scholarly journals Possibilities of using automatic systems for correcting the position of working units of tools including soil cultivation

2021 ◽  
Vol 343 ◽  
pp. 08010
Author(s):  
Michał Zawada ◽  
Stanisław Legutko ◽  
Jan Szczepaniak ◽  
Roman Rogacki ◽  
Jacek Wojciechowski ◽  
...  
Keyword(s):  
Control System ◽  
Organic Farming ◽  
Research Network ◽  
Soil Cultivation ◽  
Agricultural Engineering ◽  
Advantages And Disadvantages ◽  
Complex Automation ◽  
Positive Effect ◽  
Modern Control

The progressive technical development of agriculture and the desire to increase the efficiency and quality of agrotechnical processes related to soil cultivation forces the use of more and more complex automation and robotisation processes in agricultural technology. The article introduces the reader to modern control systems for automatic hoeing tools and presents a modern control system for a baler-wrapper, the project of which (POIR.04.01.04-00-0067/18) is implemented by the authors in the Łukasiewicz Research Network Industrial Institute of Agricultural Engineering consortium with the Metal-Fach company. One of the reasons for the automatisation of agricultural machinery is the departure from chemical methods of cultivating crops, due to the growing awareness of consumers who want ecological and thus healthier products. The influence of automation on organic farming was characterized and its general principles were presented. The automatic cultivators were divided based on the kinematics of the tool movements they operate on the basis of machine vision. The results of the baler-wrapper tests were presented, confirming the validity of the designed control system. The authors summarized the main advantages and disadvantages of the systems for correcting the position of working tools of machines, considering the profitability of this type of investment on the example of weeder and a baler-wrapper. The article adopts the hypothesis that the development of agricultural automation has a positive effect on the development and popularity of organic farming.

scholarly journals The future of organic farming – reflections on the new legislation

2020 ◽  
pp. 79-89
Author(s):  
Katarzyna Leśkiewicz
Keyword(s):  
European Union ◽  
Control System ◽  
Organic Farming ◽  
Union Member ◽  
Organic Production ◽  
Positive View ◽  
Organic Products ◽  
The Subject ◽  
European Union Member States

The purpose of the considerations is, taking into account the scope of derogations from the requirements of organic production and the competence of certifying authorities, to answer the question whether in comparison to Regulation No 834/2007, new Regulation No 2018/848 serves to ensure the quality of organic products. The authoress takes a positive view on limiting possible exemptions from the requirements of organic production to natural disasters and linking them to the provisions on rural development. At the same time she expresses a negative opinion on the possibility of seeking exemption from the requirement to obtain certificates. In relation to the competences of the certifying authorities, the new Regulation retains a greater terminological precision in determining the subject of control and certification and defines more precisely the criteria for delegating tasks in the organic farming control system to institutions. This issue, however, needs to be detailed in the legislations of European Union Member States.

scholarly journals Studying Quality Characteristics of Flax Fiber Depending on Deseeding Device Design

2018 ◽  
Vol 28 (3) ◽  
pp. 389-399 ◽  
Author(s):  
Alexey V. Galkin ◽  
Denis G. Fadeev ◽  
Igor V. Uschapovsky
Keyword(s):  
Fiber Quality ◽  
Flax Fiber ◽  
Fiber Flax ◽  
Advantages And Disadvantages ◽  
Yield And Quality ◽  
Russian Research Institute ◽  
Vegetation Stage ◽  
Positive Effect ◽  
Flax Straw

