 15:15:15), and the control (CTRL) were used as treatments. Method: Organic amendments were applied at a rate of 20 t ha-1, while NPK was applied at a rate of 180 kg ha-1. The experiment was a 2 x 2 x 5 factorial with three replications laid out in a Randomised Complete Block Design. Vegetative, yield, and quality parameters were collected. Results: Results show that Caribbean red produced higher values for vegetative parameters, yield, and longer shelf life in season 1. In a similar vein, mineral compositions (Cu, Ca, and Mg) of the Caribbean red variety were found to be higher than that of the Efia variety. Results also indicated that the use of poultry manure was found to improve the vegetative parameters, increased the number of days to fruit shrinkage, and increased the Ca, Cu, Mg, and vitamin C content. Conclusion: This study, therefore, concludes that the use of the Caribbean red variety cultivated during the dry season (season 1) under the application of poultry manure will give the best vegetative performance, longer shelf life, and improved fruit minerals and vitamin C contents

Performance, Some Nutrient Elements and Heavy Metals Accumulation in Tomato under Soil Applied Poultry Manure, NPK and ZnSO4 Fertilizers

Two eld experiments were carried out in 2015 and 2016 cropping seasons at the Teaching and Research Farm of Landmark University, Omu-Aran, Kwara state. e aim was to determine the e ect of single and integrated application of poultry manure (PM), NPK and ZnSO4 fertilizers on the agronomic performance, yield, some nutrient elements and heavy metal content of tomato (Lycopersicon esculentum Mill) in the derived savannah ecological zone of Nigeria. Treatments consisted of: 150 kg ha-1 NPK + 15 t ha-1 PM + 5 kgha-1 Zn (T1); 150 kg ha-1 NPK + 15 t ha-1 PM (T2); 15 t ha-1 PM + 5 kg ha-1 Zn (T3); 30 t ha-1 PM (T4); 150 kg ha-1 NPK + 5 kg ha-1 Zn (T5); 10 kg ha-1 Zn (T6); 300 kg ha-1 NPK (T7) and control (T8). e contribution of integrated application of PM and NPK at lower rates on growth and yield of tomato was high while application of zinc at higher rate (10 kg ha-1) increased the availability of some nutrient elements and heavy metals of tomato fruits though not beyond the permissible limits as established by the Joint FAO/WHO Expert Committee on Food Additives (JECFA) to ensure food safety of the consumers. It can therefore be concluded that application of 150 kg ha-1 NPK + 15 t ha-1 PM + 10 Kg ha-1 Zn is bene cial for tomato production in the study area without any threat to human health

Biochar, poultry manure and NPK fertilizer: sole and combine application effects on soil properties and ginger (Zingiber officinale Roscoe) performance in a tropical Alfisol

Biochar has a low chemical composition and is recalcitrant to degradation. For good soil fertility and nutrient use efficiency of crops it becomes imperative that addition of a fast releasing nutrient source to biochar be sought. Therefore, studies were conducted in 2017 and 2018 to evaluate the effects of biochar with poultry manure (PM) and NPK fertilizer on soil properties, growth and yield of ginger. Treatments evaluated were: biochar applied alone at 15 t ha-1 , PM applied alone at 15 t ha-1, NPK fertilizer applied alone at 200 kg ha-1, biochar applied at 15 t ha-1 with poultry manure applied at 15 t ha-1 (B+PM), biochar applied at 15 t ha-1 with NPK fertilizer applied at 200 kg ha-1 (B+NPK) and a control with no amendment whatsoever. The experimental design was a randomized complete block design with three replications. Biochar, PM, NPK fertilizer alone or B+PM and B+NPK improved soil physical and chemical properties, growth and yield of ginger compared to no amendment (control). NPK fertilizer did not improve soil physical properties nor increased pH, OM, Ca and Mg significantly. B+PM and B+NPK improved soil physical and chemical properties, growth and ginger yield compared to their sole forms. Although B+PM had better soil physical properties, B+NPK increased yield and growth of ginger compared to B+PM. B+NPK increased the yield of ginger by 12.2% and 10.6% in 2017 and 2018, respectively compared with B+PM. B+NPK also increased the yield of ginger by 49.2% and 50.3% in 2017 and 2018, respectively compared to biochar alone. This was related to high presence of nutrients in B+NPK especially N and K which are important for ginger rhizome formation

Organic and in‑organic fertilizers effects on the performance of tomato (Solanum lycopersicum) and cucumber (Cucumis sativus) grown on soilless medium

