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The study aims to test the ability of the dividend payout ratio as a moderation in strengthening the effect of ROA, DER and CR on the price to book value of private banks listed on the Indonesian stock exchange. This research is quantitative and uses secondary data. The population of this study is 13 private banks, sampling using purposive samplings with the number of samples meeting the criteria of as many as 13 companies that publish full financial statements from the year 2020-2022 so that the total sample used amounts to 39 out of data analysis. Panel data regression analysis is used with Eviews 13. The results of this study show that the profitability variable (ROA) has a positive and non-significant effect on the value of the company (PBV), the leverage (DER) has negative and insignificant effects on the company's value, and the liquidity (CR) have a negative and significant impact on the firm value. In other tests, evidence was obtained that the dividend payout ratio (DPR) cannot strengthen the profitability effect on the firm's value, dividend payout ratio proved to be able to reinforce the effect of leverage on firm value, and the dividend payout ratio cannot reinforce liquidity effect on firm value

The study aims to test the ability of the dividend payout ratio as a moderation in strengthening the effect of ROA, DER and CR on the price to book value of private banks listed on the Indonesian stock exchange. This research is quantitative and uses secondary data. The population of this study is 13 private banks, sampling using purposive samplings with the number of samples meeting the criteria of as many as 13 companies that publish full financial statements from the year 2020-2022 so that the total sample used amounts to 39 out of data analysis. Panel data regression analysis is used with Eviews 13. The results of this study show that the profitability variable (ROA) has a positive and non-significant effect on the value of the company (PBV), the leverage (DER) has negative and insignificant effects on the company's value, and the liquidity (CR) have a negative and significant impact on the firm value. In other tests, evidence was obtained that the dividend payout ratio (DPR) cannot strengthen the profitability effect on the firm's value, dividend payout ratio proved to be able to reinforce the effect of leverage on firm value, and the dividend payout ratio cannot reinforce liquidity effect on firm value

BackgroundSocial distancing from the COVID-19 pandemic may have decreased engagement in cardiac rehabilitation (CR) and may have had possible consequences on post-CR exercise maintenance. The increased use of technology as an adaptation may benefit post-CR participants via wearables and social media. Thus, we sought to explore the possible relationships of both the pandemic and technology on post-CR exercise maintenance.ObjectiveThis study aimed to (1) understand CR participation during the COVID-19 pandemic, (2) identify perceived barriers and facilitators to physical activity after CR completion, and (3) assess willingness to use technology and social media to support physical activity needs among older adults with cardiovascular disease.MethodsWe recruited participants aged 55 years and older in 3 different CR programs offered at both public and private hospitals in Northern California. We conducted individual interviews on CR experiences, physical activity, and potential for using technology. We used thematic analysis to synthesize the data.ResultsIn total, 22 participants (n=9, 41% female participants; mean age 73, SD 8 years) completed in-depth interviews. Themes from participants' feedback included the following: (1) anxiety and frustration about the wait for CR caused by COVID-19 conditions, (2) positive and safe participant experience once in CR during the pandemic, (3) greater attention needed to patients after completion of CR, (4) notable demand for technology during the pandemic and after completion of CR, and (5) social media networking during the CR program considered valuable if training is provided.ConclusionsIndividuals who completed CR identified shared concerns about continuing physical activity despite having positive experiences during the CR program. There were significant challenges during the pandemic and heightened concerns for safety and health. The idea of providing support by leveraging digital technology (wearable devices and social med

To better prepare the Department of Defense (DOD) against the negative effects of late appropriations and their resultant continuing resolutions (CRs), our research covers three primary areas: 50 years of Presidential Budget (PB) submissions, Congressional Budget Resolutions (BR), and DOD Authorization and Appropriation Act data. First, our research conducts a historical trend analysis intended to highlight positive, negative, and neutral tendencies. Second, our research aims to determine which federal budgetary deliverable has the strongest correlation to appropriation timeliness. Finally, our research examines how CRs have evolved over time across six basic characteristics: frequency of CRs, CR anomalies, supplemental appropriations and anomalies, CR duration, CR page length, and funding rates. Our research indicated significant evidence to support that budgetary deliverable timeliness is getting worse, that political variables are both strongly correlated and highly influential throughout the data, and that CRs have dynamically shifted in funding structure, length, and frequency throughout the years covered by this research., Captain, United States Army, Lieutenant Commander, United States Navy, Approved for public release. Distribution is unlimited.

Penelitian ini dilakukan untuk mengetahui pengaruh rasio CR, DER, ROA dan FATO terhadap kualitas laba pada perusahaan subsektor jasa yang terdaftar dalam Bursa Efek Indonesia tahun 2018-2021. Jenis penelitian yang digunakan dalam studi ini adalah kuantitatif, dengan mengambil sampel data dari perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2018-2021. Data yang dianalisis berasal dari laporan keuangan perusahaan yang tersedia di situs resmi Bursa Efek Indonesia. Untuk menganalisis hubungan antara variabel independen (yaitu rasio CR, rasio DER, rasio ROA, dan rasio FATO) dan variabel dependen (yaitu Kualitas Laba), metode regresi linier digunakan. Sampel diambil dari populasi perusahaan sektor jasa yang terdaftar di Bursa Efek Indonesia dari tahun 2019 hingga 2021, menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa rasio CR, rasio DER, dan rasio ROA berpengaruh negatif terhadap kualitas laba, sementara rasio FATO berpengaruh positif terhadap kualitas laba di perusahaan subsektor jasa transportasi yang terdaftar di Bursa Efek Indonesia selama periode 2018-2021.

Introduction. Quinoa (Chenopodium quinoa Willd.) is a strategic and important crop for food security and sovereignty. It is the only plant-based food that provides all essential amino acids. Its wide varietal diversity constitutes a valuable genetic resource, as it adapts to different agroecological conditions and is tolerant to frost, drought and salinity. Objective. To perform a morpho-agronomic characterization of native Chimborazo-type quinoa in Ecuador. Materials and Methods. The research was conducted in the province of Chimborazo, Colta canton, Sicalpa parish, Ocpote Tablarumi community in Ecuador between January and July 2021. Seeds from an Andean family that had selected and conserved them in all cultivation cycles for generations were used. The crop was established by continuous sowing at a rate of 12 kg/ha in a total plot area of 640 m2 (estimate to contain 10,240 plants). After the emergence, 100 randomly selected plants were marked and taken as basic units for the population characterization. Phenotypic descriptors established at international level were used, evaluating both qualitative (16) and quantitative (12) traits. Results. The results revealed phenotypic variability. Stem and streak color, panicle diameter, panicle length, and days to harvest were the characteristics that most contributed to the observed variability. Conclusions. The population of native Chimborazo-type quinoa evaluated through 100 individuals showed phenotypic variability in both quantitative and qualitative traits, with greater frequency observed in panicle diameter, panicle length, petiole length, plant height, leaf width, yield, and stem and streak color., Introducción. La quinua (Chenopodium quinoa Willd.) es un cultivo estratégico e importante en la seguridad y soberanía alimentaria. Es el único alimento vegetal que proporciona todos los aminoácidos esenciales. Su amplia diversidad varietal constituye un acervo genético valioso, se adapta a diferentes condiciones agroecológicas y es tolerante a heladas, sequías y salinidad. Objetivo. Realizar una caracterización morfoagronómica de la quinua nativa tipo Chimborazo en Ecuador. Materiales y métodos. La investigación se realizó en la provincia de Chimborazo, cantón Colta, parroquia Sicalpa, comunidad de Ocpote Tablarumi en Ecuador entre enero y julio de 2021. Se emplearon semillas pertenecientes a una familia andina que las ha seleccionado y conservado en todos los ciclos de cultivo durante generaciones. El cultivo se estableció con siembra a chorro continuo a razón de 12 kg/ha en un área total de la parcela de 640 m2 (estimado de 10 240 plantas). Después de la emergencia se seleccionaron al azar y se marcaron 100 plantas que se tomaron como unidades básicas para la caracterización de la población. Se utilizaron descriptores fenotípicos del cultivo establecidos a nivel internacional y se evaluaron caracteres cualitativos (16) y cuantitativos (12). Resultados. Los resultados evidenciaron variabilidad fenotípica. El color del tallo y de las estrías, el diámetro de la panoja, la longitud de la panoja y los días a la cosecha fueron las características que más contribuyeron a la variabilidad observada. Conclusiones. La población de plantas de quinua nativa tipo Chimborazo evaluada a través de 100 individuos, mostró variabilidad fenotípica tanto en características cuantitativas como cualitativas, con mayor frecuencia en el diámetro de la panoja, la longitud de la panoja, la longitud del peciolo, la altura de la planta, el ancho de la hoja, el rendimiento, el color del tallo y de las estrías.