Introduction. The processe of harvesting fiber flax is characterized by tough interactions of the work tools of the flax puller and parts of plants. Different principles and design of work tools for taking out seed bolls from the stem, used in flax harvesting machines, have both advantages and disadvantages. Single-drum comb deseeders are the most effective, but the level of damage to the stems caused during the working of these mechanisms is high. The purpose of this work is the experimental substantiation of constructive changes in the comb deseeder, which allows reducing damage to the stems of the flax fiber in the process of combing and improving the quality of the flax material. Materials and Methods. Fields and laboratories studies of flax harvesting and technological tests of flax straw and fiber were carried out according to the existing methods and standard protocols (GOST). The influence of the harvesting combine speed and deseeder type (the drum for the taking flax balls off by the stems’ combing and for the transporting removed balls to hopper) on the yield and quality of the fiber were determined. The fiber flax variety Alexim (cultivated by All Russian Research Institute for Flax Production, Torzhok) was used as a plant object and the harvesting was carried out in the vegetation stage “yellow stem” – “full ripeness”. Results. The classical design of the combing drum with four ridges for deseeding was changed to three ones that means only one of ridges should be in the layer of flax stems during the combing process. That design could decrease damage to the stems when deseeding stems. Instrumental assessment of fiber shows that after the deseeding by the threeridges drum the quality of flax straw was 0.97–1.09 numbers that was by 0.19–0.28 numbers higher than after using four-ridges drums. Conclusions. The obtained data indicate that the reducing of the load on the flax stems has a positive effect on the quality of the fibrous products. The yield of long fiber increases by 1.27–1.54% (abs.), and the fiber quality – by 0.3 numbers.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BIREUEN

2021 ◽  
Vol 6 (2) ◽  
pp. 60
Author(s):  
Nilawati Nilawati ◽  
Naz’aina Naz’aina ◽  
Muhammad Haykal
Keyword(s):  
Control System ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Financial Accounting ◽  
Significant Positive Effect ◽  
Financial Reports ◽  
Internal Control System ◽  
Positive Effect

This study is an empirical study that aims to analyze the factors that affect the quality of local government financial reports. The type of data used is primary data by distributing questionnaires to all Regional Apparatus Organizations (OPD) of the Bireuen Regency Government, the subject in this study is the LKPD Preparation Team Kab. Bireuen as many as 24 people, Budget Users and Financial Administration Officers as many as 104 people, and Auditors from Bireuen Regency as many as 22 people. The analytical model used in this study is the Partial Least Squard (PLS) analysis using Warppls 7.0. The results showed that the variable Quality of Human Resources had a positive and significant effect on the quality of local government financial reports, Utilization of Information Technology had a significant positive effect on the Quality of Local Government Financial Reports, Regional Financial Accounting Systems had a significant positive effect on the Quality of Local Government Financial Reports, Internal Control Systems has a significant positive effect on the Quality of Local Government Financial Reports, the Internal Control System is able to strengthen the influence of the Quality of Human Resources on the Quality of Local Government Financial Reports, the Internal Control System is not able to strengthen the influence of the use of information technology on the Quality of Local Government Financial Reports, the Internal Control System is not able to strengthen the the influence of the regional financial accounting system on the Quality of Local Government Financial Reports.

scholarly journals Rolnictwo ekologiczne a właściwości gleby i jej różnorodność biologiczna

2012 ◽  
Vol 10 (1) ◽  
pp. 45-63
Author(s):  
Anna Augustyniuk-Kram
Keyword(s):  
Organic Farming ◽  
Agricultural Landscape ◽  
Biological Diversity ◽  
Natural Habitat ◽  
Farming Systems ◽  
Wild Plant ◽  
Conventional Farming ◽  
Ecological Farming ◽  
Positive Effect

This review deals with the influence of organic farming, as well as with the effects the conversion of conventional to ecological farming systems have had on the quality of soil and biodiversity. Organic farming is defined as a system in which crop and animal production must be balanced, and all means of production needed for plant and animal breeding are produced within the farm. Organic farming prohibits the use of pesticides and artificial fertilizers, therefore is widely perceived as being more environmentally friendly than conventional farming. Organic farming is also identified with the production of high-quality food, with the improvement of animal welfare, as well as associated with rural development. This type of farming aims to sustain the quality and fertility of the soil and to maintain key ecological soil functions. The presented overview shows that organic farming leads to higher soil quality and more biological activity in soil than conventional farming. A growing number of studies also show that organic farming can have a positive effect on ecosystems by increasing biological diversity and by a diversification of the agricultural landscape. This is to prevent the loss of the natural habitat of many wild plant and animal species.

scholarly journals ANALISIS PENGARUH SISTEM PENGENDALIAN INTERN DAN IMPLEMENTASI SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA SKPD KOTA MANADO)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Gyshella Smylie Lumintang ◽  
Linda Lambey ◽  
Steven Tangkuman
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting System ◽  
Significant Positive Effect ◽  
Internal Control System ◽  
Positive Effect