The effects of organic fertilizers, based on Tithonia diversifolia, and in‑organic fertilizers, based on hydroponics fertilizer, were evaluated on the performance, leaves, and fruit mineral concentrations of tomato (Solanum lycopersicum) and cucumber (Cucumis sativus) plants grown under soilless medium in a screen house. The treatments comprised six levels of liquid organic fertilizer (5, 15, 25, 35, 45, 55 mL), in‑organic fertilizer, and a control. Both organic and in‑organic fertilizers increased the growth, yield, leaf nutrient concentration, and the mineral contents of tomato and cucumber fruits in comparison with the control. In‑organic fertilizer enhanced the performance and mineral concentrations of tomato and cucumber fruits in comparison with organic fertilizer. However, leaf analyses showed that all the essential elements for both tomato and cucumber crops were within the adequate ranges in the organic fertilizer treatments suggesting that this organic fertilizer can be used as an alternative to the expensive and scarce in‑organic fertilizer. For organic fertilizer, the highest yield and mineral contents in fruits were attained at doses of 35 mL and 25 mL for tomato and cucumber plants, respectively. At these doses, the fruit weights of tomato and cucumber were increased by 137 and 198%, respectively, in comparison with the control. For a good yield of tomato and cucumber crop with a high fruit mineral content under the soilless medium of coco peat and rice husk, 35 mL and 25 mL of our tested organic fertilizer are recommended

Zinc Sulphate and Boron-Based Foliar Fertilizer Effect on Growth, Yield, Minerals, and Heavy Metal Composition of Groundnut (Arachis hypogaea L) Grown on an Alfisol

Field experiments were conducted during 2016 and 2017 cropping seasons in the derived agro-ecological zone of Nigeria to study the combined and sole effect of zinc and boron fertilizers on the growth, seed yield, and quality of groundnut (Arachis hypogaea L). )e experiment was laid out in randomized complete block design (RCBD), replicated four times. )ree levels of zinc (0, 4, and 8 kg·ha− 1 ) and four levels of boron (0, 300, 600, and 900 ml·ha− 1 ) were combined and evaluated. Groundnut seeds were analyzed at the end of the experiments to determine nutrient elements and some heavy metal contents. Data collected were subjected to Statistical Analysis of Variance using SAS 2000. Treatment means were compared using the Duncan multiple range test at 0.05 level of probability. )e effect of zinc was not significant on the vegetative parameters, while application 8 kg Zn·ha− 1 significantly increased number of seeds, weight of seeds, seed yield per hectare, and seed quality though the values were similar to the application of 4 kg Zn·ha− 1 only on the seed yield and its parameters. Application of 600 and 900 ml B·ha− 1 gave higher and statistically similar values for vegetative parameters, yield, and yield parameters, while 600 ml B·ha− 1 significantly improved the seed quality. It can therefore be recommended that for optimum yield and seed quality, application of 8 kg Zn·ha− 1 combined 600 ml B·ha− 1 is sufficient in the study area without increasing the heavy metal concentration of groundnut seed

Potentials of plantain peel and Tithonia diversifolia leaves as soil amendments in enhancing performance and nutritional contents of tomato (Solanum lycopersicum)

Screen house experiment was conducted in 2020 at the Landmark University Teaching and Research Farm Omu-aran, Kwara State. The experiment was carried out to evaluate the potential of dried unripe plantain peel and Tithonia diversifolia as soil amendments and its effect on growth, yield and fruit quality of tomato. Four rates each of dried plantain peel (0, 5, 10 and 15 t/ha) and Tithonia diversifolia (0, 10, 20 and 30 t/ha) were applied sole and combined. The experimental layout was a completely randomized design (CRD) with three replicates. Parameters were collected on the plant height, number of leaves, number of branches, stem girth, yield and fruit quality. Data collected were subjected to Analysis of variance (ANOVA) using the GENSTAT Discovery Software, Edition 4. Comparison of the treatment means were carried out using Duncan Multiple range test (DMRT) at 0.05 level of probability. Results showed that dried plantain peel and Tithonia diversifolia improved, number and weight of fruits as well as the fruit quality of tomato and were comparable to the application of NPK fertilizer. Treatment P5T30 (T8) increased number of leaves and number of branches while P15T20 (T15) and P10T30 (T12) increased plant height and stem girth respectively. Treatment P5T30 (T8) and P10T20 (T11) also significantly improved the fruit quality (minerals, lycopene and Vit. A) of tomato fruits. It can therefore be concluded that application of dried plantain peel and Tithonia diversifolia at P5T30 (T8) and P10T20 (T11) increased the vegetative, yield and quality parameters of tomato in the screen house of the study area

MgO Fertilizer Sole and Combined with Organic and Inorganic Fertilizers: Effect on Soil Chemical Properties,Turmeric Performance, and Quality in a Tropical Alfisol

