Faktor-faktor yang Mempengaruhi Auditor Switching secara Voluntary pada Perusahaan Manufaktur

This study aimed to analyzed the factors that affect voluntary auditor switching on manufacturing companies listed in Indonesia Stock Exchange (IDX). The population in this study are all companies listed in Indonesia Stock Exchange in the period 2009 to 2014. The number of manufacturing firms sampled in this study were 630 companies observations obtained by purposive sampling method. The data analysis technique used is logistic regression analysis with SPSS version 21. Based on the analysis conducted, the results showed that the variables the percentage change in ROA and audit opinion does not affect the size of the sample companies to perform switching auditors, while change of management, financial distress, the public accountant firm\u27s, the client size having a significant influence on the company sample to perform the auditor switching

Differential Responses of Bird Species to Habitat Condition in a Coastal Kenyan Forest Reserve: Implications for Conservation

The management of assemblages of species across many taxa is a common concern in conservation. Consequently, the use of one or a few surrogate or indicator species to represent an entire assemblage has become an increasingly important tool in conservation science. However, conservation schemes based on the needs of one or two focal species often fail to account for individualistic responses of larger assemblages of species. Data from bird point counts along with vegetation characteristics from a coastal tropical dry forest in Kenya that is subject to elephant disturbance were used to explore the differential responses of bird species to environmental conditions in a forest reserve where wildlife management includes both endangered birds and mammals. Results revealed that even birds with similar foraging habits had idiosyncratic responses to both environmental traits and elephant disturbance. While overall species responded to important characteristics such as percent canopy cover and leaf litter depth, individualistic responses of different species trait diversity defied easy characterization of optimal forest management schemes. Taken together, our analyses highlight the difficulty in basing the development of management plans for entire assemblages of species on the response of a single or a few species. Implications for wildlife conservation in Arabuko-Sokoke Forest and similar forest reserves are discussed, emphasizing the need for a better understanding of individual species’ responses to forest conditions

Biofortification of common bean (Phaseolus vulgaris L.) with iron and zinc: Achievements and challenges

Abstract Micronutrient deficiencies (hidden hunger), particularly in iron (Fe) and zinc (Zn), remain one of the most serious public health challenges, affecting more than three billion people globally. A number of strategies are used to ameliorate the problem of micronutrient deficiencies and to improve the nutritional profile of food products. These include (i) dietary diversification, (ii) industrial food fortification and supplements, (iii) agronomic approaches including soil mineral fertilisation, bioinoculants and crop rotations, and (iv) biofortification through the implementation of biotechnology including gene editing and plant breeding. These efforts must consider the dietary patterns and culinary preferences of the consumer and stakeholder acceptance of new biofortified varieties. Deficiencies in Zn and Fe are often linked to the poor nutritional status of agricultural soils, resulting in low amounts and/or poor availability of these nutrients in staple food crops such as common bean. This review describes the genes and processes associated with Fe and Zn accumulation in common bean, a significant food source in Africa that plays an important role in nutritional security. We discuss the conventional plant breeding, transgenic and gene editing approaches that are being deployed to improve Fe and Zn accumulation in beans. We also consider the requirements of successful bean biofortification programmes, highlighting gaps in current knowledge, possible solutions and future perspectives

Biofortification of common bean (Phaseolus vulgaris L.) with iron and zinc:Achievements and challenges

Micronutrient deficiencies (hidden hunger), particularly in iron (Fe) and zinc (Zn), remain one of the most serious public health challenges, affecting more than three billion people globally. A number of strategies are used to ameliorate the problem of micronutrient deficiencies and to improve the nutritional profile of food products. These include (i) dietary diversification, (ii) industrial food fortification and supplements, (iii) agronomic approaches including soil mineral fertilisation, bioinoculants and crop rotations, and (iv) biofortification through the implementation of biotechnology including gene editing and plant breeding. These efforts must consider the dietary patterns and culinary preferences of the consumer and stakeholder acceptance of new biofortified varieties. Deficiencies in Zn and Fe are often linked to the poor nutritional status of agricultural soils, resulting in low amounts and/or poor availability of these nutrients in staple food crops such as common bean. This review describes the genes and processes associated with Fe and Zn accumulation in common bean, a significant food source in Africa that plays an important role in nutritional security. We discuss the conventional plant breeding, transgenic and gene editing approaches that are being deployed to improve Fe and Zn accumulation in beans. We also consider the requirements of successful bean biofortification programmes, highlighting gaps in current knowledge, possible solutions and future perspectives