3,779 research outputs found

    KARAKTERISASI WARNA BULU DAN UKURAN TUBUH SAPI BALI JANTAN PADA PETERNAKAN RAKYAT

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    The aims of this reseach were both to identification of coat color and to characterization several body measurements of Bali cattle male categorized in three types of age which reared in traditional farming system. The study conducted by using survey observatory method with total of  154 tails of beef cattle using for coat color identification and 29 tails of male Bali cattle were measured. Observed variables were coat color, chest circumference, shoulder height and body lenght. The data obtained were analyzed descriptively. The results showed that the distribution of Bali cattle with normal coat color was 100 %, but if diveded into native and unnative color then the frequencies were 64 % and 36 % respectively. The average rate of chest circumference, shoulder height and body lenght of male Bali cattle respectively were follows  108.47, 86.92, and 84.07 cm for Io ; 120.62, 96.98, dan 96.61 cm for I1 ; and 144.75, 116.93, and 112.22 for I2 cm. The body size of male Bali cattle is still relatively low and does not meet the quality standards of good beef cattle. &nbsp

    STATUS KERBAU MOA BERDASARKAN STRUKTUR POPULASI DAN LAJU SILANG DALAM PER GENERASI

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    This study aims to determine the population structure and cross-rate per generation of Moa buffalo on Moa Island as a source of information about the status of the buffalo population. The survey was conducted on 60 respondent breeders who raise buffalo in three sample village locations, and data collection was conducted by conducting interviews with buffalo breeders and direct observation in the field. The variables observed included population structure, actual population, effective population and cross-over rate per generation. The results showed that the composition of Moa buffalo from the total population was male 5.45% : female child 4.55% (1.2 : 1), young male 11.27% : young female 10.18% (1.11 : 1) ), and adult males 18.91% : adult females 49.64% (1 : 2.63); (2) The actual population size of Moa buffalo is 377 heads, with an effective population size of 301 heads; (3) the rate of inbreeding per generation of Moa buffalo is 0.16%. Indicates that there is no pressure on buffalo population

    A Case Study of EFL Teachers’ Perceptions and Practices in Written Corrective Feedback

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    Based on a mixed-method approach, this interpretive exploratory case study aimed to identify English as Foreign Language (EFL) teachers’ perceptions and practices in Written Corrective Feedback (WCF) in the Saudi context. The study analysed quantitative data gathered from an anonymous custom designed 15-question online survey and qualitative data from an open-ended question (at the end of the online survey) and semi-structured interviews. Participants were one hundred and eighty-four English as a Foreign Language (EFL) teachers (n =184) who responded to the online survey (113 females and 71 males) and 7 participants who responded to the semi-structured interview (5 males and 2 females). The study findings indicated no significant differences between male and female teachers in considering “time” as the main factor in following a particular strategy for written corrective feedback (93%). The results from the semi-structured interviews highlighted the need for further research in written corrective feedback in the Saudi context to address serious issues related to the teachers’ work-load. Some recommendations were identified for further research in written corrective feedback

    Keragaman Genetik Plasma Nutfah Padi Lokal (Oryza sativa L.) Asal Buton Selatan

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    Tingginya keragaman genetik padi lokal sangat bermanfaat dalam program pemuliaan tanaman untuk perbaikan varietas padi ladang karena berfungsi sebagai induk silangan yang membawa gen-gen unggul. Buton Selatan merupakan salah satu kabupaten yang sangat kaya akan kultivar padi lokal yang telah dibudidayakan secara turun temurun. Tujuan dari penelitian ini untuk melakukan pendataan plasma nutfah padi lokal asal Buton Selatan serta pra-identifikasi potensi genetik yang dimiliki. Penelitian ini dilakukan mulai dari November 2020 – Februari 2021 dengan mengumpulkan setiap kultivar padi lokal yang dibudidayakan oleh masyarakat setempat. Identifikasi keragaman genetik dilakukan melalui pengamatan bentuk gabah, warna beras dan karakter agronominya. Sebanyak 25 kultivar padi lokal berhasil dieksplorasi yang terdiri dari padi pulut dan padi biasa dengan keragaman genetik padi lokal yang dimiliki meliputi karakter bentuk gabah berdasarkan rasio panjang/lebar gabah mulai dari bold (bulat) < 2.1 , medium (sedang) 2.1 - 3 dan slender (ramping) > 3, karakteristik warna gabah yang beragam dari kuning jerami, bercak coklat kuning jerami hingga merah kecoklatan, dengan variasi warna beras putih, merah dan hitam, karakter agronomi umur tanam berkisar antara 3 – 5 bulan, termasuk tipe padi javanica yang sukar rontok dan padi indica yang mudah rontok serta tipe bobot padi yang bervariasi (kategori berat > 35 g, karegori sedang 20 – 35 g, kategori ringan  < 20 g)