Local government financial statement made to provide information about financial position and all transactions conducted by local government. A qualified local government financial statement must have relevant, reliable, comparable and understandable characteristics. There are several factors that may affect the quality of local government financial statements, that is, internal control system and financial accounting system of local government. This research was aimed to determine the effect of internal control system and financial accounting system of local government to the quality of financial statements at the local government of Manado City. Respondents of this research were 40 financial management personnel from 10 Manado City SKPD from 168 population of financial management personnel of Manado City SKPD. This research used a quantitative approach, using primary data through questionnaires. The variables in this research is the internal control system and financial accounting system of local government as the independent variables and the quality of local government financial statement as the dependent variable. The data collected were processed using SPSS version 23.0. The statistical methods used to test the hypotheses is multiple linear regression analysis. The results of hypothesis shown that the internal control system has a significant positive effect on the quality of Manado City local government financial statement  while the implementation of financial accounting system of local government has no significant positive effect on the quality of Manado City local government financial statements and internal control system and financial accounting system of local government has a significant positive effect on the quality of Manado City local government financial statement.Keywords : Internal control system, financial accounting system of local government, financial accounting system of local government

scholarly journals STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERNAL, KOMPETENSI STAF AKUNTANSI DAN KUALITAS LAPORAN KEUANGAN

2017 ◽  
Vol 9 (2) ◽  
pp. 81
Author(s):  
Renny Novsellia Sihite ◽  
Holiawati Holiawati
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Accounting Standards ◽  
Simple Random Sampling ◽  
Financial Statements ◽  
Government Accounting ◽  
Internal Control System ◽  
Positive Effect

Abstract. This research aims to obtain evidences empirically about the influence of the implementation of government accounting standards, internal control systems and accounting staff competence to the quality of local government financial statements. The population in this research is staff members of SKPD in South Tangerang City.  This research is a quantitative research that conduct by using primary data. This research using simple random sampling technique, and samples obtained and used amounted to 100 respondents. The data collection were done by using questionnaire method. The method of analysis used in testing the hypothesis is multiple linear regression analysis. The results that the application of government accounting standards, internal control system and accounting staff competence partially have the positive effect and significant on the quality of local government financial statements. Thus, the application of government accounting standards, internal control system and accounting staff competence simultaneously have  positive effect and significant on the quality of local government financial statements. Keywords: Implementation of Government Accounting Standards; Internal Control System; Accounting Staff Competence and Quality of Local Government Financial Statements. Abstrak. Penelitian ini bertujuan untuk memperoleh bukti secara empiris pengaruh penerapan standar akuntansi pemerintahan, sistem pengendalian internal dan kompetensi staf akuntansi terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer. Dalam pengambilan sampel menggunakan teknik Simple Random Sampling, dan sampel yang didapatkan dan digunakan berjumlah 100 responden. Populasi dalam penelitian ini adalah pegawai staf bagian keuangan Satuan Kerja Perangkat Daerah (SKPD) di Kota Tangerang Selatan Pengumpulan data dilakukan dengan metode kuesioner. Metode analisis yang digunakan dalam menguji hipotesis adalah analisis regresi linier berganda. Hasil penelitian menunjukkan penerapan standar akuntansi pemerintahan, sistem pengendalian internal dan kompetensi staf akuntansi secara parsial berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Lalu penerapan standar akuntansi pemerintahan, sistem pengendalian internal dan kompetensi staf akuntansi secara simultan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Kata Kunci: Penerapan Standar Akuntansi Pemerintahan; Sistem Pengendalian Internal; Kompetensi Staf Akuntansi Dan Kualitas Laporan Keuangan Pemerintah Daerah

scholarly journals PENGARUH UKURAN KOPERASI, JENIS KOPERASI SERTA PENGALAMAN KEPENGURUSAN MANAJEMEN TERHADAP KUALITAS SISTEM PENGENDALIAN INTERN PADA KOPERASI DI KABUPATEN TABANAN

2018 ◽  
Vol 3 (1) ◽  
pp. 141-178
Author(s):  
Ni Made Intan Priliandani ◽  
Ni Made Rai Juniariani ◽  
Ni Putu Sri Mariyatni
Keyword(s):  
Control System ◽  
Internal Control ◽  
Sampling Technique ◽  
Management Control ◽  
Primary Data ◽  
Accounting Data ◽  
Internal Control System ◽  
Management Experience ◽  
Positive Effect

