WORK FAMILY CONFLICT / FAMILY WORK CONFLICT - A STUDY OF GENDER AND FAMILY SYSTEMS

This study explores the difference in Work-Family conflictand Family Work Conflict as experienced by the genders and differentfamily systems. This is a dilemma of today when dual-earner familiesare becoming the need of the hour. The phenomenon often translatesinto a difficult effort to combine work and family and maintain abalance between these two domains. The study worked with twohypotheses. Hypothesis 1: there will be significant difference in WorkFamily Conflict or Family Work Conflict on gender base. Hypothesis2: that the Work Family Conflict or Family Work Conflict isexperienced strongly in joint families as compared to nuclear families.The sample consisted of 215 respondents enrolled in the MBA program.Netemeyer, Boles, and McMurrian’s, (1996) questionnaire thatmeasures this conflict was used. A demographic form asking about thegender and family system was also included. The data collected wasanalyzed using T-Test. Results obtained negated both the hypotheses.Culture emerged as the main determinant factor for correlating thetwo domains of adult life i.e. Work and Famil

Pengaruh Pergantian Manajemen, Ukuran KAP, Opini Audit Going Concern Dan Audit Delay Terhadap Pergantian KAP (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2013)

Penelitian ini bertujuan untuk menguji pengaruh pergantian manajemen, ukuran KAP, opini audit going concern, dan audit delay terhadap pergantian Kantor Akuntan Publik. Sampel penelitian yang digunakan adalah 88 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010 sampai 2013. Metode pengambilan sampel menggunakan metode purposive sampling . Analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik (logistic regression) dengan tingkat signifikansi 5 persen, yang diolah menggunakan program Statistical Package for Social Science (SPSS) Versi 18. Hasil penelitian menunjukkan bahwa variabel ukuran KAP berpengaruh terhadap pergantian Kantor Akuntan Publik, sedangkan pergantian manajemen, opini audit going concern , dan audit delay tidak berpengaruh terhadap pergantian Kantor Akuntan Publik

The Experience of Primiparous Mothers in Regulating Emotions during the Postpartum Period

Right after giving birth, a mother is faced with various roles and responsibilities while also undergoing the process of recovery. These experiences often bring out negative emotions, particularly for first-time mothers. If these negative emotions are not managed properly, they can worsen their conditions. This study aimed to gain an overview of the experience of regulating emotions during the postpartum period for primiparous mothers. The study used a qualitative approach through a case study method. In-depth interviews were conducted with three participants, who had given birth to their first child within the past six months, to gather data. The results of the data analysis, using thematic analysis, revealed four themes: Strategies for handling situations, strategies to shift attention, strategies for cognitive change, and strategies to change responses. The mothers reported feeling better after using strategies that allowed them to modify situations, appraise them positively, and express emotions rather than avoiding or suppressing them. The results of this study enhance our understanding of the experience of emotion regulation in primiparous mothers. Hence, mothers can benefit from these strategies for regulating emotions. Partners, parents, and counseling professionals around the mothers can encourage the use of these strategies to process negative emotions effectively

