scholarly journals Evaluation of Factors Affecting Colostrum Quality and Quantity in Holstein Dairy Cattle

Animals ◽  
2021 ◽  
Vol 11 (7) ◽  
pp. 2005
Author(s):  
Aikaterini Soufleri ◽  
Georgios Banos ◽  
Nikolaos Panousis ◽  
Dimitrios Fletouris ◽  
Georgios Arsenos ◽  
...  
Keyword(s):  
Large Scale ◽  
Linear Models ◽  
Fat Content ◽  
Time Interval ◽  
Factors Affecting ◽  
Significant Negative Effect ◽  
Energy Needs ◽  
Negative Effect ◽  
The Mean ◽  
Positive Effect

The objective of this study was to conduct a large-scale investigation of colostrum composition and yield and an evaluation of factors affecting them. In this study, 1017 clinically healthy Holstein cows from 10 farms were used. The colostrum TS were measured using a digital Brix refractometer. Fat, protein and lactose content were determined using an infrared Milk Analyzer. Statistical analysis was conducted using a series of univariate general linear models. The mean (±SD) percentage of colostrum fat, protein, lactose and TS content were 6.37 (3.33), 17.83 (3.97), 2.15 (0.73) and 25.80 (4.68), respectively. Parity had a significant positive effect on the protein and TS content and a negative one on fat content. The time interval between calving and colostrum collection had a significant negative effect on the fat, protein and TS contents and a positive one on lactose. Colostrum yield had a significant negative effect on the protein and TS content, and it was affected by all factors considered. In addition to TS, the evaluation of the colostrum fat content appears essential when neonates’ energy needs are considered. The Brix refractometer, an inexpensive and easy to use devise, can be used effectively in colostrum quality monitoring.

Estimasi Pengaruh Faktor Internal Bank dan Stabilitas Makroekonomi terhadap Profitabilitas dengan Mediasi Rasio Pembiayaan Bermasalah di PT Bank Muamalat Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 93-108
Author(s):  
Annisa Siti Fathonah ◽  
Dadang Hermawan
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Internal Factors ◽  
Macroeconomic Factors ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine and analyze how much influence the bank's internal factors such as Equity, Operational Costs per Operating Income (BOPO), Financing Deposit to Ratio (FDR), Non Performing Financing (NPF) as a mediator and external or macroeconomic factors namely inflation and Gross Domestic Product (GDP) on profitability represented by Return on Assets (ROA) at Bank Muamalat Indonesia for the period 2008-2018. The data used in this research are secondary data obtained from the publication of quarterly financial statements from 2008 to quarter 2 of 2018. The method that used in this research is path analysis with SPSS 20.0 as the analytical tool. The results of the study partially test the hypothesis (t-test), in substructure I shows that the capital variable has a significant negative effect on NPF, BOPO and inflation has a significant positive effect on NPF, FDR and GDP do not significantly influence NPF at Bank Muamalat Indonesia. In substructure II partially, Capital, BOPO, significant negative effect on ROA, FDR and NPF has a significant positive effect on ROA, Inflation and GDP does not significantly influence ROA while simultaneously significantly influencing ROA. Based on the sobel test, capital has a significant effect on ROA through NPF, BOPO has a significant effect on ROA through NPF, FDR has a significant effect on ROA through NPF, Inflation has a significant effect on ROA through NPF, while GDP has no significant effect on ROA through NPF.

scholarly journals Factors Affecting the Earning Response Coefficient with Real Activities Earning Management as Moderator: Evidence from Indonesia Stock Exchange

2019 ◽  
pp. 1-14 ◽  
Author(s):  
Aminullah Assagaf ◽  
Etty Murwaningsari ◽  
Juniati Gunawan ◽  
Sekar Mayangsari
Keyword(s):  
Stock Return ◽  
Sampling Method ◽  
Capital Expenditure ◽  
Stock Exchange ◽  
Financial Statements ◽  
Short Term ◽  
Factors Affecting ◽  
Earnings Per Share ◽  
Negative Effect ◽  
Positive Effect