Tato bakalářská práce se zabývá studiem termoelektrických vlastností selenidu cínatého dopovaného chromem. Byla připravena řada monokrystalických vzorků Sn1-xCrxSe, kde x = 0; 0,001; 0,005; 0,01. Vzorky byly charakterizovány rentgenovou difrakční analýzou. Dále byly měřeny teplotní závislosti elektrické vodivosti, Hallova koeficientu a Seebeckova koeficientu v rozmezí teplot 80 ? 470 K., This bachelor's thesis deals with the study of thermoelectric properties of stannous selenide doped with chromium. Single-crystals Sn1-xCrxSe, where x = 0; 0,001; 0,005; 0,01 were prepared. Samples were characterized by X-ray diffraction. Temperature dependence of electrical conductivity, Hall coefficient and Seebeck coefficient was measured in the temperature range 80 ? 470 K., Fakulta chemicko-technologická, Posluchač seznámil komisi se svojí bakalářskou prací. Dále reagoval na připomínky a zodpověděl otázky členů komise: Byly již při syntéze získány monokrystaly a jaká byla jejich velikost? Jak jste identifikovaly že jde o monokrystal a jaká byla hmotnost připraveného monokrystalu? Upřesněte distribuci chromu ve struktuře monokrystalu. Jaký byl Váš experimentální příspěvek Vaší práce? Vysvětlete "Power faktor"., Dokončená práce s úspěšnou obhajobou

Penelitian ini dilakukan untuk mengetahui pengaruh rasio CR, DER, ROA dan FATO terhadap kualitas laba pada perusahaan subsektor jasa yang terdaftar dalam Bursa Efek Indonesia tahun 2018-2021. Jenis penelitian yang digunakan dalam studi ini adalah kuantitatif, dengan mengambil sampel data dari perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2018-2021. Data yang dianalisis berasal dari laporan keuangan perusahaan yang tersedia di situs resmi Bursa Efek Indonesia. Untuk menganalisis hubungan antara variabel independen (yaitu rasio CR, rasio DER, rasio ROA, dan rasio FATO) dan variabel dependen (yaitu Kualitas Laba), metode regresi linier digunakan. Sampel diambil dari populasi perusahaan sektor jasa yang terdaftar di Bursa Efek Indonesia dari tahun 2019 hingga 2021, menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa rasio CR, rasio DER, dan rasio ROA berpengaruh negatif terhadap kualitas laba, sementara rasio FATO berpengaruh positif terhadap kualitas laba di perusahaan subsektor jasa transportasi yang terdaftar di Bursa Efek Indonesia selama periode 2018-2021.

Introduction. Tectona grandis is the species with the largest planted area in Costa Rica, due to the high prices in the international market. The production of plants for reforestation has been technified in the country and is currently being developed based on protected environment technologies, which increase productivity, reduce operating costs, and offer planting material throughout the year. Objective. To evaluate the effect of two substrates and five planting densities on the productivity of clonal mini-gardens of Tectona grandis in a protected environment. Materials and methods. Four readily available inert substrates were characterized by granulometry and moisture retention analysis, from which stone dust was selected as the optimum substrate. An experimental trial with a 2x5 factorial design was established in San Carlos, Costa Rica to evaluate two substrates (stone dust alone and with 25 % charcoal) and five planting densities (cm) of 10x10, 10x5, 7x5, 10x10 with two plants per hole and 10x10 with one plant in the middle. Each density had four clones as a replicate effect. The trial was evaluated during five continuous production cycles from January to September 2021. Results. The use of stone dust as substrate, without charcoal, recorded the highest productivity at a lower cost. The spatial planting arrangement of 10x10 cm with one plant in the middle (n=145 plants/m2), recorded the highest shoot production per mother plant (1.16). The 7x5 cm arrangement increased productivity by up to 206 shoots m2/month. Conclusion. The change in planting density of the clonal mini-garden, in a first stage to 10x10cm with an additional plant in the center, resulted in a high impact on productivity (74 %), greater efficiency in the use of space, and a better gradual change in the operating system., Introducción. Tectona grandis es la especie con la mayor área plantada en Costa Rica, por los altos precios en el mercado internacional. La producción de plantas para reforestación se ha tecnificado en el país, se desarrolla basado en tecnologías de ambientes protegidos, que permiten aumentar la productividad, disminuir costos de operación y ofrecer material de siembra durante todo el año. Objetivo. Evaluar el efecto de dos sustratos y cinco densidades de siembra en la productividad de minijardines clonales de Tectona grandis dentro de un ambiente protegido. Materiales y métodos. Se caracterizaron mediante análisis de granulometría y retención de humedad, cuatro sustratos inertes de fácil adquisición, de ellos se seleccionó el polvo de piedra como óptimo. Se estableció un ensayo experimental con diseño factorial 2x5 en San Carlos, Costa Rica, para evaluar dos sustratos (polvo de piedra solo y con 25 % de carbón) y cinco densidades de siembra (cm) de 10x10, 10x5, 7x5, 10x10 con dos plantas por hoyo y 10x10 con una planta en el medio. Cada densidad tuvo cuatro clones como efecto repetición. El ensayo se evaluó durante cinco ciclos continuos de producción de enero a setiembre del 2021. Resultados. El uso del polvo de piedra sin carbón como sustrato, registró la mayor productividad a un menor costo. El arreglo espacial de siembra de 10x10 cm con una planta en el centro (n=145 plantas/m2), registró la mayor producción de brotes por planta madre (1,16). El arreglo 7x5 cm aumentó la productividad hasta en 206 brotes m2/mes. Conclusión. El cambio de densidad de siembra del minijardín clonal, en una primera etapa a 10x10 cm con una planta en el centro, resultó en alto impacto en productividad (74 %), mayor eficiencia en el uso del espacio y mejor gradualidad del cambio en el sistema operativo.

Introduction. Spodoptera frugiperda has the ability to form large populations, and its high dissemination rate makes this species an economically impactful pest. Losses due to pests and diseases are estimated at 37 % of global agricultural production, with 13 % caused by insects. Objective. To evaluate the attack, establishment, and population dynamics of fall armyworm larvae in maize lines. Materials and methods. The study was carried out in the laboratories of the Instituto Nacional de Investigaciones Forestales Agrícolas y Pecuarias and the Instituto Tecnológico de Roque, located in Celaya, Guanajuato, in 2019. Manual sowing was performed, and when the seedlings reached V4 stage, twenty-five days after sowing, they were infested with IV instar larvae. Population dynamics were measured starting from day twenty-six, covering the entire biological cycle (eggs, larva I, larva II, larva III, larva IV, larva V, pupa, and adult). A completely randomized experimental design with ten genotypes and ten replicates was employed. Results. S. frugiperda instar stages that showed the highest variability in maize lines were larvae IV and V. The population dynamics exhibited differences among tolerant genotypes, with an accumulated population of four to seven larvae in stages IV and V, while susceptible genotypes showed seven to twenty-one larvae in stage IV and fourteen to twenty-one in stage V. The outstanding maize presented an accumulation of two to six larvae in stage IV and four to five in stage per plant. Conclusion. The highest variability was observed in S. frugiperda larval stages IV and V, occurring between 26 and 54 days after planting. In the tolerant maize genotypes up to seven larvae were found per plant, while the susceptible ones showed twenty-one caterpillars., Introducción. Spodoptera frugiperda tiene la capacidad de formar grandes poblaciones y su alta tasa de diseminación, convierten a esta especie en una plaga de impacto económico. Las pérdidas debido a plagas y enfermedades se estiman en un 37 % de la producción agrícola mundial, con un 13 % a causa de los insectos. Objetivo. Evaluar el ataque, establecimiento y dinámica poblacional de orugas de cogollero en líneas de maíz. Materiales y métodos. El estudio se realizó en laboratorio del Instituto Nacional de Investigaciones Forestales Agrícolas y Pecuarias y en el Instituto Tecnológico de Roque, ubicado en Celaya, Guanajuato, en 2019. Se estableció la siembra manual y cuando las plántulas alcanzaron V4, a los veinticinco días después de la siembra, se infestaron con larvas estadio IV. Para medir la dinámica poblacional, se realizaron muestreos a partir del día veintiséis, lo que cubrió todo el ciclo biológico (huevecillos, larva I, larva II, larva III, larva IV, larva V, pupa y adulto). Se empleó un diseño experimental completamente al azar con diez genotipos y diez repeticiones. Resultados. Los estadios de S. frugiperda que generaron mayor variabilidad en las líneas de maíz fueron larvas IV y V. La dinámica poblacional mostró diferencias entre genotipos tolerantes con una población acumulada de cuatro a siete orugas en estadio IV y V, mientras que los susceptibles presentaron siete a veintiuna larvas IV y catorce a veintiuna larvas estadio V. Las líneas sobresalientes de maíz presentaron un acumulado de dos a seis larvas IV y cuatro a cinco orugas en estadio V por planta. Conclusión. La variabilidad fue mayor en los estadios larvarios IV y V de Spodoptera frugiperda, que sucedió entre los 26 y 54 días después de la siembra. En los genotipos tolerantes de maíz se encontraron hasta siete larvas por planta, mientras que en los susceptibles presentaron veintiún orugas.

