Fair value and environmental disclosure impact on agricultural company financial performance

AbstractBiological assets are growing assets owned by a company and can provide economic benefits in the future. In Indonesia, biological assets are recorded and recognized based on PSAK 69. The PSAK 69 requires the use of the fair value method to measure biological assets that were previously measured using the historical cost method. This study aims to determine the impact of PSAK 69 implementation on financial performance. This study also investigates the effect of environmental reporting on financial performance. The agricultural listed company on the Indonesia Stock Exchange was chosen as the sample in this quantitative study. The data was obtained from the financial reports from 2015 to 2020. The environmental reporting data was measured by a PROPER rating. The data was then analysed using panel data regression. The findings of this study indicated that the implementation of PSAK 69 did affect the financial performance. The environmental reporting using the PROPER rating however did not affect the financial performance. The result of this study can be used as a basis for decision making for management to improve the company’s financial performance and environmental reporting.AbstrakAset biologis adalah aset bertumbuh yang dimiliki oleh perusahaan dan dapat memberikan manfaat ekonomi di masa mendatang. Di Indonesia, aset biologis dicatat dan diakui berdasarkan PSAK 69 mulai tahun 2018. PSAK 69 meminta aset biologis diukur dengan metode fair value, yang sebelumnya diukur dengan historical cost. Penelitian ini bertujuan untuk mengetahui dampak penerapan PSAK 69 tentang aset biologis terhadap kinerja keuangan. Selain itu, penelitian ini juga ingin mengetahui dampak pelaporan lingkungan pada kinerja keuangan. Penelitian ini merupakan penelitian kuantitatif dengan perusahaan sektor agrikultur yang terdaftar pada Bursa Efek Indonesia sebagai sampelnya. Data penelitian bersumber dari laporan keuangan perusahaan tahun 2015-2020. Data tentang pelaporan lingkungan diambil dari peringkat PROPER. Data diolah dengan menggunakan analisis regresi data panel. Hasil dari penelitian ini menunjukkan bahwa perubahan pengukuran pada aset biologis berpengaruh pada kinerja keuangan perusahaan. Pelaporan lingkungan menggunakan peringkat PROPER tidak berpengaruh terhadap kinerja keuangan perusahaan. Penelitian ini dapat dijadikan dasar pengambilan keputusan bagi manajemen untuk meningkatkan kinerja keuangan perusahaan serta meningkatkan pelaporan lingkungan

PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA BENGKEL GENERASI KNALPOT

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan terhadap kepuasan konsumen bengkel generasi knalpot samarinda. Penelitian ini menggunakan jenis penelitian asosiatif kausal. Metode pengumpulan data yang digunakan adalah dengan wawancara dan menyebar angket (kuesioner) terhadap 65 responden. Uji hipotesis menggunakan metode analisis regresi linear sederhana yang digunakan untuk mengetahui pengaruh variabel bebas dengan variabel terikat yaitu kualitas pelayanan terhadap kepuasan konsumen. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan kualitas pelayanan terhadap kepuasan konsumen bengkel generasi knalpot samarinda, hasil penelitian koefisien regresi secara parsial (uji t) menunjukkan bahwa nilai thitung sebesar 6,515 dan nilai ttabel 1,997 atau thitung > ttabel, sehingga Ha diterima dan Ho ditolak. Sedangkan dalam koefisien determinasi (R) diketahui nilai koefisien sebesar 0,403

PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA BENGKEL GENERASI KNALPOT

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan terhadap kepuasan konsumen bengkel generasi knalpot samarinda. Penelitian ini menggunakan jenis penelitian asosiatif kausal. Metode pengumpulan data yang digunakan adalah dengan wawancara dan menyebar angket (kuesioner) terhadap 65 responden. Uji hipotesis menggunakan metode analisis regresi linear sederhana yang digunakan untuk mengetahui pengaruh variabel bebas dengan variabel terikat yaitu kualitas pelayanan terhadap kepuasan konsumen. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan kualitas pelayanan terhadap kepuasan konsumen bengkel generasi knalpot samarinda, hasil penelitian koefisien regresi secara parsial (uji t) menunjukkan bahwa nilai thitung sebesar 6,515 dan nilai ttabel 1,997 atau thitung > ttabel, sehingga Ha diterima dan Ho ditolak. Sedangkan dalam koefisien determinasi (R) diketahui nilai koefisien sebesar 0,403

