Hedging Disclosure and its impact on firm’s value

Previous empirical research has developed many theoretical frameworks to explain the motives behind risk management and provide evidence that hedging does add value to the firm. However, the effect of disclosure on firm value has often been researched separately and the effect of hedging disclosure on the hedging premium is still largely untested today. This provides us with an opportunity to bring these two areas together, adding on to prior research undertaken within these fields. This paper aims to bridge the theoretical gap between the risk management and transparency research by testing if risk management disclosure has an effect on the hedging premium. We use foreign exchange risk as a proxy for risk management in line with previous research. Our sample consists of 193 non-financial Swedish firms listed on the Stockholm Stock Exchange in 2009 from which 115 were classified as Hedger and assessed for their disclosure according to IFRS criteria as well as additional criteria defined to identify good disclosure company

THE TEACHER MORALS IN TEACHING ACCORDING TO K.H. HASYIM ASY’ARI IN THE BOOK OF ADABUL ‘ALIM WAL MUTA’ALLIM

This research is based on a phenomena of teachers in Indonesia who are still found to have no nable character, so that it does not reflect the morals of a good teacher. This research aims to determine: (1) The teacher’s character towards oneself according to K.H. Hasyim Asy’ari in the book of Adabul ‘Alim Wal Muta’allim, (2) The teacher’s character when teaching according to K.H. Hasyim Asy’ari the book of Adabul ‘Alim Wal Muta’allim, (3) The teacher’s characters towards students according to K.H. Hasyim Asy’ari the book of Adabul ‘Alim Wal Muta’allim, (4) The relevance of teacher morals to students according to K.H. Hasyim Asy’ari the book of Adabul ‘Alim Wal Muta’allim to current education at this time. This type of research is library research. Data collection uses documentation techniques and in data analysis uses content analysis techniques in obtaining the valid data

School Library Service Challenges to Support Distance Learning in The Pandemic: Experiences from High School Libraries in Yogyakarta, Indonesia

This research aims to identify the challenges and strategies of school libraries during pandemic to support distance learning. This research used qualitative methods with a case study approach conducted in three high school libraries in Bantul Regency, Special Region of Yogyakarta, Indonesia. The data collection techniques consist of in-depth interviews, observations, and document studies. The informant involved in the study was five people consisting of the head of the school and the librarian of the school. Data analysis techniques use stages of reduction, display, and verification. The study found that school libraries found three major challenges to services during pandemics. The challenges are the school librarian\u27s unpreparedness for change, lack of library facilities and digital collection, and lack of service innovation development. The strategy carried out by the school library is benchmarking and developing new and innovative services

POTENSI INFUSA DAUN OKRA (Abelmoschus esculentus L. Moench) TERHADAP PENURUNAN KADAR GLUKOSA DARAH MENCIT-INDUKSI ALOKSAN

Diabetes melitus (DM) merupakan suatu penyakit yang ditandai dengan tingginya kadar glukosa dalam darah. Kandungan kimia pada tanaman okra di antaranya 67,50% α-selulosa, 15,40% hemiselulosa dan flavonoid yang berefek antidiabetes. Tujuan penelitian untuk mengetahui potensi infusa daun okra terhadap penurunan kadar glukosa darah mencit (Mus musculus) yang diinduksi aloksan. Metode penelitian yang digunakan adalah eksperimental dengan desain Rancangan Acak Lengkap (RAL). Penelitian ini menggunakan 20 ekor mencit jantan berusia tiga bulan yang diinduksi diabetes menggunakan aloksan dan dibagi ke dalam lima kelompok. (1) Kelompok kontrol negatif, diberi aquades, (2) Kelompok kontrol positif, diberi glibenklamide dosis 3 mg/KgBB, dan kelompok (3-5) diberi infusa daun okra dengan dosis 0,2, 0,4, dan 0,6 mL/hari selama 14 hari. Pengukuran kadar glukosa dilakukan setelah 14 hari perlakuan menggunakan glukometer (Easy Touch® GCU). Analisis data menggunakan uji One Way ANOVA dengan tingkat signifikansi 95% (p=0,05). Hasil penelitian menunjukkan infusa daun okra dosis 0,2, 0,4, dan 0,6 mL/hari menurunkan kadar glukosa darah namun tidak bermakna secara statistik p=0,990 (p>0,05). Hasil penelitian dapat disimpulkan bahwa pemberian infusa daun okra dosis 0,2, 0,4, dan 0,6 mL/hari berpotensi menurunkan kadar glukosa darah mencit terinduksi aloksan tetapi tidak signifikan

The Combination of Biofertilizer and Organic Fertilizer to Improve Shallot (Allium ascalonicum L.) Production

Shallot is one of important horticultural crops in Indonesia; shallot consumption per capita is estimated to be 4.6 kg per year. The objective of this study was to evaluate the effect of combining biofertilizer and organic fertilizer on the production of shallot in Sukabanjar village, Pesawaran, Lampung, Indonesia. The study was set up using a randomized completely block design with two factors, biofertilizers and various organic fertilizers, i.e. cow manure, chicken manure, rice straw compost, oyster mushroom baglog.  Our study demonstrated that combining biofertilizer and organic fertilizer significantly increased the number, diameter, and fresh and dry weight of tubers of “Bima Brebes” shallot. Shallots treated with biofertilizer combined with oyster mushroom baglog produced the highest tuber yield of 1788 g compared to 282 g in the control