© 2022 by the authors. Licensee MDPI This work was partly supported by the subsidies budget of the Faculty of Mathematics and Natural Sciences of Cardinal StefanWyszy´ nski University (Warsaw, Poland), the Institute of Physics of the Polish Academy of Sciences (Warsaw, Poland), and the Faculty of Physics and Applied Computer Science of AGH University Science and Technology (Kraków, Poland) via international cooperation., Fe-Co alloys are the most important soft magnetic materials, which are successfully used for a wide range of applications. In this work, the magnetic properties of lanthanide-substituted (Fe_(0.65)Co_(0.35))_(0.95)((RE_(2)O_(3))_(0.05) (RE = La, Nd, and Sm) nanoparticles, prepared by mechanical alloying, are reported. Our comprehensive studies (X-ray diffraction, Mossbauer spectroscopy, scanning electron microscopy with X-ray energy dispersive spectrometry, SQUID magnetometry and differential scannin)g calorimetry) have revealed different properties, depending on the dopant type. The RE_(2)O_(3) addition led to a decrease in the crystallite size and to an increase in the internal microstrain. Moreover, because of the high grain fragmentation tendency of RE_(2)O_(3), the cold welding between Fe-Co ductile particles was minimized, indicating a significant decrease in the average particle size. The parent Fe_(0.65)Co_(0.35) alloy is known for its soft ferromagnetism. For the La-substituted sample, the magnetic energy product was significantly lower (0.450 MG center dot Oe) than for the parent alloy (0.608 MG center dot Oe), and much higher for the Sm-substituted compound (0.710 MG center dot Oe). The processing route presented here, seems to be cost-effective for the large-scale production of soft magnetic materials., Cardinal StefanWyszynski University (Warsaw, Poland), Institute of Physics of the Polish Academy of Sciences (Warsaw, Poland), AGH University Science and Technology (Krakow, Poland), Depto. de Física de Materiales, Fac. de Ciencias Físicas, TRUE, pub

Crumb rubber (CR) has been proposed to apply in the ballast or sub-ballast layer for ballast degradation mitigation and vibration (noise) reduction. The CR can change the ballast layer stiffness, which can affect the train-track-subgrade dynamic performance and cause travel comfort and safety issues. Towards this, this study aims at confirming 1) how much the CR application can affect the dynamic performance of train and ballast layer; 2) to what extent the CR-ballast layer can distribute the train loadings to reduce subgrade surface stress. To achieve this aim, a whole train-track-subgrade system model was built by coupling multibody dynamics (MD), discrete element method (DEM) and finite difference method (FDM). The MD was used to build the train, including one vehicle body, two bogies and four wheelsets. The DEM was used to build the ballasted track, including rail, sleepers and ballast layer. The FDM was used to build the subgrade. Using the coupled model, the dynamic performance of train and track were studied, including the vehicle body acceleration, wheel-rail force, rail dynamical bending moment, sleeper acceleration, sleeper displacement and ballast acceleration. In addition, the energy dissipation of the ballast bed was also presented. For the subgrade, the subgrade surface acceleration and surface stress were measured and analysed. In the model, different CR size and percentage were considered. Results show that using the CR in ballast layer can increase the accelerations of sleeper, rail and train. But it can decrease the ballast degradation, subgrade surface acceleration and subgrade surface stress. CR helps consume train loading energy, reducing the energy that has to be consumed by ballast friction. Small size CR (8–22.4 mm) has greater influence on dynamic performance of the whole train-track-subgrade system than big size CR (9.5–63 mm). In summary, 10% percentage of CR-ballast mixture is recommended, and for CR size it is difficult to give a reco, Railway Engineering

A series of LaGa1–xO3:Cr3+x phosphors (x = 0.002, 0.005, 0.01, 0.02, 0.04) were synthesised by solid-state reaction and structurally characterised by Rietveld refinement from powder X-ray diffraction data. Amongst the five compounds, that with x = 0.01 exhibited the highest photoluminescence quantum yield at room temperature, those with higher doping levels probably suffering from self-quenching of the luminescence. This compound was selected for study of the temperature-dependence of the optical properties. The emission spectra recorded over the range 300–600 K reveal distinct features: a broad band that initially increases with temperature, attributed to fluorescence from the 4T2 excited state, and a series of sharp peaks that monotonically decline with temperature, attributed to phosphorescence from the 2E. The thermometry capabilities of LaGa0.99O3:Cr0.01 were probed by the luminescence intensity ratio (LIR) method using the broad 4T2 band relative to the sharp 2E peaks. To overcome the difficulties associated with the significant overlap of the broad and sharp emissions of Cr3+, a novel method was applied in which the deconvolution of broad peaks was performed in two steps, by fitting the broad bands to the curve sections without the sharp peaks. The ratio of the deconvoluted 4T2 and 2E intensities gave an excellent fit to the Boltzmann distribution, with an energy gap between them of 2172 cm–1. The high relative sensitivity at room temperature of ca. 2.5% K–1 demonstrates very good potential of LaGa0.99O3:Cr0.01 for thermometry in the first biological window of transparency, relevant for in vivo biomedical applications.

Penelitian ini bertujuan untuk melihat pengaruh variabel current ratio, debt to equity ratio, perputaranpiutang dan perputaran persediaan terhadap nilai perusahaan. Populasi penelitian ini diperoleh 53 perusahaan yang terseleksi memakai purposive sampling melalui kriteria tertentu sebanyak 33 perusahaan. Jenis data yangdipergunakan dalam penelitian ini ialah data kuantitatif. Sumber data pada penelitian ini ialah data sekunder. Teknik pengumpulan data dijalankan melalui teknik dokumentasi serta analisis data menggunakan analisis linear berganda dengan menggunakan uji F dan uji t di level signifikan 5% dan koefisien determinasi. Hasil penelitian secara parsialmenunjukkan bahwa current ratio berpengaruh positif siginifikan terhadap nilai perusahaan, debt to equity ratio berpengaruh positif tidak signifikan terhadap nilai perusahaan, perputaran persediaan berpengaruh negatif signifikan terhadap nilai perusahaan. Sementara perputaran piutang tidak berpengaruh signifikan terhadap nilai perusahaan. Hasil penelitian secara simultan current ratio, debt to equity ratio, perputaran piutang dan perputaran persediaan berpengaruhterhadap nilai perusahaan. Kata Kunci : Current ratio, Debt To Equity Ratio, Perputaran Piutang, Perputaran Persediaan, NilaiPerusahaan

Penelitian ini bertujuan untuk melihat pengaruh variabel current ratio, debt to equity ratio, perputaranpiutang dan perputaran persediaan terhadap nilai perusahaan. Populasi penelitian ini diperoleh 53 perusahaan yang terseleksi memakai purposive sampling melalui kriteria tertentu sebanyak 33 perusahaan. Jenis data yangdipergunakan dalam penelitian ini ialah data kuantitatif. Sumber data pada penelitian ini ialah data sekunder. Teknik pengumpulan data dijalankan melalui teknik dokumentasi serta analisis data menggunakan analisis linear berganda dengan menggunakan uji F dan uji t di level signifikan 5% dan koefisien determinasi. Hasil penelitian secara parsialmenunjukkan bahwa current ratio berpengaruh positif siginifikan terhadap nilai perusahaan, debt to equity ratio berpengaruh positif tidak signifikan terhadap nilai perusahaan, perputaran persediaan berpengaruh negatif signifikan terhadap nilai perusahaan. Sementara perputaran piutang tidak berpengaruh signifikan terhadap nilai perusahaan. Hasil penelitian secara simultan current ratio, debt to equity ratio, perputaran piutang dan perputaran persediaan berpengaruhterhadap nilai perusahaan. Kata Kunci : Current ratio, Debt To Equity Ratio, Perputaran Piutang, Perputaran Persediaan, NilaiPerusahaan

Introduction. The study of the sperm morphometry of the white-tailed deer (Odocoileus virginianus peruvianus) allows to characterize the sperm cells of this species for conservation purposes. Objective. To determine the sperm subpopulations according to the morphometry of the epididymal spermatozoa of the white-tailed deer, using a CASA-Morph system. Materials and methods. The study was carried out in the second semester 2016, at the Universidad Nacional San Antonio Abad del Cusco, Peru. In semen samples obtained from the caudal end of the epididymis of two deer (two and four teeth), it was determined based on the CASA-Morph system, Integrated Semen Analysis System (ISAS®v1): the length, width, area, perimeter, ellipticity, elongation, regularity, and roughness of the sperm head were determined, also, the width, area, distance, and midpiece insertion angle of the sperm. Principal components analysis (PCA) was performed and the non-hierarchical k-means model was applied to determine the optimal number of clusters. Results. The morphometric variables were distributed in five PCAs: ellipticity, size, circularity, midpiece insertion angle, which explained 81.24 % of the total variance. The Cluster analysis determined four subpopulations (SP), SP1 grouped large, elongated cells with high elongation and ellipticity (21.76 %), SP2 composed of small and thin spermatozoa both in the head and in the midpiece (37.7 %). The SP3 was related to the presence of elongated cells with high values of midpiece width, ellipticity, and elongation (17.7 %), and SP4 grouped spermatozoa with intermediate size of the head and the midpiece (22.84 %). Conclusion. The determination of four sperm subpopulations in white-tailed deer semen can be the basis of assisted reproduction programs for this species, Introducción. El estudio de la morfometría espermática del venado cola blanca (Odocoileus virginianus peruvianus) permite caracterizar las células espermáticas de esta especie con propósitos de conservación. Objetivo. Determinar las subpoblaciones espermáticas según la morfometría de los espermatozoides epididimarios del venado de cola blanca, con un sistema CASA-Morph. Materiales y métodos. El estudio se desarrolló en el segundo semestre 2016, en la Universidad Nacional de San Antonio Abad del Cusco, Perú. En muestras de semen obtenidas del extremo caudal del epidídimo de dos venados (dos y cuatro dientes), se determinó con base en el sistema CASA-Morph, Integrated Semen Analysis System (ISAS®v1): la longitud, anchura, área, perímetro, elipticidad, elongación, regularidad y rugosidad de la cabeza del espermatozoide, también, la anchura, área, distancia y ángulo de inserción de la pieza intermedia. Se realizó un análisis de componentes principales (PCA) y se aplicó el modelo no jerárquico k-medias para determinar el número óptimo de clústeres. Resultados. Las variables morfométricas se distribuyeron en cinco PCA: elipticidad, tamaño, circularidad, ángulo de inserción de la pieza intermedia y anchura de la pieza intermedia, que explicaron un 81,24 % de la varianza total. El análisis de clústeres determinó cuatro subpoblaciones (SP), la SP1 agrupó células grandes, alargadas con alta elongación y elipticidad (21,76 %), la SP2 compuesta por espermatozoides de tamaño pequeño y delgados tanto en la cabeza como en la pieza intermedia (37,7 %), la SP3 se relacionó con la presencia de células alargadas con valores altos de anchura de la pieza intermedia, elipticidad y elongación (17,7 %), y la SP4 agrupó espermatozoides de tamaño intermedio de la cabeza y de la pieza intermedia (22,84 %). Conclusiones. La determinación de cuatro subpoblaciones espermáticas en el semen de venado cola blanca puede ser la base de programas de reproducción asistida de esta especie.