June 1967 in Personal Stories of Palestinians and Israelis

The clash of June 1967, called by Israelis the Six-Day War and by Palestinians the Naksa (setback), is a critical milestone within the longstanding Israeli- Palestinian conflict. Despite all the scholarly attention ever since, there remain unheard voices and untold stories. It is the personal stories of people in the region that are at the center of this book. How do they remember 1967? How were their lives affected, even changed dramatically as a result of that short war? Listening to their stories as told some 50 years later, an incomplete tapestry of memories and understandings emerge. This book is the product of a re- search collaboration among Palestinian, Israeli and European folklorists, cultural anthropologists and sociologists. The personal stories were collected in the framework of interviews with men and women from all walks of life, on the days before, during and after this dramatic confrontation. The book is comprised of eleven chapters based on a corpus of several hundred conversations, as well as eight representative interviews. Together they afford insight into differential memories and sensations, visions of euphoria and despair, newly revived hopes, pain and disappointment, disillusionment and repentance

June 1967 in Personal Stories of Palestinians and Israelis

The clash of June 1967, called by Israelis the Six-Day War and by Palestinians the Naksa (setback), is a critical milestone within the longstanding Israeli- Palestinian conflict. Despite all the scholarly attention ever since, there remain unheard voices and untold stories. It is the personal stories of people in the region that are at the center of this book. How do they remember 1967? How were their lives affected, even changed dramatically as a result of that short war? Listening to their stories as told some 50 years later, an incomplete tapestry of memories and understandings emerge. This book is the product of a re- search collaboration among Palestinian, Israeli and European folklorists, cultural anthropologists and sociologists. The personal stories were collected in the framework of interviews with men and women from all walks of life, on the days before, during and after this dramatic confrontation. The book is comprised of eleven chapters based on a corpus of several hundred conversations, as well as eight representative interviews. Together they afford insight into differential memories and sensations, visions of euphoria and despair, newly revived hopes, pain and disappointment, disillusionment and repentance

The Influence of Exogenous Hormone on the Flowering and Fruiting of Strawberry (Fragaria x ananassa Duch)

The influence the exogenous hormone on flowering and fruiting of strawberry was conducted at the Malaysian Agricultural Research and Development Institute (MARDI) station in Cameron Highlands. Factorial experiment with three replications was designed in randomized completed block design (RCBD) where two factors, cultivars and exogenous hormone were used. Two strawberry cultivars, Camarosa and Camaroga cvs., were grown under green house and treated with 0 and 50 ppm of auxin (IBA), gibberellins acid (GA3) or cytokinin (6-BA) either singly or in combination by foliage application. The results showed that, there are significant different between the mean of flowering parameter, percentage of fruit set and average of fruit weight among the two cultivars. The result also showed that the number of the flowers per plant was greatly increased by about 138% comparing with the control plants when treated with 50 ppm GA3. 6-BA and IBA shows an antagonized effect on the role of GA3 in producing the flowers. The percentage of fruits set had increased by about 97.24 % and 81.5 % after treated with IBA and GA3, respectively. Combined application of GA3+6BA had increased the fruit weight by 33.85% compared with the control plants. The result also indicated that these two cultivars of strawberry response differently to the exogenous hormones in the producing flowers and fruits. The first bud of the plant treated with IBA+6-BA formed to flower as compared with the plants treated with GA3. The result obtained from of the present study could be used to control the flowering and fruiting of strawberry. Keywords: Strawberry, exogenous hormone, flowering, fruiting

Association between Single Nucleotide Polymorphisms in SIRT1 and SIRT2 Loci and Growth in Tibetan Sheep

