70 research outputs found

    Efficacy of anti-transpiration on yield and quality of sugar beet subjected to water stress

    Get PDF
    The current study took place at Shandaweel, Sohag governorate, Egypt, (latitude of 24.54° N and longitude of 32.94° E) and included two seasons, 2019/2020 and 2020/2021, to study the efficacy of anti-transpiration on yield and quality of sugar beet subjected to water stress. Three replications in a split-plot randomized complete block design were used in the experiment. The treatments included three irrigation levels (100, 80, and 60% of the recommended irrigation) in cases 12, 10, and 7 irrigations were applied and given at an average interval of 15, 18, and 26 days, which were randomly in the main plots, while, three anti-transpirant substances (Chitosan, Glycerol, and Magnesium carbonate), as well as water-sprayed plants (control) were placed in subplots randomly. Plant growth, chlorophyll, relative water content, cell membrane stability index, sugar production, and quality index were all lowered by drought stress in both seasons. Furthermore, under drought conditions, proline, free radical scavenging activity, and sucrose levels all increased significantly. In both seasons, the application of anti-transpiration substances had a substantial effect on improving the examined features when compared to the control. Foliar spray of chitosan or glycerol had a beneficial effect on physiological, morphological, and quality characteristics of the examined plants, compared to the control treatment. Generally, anti-transpirants reduced water use and increased water production in general when irrigation water was scarce. Furthermore, spraying anti-transpirants, which were responsible for lowering water use, considerably enhanced most of the growth and yield measures as well as quality

    Tinjauan Hukum Islam terhadap Forex Online Trading

    Get PDF
    Dewasa ini, tren investasi Forex Online Trading (FOT) sedang marak. Forex Online Trading merupakan perdagangan currency atau valuta asing dengan valuta asing lainnya yang tidak melibatkan fisik dari perdagangan tersebut, melainkan hanya nilainya saja dalam satu platform internet. Forex Online Trading termasuk dalam perdagangan berjangka, dimana tidak ada penyerahan secara langsung saat terjadinya transaksinya. Selain hal tersebut, dalam proses transaksinya ada margin atau jaminan yang harus diberikan investor kepada Forex Online Broker dan sistem transaksi short selling yang menjadi ciri khas dari Forex Online Trading sehingga terjadi praktek penjualan tanpa hak kepemilikan. Oleh karena hal-hal tersebut, maka timbul satu permasalahan yaitu bagaimana pandangan hukum Islam terhadap forex online trading? Sehingga penelitian ini bertujuan untuk mendeskripsikan pandangan hukum Islam terhadap transaksi tersebut. Metode penelitian ini adalah deskriftif kualitatif dengan metode pengumpulan data dokumentasi. Setelah dianalisis melalui metode tersebut, penulis menetapkan bahwa hokum transaksi Forex Online Trading adalah haram, karena Forex Online Trading tergolong dalam transaksi future market dengan menggunkan sistem margin dan short selling yang merepresentasikan praktek riba dan maisir

    Kemandirian Belajar Mahasiswa pada Mata Kuliah Akuntansi Perusahaan Dagang Ditinjau dari Keaktifan Mahasiswa dan Metode Mengajar Dosen Program Studi Pendidikan Akuntansi Angkatan 2017 FKIP UMS

    Get PDF
    LEARNING STUDENTS 'INDEPENDENCE IN ACCOUNTING COURSE OF TRADING COMPANIES REVIEWED FROM ACTIVITIES OF STUDENTS AND TEACHING METHODS OF STUDENTS ACCOUNTING EDUCATION STUDY PROGRAM 2017 FORM FKIP UMS Purpose of this study was to determine: 1) To determine the effect of student activity on student learning independence Accounting Business Study Program Study Program Accounting Education force 2017 FKIP UMS. 2) To determine the effect of teaching method on the learning independence of students of Accounting for Trading Company Accounting Education Study Program force 2017 FKIP UMS. 3) To determine the effect of student activeness and teaching methods on lecturers' learning independence of students of Accounting Department of Trade Company Accounting Education Study Program force 2017 FKIP UMS. This research is a type of descriptive research. The population in this study were all students of class of 2017 Accounting Education Study Program. Samples were taken as many as 152 students with simple random sampling. The required data is obtained through questionnaires and documentation. Previous questionnaires were tested and tested for validity and tested for reliability. Data analysis techniques used are multiple linear regression analysis, t test, F test, and relative and effective donations. The results of regression analysis obtained the regression line equation: Y = 32.715 + 0.452 X1 + 0.227 X2. Equations show that student learning independence is influenced by student activity and lecturer teaching methods. The conclusions taken are: 1) Student activity towards student learning independence can be accepted. This is based on multiple linear regression analysis (t test), it is known that tcount > ttable, 5.232> 1,960 and significance value <0,05, which is 0,000 with a relative contribution of 76% and an effective contribution of 29.8%. 2) The method of teaching lecturers to student learning independence can be accepted. This is based on multiple linear regression analysis (t test), it is known that tcount > ttable, which is 3.042> 1.960 and a significance value <0.05, which is 0.003 with a relative contribution of 24% and an effective contribution of 9.4%. 3) The activeness of students and the method of teaching lecturers to the learning independence of students in conducting academic registration can be accepted. This is based on variance analysis of multiple linear regression (F test), it is known that Farithmetic > Ftable, which is 17,685> 3,000 and a significance value of <0.05, which is 0,000. 4) The coefficient of determination (R2)of 0.392 indicates that the influence of the activity of students and methods of teaching faculty to student learning independence amounted to 39.2%, while 60,8% the rest influenced by other variables