The report summarises the monitoring activities within the National Swedish Contaminant Programme for freshwater biota. Each monitored contaminant has been examined in pike, perch or Arctic char from 32 lakes from the north to the south in Sweden.Mercury concentrations in perch show no spatial pattern across Sweden and there are no consistent time trends for all lakes. Significantly decreasing concentrations in perch are seen in 25 % of the lakes. The mercury concentrations are above the EU threshold for all sampled fish throughout Sweden.Aluminium, arsenic, nickel, and lead generally show decreasing concentrations during the last ten years.Lead shows concentrations below the threshold for all the perch lakes and for cadmium concentrations are below the threshold for all except one perch lake. For the longest time trends in pike, Arctic char and perch (starting in 1970s or 80s) downward temporal trends are observed for the chlorinated compounds, e.g. polychlorinated biphenyls (PCBs), dichlorodiphenyltrichloroethane (DDT), dichlorodiphenyldichloroethylene (DDE) polychlorinated dibenzo-p-dioxins and -furans (PCDD/Fs). Concentrations of hexachlorobenzene (HCB) and HCHs are below LOQ during the last 15 years. Most chlorinated compounds were below the suggested target levels. There is no general spatial pattern for the polybrominated diphenyl ethers (PBDEs) in perch. Concentrations of PBDEs are generally, in all three species, going down during the last ten years.The concentration of HBCDD was under LOQ in a majority of the samples. Concentrations of PFOS are somewhat similar among perch lakes but with more lakes in the northern part of Sweden having lower concentrations. There is no spatial pattern for the perfluoroalkyl carboxylic acids (PFCAs). For PFOS no clear trends are seen during the last ten years but many lakes show decreasing trends from 2006/2007 until 2020. Significantly decreasing trends are seen for ~30 % of the long-chained PFCAs (PFUnDA, PFDoDA, PFTrDA)

This report present a graphic and statistical overview of temporal trends and spatial variations withinthe Swedish National Monitoring Programme for Contaminants in Marine Biota.

Today, DNA-barcoding with the gene COI is regularly used in the identification of fish. However, this is not an adequate way of identifying species of tuna due to COI lacking sufficient interspecies divergence. This is problematic since fraud and mislabeling are a major concern within the fish and tuna industries. Thus, there is a need for a new genetic barcode region when identifying the 15 tuna species within the tribe Thunnini. This study has considered six mitochondrial genetic regions (16S, ATP8, COII, CR, CytB, and ND2) and their potential as barcodes in comparison to COI. To be of practical use, the barcode has to be able to differentiate between all 15 tuna species, as well as contain conserved primer binding sites and be approximately 400 bp, or shorter. Analyses of the regions were made through Multiple Sequence Alignments built using ClustalW in Mega 11.0. The candidates were first evaluated through neighbor-joining trees and plots of inter- and intraspecies variation, and then analyzed further in search of conserved regions for primer binding, flanking a segment of approximately 400 bp (or shorter). This resulted in two possible barcode candidates with corresponding primers from the CR and ND2 genes. As a final step, these two were analyzed for specificity using BLAST, to evaluate their actual utility in differentiating the tuna species. The results show that they both can identify the different tuna species, but that ND2 is superior with 100% identification accuracy. In addition to the theoretical analysis, the ability of the primers was measured through a real PCR amplification. Unfortunately, only the CR barcode could be evaluated, but the results show it to be practically useful. Even though the utility of ND2 in PCR could not be analyzed, it is highly recommended as a region for further investigations. Given the strong theoretical support, it definitely shows promise as a new barcode for species identification of tuna.

The surface chemistry and thickness of the native oxide, hydroxide, and modified sub-surface layer of three Ni superalloys (alloy 59, 625, and 718) were determined by synchrotron X-ray Photoelectron Spectroscopy (XPS) and X-ray Reflectivity (XRR). Taking advantage of the synchrotron radiation techniques, a procedure for normalizing the photoelectron intensity was employed, which allowed for accurate quantitative analysis revealing a total oxide thickness for all samples of 12-13 A, a hydroxide layer of 2-3 A, and a thickness of the sub-surface alloy layer of 20-35 A. The thickness results were compared to structural atomic models suggesting that the oxide thickness corresponds to four planes of metal cations in the oxide matrix. The XPS data revealed that the native oxides were enriched in Cr3+, Mo-(4,Mo-5,Mo-6)+, and Nb5+, while no Ni oxide was detected. The hydroxide layer mainly contained Ni2+ and Cr3+ hydroxide. The sub-surface layer was enriched in Ni and depleted in Cr, Fe, Mo, and Nb. The obtained oxide composition can be explained using thermodynamics, and it was found that the oxide composition correlates with the enthalpy of oxide formation for the metal elements in the alloys. Finally, the advantages of synchrotron radiation for composition and thickness determination are discussed.

Several Co-Cr alloys have been investigated by Differential Scanning Calorimetry (DSC) as well as by Differential Thermal Analysis (DTA) in the temperature range 298 - 1823 K. The compositional range investigated was from 0 to 87 wt.% Cr with special attention given to alloys with low Cr contents, i. e. 0 to 10 wt.% Cr. From the DSC measurements molar heat capacity values, phase transformation temperatures, enthalpies of transformation and Curie transition temperatures were derived. From the DTA measurements, the melting temperatures and melting enthalpies were evaluated. The trends obtained were compared with the results for pure Co as well as the proposed phase diagram reported in literature., QC 20220302

The surface chemistry and thickness of the native oxide, hydroxide, and modified sub-surface layer of three Ni superalloys (alloy 59, 625, and 718) were determined by synchrotron X-ray Photoelectron Spectroscopy (XPS) and X-ray Reflectivity (XRR). Taking advantage of the synchrotron radiation techniques, a procedure for normalizing the photoelectron intensity was employed, which allowed for accurate quantitative analysis revealing a total oxide thickness for all samples of 12-13 A, a hydroxide layer of 2-3 A, and a thickness of the sub-surface alloy layer of 20-35 A. The thickness results were compared to structural atomic models suggesting that the oxide thickness corresponds to four planes of metal cations in the oxide matrix. The XPS data revealed that the native oxides were enriched in Cr3+, Mo-(4,Mo-5,Mo-6)+, and Nb5+, while no Ni oxide was detected. The hydroxide layer mainly contained Ni2+ and Cr3+ hydroxide. The sub-surface layer was enriched in Ni and depleted in Cr, Fe, Mo, and Nb. The obtained oxide composition can be explained using thermodynamics, and it was found that the oxide composition correlates with the enthalpy of oxide formation for the metal elements in the alloys. Finally, the advantages of synchrotron radiation for composition and thickness determination are discussed., QC 20211206

The surface chemistry and thickness of the native oxide, hydroxide, and modified sub-surface layer of three Ni superalloys (alloy 59, 625, and 718) were determined by synchrotron X-ray Photoelectron Spectroscopy (XPS) and X-ray Reflectivity (XRR). Taking advantage of the synchrotron radiation techniques, a procedure for normalizing the photoelectron intensity was employed, which allowed for accurate quantitative analysis revealing a total oxide thickness for all samples of 12-13 A, a hydroxide layer of 2-3 A, and a thickness of the sub-surface alloy layer of 20-35 A. The thickness results were compared to structural atomic models suggesting that the oxide thickness corresponds to four planes of metal cations in the oxide matrix. The XPS data revealed that the native oxides were enriched in Cr3+, Mo-(4,Mo-5,Mo-6)+, and Nb5+, while no Ni oxide was detected. The hydroxide layer mainly contained Ni2+ and Cr3+ hydroxide. The sub-surface layer was enriched in Ni and depleted in Cr, Fe, Mo, and Nb. The obtained oxide composition can be explained using thermodynamics, and it was found that the oxide composition correlates with the enthalpy of oxide formation for the metal elements in the alloys. Finally, the advantages of synchrotron radiation for composition and thickness determination are discussed.