    PERBAIKAN PAKAN MEMANFAATKAN BAHAN LOKAL GUNA MENINGKATKAN PERTUMBUHAN AYAM KAMPUNG DI DUSUN KUSU-KUSU

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    Kampung chicken farms that are widely available in rural areas are generally traditional. The farmer's intervention in their maintenance is limited to ownership, simple cages and sometimes simple additional feed such as giving kitchen waste. The purpose of this activity is to increase the growth of free-range chickens and utilize local materials such as sago elastin, cassava leaves and earthworms. The target of implementing community service activities is breeders of free-range chicken business partners in Kusu-Kusu Hamlet. The methods used are lectures, discussions and training demonstrations on the processing and application of free-range chicken rations. The results showed that improving the ration with a nutritional composition of 17.83% crude protein, 6.37% crude fiber, 5.91% fat and 2873.012 Kcal metabolic energy could increase the free-range chicken body weight by 618.91 g, which was different than without application of science and technology of 359.00 grams, which is equal to 58.01%

    Algorithms Implemented for Cancer Gene Searching and Classifications

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    Understanding the gene expression is an important factor to cancer diagnosis. One target of this understanding is implementing cancer gene search and classification methods. However, cancer gene search and classification is a challenge in that there is no an obvious exact algorithm that can be implemented individually for various cancer cells. In this paper a research is con-ducted through the most common top ranked algorithms implemented for cancer gene search and classification, and how they are implemented to reach a better performance. The paper will distinguish algorithms implemented for Bio image analysis for cancer cells and algorithms implemented based on DNA array data. The main purpose of this paper is to explore a road map towards presenting the most current algorithms implemented for cancer gene search and classification

    A critical analysis of the profit based methods for satisfying the comparables test in UK transfer pricing regulations

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    The arm’s-length principle (ALP), the transactions taken place between unrelated parties acting at an arm’s length in competitive markets, is used by income tax authorities to determine transfer pricing, the pricing of goods, services and intangibles transferred between affiliates of a multinational enterprise (MNE), and is an important international tax issue for a number of reasons. First, globalization creates integrated businesses with enormous cross-border transfers whilst corporate income tax systems remain nationally based. Second, governments insist that globalization provides MNEs with more opportunities to manipulate transfer prices and reduce taxes than in the past, thus the need for tighter regulation. Third, there is an increased desire amongst tax authorities faced with tight fiscal situations, to protect and enhance their revenue base encouraging stricter regulation of MNEs. Profit is seen as only one of the many goals that motivate the behaviour of MNEs and the newly introduced profit based methods of transfer pricing has increased the reliance on comparables significantly. As the number of specified methods was increased and the hierarchy of acceptable methods was replaced by either the best method rule or the method of last resort, taxpayers are expected to document their transfer pricing policies. The documentation has to be contemporaneous and available upon request. The methods newly introduced by the Organization for Economic Cooperation and Development’s (OECD, 1995), Transaction Net Margin Method (TNMM), and US Internal Revenue Service’s (IRS, 1994) Comparable Profit Method (CPM), vary in relation to their application and views in controlling for function and risk when developing comparables. This suggests a degree of discretion may be exercised under different regulations that may be detected through ownership and tax. This study attempts to identify the level of discretion provided under both OECD (TNMM) and US IRS (CPM) methods. It is also tests the scope of ownership effect on the reported profit of Japanese-owned companies and US-owned companies compared to their UK counterparts. Finally this study examines whether the reported tax expense has changed subsequent to tax policy changes, specifically the latest UK transfer pricing regulations introduced in 1998 corporation tax self-assessment. The empirical analysis confirms differences between OECD and US IRS profit ranges and variations between profit level indicators (PLIs). Foreign-owned Japanese and US companies are also found to exhibit low profitability compared to UK companies. This research discovered low performance among a high number of the Japanese-owned companies with operating losses when compared to their UK counterparts and offers evidence of the low tax expenses reported by foreign-owned Japanese companies

    Does Lecture Capturing Impact Student Performance and Attendance in an Introductory Accounting Course?

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    The study empirically examines the interplay between lecture capturing viewership, performance and attendance for students in the Middle Eastern country of Qatar. The sample consists of 254 students enrolled in an introductory accounting class either in the Fall semester or in the Spring semester. We show a weak positive relationship between lecture capturing and performance, especially in the presence of other variables such as GPA, attendance, gender and seniority. However, we do not find that lecture capturing reduces attendance. Actual performance results are contrasted with students' perception of the usefulness and effectiveness of lecture capturing. Survey responses reveal that, overall, students attribute a great deal of credit to this pedagogical resource. They stated that lecture capturing clarifies concepts discussed in class, assists in studying for exams, enhances exam results and increases interest in the course. However, the majority of low-performing students believe lecture capturing to be a substitute for attending traditional lectures.Scopu
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