This study aims to explain the phenomenon of the most active companies traded shares in Indonesian stock exchange. This research is motivated to analyze the response of investors to take a decision after presenting the company's financial statements. This study uses panel data consisting of 20 companies selected by purposive sampling method, using a regression model and data processing via SPSS 24. The results of this study found that the variable leverage and capital expenditure variables significantly influence the response of investors to execute the company's stock, thereby affecting the stock return. The level of leverage and significant positive effect on the response of investors, particularly due to the use of debt to investment would increase earnings per share or at a certain amount of equity can boost earnings per share acquisition. Capital expenditure and significant negative effect on the response of investors for investor tend to speculate on short-term period, which means that companies that invest in the early stages will have difficulties liquidity and rate of return will decline, so investors will shift their investment.

scholarly journals Profitabilitas menjadi pemediasi untuk variabel yang mempengaruhi struktur modal (Studi pada Bank Umum Syariah di Indonesia periode 2016-2020)

2021 ◽  
pp. 160-187
Author(s):  
Indah Lestari
Keyword(s):  
Capital Structure ◽  
Commercial Banks ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Tax Shield ◽  
Significant Negative Effect ◽  
Growth Opportunity ◽  
Negative Effect ◽  
Debt Tax Shield ◽  
Positive Effect

The purpose of this study is to find out and analyze whether there is an Influence of Liquidity, Growth Opportunity, Asset Structure, and Non Debt Tax Shield on Capital Structure with Profitability as an Intervening Variable in Islamic Commercial Banks Registered at OJK 2016-2020 ". This research is a quantitative research using data sources derived from secondary data, namely the annual report. The sampling technique used in this research is purposive sampling technique. Of the 14 Islamic commercial banks registered with the OJK, only 11 are in accordance with the sample criteria in this study. This study uses the Eviews 9 application as a tool for data processing. The analytical methods used in this research are stationarity test, panel data regression model test, classical assumption test, regression test, and path analysis test. The results obtained in this study are liquidity has a significant negative effect on capital structure. Growth opportunity and asset structure have a significant positive effect on capital structure. Meanwhile, the non-debt tax shield and profitability variables have no significant positive effect on capital structure. Liquidity has no significant negative effect on profitability, growth opportunity has no significant positive effect on profitability. Asset structure has a significant positive effect on profitability, while non-debt tax shield has a significant negative effect on capital structure. From the results of the path analysis conducted in this study, profitability was not able to mediate the variables of liquidity, growth opportunity, and non-debt tax shield on capital structure, but for the asset structure variable profitability was able to mediate the influence of asset structure on capital structure.

scholarly journals PENGARUH MASA KERJA, PELATIHAN, DAN NILAI KETETAPAN PAJAK TERHADAP KUALITAS KEPUTUSAN KEBERATAN

2020 ◽  
Vol 1 (2) ◽  
pp. 73-80
Author(s):  
Amardianto Arham ◽  
Budhi Mulia Cipta ◽  
Ragil Novitasari
Keyword(s):  
Quantitative Method ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Tax Assessment ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to analyze the effect of tenure, training, and the value of tax assessments on the quality of objection decisions. This study uses a quantitative method with purposive sampling. The results of this study indicate that the tenure does not affect the quality of the objection decision, training has a significant positive effect on the quality of the objection decisions, and the value of the tax assessment has a significant negative effect on the quality of the objection decision.  Tujuan dari penelitian ini adalah untuk menganalisis pengaruh masa kerja, pelatihan, dan nilai ketetapan pajak terhadap kualitas keputusan keberatan. Penelitian ini menggunakan metode kuantitatif dengan purposive sampling. Hasil penelitian ini menunjukkan bahwa masa kerja tidak berpengaruh terhadap kualitas keputusan keberatan, pelatihan berpengaruh positif signifikan terhadap kualitas keputusan keberatan, dan nilai ketetapan pajak berpengaruh negatif signifikan terhadap kualitas keputusan keberatan.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI DI UKM WIG KABUPATEN PURBALINGGA