source:https://www.iaea.org/publications/12222/atomic-and-plasma-material-interaction-data, identifier:0000-0001-7544-1773

Daily operations within the United States Marine Corps (USMC) are reliant upon the effective and uninterrupted operations of services contracts in both garrison and field environments. From fiscal years 2010–2021, the federal government began the fiscal year with a continuing resolution (CR) in 11 out of 12 years. With the consistency of budget uncertainties at the onset of every fiscal year, purchasing and operations are affected resulting in interruptions to services. Additionally, across the Marine Corps, there is no organizational level standard operating procedures (SOP) for budget execution under a CR. Meshing CRs and the lack of standardization across the organization has potential to affect the deliverability of services. Analyzing data received from a Purchase Request Builder across fiscal years with and without CRs can develop a better understanding of what types of services, dollar amounts, and time are affected most by CRs. This project aims to better identify and understand efficiencies that can be implemented to affect services contracting when operating under a CR and provides recommendations that increase effectiveness of using unit and contracting professionals., Captain, United States Marine Corps, Captain, United States Marine Corps, Approved for public release. Distribution is unlimited.

source:https://www.iaea.org/publications/12222/atomic-and-plasma-material-interaction-data, identifier:0000-0001-7544-1773

The report summarises the monitoring activities within the National Swedish Contaminant Programme for freshwater biota. Each monitored contaminant has been examined in pike, perch or Arctic char from 32 lakes from the north to the south in Sweden.Mercury concentrations in perch show no spatial pattern across Sweden and there are no consistent time trends for all lakes. Significantly decreasing concentrations in perch are seen in 25 % of the lakes. The mercury concentrations are above the EU threshold for all sampled fish throughout Sweden.Aluminium, arsenic, nickel, and lead generally show decreasing concentrations during the last ten years.Lead shows concentrations below the threshold for all the perch lakes and for cadmium concentrations are below the threshold for all except one perch lake. For the longest time trends in pike, Arctic char and perch (starting in 1970s or 80s) downward temporal trends are observed for the chlorinated compounds, e.g. polychlorinated biphenyls (PCBs), dichlorodiphenyltrichloroethane (DDT), dichlorodiphenyldichloroethylene (DDE) polychlorinated dibenzo-p-dioxins and -furans (PCDD/Fs). Concentrations of hexachlorobenzene (HCB) and HCHs are below LOQ during the last 15 years. Most chlorinated compounds were below the suggested target levels. There is no general spatial pattern for the polybrominated diphenyl ethers (PBDEs) in perch. Concentrations of PBDEs are generally, in all three species, going down during the last ten years.The concentration of HBCDD was under LOQ in a majority of the samples. Concentrations of PFOS are somewhat similar among perch lakes but with more lakes in the northern part of Sweden having lower concentrations. There is no spatial pattern for the perfluoroalkyl carboxylic acids (PFCAs). For PFOS no clear trends are seen during the last ten years but many lakes show decreasing trends from 2006/2007 until 2020. Significantly decreasing trends are seen for ~30 % of the long-chained PFCAs (PFUnDA, PFDoDA, PFTrDA)

This report present a graphic and statistical overview of temporal trends and spatial variations withinthe Swedish National Monitoring Programme for Contaminants in Marine Biota.

The research evaluated the impact of three pesticides on Eisenia fetida in the cultivation of Allium cepa (onion) in the district of Lurín, Lima, Peru. The mean lethal dose values (LD50) at 14 days, evasion percentage and food activity were evaluated as well as the exposure ratio of the toxic (TER) and the environmental risk coefficient (RQ) on pesticides zeta-cypermethrin, pendimethalin and profenofos based on ecotoxicological tests with E. fetida. The LD50 values at an exposure time at 14 d for the three pesticides were: zeta-cypermethrin>profenofos>pendimethalin. A relationship with the dose of pesticides close to the LD50 was calculated for the evasion and for food activity. TER value for the three pesticides was calculated which indicated no ecotoxicological impact for E. fetida. However, in the CR value, there were high risk values in the total, where zeta-cypermethrin indicated 92.77% of the environmental risk, while pendimethalin presented the lowest environmental risk with 0.09%. Within Peruvian legislation, these pesticides are still allowed to be used; hence, based on this research, it is suggested that zeta-cypermethrin be evaluated in more detail, because it was the only pesticide that presented a significant CR. In conclusion, zeta-cypermethrin causes an environmental impact on the onion crop in Lurin., A pesquisa avaliou o impacto de três pesticidas sobre Eisenia fetida no cultivo de Allium cepa (cebola) no distrito de Lurín, Lima, Perú. Os valores da dose letal mediana (DL50) aos 14 dias, porcentagem de evasão e atividade alimentar, e posteriormente a razão de exposição tóxica (TER) e o coeficiente de risco ambiental (CR) para os agrotóxicos à base de zeta-cipermetrina, pendimetalina e profenofós em testes ecotoxicológicos com E. fetida. Os valores de DL50 em um tempo de exposição de 14 dias para os três agrotóxicos foram: zeta-cipermetrina > profenofos > pendimetalina. Uma relação de dose foi calculada para pesticidas próximos ao DL50 para evasão e para atividade alimentar. O valor de TER para os três agrotóxicos foi calculado e indicou que não há impacto ecotoxicológico para E. fetida. No entanto, no valor de CR, foram apresentados valores de alto risco no total, onde a zeta-cipermetrina indicou 92,77% do risco ambiental, enquanto a pendimetalina apresentou o menor risco ambiental com 0,09%. Dentro da legislação peruana, esses agrotóxicos ainda são permitidos, para os quais, com base nesta pesquisa, recomenda-se que a zeta-cipermetrina seja avaliada com mais detalhes, pois foi o único agrotóxico que apresentou um CR significativo. Em conclusão, zeta-cipermetrina causa impacto ambiental no cultivo de cebola no distrito de Lurín., La investigación evaluó el impacto de tres plaguicidas sobre Eisenia fetida en el cultivo de Allium cepa (cebolla) en el distrito de Lurín, Lima, Perú. Se calcularon los valores de dosis letal media (DL50) a los 14 días, porcentaje de evasión y actividad alimentaria, y posteriormente la proporción de exposición del tóxico (TER) y el coeficiente de riesgo ambiental (CR) para los plaguicidas zeta-cipermetrina, pendimetalina y profenofos en base a ensayos ecotoxicológicos con E. fetida. Los valores de DL50 a un tiempo de exposición a los 14 días para los tres plaguicidas fueron: zeta-cipermetrina >profenofos >pendimetalina. Se calculó una relación con la dosis de los plaguicidas cercanos a la DL50 para la evasión y para la actividad alimentaria. El valor TER para los tres plaguicidas fue calculado e indicó que no hay impacto ecotoxicológico para E. fetida. Sin embargo, en el valor de CR se presentaron valores de riesgo alto en el total, donde la zeta-cipermetrina indicó el 92,77% del riesgo ambiental, mientras que la pendimetalina presentó el menor riesgo ambiental con 0,09%. Dentro de la legislación peruana, estos plaguicidas siguen siendo permitidos, por lo cual, en base a esta investigación, se recomienda que se evalúe a más detalle la zeta-cipermetrina, debido a que fue el único plaguicida que presentó un CR significativo. En conclusión, la zeta-cipermetrina ocasiona impacto ambiental en el cultivo de cebolla del distrito de Lurín.