Az ökológiai gazdálkodás költség-jövedelem viszonyai

Az ökológiai gazdálkodás költség-jövedelem viszonyait a hagyományos termeléssel összehasonlítva, modellszámítások alapján vizsgáltuk. A modellépítéshez szükséges adatokat Hortobágy térségében működÅ‘ egyéni gazdálkodók körében gyűjtöttünk. Az egy hektárra jutó költségek összegében a két gazdálkodási mód között jelentÅ‘seltérések nem voltak, a költségek szerkezete azonban markáns különbségeket mutatott, amely a technológiák eltéréseivel magyarázható. Az ökológiai növénytermelésben a hozamok jellemzÅ‘en alacsonyabbak voltak, az önköltség és az értékesítési árak viszont magasabbak. Egyik termelési mód sem bizonyult életképesnek támogatások nélkül, a bruttó jövedelem különbségeit azonban nem a támogatások, hanem elsÅ‘sorban az eltérÅ‘ hozamok és értékesítési árak magyarázták. A modellváltozatok többségében az ökológiai gazdálkodás jövedelmezÅ‘bb, de az ezt biztosító „ökofelár†– a szakirodalomból ismert tendenciáknak megfelelÅ‘en – már nem minden évben elegendÅ‘ a magasabb jövedelem eléréséhez. Mivel az ökológiai gazdálkodás árelÅ‘nye csökken, e termelési mód jövedelemhelyzetét egyre inkább a kiegyensúlyozott hozamok, a hagyományos gazdálkodáshoz viszonyított hozamhátrány mérséklése határozza meg a közeljövÅ‘ben. --------------------------------------- The costs of and income from ecological farming in comparison with traditional farming was examined on the basis of model calculations. The data used for building the model were collected from farmers working in the Hortobágy region. No significant differences were found in terms of the per hectare cost of the two farming methods. There were very visible differences in the cost structure, however, which is explained by the differences between the technologies used. In ecological crop farming, yields tended to be lower, while production cost and sale prices were higher. Neither farming approach was found to be viable without subsidies. The variation in gross income, however, was due primarily to differences in yield and sale prices rather than to the subsidies. In most versions of the model, ecological farming was more profitable, but - in line with the trends described in the relevant literature - the underlying ‘eco premium is not sufficient for achieving a higher income every year. As the price advantage of ecological farming is declining, the level of income from this farming methodology will in the close future be determined more by balanced yields and by reducing the difference in yields as compared to traditional farming.ökológiai gazdálkodás, költség-jövedelem viszonyok, ecological farming, costs and income, Agricultural Finance, Crop Production/Industries, Livestock Production/Industries,

Ökológiai és konvencionális gazdálkodás költségjövedelem elemzése Magyarországon

The object of this analysis was to compare the organic and the conventional farming on the basis of primer database and modeling at the location of Hortobágy that is a well-known organic farming region in Hungary. 20 model variations were worked out for the conventional and 20 for the organic farming situation. According to the results, there is no significant difference considering the costs per hectare in the two modeled farming methods, although the structures of the production costs show huge deviations. The cost per production unit is typically higher in the organic model. Considering most of the model variations, organic farming is proved to be more profitable, but this economic pre-eminence is not explicit by any means.Elemző munkánk célja az volt, hogy a Hortobágy térségében végzett, primer adatgyűjtésen alapuló modellezés segítségével összehasonlítsuk az ökológiai és a konvencionális gazdálkodást. Összesen húsz-húsz modelvariációt dolgoztunk ki a két gazdálkodási módra. Eredményeink alapján nincs jelentős különbség a két gazdálkodási mód között az egy hektárra jutó termelési költségben, ugyanakkor a termelési költség szerkezete jelentős eltérést mutat. Az ökológiai gazdálkodásban az önköltség általában magasabb. A legtöbb modellvariációban az ökológiai gazdálkodás jövedelmezőbbnek bizonyult, de ez a gazdasági előnye nem egyértelmű