The Settlement of Disputes Between the Workers and Wetland Palm Oil Company in the District of Barito Kuala

Barito Kuala District has developedpalm oil plantation sector in wetlands areawhich gradually changed the pattern of its community life. Previously, most of the peoplewere sharecroppers with the land as their main commodities, then they become the laborbecause the companies employ people especially from the local community.This researchis an empirical legal study to obtain primary data and literature study to obtain secondarydata. Its population is the palm oil plantations in Barito Kuala District and the sample ispalm oil plantations in wetlands, which employ workers. In relation to the employment, thereare sometimes disagreements among the parties which can be caused by a variety of factors.The settlement of the industrial disputes is through stages of the bipartite; the mediation(tripartite); conciliation; arbitration; and the Industrial Relations Court. Industrial RelationsCourt is the last effort for the disputing parties in industrial relations that can not be resolvedthrough out courts, regulated in Law Number 2 of 2004 concerning Industrial RelationsCour

MONITORING PEMELIHARAAN UDANG VANAME (Litopeneus vannamei) SUPER INTENSIF DI PT MAKMUR PERSADA, BULUKUMBA

Pembesaran udang vaname secara super internsif merupakan teknologi terkini dan terdepan dengan lahan sempit dan padat tebar yang tinggi sehingga meningkatkan produktivitas suatu perusahaan. Tujuan penelitian ini adalah monitoring pertumbuhan dan pengelolaan kualitas air udang vaname superintensif. Lokasi penelitian di PT Makmur Persada, Kabupaten Bulukumba, Sulawesi Selatan. Metode penelitian secara surve dengan mengambil data yang ada dilapangan. Hasil penelitian menunjukan pemberian pakan DOC 1-4 diberikan sebanyak 4 kali, dan DOC 5 sampai panen sebanyak 5 kali sehari, dosis pakan perhari menurun seiring masa pemeliharaan. DOC 35 mulai diberikan feed addictive. Kadar suhu 28 - 32º C, kecerahan 20 - 40 cm, salinitas 25 - 27 ppt, pH 7,5 – 8,1, NO3 stabil selama masa pemeliharaan yakni 23ppm, NO2 tertinggi 1 ppm, NH3 tertinggi 0,141, NH4 7,8 ppm tertinggi, alkalinitas 168 ppm, TOM tertinggi mencapai 133,98 ppm. ADG 0,265 dan ABW 9,40 gram. Panen yang dihasilkan adalah sebanyak 2,935 ton/kg.Pembesaran udang vaname secara super internsif merupakan teknologi terkini dan terdepan dengan lahan sempit dan padat tebar yang tinggi sehingga meningkatkan produktivitas suatu perusahaan. Tujuan penelitian ini adalah monitoring pertumbuhan dan pengelolaan kualitas air udang vaname superintensif. Lokasi penelitian di PT Makmur Persada, Kabupaten Bulukumba, Sulawesi Selatan. Metode penelitian secara surve dengan mengambil data yang ada dilapangan. Hasil penelitian menunjukan pemberian pakan DOC 1-4 diberikan sebanyak 4 kali, dan DOC 5 sampai panen sebanyak 5 kali sehari, dosis pakan perhari menurun seiring masa pemeliharaan. DOC 35 mulai diberikan feed addictive. Kadar suhu 28 - 32º C, kecerahan 20 - 40 cm, salinitas 25 - 27 ppt, pH 7,5 – 8,1, NO3 stabil selama masa pemeliharaan yakni 23ppm, NO2 tertinggi 1 ppm, NH3 tertinggi 0,141, NH4 7,8 ppm tertinggi, alkalinitas 168 ppm, TOM tertinggi mencapai 133,98 ppm. ADG 0,265 dan ABW 9,40 gram. Panen yang dihasilkan adalah sebanyak 2,935 ton/kg

Estimated relative permittivity of contaminated laterite soil: An empirical model for GPR waves

Estimated relative permittivity performed on soil is essential for forecasting the performance of Ground Penetrating Radar (GPR) in an in-depth manner. This study investigated and verified the empirical relationship model between relative permittivity and volumetric water content in soil to predict the relative permittivity of contaminated laterite soil. In this study, a 24-hour measurement involving 800 MHz shielded antenna GPR was carried out in a concrete simulation field tank filled with Terap Red soil (1.5 m x 2.6 m x 1.5 m) at UiTM Perlis, Malaysia. Embedded moisture content probe was simultaneously measured to monitor the response of volumetric water content in contaminated soil in order to formulate an empirical relationship between relative permittivity and moisture content. The GPR data were pre-processed and filtered with Reflexw 7.5, while regression analysis was performed to evaluate the empirical relationship model. The model outcomes were retrieved from a number of cross-validation schemes, including correlation analysis (R2), root mean square error (RMSE), and calibrated Agilent Technologies Automated Vector Analyser (VNA). A third-order polynomial for analysis of variance (ANOVA) best fitted the model with positively strong correlation (R2=0.989, N=24, P < 0.01) and RMSE 0.003< RMSEpredicted < 0.19. Verification of the proposed model using calibrated VNA displayed exceptional agreement between 0.06% comparisons