The research evaluated the impact of three pesticides on Eisenia fetida in the cultivation of Allium cepa (onion) in the district of Lurín, Lima, Peru. The mean lethal dose values (LD50) at 14 days, evasion percentage and food activity were evaluated as well as the exposure ratio of the toxic (TER) and the environmental risk coefficient (RQ) on pesticides zeta-cypermethrin, pendimethalin and profenofos based on ecotoxicological tests with E. fetida. The LD50 values at an exposure time at 14 d for the three pesticides were: zeta-cypermethrin>profenofos>pendimethalin. A relationship with the dose of pesticides close to the LD50 was calculated for the evasion and for food activity. TER value for the three pesticides was calculated which indicated no ecotoxicological impact for E. fetida. However, in the CR value, there were high risk values in the total, where zeta-cypermethrin indicated 92.77% of the environmental risk, while pendimethalin presented the lowest environmental risk with 0.09%. Within Peruvian legislation, these pesticides are still allowed to be used; hence, based on this research, it is suggested that zeta-cypermethrin be evaluated in more detail, because it was the only pesticide that presented a significant CR. In conclusion, zeta-cypermethrin causes an environmental impact on the onion crop in Lurin., A pesquisa avaliou o impacto de três pesticidas sobre Eisenia fetida no cultivo de Allium cepa (cebola) no distrito de Lurín, Lima, Perú. Os valores da dose letal mediana (DL50) aos 14 dias, porcentagem de evasão e atividade alimentar, e posteriormente a razão de exposição tóxica (TER) e o coeficiente de risco ambiental (CR) para os agrotóxicos à base de zeta-cipermetrina, pendimetalina e profenofós em testes ecotoxicológicos com E. fetida. Os valores de DL50 em um tempo de exposição de 14 dias para os três agrotóxicos foram: zeta-cipermetrina > profenofos > pendimetalina. Uma relação de dose foi calculada para pesticidas próximos ao DL50 para evasão e para atividade alimentar. O valor de TER para os três agrotóxicos foi calculado e indicou que não há impacto ecotoxicológico para E. fetida. No entanto, no valor de CR, foram apresentados valores de alto risco no total, onde a zeta-cipermetrina indicou 92,77% do risco ambiental, enquanto a pendimetalina apresentou o menor risco ambiental com 0,09%. Dentro da legislação peruana, esses agrotóxicos ainda são permitidos, para os quais, com base nesta pesquisa, recomenda-se que a zeta-cipermetrina seja avaliada com mais detalhes, pois foi o único agrotóxico que apresentou um CR significativo. Em conclusão, zeta-cipermetrina causa impacto ambiental no cultivo de cebola no distrito de Lurín., La investigación evaluó el impacto de tres plaguicidas sobre Eisenia fetida en el cultivo de Allium cepa (cebolla) en el distrito de Lurín, Lima, Perú. Se calcularon los valores de dosis letal media (DL50) a los 14 días, porcentaje de evasión y actividad alimentaria, y posteriormente la proporción de exposición del tóxico (TER) y el coeficiente de riesgo ambiental (CR) para los plaguicidas zeta-cipermetrina, pendimetalina y profenofos en base a ensayos ecotoxicológicos con E. fetida. Los valores de DL50 a un tiempo de exposición a los 14 días para los tres plaguicidas fueron: zeta-cipermetrina >profenofos >pendimetalina. Se calculó una relación con la dosis de los plaguicidas cercanos a la DL50 para la evasión y para la actividad alimentaria. El valor TER para los tres plaguicidas fue calculado e indicó que no hay impacto ecotoxicológico para E. fetida. Sin embargo, en el valor de CR se presentaron valores de riesgo alto en el total, donde la zeta-cipermetrina indicó el 92,77% del riesgo ambiental, mientras que la pendimetalina presentó el menor riesgo ambiental con 0,09%. Dentro de la legislación peruana, estos plaguicidas siguen siendo permitidos, por lo cual, en base a esta investigación, se recomienda que se evalúe a más detalle la zeta-cipermetrina, debido a que fue el único plaguicida que presentó un CR significativo. En conclusión, la zeta-cipermetrina ocasiona impacto ambiental en el cultivo de cebolla del distrito de Lurín.

Introduction. Phenological information on Myroxylon peruiferum in Costa Rica is scarce. In addition, the characteristics of the oil and the equilibrium isotherm are unknown. The knowledge generated in this field will allow proper seed management and generate oil prospecting options. Objectives. (i) To document a flowering and fruiting event of a single M. peruiferum tree. (ii) To determine the characteristics of the fruit and seed oil. (iii) To generate a water absorption/de-absorption isotherm. Materials and methods. From March to May 2021, the flowering and fruiting of M. peruiferum tree was documented in Montes de Oca, San Jose, Costa Rica. Mature fruits were collected between June and July. The oil content of fruits and seeds was characterized separately. A water absorption/de-absorption isotherm was elaborated, with which the fit of the Cromarty equation was tested. Results. The flowering, fruiting, and dispersal period lasted five months. These phenophases occurred simultaneously. Oleic acid was the main fatty acid. There was a significant correlation between the percentages of fatty acid in the fruit and seed oil, and between the contents of saturated, monounsaturated, and polyunsaturated fatty acids. The oil is yellow, moderately intense, and luminous. As relative humidity increased, seed moisture content also increased. The linear relationship between the actual values and those obtained using the Cromarty equation was R2= 0.93. Conclusion. Mature fruit can be harvested between March and August, and be used for germination, propagation and oil prospecting studies. Once the relationship between relative humidity and seed moisture content is established, studies on seed storage and viability loss can be developed, Introducción. La información fenológica sobre Myroxylon peruiferum en Costa Rica es escasa. Además, se desconocen las características del aceite y la isoterma de equilibrio de las semillas. El conocimiento generado en este campo permitirá realizar un adecuado manejo de las semillas; y generar opciones de prospección del aceite. Objetivos. (i) Documentar un evento de floración y fructificación de un árbol de M. peruiferum. (ii) Determinar las características del aceite del fruto y la semilla. (iii) Generar una isoterma de absorción/des-absorción de agua. Materiales y métodos. De marzo a mayo de 2021, se documentó la floración y fructificación de un árbol de M. peruiferum en Montes de Oca, San José, Costa Rica. Los frutos maduros se recolectaron entre junio y julio. Se caracterizó el contenido de aceite de los frutos y de las semillas por separado. Se elaboró una isoterma de absorción/des-absorción de agua, con la que se probó el ajuste de la ecuación de Cromarty. Resultados. El periodo de floración, fructificación y dispersión duró cinco meses. Estas fenofases ocurrieron simultáneamente. El ácido oleico fue el principal ácido graso. Hubo una correlación significativa entre los porcentajes de ácidos grasos del aceite del fruto y el de la semilla, y entre los contenidos de ácidos grasos saturados, monoinsaturados y poliinsaturados. El aceite es amarillo, medianamente intenso y luminoso. Al incrementar la humedad relativa, el contenido de humedad de las semillas aumentó. La relación lineal entre los valores reales y los obtenidos mediante la ecuación de Cromarty fue de R2= 0,93. Conclusión. La recolección de frutos maduros puede realizarse entre marzo y agosto, y destinarlos a estudios de germinación, propagación y prospección del aceite. Ya establecida la relación entre la humedad relativa y contenido de humedad de la semilla, se pueden desarrollar estudios sobre almacenamiento de semillas y pérdida de viabilidad.

Introduction. The use of digital image analysis with the “Germinator” allows the automatic evaluation of seed germination. In addition to maximum germination, other parameters associated with seed germination vigor can be quantified simultaneously. Objective. To optimize the “Germinator” as a complement for the automatic analysis of seed germination quality in rice. Materials and methods. The experiments were conducted at the Centro para Investigaciones en Granos y Semillas (CIGRAS) from 2015 to 2018. The “Germinator” software package was optimized on the Palmar 18 variety, and then tested with a panel of 126 rice seed samples comprising fourteen varieties. The germination curves were quantified, the automatically acquired data were compared with manual counting based on radical protrusion and a standardized method. Besides, accelerated aging and controlled aging experiments were conducted to show the sensibility of the automatic method. Results. The relationship between germination quantified automatically and quantified manually was high (R2= 0.99). Maximum germination, quantified by image analysis, ranged from 69 % to 100 % in the panel of 126 samples. The correlation between germination assessed by digital images and the standard method was rho (spearman)= 0.34. The “Germinator” allowed the simultaneous quantification of other variables associated with seed vigor, such as the t50 parameter, which is the time the seed lot takes to reach 50 % of the germination. In addition, the automatic method revealed the differential effect of two seed aging protocols. Conclusions. The use of digital image analysis made it possible to evaluate automatically seed germination based on radicle protrusion and also made it possible to quantify other complementary variables associated with seed vigor (t50)., Introducción. El uso de análisis de imágenes digitales con el “Germinator” permite evaluar la germinación de las semillas de forma automática. Además de la germinación máxima, se pueden cuantificar otros parámetros asociados al vigor de forma simultánea. Objetivo. Optimizar el “Germinator” como complemento de análisis automático de calidad germinativa de semillas de arroz. Materiales y métodos. Los experimentos se realizaron en el Centro para Investigaciones en Granos y Semillas (CIGRAS) durante el 2015 al 2018. Se optimizó el paquete de software denominado “Germinator” en la variedad Palmar 18 y después se probó con un panel de 126 muestras de semillas de arroz compuesta por catorce variedades. Se cuantificaron curvas de germinación, los datos obtenidos de forma automática se compararon con conteos manuales de protrusión radicular y con una metodología estandarizada. Además, se realizaron experimentos de envejecimiento acelerado y envejecimiento controlado para mostrar la sensibilidad del método automatizado. Resultados. La relación entre la germinación obtenida de forma automática y la cuantificada de forma manual fue alta (R2= 0,99). La germinación máxima, cuantificada por medio del análisis de imágenes varió de 69 % a 100 % en el panel de 126 muestras. La correlación entre la germinación evaluada mediante imágenes digitales y el método estándar fue de rho (spearman)= 0,34. El “Germinator” permitió cuantificar de forma simultánea otras variables asociadas con el vigor de las semillas, como el parámetro t50, que es el tiempo que la muestra de semillas toma para alcanzar el 50 % de la germinación. Además, el método automático reveló el efecto diferenciado de dos protocolos de envejecimiento. Conclusiones. El uso de análisis de imágenes en arroz permitió evaluar la germinación de forma automática basado en la protrusión radicular y también posibilitó cuantificar otras variables complementarias asociadas al vigor de la semilla (t50).