Pelatihan dan Pendampingan Digitalisasi Arsip di SMP Negeri 3 Rambah Hilir

Perkembangan teknologi saat ini menyebabkan perubahan di seluruh aspek. Hal ini juga terjadi dalam pengelolaan arsip di instansi seperti sekolah. Bertambahnya volume pekerjaan tentunya menyebabkan bertambah pula jumlah arsip yang dihasilkan. Jumlah arsip yang semakin banyak membutuhkan penanganan yang baik agar informasi yang terkandung didalam arsip tersebut dapat ditemukan dengan cepat dan tepat. Saat ini penyimpanan arsip di SMPN 3 Rambah Hilir masih dilakukan secara manual. Penyimpanan arsip secara manual tentu membutuhkan waktu yang lama dalam pencarian arsip bahkan kadang-kadang arsip tersebut tidak ditemukan lagi. Pelaksanaan pengabdian kepada masyarakat ini bertujuan untuk memberikan solusi dalam proses pengarsipan di SMPN 3 Rambah Hilir. Metode pelaksanaan dalam kegiatan ini adalah transfer IPTEKS konsep digitalisasi arsip dan pengelolaan digitalisasi arsip. Pertama-tama mitra yang dalam hal ini guru dan tata usaha akan diberi penyuluhan tentang pentingnya pengelolaan arsip dan arsip digital. Selanjutnya sekolah akan dibuatkan aplikasi arsip digital berbasis web, para guru dan tata usaha sekolah akan diberikan pendampingan digitalisasi arsip beserta pengelolaannya. Hasil dari kegiatan pengabdian ini adalah sekolah memiliki sistem digitalisasi arsip berbasis web. Selanjutnya para guru dan tata usaha mempunyai kompetensi dalam mengelola arsip, baik itu arsip pribadi maupun arsip sekolah. Sehingga sekolah mempunyai sistem arsip yang tertata dan sistematis. Kata kunci— Teknologi, Digitalisasi arsip, Aplikasi arsip digital Abstract Technology development currently causing a change in all aspects. This also happened in the management of the archive at institutions such as schools. To cause to accrue to increase the volume of work of course also produced the archive. The archive needs good things so that getting the information contained in the archive was found quickly and correctly. Currently, archive storage at SMPN 3 Rambah Hilir is still done manually. Manually storing archives certainly takes a long time in searching archives and sometimes the archives are not found anymore. The implementation of this community service aims to provide solutions in the filing process at SMPN 3 Rambah Hilir. The implementation method in this activity is the transfer of science and technology concepts of archive digitization and archive digitization management. First of all partners, in this case, teachers and administration will be given counseling about the importance of managing digital records and archives. Furthermore, schools will create a web-based digital archive application, and teachers and school administrators will be provided with assistance in digitizing archives and their management. The result of this service activity is that the school has a web-based archive digitization system. Furthermore, teachers and administrators have competence in managing archives, both personal files, and school records. Thus, the school has an organized and systematic archive system. Keywords— Technology, Archive digitization, Digital archive applicatio

The Comparative Cost and Profit Analysis of Organic and Conventional Farming

The cost-profit relations of organic and conventional farming were examined on the basis of natural and financial data of a large agricultural - company in western Hungary and of economic models characterising private farms in eastern Hungary. The differences in cost structures reflect variable conditions relating to certain crops, but they can be well explained by the differences in the technologies used. According to the production data, in organic farming direct costs per hectare were lower in all of the four examined crops. Even cost per production unit and contribution were more favourable in three of the investigated crops. Regarding the calculation done by economy models, the costs per hectare relating to the two production methods were not significantly different. Yields in organic plant production were typically lower but costs per unit and selling prices were higher. Differences in gross profits may be explained by different yields and selling prices. In a majority of the model variations organic farming is more profitable, but the extra bio price ensuring this, in accordance with trends from literature, is not sufficient for achieving a higher profit in every year

PENGARUH KOMBINASI PUPUK KIRINYUH (Eupatorium inulifolium Kunth) DENGAN PUPUK UREA DAN KCL TERHADAP PERTUMBUHAN DAN HASIL TANAMAN KENTANG (Solanum tuberosum L.)

Penelitian ini untuk mengetahui dosis kombinasi pupuk kirinyuh (Eupatorium inulifolium Kunth) dengan pupuk Urea dan KCl terhadap pertumbuhan dan hasil tanaman kentang (Solanum tuberosum L.) telah dilaksanakan mulai dari bulan Juni 2020 - Oktober 2020 di Nagari Aia Batumbuak, Kecamatan Gunung Talang, Kabupaten Solok, Sumatera Barat. Rancangan yang digunakan adalah Rancangan Acak Kelompok (RAK) faktor tunggal yang terdiri dari 4 perlakuan dan 3 ulangan. Perlakuan yang digunakan adalah kombinasi pupuk kirinyuh dengan Urea dan KCl 1,6 ton + 75 kg/ha + 60 kg/ha; 3,2 ton + 150 kg/ha + 120 kg/ha; 4,8 ton + 226 kg/ha + 180 kg/ha; 6,4 ton + 301 kg/ha + 240 kg/ha. Data hasil pengamatan dianalisis secara statistik dengan uji F pada taraf 5%. Jika F hitung lebih besar dari F tabel 5%, maka dilanjutkan dengan Uji Beda Nyata Jujur (BNJ) pada taraf 5%. Hasil penelitian menunjukan bahwa pemberian kombinasi kirinyuh dengan Urea dan KCl pada dosis 6,4 ton +301 kg/ha + 240 kg/ha memberikan pengaruh terbaik terhadap pertumbuhan tinggi tanaman dan bobot umbi