Silent information regulator 1 and 2 (SIRT1, 2) were NAD+-dependent histone or non-histone deacetylase, which emerged as key metabolic sensors in several tissues of mammals. In the present study, the search for polymorphisms within the ovine SIRT1 and SIRT2 loci as well as association analyses between SNPs and growth-related traits were performed in Tibetan sheep. To determine the expression pattern of SIRT1 and SIRT2 genes in Tibetan sheep, the quantitative real-time polymerase chain reaction (qPCR) analysis revealed that those two genes were widely expressed in diverse tissues. Expression of SIRT1 was less in abomasum of lamb, whereas it was greater in duodenum within adult stage. In the case of SIRT2, the greatest expression was observed in reticulum (lamb) and in muscle (adult), whereas the least expression was in liver for lamb and in kidney for adult animals. The association analysis demonstrated that g.3148 C \u3e T polymorphism of SIRT1 affected heart girth (p = 0.002). The g.8074 T \u3e A SNP of SIRT2 had a significant correlation with body weight (p = 0.011) and body length (p = 0.008). These findings suggested that the SIRT1 and SIRT2 polymorphism was involved in growth-related traits in Tibetan sheep, which may be considered to be genetic markers for improving the growth traits of Tibetan sheep

Antimicrobial resistance among migrants in Europe: a systematic review and meta-analysis

BACKGROUND: Rates of antimicrobial resistance (AMR) are rising globally and there is concern that increased migration is contributing to the burden of antibiotic resistance in Europe. However, the effect of migration on the burden of AMR in Europe has not yet been comprehensively examined. Therefore, we did a systematic review and meta-analysis to identify and synthesise data for AMR carriage or infection in migrants to Europe to examine differences in patterns of AMR across migrant groups and in different settings. METHODS: For this systematic review and meta-analysis, we searched MEDLINE, Embase, PubMed, and Scopus with no language restrictions from Jan 1, 2000, to Jan 18, 2017, for primary data from observational studies reporting antibacterial resistance in common bacterial pathogens among migrants to 21 European Union-15 and European Economic Area countries. To be eligible for inclusion, studies had to report data on carriage or infection with laboratory-confirmed antibiotic-resistant organisms in migrant populations. We extracted data from eligible studies and assessed quality using piloted, standardised forms. We did not examine drug resistance in tuberculosis and excluded articles solely reporting on this parameter. We also excluded articles in which migrant status was determined by ethnicity, country of birth of participants' parents, or was not defined, and articles in which data were not disaggregated by migrant status. Outcomes were carriage of or infection with antibiotic-resistant organisms. We used random-effects models to calculate the pooled prevalence of each outcome. The study protocol is registered with PROSPERO, number CRD42016043681. FINDINGS: We identified 2274 articles, of which 23 observational studies reporting on antibiotic resistance in 2319 migrants were included. The pooled prevalence of any AMR carriage or AMR infection in migrants was 25·4% (95% CI 19·1-31·8; I2 =98%), including meticillin-resistant Staphylococcus aureus (7·8%, 4·8-10·7; I2 =92%) and antibiotic-resistant Gram-negative bacteria (27·2%, 17·6-36·8; I2 =94%). The pooled prevalence of any AMR carriage or infection was higher in refugees and asylum seekers (33·0%, 18·3-47·6; I2 =98%) than in other migrant groups (6·6%, 1·8-11·3; I2 =92%). The pooled prevalence of antibiotic-resistant organisms was slightly higher in high-migrant community settings (33·1%, 11·1-55·1; I2 =96%) than in migrants in hospitals (24·3%, 16·1-32·6; I2 =98%). We did not find evidence of high rates of transmission of AMR from migrant to host populations. INTERPRETATION: Migrants are exposed to conditions favouring the emergence of drug resistance during transit and in host countries in Europe. Increased antibiotic resistance among refugees and asylum seekers and in high-migrant community settings (such as refugee camps and detention facilities) highlights the need for improved living conditions, access to health care, and initiatives to facilitate detection of and appropriate high-quality treatment for antibiotic-resistant infections during transit and in host countries. Protocols for the prevention and control of infection and for antibiotic surveillance need to be integrated in all aspects of health care, which should be accessible for all migrant groups, and should target determinants of AMR before, during, and after migration. FUNDING: UK National Institute for Health Research Imperial Biomedical Research Centre, Imperial College Healthcare Charity, the Wellcome Trust, and UK National Institute for Health Research Health Protection Research Unit in Healthcare-associated Infections and Antimictobial Resistance at Imperial College London

Surgical site infection after gastrointestinal surgery in high-income, middle-income, and low-income countries: a prospective, international, multicentre cohort study