For soil fertility maintenance, secondary nutrient such as Magnesium (Mg) is always being neglected. However, its role is criticalin the growth, yield, and quality of crops. Therefore, two field experiments were initiated in 2017 and 2018 to evaluate the responseof soil chemical properties, performance, and qualities of turmeric (Curcuma longaL.) to Mg fertilizer alone and in combinationwith poultry manure (PM) and NPK 15-15-15 fertilizer (NPK). The treatments applied were the following: (i) PM alone at 8 t ha−1,(ii) NPK alone at 200 kg ha−1, (iii) Mg fertilizer alone (in form of MgO) at 20 kg ha−1,(iv)PMat8tha−1with MgO at 20 kgha−1(PM + Mg), (v) NPK at 200 kg ha−1with MgO at 20kgha−1(NPK + Mg), and (vi) control (no amendment of any kind).PM, NPK, and Mg fertilizers alone or NPK + Mg and PM + Mg increased soil chemical properties, performance (plant height,number of leaves, number of tillers, number of rhizomes, and fresh rhizome weight), and minerals and vitamins C and A contentsof turmeric rhizome compared with the control. By averaging 2017 and 2018, Mg fertilizer alone increased the yield of turmeric by10.8% compared with the control. For this experiment, NPK + Mg increased growth and yield of turmeric compared with othertreatments. Also, averaging 2017 and 2018, NPK + Mg increased rhizome yield of turmeric by 13.6% and 10.6% compared with PM+ Mg and NPK alone, respectively. Similarly, PM + Mg significantly improved mineral and vitamins contents compared with othertreatments. Therefore, for those that desire turmeric rhizome for its nutritive value, PM + Mg is recommended. For those that wantquantity, NPK + Mg is recommende

Synergistic and antagonistic effects of soil applied P and Zn fertilizers on the performance, minerals and heavy metal composition of groundnut

Nutrients use efficiency of plants could be affected by the antagonistic or synergistic effects of two or more elements in the soil leading to decreased or increased yield. Field experiments were conducted in 2017 and 2018 cropping seasons at the Landmark University Teaching and Research farm, Omu-Aran, Nigeria, to determine the interaction between zinc (Zn) and phosphate (P) fertilizers on growth, yield, nutrient elements and some heavy metals composition of groundnut grown on an Alfisol. Treatments consisted of four levels of phosphorus (0, 40, 80 and 120 kg P ha-1) and three levels of zinc (0, 4 and 8 kg Zn ha-1). The experiment was laid out in a Randomized Complete Block Design (RCBD), replicated four times. The following parameters were taken: plant height, plant spread, total biomass, number of pods/plot, weight of pods/plot, number of seeds/plot, weight of seeds/plot. Laboratory analysis of some chemical constituents of groundnut seed was carried out to determine the nutrient and heavy metals composition. Results indicated that application of 8 kg Zn ha-1 and 120 kg P ha-1 had a synergistic effect on the growth parameters and antagonistic effect on the yield, yield parameters, some nutrient elements and beneficial heavy metals. Application of 8 kg Zn and 80 kg P ha-1 is therefore recommended on an Alfisol without necessarily increasing the concentration of non-beneficial heavy metals in groundnut seed

Physiological growth, yield and quality responses of okra to sole and combined soil application of green biomass, poultry manure and inorganic fertilizers

Agronomic practices using different organic materials helps in improving soil fertility and quality of produce. Experiments were conducted to determine the effects of different sole and combined application of organic manures and inorganic fertilizers on the physiological growth, yield and quality of okra. Treatments consisted two green biomass viz- Gliricidia sepium leaves (5 and 10 t ha-1 Gs), Chromolaena odorata leaves (5 and 10 t ha-1 Co), poultry manure (5 and 10 t ha-1 Pm), zinc sulphate (0 and 10 kg ha-1 Zn) and NPK fertilizer (200 kg ha-1 NPK) in a Randomized Complete Block Design (RCBD) with four replications. Application of 5 t ha-1 Co ? 5 t ha-1 Pm (T2), 10 t ha-1 Pm ? 0 kg ha-1 Zn (T8) and 10 t ha-1 Pm ? 10 kg ha-1 Zn (T9) increased vegetative growth, number of fruits and quality of okra fruits similar to application of NPK except fruit weight per hectare while 5 t ha-1 Gs ? 5 t ha-1 Pm (T1) improved all the parameters including fruit weight. Effects of treatments had significant influences on the proximate composition. The average concentrations of the heavy metals (Pb, Zn, Cu and Fe) detected in the samples were all below the safe limit. Incorporation of 5 t ha-1 Gs ? 5 t ha-1 Pm (T1) will be adequate for growth, yield and quality characteristics of okra without the addition zinc sulphate fertilizer. Further increase in the amendments may therefore not be economical