2020 ◽  
Vol 16 (2) ◽  
pp. 143-170
Author(s):  
Aditya Rahmawan ◽  
Eliada Herwiyanti ◽  
Siti Maghfiroh
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Accounting Information ◽  
Educational Background ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect ◽  
Education Business

This study aimed to examine the factors that influence the use of accounting information in SMEs. The object of research is Wig UKM in Purbalingga Regency. From this research, it can be seen how education, business scale, business age, and accounting knowledge of the use of UKM Wig accounting information in Purbalingga. The number of respondents involved in this study was 82 people. Sampling using a purposive sampling method. Based on the results of research and data analysis using SPSS it was found that: (1) educational background did not have a significant negative effect on the use of accounting information, (2) the business scale had no significant positive effect on the use of accounting information, (3) the age of the business had no significant negative effect on the use of accounting information, and (4) accounting knowledge has a significant positive effect on the use of accounting information.

An analysis of the variation between dairy-sire progeny-groups for milk yield and fat content

1958 ◽  
Vol 1958 ◽  
pp. 19-29 ◽  
Author(s):  
Alan Robertson ◽  
S. S. Khishin
Keyword(s):  
Milk Yield ◽  
Comparison Method ◽  
Fat Content ◽  
Fat Percentage ◽  
Simple Method ◽  
Factors Affecting ◽  
Special Cases ◽  
The Mean ◽  
Milk Marketing ◽  
The Relationship

The past few years have seen the development in Great Britain of the ‘contemporary comparison’ method for evaluating progeny tests of dairy sires (Macarthur, 1954; Robertson, Stewart and Ashton 1956). The final overall figure attached to a sire is the mean difference between the yield of his daughters and that of other heifers milking in the same herd in the same year, with due regard for the numbers of animals in the two groups. Although it has some imperfections in special cases, this is probably the most informative simple method of evaluating a sire for yield and, fortunately, one which could be easily integrated with the existing recording system. The method has been turned into a simple routine in the Bureau of Records of the Milk Marketing Board and several thousand bulls have now been evaluated. In this paper, we shall be mostly concerned to use this material to investigate the heritabilities of milk yield and fat content and the relationship between the two in the different breeds. The information that we shall use consists, for each bull, of the mean contemporary comparison, with its effective ‘weight’, and the average fat percentage of the daughters. Before we deal with the observed results, we should go into rather more detail into the nature of these two figures and into the factors affecting them.

scholarly journals Determinants of Firm Capital Structure: Empirical Evidence From Vietnam

2020 ◽  
Vol 11 (4) ◽  
pp. 10
Author(s):  
Hieu Thanh Nguyen ◽  
Anh Huu Nguyen
Keyword(s):  
Capital Structure ◽  
Method Of Moments ◽  
Firm Size ◽  
Generalized Method Of Moments ◽  
Return On Assets ◽  
Return On Equity ◽  
Factors Affecting ◽  
Tangible Assets ◽  
Negative Effect ◽  
Positive Effect

The paper aims to investigate the factors affecting firm capital structure in the context of Vietnam. The research sample includes 290 non-financial listed companies on Vietnamese stock market. This study applied Generalized Method of Moments (GMM) to explain the research results. The paper investigates six factors influencing on firm capital structure including return on assets (ROA), return on equity (ROE), firm size, tangible assets, risks, and growth. The empirical results show that return on assets, tangible assets, risks, and growth have a statistically significant positive effect on the firm capital structure while return on equity has a statistically significant negative effect on the firm capital structure. In addition, when dividing companies into sectors, the study realized that determinants of capital structure in some sectors are consistent with results for entire sample. Finally, firm size has the same impact on capital structure in oil & gas companies and material companies whereas it is not statistically significant for other companies. These evidences provide a new insight to managers on how to determine the reasonable capital structure.

scholarly journals PENGARUH CAR, NPL, DER DAN LAR TERHADAP ROA PADA BANK UMUM DI BURSA EFEK INDONESIA

2019 ◽  
Vol 8 (12) ◽  
pp. 7411
Author(s):  
Ayu Chintya Arie Zeuspita ◽  
I Putu Yadnya
Keyword(s):  
Data Analysis ◽  
Commercial Banks ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Bank Management ◽  
Significant Negative Effect ◽  
Observation Methods ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