Background: Surgical site infection (SSI) is one of the most common infections associated with health care, but its importance as a global health priority is not fully understood. We quantified the burden of SSI after gastrointestinal surgery in countries in all parts of the world. Methods: This international, prospective, multicentre cohort study included consecutive patients undergoing elective or emergency gastrointestinal resection within 2-week time periods at any health-care facility in any country. Countries with participating centres were stratified into high-income, middle-income, and low-income groups according to the UN's Human Development Index (HDI). Data variables from the GlobalSurg 1 study and other studies that have been found to affect the likelihood of SSI were entered into risk adjustment models. The primary outcome measure was the 30-day SSI incidence (defined by US Centers for Disease Control and Prevention criteria for superficial and deep incisional SSI). Relationships with explanatory variables were examined using Bayesian multilevel logistic regression models. This trial is registered with ClinicalTrials.gov, number NCT02662231. Findings: Between Jan 4, 2016, and July 31, 2016, 13 265 records were submitted for analysis. 12 539 patients from 343 hospitals in 66 countries were included. 7339 (58·5%) patient were from high-HDI countries (193 hospitals in 30 countries), 3918 (31·2%) patients were from middle-HDI countries (82 hospitals in 18 countries), and 1282 (10·2%) patients were from low-HDI countries (68 hospitals in 18 countries). In total, 1538 (12·3%) patients had SSI within 30 days of surgery. The incidence of SSI varied between countries with high (691 [9·4%] of 7339 patients), middle (549 [14·0%] of 3918 patients), and low (298 [23·2%] of 1282) HDI (p < 0·001). The highest SSI incidence in each HDI group was after dirty surgery (102 [17·8%] of 574 patients in high-HDI countries; 74 [31·4%] of 236 patients in middle-HDI countries; 72 [39·8%] of 181 patients in low-HDI countries). Following risk factor adjustment, patients in low-HDI countries were at greatest risk of SSI (adjusted odds ratio 1·60, 95% credible interval 1·05–2·37; p=0·030). 132 (21·6%) of 610 patients with an SSI and a microbiology culture result had an infection that was resistant to the prophylactic antibiotic used. Resistant infections were detected in 49 (16·6%) of 295 patients in high-HDI countries, in 37 (19·8%) of 187 patients in middle-HDI countries, and in 46 (35·9%) of 128 patients in low-HDI countries (p < 0·001). Interpretation: Countries with a low HDI carry a disproportionately greater burden of SSI than countries with a middle or high HDI and might have higher rates of antibiotic resistance. In view of WHO recommendations on SSI prevention that highlight the absence of high-quality interventional research, urgent, pragmatic, randomised trials based in LMICs are needed to assess measures aiming to reduce this preventable complication

Burnout among surgeons before and during the SARS-CoV-2 pandemic: an international survey

Background: SARS-CoV-2 pandemic has had many significant impacts within the surgical realm, and surgeons have been obligated to reconsider almost every aspect of daily clinical practice. Methods: This is a cross-sectional study reported in compliance with the CHERRIES guidelines and conducted through an online platform from June 14th to July 15th, 2020. The primary outcome was the burden of burnout during the pandemic indicated by the validated Shirom-Melamed Burnout Measure. Results: Nine hundred fifty-four surgeons completed the survey. The median length of practice was 10&nbsp;years; 78.2% included were male with a median age of 37&nbsp;years old, 39.5% were consultants, 68.9% were general surgeons, and 55.7% were affiliated with an academic institution. Overall, there was a significant increase in the mean burnout score during the pandemic; longer years of practice and older age were significantly associated with less burnout. There were significant reductions in the median number of outpatient visits, operated cases, on-call hours, emergency visits, and research work, so, 48.2% of respondents felt that the training resources were insufficient. The majority (81.3%) of respondents reported that their hospitals were included in the management of COVID-19, 66.5% felt their roles had been minimized; 41% were asked to assist in non-surgical medical practices, and 37.6% of respondents were included in COVID-19 management. Conclusions: There was a significant burnout among trainees. Almost all aspects of clinical and research activities were affected with a significant reduction in the volume of research, outpatient clinic visits, surgical procedures, on-call hours, and emergency cases hindering the training. Trial registration: The study was registered on clicaltrials.gov "NCT04433286" on 16/06/2020