Introduction. The study of the sperm morphometry of the white-tailed deer (Odocoileus virginianus peruvianus) allows to characterize the sperm cells of this species for conservation purposes. Objective. To determine the sperm subpopulations according to the morphometry of the epididymal spermatozoa of the white-tailed deer, using a CASA-Morph system. Materials and methods. The study was carried out in the second semester 2016, at the Universidad Nacional San Antonio Abad del Cusco, Peru. In semen samples obtained from the caudal end of the epididymis of two deer (two and four teeth), it was determined based on the CASA-Morph system, Integrated Semen Analysis System (ISAS®v1): the length, width, area, perimeter, ellipticity, elongation, regularity, and roughness of the sperm head were determined, also, the width, area, distance, and midpiece insertion angle of the sperm. Principal components analysis (PCA) was performed and the non-hierarchical k-means model was applied to determine the optimal number of clusters. Results. The morphometric variables were distributed in five PCAs: ellipticity, size, circularity, midpiece insertion angle, which explained 81.24 % of the total variance. The Cluster analysis determined four subpopulations (SP), SP1 grouped large, elongated cells with high elongation and ellipticity (21.76 %), SP2 composed of small and thin spermatozoa both in the head and in the midpiece (37.7 %). The SP3 was related to the presence of elongated cells with high values of midpiece width, ellipticity, and elongation (17.7 %), and SP4 grouped spermatozoa with intermediate size of the head and the midpiece (22.84 %). Conclusion. The determination of four sperm subpopulations in white-tailed deer semen can be the basis of assisted reproduction programs for this species, Introducción. El estudio de la morfometría espermática del venado cola blanca (Odocoileus virginianus peruvianus) permite caracterizar las células espermáticas de esta especie con propósitos de conservación. Objetivo. Determinar las subpoblaciones espermáticas según la morfometría de los espermatozoides epididimarios del venado de cola blanca, con un sistema CASA-Morph. Materiales y métodos. El estudio se desarrolló en el segundo semestre 2016, en la Universidad Nacional de San Antonio Abad del Cusco, Perú. En muestras de semen obtenidas del extremo caudal del epidídimo de dos venados (dos y cuatro dientes), se determinó con base en el sistema CASA-Morph, Integrated Semen Analysis System (ISAS®v1): la longitud, anchura, área, perímetro, elipticidad, elongación, regularidad y rugosidad de la cabeza del espermatozoide, también, la anchura, área, distancia y ángulo de inserción de la pieza intermedia. Se realizó un análisis de componentes principales (PCA) y se aplicó el modelo no jerárquico k-medias para determinar el número óptimo de clústeres. Resultados. Las variables morfométricas se distribuyeron en cinco PCA: elipticidad, tamaño, circularidad, ángulo de inserción de la pieza intermedia y anchura de la pieza intermedia, que explicaron un 81,24 % de la varianza total. El análisis de clústeres determinó cuatro subpoblaciones (SP), la SP1 agrupó células grandes, alargadas con alta elongación y elipticidad (21,76 %), la SP2 compuesta por espermatozoides de tamaño pequeño y delgados tanto en la cabeza como en la pieza intermedia (37,7 %), la SP3 se relacionó con la presencia de células alargadas con valores altos de anchura de la pieza intermedia, elipticidad y elongación (17,7 %), y la SP4 agrupó espermatozoides de tamaño intermedio de la cabeza y de la pieza intermedia (22,84 %). Conclusiones. La determinación de cuatro subpoblaciones espermáticas en el semen de venado cola blanca puede ser la base de programas de reproducción asistida de esta especie.

Today, DNA-barcoding with the gene COI is regularly used in the identification of fish. However, this is not an adequate way of identifying species of tuna due to COI lacking sufficient interspecies divergence. This is problematic since fraud and mislabeling are a major concern within the fish and tuna industries. Thus, there is a need for a new genetic barcode region when identifying the 15 tuna species within the tribe Thunnini. This study has considered six mitochondrial genetic regions (16S, ATP8, COII, CR, CytB, and ND2) and their potential as barcodes in comparison to COI. To be of practical use, the barcode has to be able to differentiate between all 15 tuna species, as well as contain conserved primer binding sites and be approximately 400 bp, or shorter. Analyses of the regions were made through Multiple Sequence Alignments built using ClustalW in Mega 11.0. The candidates were first evaluated through neighbor-joining trees and plots of inter- and intraspecies variation, and then analyzed further in search of conserved regions for primer binding, flanking a segment of approximately 400 bp (or shorter). This resulted in two possible barcode candidates with corresponding primers from the CR and ND2 genes. As a final step, these two were analyzed for specificity using BLAST, to evaluate their actual utility in differentiating the tuna species. The results show that they both can identify the different tuna species, but that ND2 is superior with 100% identification accuracy. In addition to the theoretical analysis, the ability of the primers was measured through a real PCR amplification. Unfortunately, only the CR barcode could be evaluated, but the results show it to be practically useful. Even though the utility of ND2 in PCR could not be analyzed, it is highly recommended as a region for further investigations. Given the strong theoretical support, it definitely shows promise as a new barcode for species identification of tuna.

The normal spinels (Mg, Zn)Al2O4 doped with transition metal (TM) ions Cr3+/Co2+ are versatile materials with important electronic, optical and spectral properties. In addition to being used in many applications, they are excellent systems for testing some models and simulation features. The aim of this paper is to present, in the unified frame, the results on d-d transitions and ligand field parameters (LFPs) for the title systems, based on ab initio calculations, combining periodic density functional theory (DFT) supercell approach with ab initio (AI) multi -reference perturbation theory (MRPT) and multi-reference configuration interaction (MRCI) methods. These AI methods, based on complete active space self-consistent-field (CASSCF) reference, allow to calculate and investigate the energy levels of TM ions and the d-d transitions between them. From the AI results the B and C Racah parameters, the spin-orbit coupling (SOC) constant and the LFPs in the frame of the angular overlap model (AOM) were accurately extracted with ab initio ligand field theory (AILFT) protocol, all with subsequent comparison with the experimental data or existing theoretical results in the literature. The calculation technique presented in this paper serves as a predictive formalism for further studies of larger monomer clusters, for which experimental data is unreliable or unavailable.

A series of LaGa1–xO3:Cr3+x phosphors (x = 0.002, 0.005, 0.01, 0.02, 0.04) were synthesised by solid-state reaction and structurally characterised by Rietveld refinement from powder X-ray diffraction data. Amongst the five compounds, that with x = 0.01 exhibited the highest photoluminescence quantum yield at room temperature, those with higher doping levels probably suffering from self-quenching of the luminescence. This compound was selected for study of the temperature-dependence of the optical properties. The emission spectra recorded over the range 300–600 K reveal distinct features: a broad band that initially increases with temperature, attributed to fluorescence from the 4T2 excited state, and a series of sharp peaks that monotonically decline with temperature, attributed to phosphorescence from the 2E. The thermometry capabilities of LaGa0.99O3:Cr0.01 were probed by the luminescence intensity ratio (LIR) method using the broad 4T2 band relative to the sharp 2E peaks. To overcome the difficulties associated with the significant overlap of the broad and sharp emissions of Cr3+, a novel method was applied in which the deconvolution of broad peaks was performed in two steps, by fitting the broad bands to the curve sections without the sharp peaks. The ratio of the deconvoluted 4T2 and 2E intensities gave an excellent fit to the Boltzmann distribution, with an energy gap between them of 2172 cm–1. The high relative sensitivity at room temperature of ca. 2.5% K–1 demonstrates very good potential of LaGa0.99O3:Cr0.01 for thermometry in the first biological window of transparency, relevant for in vivo biomedical applications.

The purpose of this study was to examine the factors that influence audit report lag. The factors tested in this study are liquidity, solvency, company size and age of the company against audit report lag in energy sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique in this study is purposive sampling with a total population of 69 energy sector companies listed on the IDX for the 2017-2020 period, which then obtained 48 samples. The data is secondary data and performed descriptive statistical test, classical assumption test, multiple linear regression analysis, t test, and f test with the help of SPSS version 25 software. Based on the results of this study indicate that liquidity has no effect on audit report lag, solvency has a significant effect on audit report lag, company size has a significant effect on audit report lag, company age has a significant effect on audit report lag, liquidity, solvency, company size, and company age simultaneously have a significant effect on audit report lag

Penelitian ini bertujuan untuk melihat pengaruh variabel current ratio, debt to equity ratio, perputaranpiutang dan perputaran persediaan terhadap nilai perusahaan. Populasi penelitian ini diperoleh 53 perusahaan yang terseleksi memakai purposive sampling melalui kriteria tertentu sebanyak 33 perusahaan. Jenis data yangdipergunakan dalam penelitian ini ialah data kuantitatif. Sumber data pada penelitian ini ialah data sekunder. Teknik pengumpulan data dijalankan melalui teknik dokumentasi serta analisis data menggunakan analisis linear berganda dengan menggunakan uji F dan uji t di level signifikan 5% dan koefisien determinasi. Hasil penelitian secara parsialmenunjukkan bahwa current ratio berpengaruh positif siginifikan terhadap nilai perusahaan, debt to equity ratio berpengaruh positif tidak signifikan terhadap nilai perusahaan, perputaran persediaan berpengaruh negatif signifikan terhadap nilai perusahaan. Sementara perputaran piutang tidak berpengaruh signifikan terhadap nilai perusahaan. Hasil penelitian secara simultan current ratio, debt to equity ratio, perputaran piutang dan perputaran persediaan berpengaruhterhadap nilai perusahaan. Kata Kunci : Current ratio, Debt To Equity Ratio, Perputaran Piutang, Perputaran Persediaan, NilaiPerusahaan

