Dampak Penerapan IFRS pada Nilai Perusahaan (Book Value) Jakarta Islamic Index

Financial Statements Information is an important information for financial reports users. Investors want financial statements have transparency and can be compared between the companies at worldwide. One feature of transparency is the amount of the disclosure. The disclosure will reduce asymmetric information between investors and management, which will ultimately on reducing the risk faced by investors. IFRS differences is a solution for better standards globally oriented so that the IFRS is applied to bring good impact for company. This research wanted to know the impact of IFRS implementation in Indonesia against corporate value and relevance of accounting information value. The sample used by this research was companies listed at the Jakarta Islamic Index. Results found that the differences of Book Value before and after IFRS. But the relevance information value after IFRS is smaller than before IFRS

Pengaruh Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Penyajian Laporan Keuangan

This research intended to explore the effect of the competence of human resource and the use of technology information to financial report quality. The object of this research was SKPD Government of Empat Lawang Regency of South Sumatera Province. Sample in the research amounted to 39 samples of employees. The results showed that the competence of human resources significantly positive impact on the quality of financial statement presentation. While on the utilization of information technology had no significant effect. By adding financial accountability as a moderator variable, the R Square competency variable of human resources rose by 0.203 or 20.3%. Then on variable utilization of information technology equal to 0,140 or 14%. It could be concluded that with the existence of financial accountability would be able to strengthen the relationship between the competence of human resources and utilization of information technology to the quality of financial presentation

Fine-root carbon and nitrogen concentration of European beech (Fagus sylvatica L.) in Italy Prealps: possible implications of coppice conversion to high forest

Fine-root systems represent a very sensitive plant compartment to environmental changes. Gaining further knowledge about their dynamics would improve soil carbon input understanding. This paper investigates C and N concentrations in fine roots in relation to different stand characteristics resulting from conversion of coppiced forests to high forests. In order to evaluate possible interferences due to different vegetative stages of vegetation, fine-root sampling was repeated six times in each stand during the same 2008 growing season. Fine-root sampling was conducted within three different soil depths (0-10; 10-20; and 20-30 cm). Fine-root traits were measured by means of WinRHIZO software which enable us to separate them into three different diameter classes (0-0.5, 0.5-1.0 and 1.0-2.0 mm). The data collected indicate that N concentration was higher in converted stands than in the coppiced stand whereas C concentration was higher in the coppiced stand than in converted stands. Consequently the fine-root C:N ratio was significantly higher in coppiced than in converted stands and showed an inverse relationship with fine-root turnover rate, confirming a significant change of fine-root status after the conversion of a coppice to high forest

Effect of tree density on root distribution in Fagus sylvatica stands: a semi-automatic digitising device approach to trench wall method

5Knowledge of root profiles is essential for measuring and predicting ecosystem dynamics and function. In the present study, the effects of management practices on root (0.5 <= ø < 20 mm) spatial distribution were examined in a 40-year-old coppice stand (CpS 1968) and other two stands converted from coppice to thinned high forest in 1994 (CvS 1994) and 2004 (CvS 2004), respectively. The use of a semi-automatic digitising device approach was compared with a conventional root mapping method in order to estimate the time per person required from fieldwork to the final digital map. In July 2009, six trench walls per stand were established according to tree density, i.e. as equidistant as possible from all surrounding trees. Findings highlighted differences between the stands with CvS 1994 showing a lower number of small roots (2 <= ø < 5 mm), a higher mean cross-sectional area (CSA) of coarse roots (5 <= ø < 20 mm) and different root depth distribution as compared to CpS 1968 and CvS 2004 whose values were close to each other. The three diameter classes selected in this study showed significant relationships in terms of number of roots, scaling down from coarse- to small- and fine-roots. Forest management practices significantly affected only the number of small roots. The number of fine roots (0.5 <= ø < 2 mm) was isometrically related to their root length density (RLD, cm cm-3). No relationship occurred with RLD of very fine roots (ø < 0.5 mm). In conclusion, forest management practices in terms of conversion thinnings significantly affected belowground biomass distribution of beech forest in space and time. In particular, frequency of coarse roots was related to the stand tree density, frequency of small roots was related to the cutting age. Size of coarse roots was related to tree density but only several years after felling. The allometric relationship occurring between fineand small-roots highlighted how fine root number and RLD were only indirectly affected by forest management practices. These findings suggest that future investigations on the effect of forest thinning practices on fine-root traits like number, length and biomass several years after felling cannot ignore those on small roots.openDi Iorio, A.; Montagnoli, A.; Terzaghi, M.; Scippa, G.S.; Chiatante, D.DI IORIO, Antonino; Montagnoli, A.; Terzaghi, M.; Scippa, G. S.; Chiatante, Donat

Fine-root seasonal pattern, production and turnover rate of European beech (Fagus sylvatica L.) stands in Italy Prealps: Possible implications of coppice conversion to high forest