Cooperatives are a different organization with other businesses, such as BUMN and BUMD or government organizations. The uniqueness of cooperatives is that cooperatives are business units that have multiple identities in which each cooperative member is the owner and user of cooperative services. In order to be able to compete with other financial institutions, the cooperative must be able to determine a policy and strategy that must be developed and improved. One policy that can be taken to assist the development of cooperatives is the effectiveness of management control systems. Internal control is an activity that is influenced by the organization, coordinated methods and provisions to maintain organizational wealth, check accuracy, and reliability of accounting data, to improve business efficiency and encourage compliance with company regulations. The cooperative internal control system is influenced by several factors, namely the size of the cooperative, the type of cooperative, and the management experience of management. This study has the purpose of 1) whether the size of the cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 2) whether the type of cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 3) whether the management experience affects the quality of the internal control system in cooperatives in Tabanan Regency. This study uses primary data in the form of answers to questionnaires from supervisors and directors of cooperatives in Tabanan district. The sampling technique in this study is purposive sampling technique so that the sample in this study amounted to 35 cooperatives. The analysis technique used to answer the hypothesis is multiple linear regression. The results of the study show that 1) the size of the cooperative has a positive effect on the quality of the internal control system. 2) types of cooperatives have a positive effect on the quality of the internal control system. 3) management management experience has a positive effect on the quality of the internal control system.

The use of educational games in midwifery: an overview

2020 ◽  
Vol 14 (1) ◽  
pp. 1-10
Author(s):  
Gaynor Maclean ◽  
Rose Laisser
Keyword(s):  
Educational Games ◽  
Safe Motherhood ◽  
Research Network ◽  
World Health ◽  
Early Evaluation ◽  
Midwifery Education ◽  
The World ◽  
Health Organization ◽  
Positive Effect

This article provides an overview of the development, testing, and use of educational games in midwifery. It considers the educational advantages of this approach and draws on the authors' experience of using games to promote safer childbirth. Games designed for the World Health Organization Safe Motherhood midwifery education modules and also for the Lugina Africa Midwives Research Network are described, and the experiences of project participants of using and researching the effect of these games are discussed. Early evaluation has shown promise for the increasing use of more innovative educational approaches and considerable potential for having a positive effect on midwifery practice and consequently the quality of care.

scholarly journals THE DETERMINANT FRAUD PREVENTION OF QUALITY LOCAL GOVERNMENT’S FINANCIAL REPORT

2019 ◽  
Vol 5 (1) ◽  
pp. 41
Author(s):  
Haryono Umar ◽  
Agustina Indriani ◽  
Rahima Br. Purba
Keyword(s):  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Fraud Prevention ◽  
Financial Report ◽  
Internal Control System ◽  
The Government ◽  
Positive Effect

This study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting.

scholarly journals FAKTOR YANG MEMPENGARUHI KEUANGAN DAERAH

2020 ◽  
Vol 20 (1) ◽  
pp. 99
Author(s):  
Andini Indriani ◽  
Hermi Hermi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Fraud Prevention ◽  
Financial Report ◽  
Internal Control System ◽  
The Government ◽  
Positive Effect

<p><em>This study aims to analyze the influence of government internal control system and internal control on fraud prevention and its implications on the quality of local financial statements. The sample used in this study were is 89 respondents to local government officials Bogor and Depok. The test is done by using multiple linear regression analysis, the data is processed using SPSS. The result of the research shows that the influence of internal control system influences positively to fraud prevention, while internal control has no effect on fraud prevention, while fraud prevention has a positive effect on the quality of financial statements. The Government Internal Control System has a negative effect on the quality of Regional Financial Report and Internal Control has a positive effect on the Quality of Local Financial Report. Internal control system of government indirectly affect the quality of local financial statements through fraud prevention, internal control directly affect the quality of local financial statements through fraud prevention. Fraud prevention has a greater impact on the quality of local financial statements. Internal control system of a business entity is strong, then the possibility of the occurrence of errors and fraud can be minimized It means that the more successful prevention fraud the quality of financial reporting of the region is increasing.</em></p>

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