Crumb rubber (CR) has been proposed to apply in the ballast or sub-ballast layer for ballast degradation mitigation and vibration (noise) reduction. The CR can change the ballast layer stiffness, which can affect the train-track-subgrade dynamic performance and cause travel comfort and safety issues. Towards this, this study aims at confirming 1) how much the CR application can affect the dynamic performance of train and ballast layer; 2) to what extent the CR-ballast layer can distribute the train loadings to reduce subgrade surface stress. To achieve this aim, a whole train-track-subgrade system model was built by coupling multibody dynamics (MD), discrete element method (DEM) and finite difference method (FDM). The MD was used to build the train, including one vehicle body, two bogies and four wheelsets. The DEM was used to build the ballasted track, including rail, sleepers and ballast layer. The FDM was used to build the subgrade. Using the coupled model, the dynamic performance of train and track were studied, including the vehicle body acceleration, wheel-rail force, rail dynamical bending moment, sleeper acceleration, sleeper displacement and ballast acceleration. In addition, the energy dissipation of the ballast bed was also presented. For the subgrade, the subgrade surface acceleration and surface stress were measured and analysed. In the model, different CR size and percentage were considered. Results show that using the CR in ballast layer can increase the accelerations of sleeper, rail and train. But it can decrease the ballast degradation, subgrade surface acceleration and subgrade surface stress. CR helps consume train loading energy, reducing the energy that has to be consumed by ballast friction. Small size CR (8–22.4 mm) has greater influence on dynamic performance of the whole train-track-subgrade system than big size CR (9.5–63 mm). In summary, 10% percentage of CR-ballast mixture is recommended, and for CR size it is difficult to give a reco, Railway Engineering

Penelitian ini bertujuan untuk melihat pengaruh variabel current ratio, debt to equity ratio, perputaranpiutang dan perputaran persediaan terhadap nilai perusahaan. Populasi penelitian ini diperoleh 53 perusahaan yang terseleksi memakai purposive sampling melalui kriteria tertentu sebanyak 33 perusahaan. Jenis data yangdipergunakan dalam penelitian ini ialah data kuantitatif. Sumber data pada penelitian ini ialah data sekunder. Teknik pengumpulan data dijalankan melalui teknik dokumentasi serta analisis data menggunakan analisis linear berganda dengan menggunakan uji F dan uji t di level signifikan 5% dan koefisien determinasi. Hasil penelitian secara parsialmenunjukkan bahwa current ratio berpengaruh positif siginifikan terhadap nilai perusahaan, debt to equity ratio berpengaruh positif tidak signifikan terhadap nilai perusahaan, perputaran persediaan berpengaruh negatif signifikan terhadap nilai perusahaan. Sementara perputaran piutang tidak berpengaruh signifikan terhadap nilai perusahaan. Hasil penelitian secara simultan current ratio, debt to equity ratio, perputaran piutang dan perputaran persediaan berpengaruhterhadap nilai perusahaan. Kata Kunci : Current ratio, Debt To Equity Ratio, Perputaran Piutang, Perputaran Persediaan, NilaiPerusahaan

PURPOSE: Tacrolimus is a commonly used immunosuppressant medication after lung transplantation. In rare cases, tacrolimus causes a medication-induced optic neuropathy (TON) that can lead to significant vision loss. OBSERVATIONS: In this series, we describe three cases of TON, 1-10 years after medication use. Two patients were young (22yr and 33yr) females with cystic fibrosis. The last case was a 65yr male with idiopathic pulmonary fibrosis. In 2/3 cases tacrolimus serum levels were normal. Visual acuity ranged from 20/20 to 20/300, and vision loss occurred acutely to sub-acutely, over a span of 2-3 months. CONCLUSIONS AND IMPORTANCE: As presented here, TON can be highly variable. MRI findings are often non-specific, from normal brain findings to extensive white matter changes. There remains an unclear association with graft-versus-host disease and reduced kidney function. Visual findings are often subtle, including color vision aberration and peripheral visual field deficits, both of which usually require an ophthalmologic evaluation. When diagnosed in a timely fashion, TON is at least partially reversible in up to half of all cases. While rare, the cases described here support post-lung transplant ophthalmologic evaluation in those taking high-risk medications.

The luminescence thermometry based on the intensity ratio of Cr3+ and host emissions in the Cr3+ activated MgTiO3 phosphor powder is demonstrated over the 100–350 K temperature range. Phosphor was prepared by a two-step procedure based on the sol-gel and molten salt methods. Rhombohedral crystal structure of the material is confirmed by X-ray diffraction analysis, and the mean crystallite size of the powder was calculated to be ~ 32 nm. Morphology was investigated using scanning electron microscopy showing ellipsoidal, densely packed grains with 100 nm–150 nm average size. Photoluminescence emission spectra recorded under 385 nm excitation showed the broad host emission centered at ~ 485 nm and the Cr3+ emission around ~ 700 nm. The temperature-dependent emission spectra showed that host-emission intensity is almost temperature invariant, while the intensity of the Cr3+ emission rapidly decreases from 200 K to 350 K. Such behavior theoretically modelled and further applied for the ratiometric luminescence temperature sensing showed the maximal relative sensitivity of ~ 2.6% K-1, temperature resolution of 0.3 K, and excellent repeatability.

Temperature sensing from the photoluminescence of MgAl2O4:Cr3+ ceramic powder is systematically investigated. Material was prepared by self-propagating high temperature synthesis method. In this host, Cr3+ experiences the strong crystal field, so the overlapping emissions from 2E and 4T2 energy levels are observed. Emission and excitation spectra were recorded from 300 K to 540 K. The broad photoluminescence attributed to 4T2→4A2 emission gains in intensity with increase in temperature on account of 2E→4A2 emission intensity until 460 K when both emissions start quenching. The emissions were separated by deconvolution at each temperature and used for the luminescence intensity ratio temperature readout method. The obtained relative sensitivity exhibited high values in the physiological range, from 3.5 %K−1 at 300 K to 2.9 %K−1 at 330 K, above 2 %K−1 below 400 K and above 1 %K−1 between 400 K and 540 K.

The report summarises the monitoring activities within the National Swedish Contaminant Programmefor freshwater biota. Each monitored contaminant has been examined in pike, perch or Arctic char from32 lakes from the north to the south in Sweden.No general trend could be seen for mercury, and all samples were above the EU threshold. Lead wasgenerally decreasing and concentrations were below the target level in all lakes. Cadmiumconcentrations showed no consistent trends over the monitored period, and cadmium concentrationswere below the target level in all lakes. Chromium concentrations are below the limit of quantification(LOQ) in most lakes after 2010. For nickel, arsenic, copper, zink, silver, and aluminium there were noclear temporal trends, with both upward and downward trends. Tin concentrations were below the LOQfor most sampling sites and throughout all years of sampling.In general, downward trends were seen for; PCBs, HCHs, DDT, DDE and PCDD/Fs in all species (with afew exceptions). The chlorinated compounds generally showed a somewhat higher concentration in thesouthern parts of Sweden. Most chlorinated compounds were below the suggested target levels.No general trend was seen during the monitoring period for PBDEs. However during the most recent 10year period, downward trends were seen in pike from Bolmen. The concentration of HBCDD was underLOQ in a majority of the samples.Several of the perfluorinated carboxylic compounds showed a non-linear increase in concentration inarctic char, while no trend was seen for PFOS. In perch, PFOS has decreased since 1980 while upwardtrends were seen for several carboxylic acids from 1980. Higher concentrations of perfluorinatedcompounds can in general be seen in the southern part of Sweden. In all lakes, PFOS is below thetarget level for all species.

BackgroundMycosis fungoides (MF) is a cutaneous lymphoma; most patients present with early, skin-limited disease and are managed by dermatologists.ObjectiveThe purpose of this study was to systematically review and assess the evidence on topical treatments for early-stage (IA, IB, IIA) MF.MethodsWe performed a literature search via MEDLINE, Embase, Web of Science, and Cochrane databases. Grading Recommendations Assessment, Development and Evaluation (GRADE) criteria were used to assess the certainty of the data.ResultsTwo searches yielded 1252 references; 26 met the inclusion criteria and included literature on nitrogen mustard, retinoids, corticosteroids, carmustine, fluorouracil, methotrexate-laurocapram, hexadecylphosphocholine, peldesine, ingenol mebutate, topical methotrexate with oxygen flow-assisted LP3 carrier, and resiquimod. Most studies were single intervention, observational series. Nitrogen mustard, with the most published reports, was effective with 12%-82% early-stage MF patients (total n > 1000) achieving complete remission (CR) (low certainty evidence). Clinical CR was achieved among 10%-60% treated with topical retinoids (low certainty evidence). Two moderate-sized retrospective case series on topical steroids had 18%-63% CR (low certainty evidence). Only single studies were available for the other therapies.ConclusionsFor most outcomes of interest, the GRADE certainty for topical therapies for early-stage MF was low. Further randomized controlled trials and inclusion of quality of life indicators are needed.