    Analisis Penggunaan Metode Altman Z-Score Untuk Mengukur Kondisi Keuangan Perusahaan (Studi Kasus pada Perusahaan BUMN Sektor Aneka Industri dan Pengolahannya yang Terdaftar di BEI Periode 2017-2019)

    Get PDF
    This study aims to analyze the use of the Altman Z-Score method to measure the financial condition of companies in state-owned companies in the various industrial and processing sectors listed on the IDX for the 2018-2020 period. This research is a quantitative study using secondary data in the form of company financial statements that can be accessed through the website and website of the sample companies for the 2018-2020 period. The technique used in determining the sample in this study is a purposive sampling technique which produces up to 3 companies selected for research. The Altman Z-Score model that will be used in this study is the modified Altman model used for companies that have go public. The results of the study show that the acquisition of the Z-Score value in state-owned companies in the various industrial and processing sectors listed on the Indonesia Stock Exchange for the 2018-2020 period, shows that there is no significant bankruptcy trend, there is only one company that is in a distressed financial condition. while the other two companies entered the financial condition of the Non Distress company. This proves that there are more state-owned companies in the various industrial and processing sectors that have very good and efficient company performance

    Analisis Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Komisaris, Dewan Direksi, Dan Komite Audit Terhadap Manajemen Laba (Studi Empiris Perusahaan Manufaktur di BEI Periode 2015-2019)

    Get PDF
    Earnings management is a condition of management involved in the process of preparing external financial statements aimed at gaining personal profit so as to increase and decrease profits. The existence of earnings management can be misleading when the information is used to make considerations that will eventually cause the reader to change or change his or her opinion or decision. This research aims to analyze the influence of managerial ownership, institutional ownership, board of commissioners, board of directors, and audit committee. The sample selection method uses purposive sampling at manufacturing companies registered in Indonesia Stock Exchange for the period 2015-2019. This analysis tool uses multiple linear regression analysis. The results showed that managerial ownership and audit committees had an effect on earnings management. Institutional ownership, the board of commissioners, and the board of directors have no effect on earnings management

    Proses Morfologis pada Teks Laporan Hasil Observasi Siswa Kelas VII B SMP N 1 Kedawung di Kabupaten Sragen Tahun Ajaran 2018/2019

    Get PDF
    The purpose of the research is to identify the types of morphological processes and the use of affixes, reduplication, and compounding on the text of the observation report made by Grade VII B students of SMP Negeri 1 Kedawung. The type and design of this research is descriptive qualitative. The data of this study are the words in the text of the observation report made by students of class VII B SMP N 1 Kedawung Sragen district. The data source in this study is a document in the form of writing by VII VII grade students of SMP Negeri 1 Kedawung. Data collection techniques using documentation and data analysis techniques using the analysis of the collection. Data validation uses the theory triangulation technique. The results of this study are (1) there are morphological processes in the form of affixation, reduplication and compounding, and some texts that do not have a morphological process in the form of reduplication. (2) there are affixations in the form of confixes (the term, me-i, se-it, role, role, message, right, and play), prefixes (me, berm, pre-, di-, and ter-.) and suffixes (-an, -i, -wan, and -nya). The researcher also found the morphological process of reduplication in the form of repetition of all basic forms without phoneme and affixation variation, repetition with affixation or affixation, and partial repetition. In addition, researchers also use the morphological process in the form of composition or compounding (compositeum) which includes compound words based on properties (endocentric compound words), compound words based on meanings (fair compound words and figurative compound words), compound words based on composition (compound compounds). There is also the use of compound words according to Mees, namely deternative compound words (determining), possessive compound words (belonging)

    Women’s participation in household decision-making: qualitative findings from the Shonjibon Trial in rural Bangladesh

    Get PDF
    A key element of women’s empowerment is the ability to participate in household decision-making. This study presents the qualitative results from the Shonjibon Cash and Counselling Trial baseline process evaluation with the aim of exploring the status of women’s decision-making at the trial’s outset and to facilitate the exploration of any changes in women’s empowerment over the course of the trial. Between January and March 2021, we conducted forty-one in-depth interviews with pregnant women in rural Bangladesh. The research team translated, transcribed, coded, and discussed the interviews. We used thematic analysis to examine women’s experience and perceptions on household decision-making. The key findings that emerged; women jointly participated in financial decision-making with their husbands; men made the final decision regarding seeking healthcare, and women solely made choices regarding infant and young child feeding. Our findings revealed that women felt that they needed to discuss their plans to go outside the house with their husbands, many perceived a lack of importance in the community towards women’s participation in decision-making. This study documents current contextual information on the status of women’s involvement in household decision-making and intrahousehold power dynamics at the start of the Shonjibon Cash and Counselling Trial