ROA is a comparison between pre-tax profit and total bank assets. Factors that can influence ROA must be observed by bank management in order to obtain optimal ROA. Optimal ROA shows that banks are able to make good use of assets owned to generate profits. The purpose of this study was to determine the effect of CAR, NPL, DER and LAR partially on ROA in commercial banks on the IDX for the period 2013-2015. The sample in this study were banking companies listed on the Indonesia Stock Exchange for the period 2013-2015, which totaled 31 banking companies, which were taken using the census method. Data collection is done by nonparticipant observation methods. The data analysis technique used is multiple linear regression. The results showed that there was a significant positive effect between CAR and ROA. NPL shows a significant negative effect on ROA. DER shows a significant negative effect on ROA, and LAR shows a significant positive effect on ROA. Keywords: CAR, NPL, DER, LAR, ROA

The effect of weight at mating and of nutrition during mid-pregnancy on the birth weight of lambs from primiparous ewes

1981 ◽  
Vol 97 (3) ◽  
pp. 723-729 ◽  
Author(s):  
A. J. F. Russel ◽  
Janet Z. Foot ◽  
I. R. White ◽  
G. J. Davies
Keyword(s):  
Birth Weight ◽  
Live Weight ◽  
Metabolizable Energy ◽  
Maternal Weight ◽  
Nutritional Treatment ◽  
Condition Score ◽  
Negative Effect ◽  
The Mean ◽  
Pelleted Diet ◽  
Positive Effect

SUMMARYForty-eight approximately 18-month-old Scottish Blackface ewes were used to study the effects of two levels of nutrition during mid-pregnancy (30–98 days of gestation) on the birth weight of lambs from ewes varying in weight, size and condition at first mating. The mean live weight (42–4 kg), size index (31–9) and condition score (2–4) at mating of the 26 ewes from flock A were all less than those of the 22 ewes from flock B (54–5, 39–4 and 2–9 respectively). Mean intakes of the low and high nutritional treatment ewes during mid-pregnancy were 10–6 and 22–0 g/kg/day respectively of a pelleted diet supplying 8–81 MJ metabolizable energy and 125–5 g crude protein/kg. These intakes produced estimated changes in net maternal weight of approximately – 5 and 0 kg respectively.Mean lamb birth weights from ewes on the low and high nutritional treatments were:flock A, 3–32 and 3–83 kg; flock B, 4–96 and 4–23 kg respectively. Analyses showed intake during mid-pregnancy to have a positive effect on lamb birth weight in the flock A ewes, and a negative effect in flock B ewes. Mating weight accounted for 78% of the variance in birth weight in the low nutritional treatment ewes but had little effect in those on the higher level of feeding.The practical implications of the results are discussed in relation to levels of juvenile nutrition.

scholarly journals Factors Affecting Corporate Bond Ratings in Indonesia

2021 ◽  
Vol 3 (2) ◽  
pp. 98-107
Author(s):  
Ruspriono ◽  
Bambang Santoso Marsoem
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Corporate Bond ◽  
Bond Ratings ◽  
Factors Affecting ◽  
Ordinal Logistic Regression Analysis ◽  
Negative Effect ◽  
Positive Effect

Bonds provide a rating signal for the issuer and investors of the ability to pay off a bond. This study aims to explain the factors that affect the ranking in terms of accounting and non-accounting aspects. This study uses all corporate bonds actively traded on the Indonesia Stock Exchange (IDX) and are denominated in rupiah as of December 31, 2019, sourced from Bloomberg, which consists of 996 companies. The method in the sample is the purposive sampling method. This sample consists of 35 companies with 111 bonds, testing the hypothesis using ordinal logistic regression analysis with SPSS Version 25.0 data processing tools. The results showed that liquidity had a positive effect on bond ratings, activity does not affect bond ratings, leverage, profitability, maturity, and auditor reputation have a negative effect on bond ratings.

Sign in / Sign up

Export Citation Format

Share Document