The aim of this study was to investigate the possible effects of coppice conversion to high forest on the beech fine-root systems. We compared the seasonal pattern of live and dead fine-root mass (d<2 mm), production and turnover in three beech stands that differed in management practices. Tree density was higher in the 40-year-old coppice stand than in the stands that were converted from coppice to high forest in 1994 and 2004, respectively. We found that a reduction in tree density reduced the total fine-root biomass (Coppice stand, 353.8 g m-2; Conversion 1994 stand, 203.6 g m-2; Conversion 2004 stand, 176.2 g m-2) which continued to be characterised by a bimodal pattern with two major peaks, one in spring and one in early fall. Conversion to high forest may also affect the fine-root soil depth distribution. Both fine-root production and turnover rate were sensitive to management practices. They were lower in the Coppice stand (production 131.5 g m-2 year-1; turnover rate 0.41 year-1) than in the converted stands (1994 Conversion stand: production 232 g m-2 year-1, turnover rate 1.06 year-1; 2004 Conversion stand: production 164.2 g m-2 year-1, turnover rate 0.79 year-1)

Influence of soil temperature and water content on fine-root seasonal growth of European beech natural forest in Southern Alps, Italy

In tree species, fine-root growth is influenced by the interaction between environmental factors such as soil temperature (ST) and soil moisture. Evidences suggest that if soil moisture and nutrient availability are adequate, rates of root growth increase with increasing soil temperature up to an optimum and then decline at supraoptimal temperatures. These optimal conditions vary between different taxa, the native environment and the fine-root diameter sub-classes considered. We investigated the effects of seasonal changes of both ST and soil water content (SWC) on very fine (d < 0.5 mm) and fine-root (0.5 < d < 2 mm) mass (vFRM, FRM) and length (vFRL, FRL) in Italian Southern Alps beech forests (Fagus sylvatica L.). Root samples were collected by soil core method. Turnover rate was higher for the very fine (0.51) than for the fine (0.36) roots. vFRM, FRM, vFRL and FRL displayed a complex seasonal pattern peaking in summer when SWC was around 40 % and ST was around 14 \ub0C. Above this temperature, under almost constant SWC, all above mentioned root traits decreased. vFRM, FRM, vFRL and FRL showed significant second-order polynomial relationship (p < 0.05) with SWC for both diameter classes, with the only exception of SRL. ST showed the same kind of relationship significant only with vFRM and vFRL, the latter within the 12-16 \ub0C smaller range. Interpolation analysis between root mass and length for both diameter classes and investigated soil environmental characteristics (ST and SWC) showed a clear roundish delineation only for vFRM. In conclusion, these findings clarified the occurrence of a bimodal fine-root growth seasonal pattern for our beech forest. The optimal growth ST and SWC ranges were delineated only for very fine roots, giving further evidence on this root category as the more responsiveness to soil environmental changes. Furthermore, F. sylvatica seems to adopt an intensive strategy to cope with decreasing SWC. Finally, fine-root growth, mainly radial type, seems to be driven by SWC, whereas very fine-root growth, mainly longitudinal type, seems to be driven by ST

Biochar Enhances Plant Growth, Fruit Yield, and Antioxidant Content of Cherry Tomato (Solanum lycopersicum L.) in a Soilless Substrate

Biochar soil amendment can improve growing medium water and nutrient status and crop productivity. A pot experiment was conducted using Solanum lycopersicum var. cerasiforme plants to investigate the effects of biochar amendment (20% application rate) on a soilless substrate, as well as on plant growth, fruit yield, and quality. During the experiment, substrate characteristics, plant morphological traits, and root and leaf C/N content were analyzed at three sampling points defined as early stage (36 days after germination), vegetative stage (84 days a. g.), and fruit stage (140 days a. g.). Fruit morphological traits, titratable acidity, lycopene, and solid soluble content were measured at the end of the experiment. Biochar ameliorated substrate characteristics (Nav increase of 17% and Ctot increase of 13% at the beginning of the study), resulting in a promotion effect on plant root, shoot, and leaf morphology mainly at the vegetative and fruit stages. Indeed, at these two sampling points, the biochar-treated plants had a greater number of leaves (38 and 68 at the vegetative and fruit stages, respectively) than the untreated plants (32 and 49, respectively). The biochar also increased leaf area with a rise of 26% and 36% compared with the values measured in the untreated plants. Moreover, the amendment increased twofold root length, root surface area, and root, stem, and leaf biomasses in comparison with untreated plants. Regarding plant productivity, although fruit morphology remained unchanged, biochar increased flower and fruit numbers (six times and two times, respectively), acidity (75%), lycopene (28%), and solid soluble content (16%). By unveiling promoting changes in morphological traits, fruit number, and antioxidant content occurring in cherry tomato plants growing in a biochar-treated soilless substrate, it could be possible to highlight the importance of biochar for future applications in the field for enhancing plant production and fruit quality in a sustainable agriculture framework

Single-Grain Virtualization for Contact Behavior Analysis on Sand

A methodology for virtualizing irregularly shaped grains is described here. The principle, largely inspired by computed tomography, is simple and accessible because only the three-dimensional (3D) outline of the grain is required. The volumetric object is obtained by reconstructing the planar projections of the grain acquired at different angles of rotation using a standard camera. Depending on the lens system, the resolution of the images can be as good as a few microns. A numerical representation of the real grain can be obtained by meshing the 3D image. The influence of grain morphology on the contact behavior of quartz sand is investigated here as an application of this novel technique. Numerical simulations using a finite-element model were carried out to reproduce the experimental data from normal compression single-grain tests. The results show the contribution of the initial grain rearrangement on the normal force-displacement response and its strong dependency on the shape of the grain. This study demonstrates that particle shape is a critical parameter for calibration of the contact behavior of sand