    Anemia prevalence in women of reproductive age in low- and middle-income countries between 2000 and 2018

    Get PDF
    Anemia is a globally widespread condition in women and is associated with reduced economic productivity and increased mortality worldwide. Here we map annual 2000–2018 geospatial estimates of anemia prevalence in women of reproductive age (15–49 years) across 82 low- and middle-income countries (LMICs), stratify anemia by severity and aggregate results to policy-relevant administrative and national levels. Additionally, we provide subnational disparity analyses to provide a comprehensive overview of anemia prevalence inequalities within these countries and predict progress toward the World Health Organization’s Global Nutrition Target (WHO GNT) to reduce anemia by half by 2030. Our results demonstrate widespread moderate improvements in overall anemia prevalence but identify only three LMICs with a high probability of achieving the WHO GNT by 2030 at a national scale, and no LMIC is expected to achieve the target in all their subnational administrative units. Our maps show where large within-country disparities occur, as well as areas likely to fall short of the WHO GNT, offering precision public health tools so that adequate resource allocation and subsequent interventions can be targeted to the most vulnerable populations.Peer reviewe

    Tracking development assistance for health and for COVID-19 : a review of development assistance, government, out-of-pocket, and other private spending on health for 204 countries and territories, 1990-2050

    Get PDF
    Background The rapid spread of COVID-19 renewed the focus on how health systems across the globe are financed, especially during public health emergencies. Development assistance is an important source of health financing in many low-income countries, yet little is known about how much of this funding was disbursed for COVID-19. We aimed to put development assistance for health for COVID-19 in the context of broader trends in global health financing, and to estimate total health spending from 1995 to 2050 and development assistance for COVID-19 in 2020. Methods We estimated domestic health spending and development assistance for health to generate total health-sector spending estimates for 204 countries and territories. We leveraged data from the WHO Global Health Expenditure Database to produce estimates of domestic health spending. To generate estimates for development assistance for health, we relied on project-level disbursement data from the major international development agencies' online databases and annual financial statements and reports for information on income sources. To adjust our estimates for 2020 to include disbursements related to COVID-19, we extracted project data on commitments and disbursements from a broader set of databases (because not all of the data sources used to estimate the historical series extend to 2020), including the UN Office of Humanitarian Assistance Financial Tracking Service and the International Aid Transparency Initiative. We reported all the historic and future spending estimates in inflation-adjusted 2020 US,2020US, 2020 US per capita, purchasing-power parity-adjusted USpercapita,andasaproportionofgrossdomesticproduct.Weusedvariousmodelstogeneratefuturehealthspendingto2050.FindingsIn2019,healthspendinggloballyreached per capita, and as a proportion of gross domestic product. We used various models to generate future health spending to 2050. Findings In 2019, health spending globally reached 8. 8 trillion (95% uncertainty interval [UI] 8.7-8.8) or 1132(11191143)perperson.Spendingonhealthvariedwithinandacrossincomegroupsandgeographicalregions.Ofthistotal,1132 (1119-1143) per person. Spending on health varied within and across income groups and geographical regions. Of this total, 40.4 billion (0.5%, 95% UI 0.5-0.5) was development assistance for health provided to low-income and middle-income countries, which made up 24.6% (UI 24.0-25.1) of total spending in low-income countries. We estimate that 54.8billionindevelopmentassistanceforhealthwasdisbursedin2020.Ofthis,54.8 billion in development assistance for health was disbursed in 2020. Of this, 13.7 billion was targeted toward the COVID-19 health response. 12.3billionwasnewlycommittedand12.3 billion was newly committed and 1.4 billion was repurposed from existing health projects. 3.1billion(22.43.1 billion (22.4%) of the funds focused on country-level coordination and 2.4 billion (17.9%) was for supply chain and logistics. Only 714.4million(7.7714.4 million (7.7%) of COVID-19 development assistance for health went to Latin America, despite this region reporting 34.3% of total recorded COVID-19 deaths in low-income or middle-income countries in 2020. Spending on health is expected to rise to 1519 (1448-1591) per person in 2050, although spending across countries is expected to remain varied. Interpretation Global health spending is expected to continue to grow, but remain unequally distributed between countries. We estimate that development organisations substantially increased the amount of development assistance for health provided in 2020. Continued efforts are needed to raise sufficient resources to mitigate the pandemic for the most vulnerable, and to help curtail the pandemic for all. Copyright (C) 2021 The Author(s). Published by Elsevier Ltd.Peer reviewe

    Anemia prevalence in women of reproductive age in low- and middle-income countries between 2000 and 2018

    Get PDF
    corecore