An assessment of irrigated rice cultivation with different crop establishment practices in Vietnam

Overuse of seed and chemical inputs is a major constraint for sustainable rice production in Vietnam. In this study, two seasons of field trials were conducted to compare different crop establishment practices for rice production in the Mekong River Delta using environmental and economic sustainability performance indicators. The indicators including energy efficiency, agronomic use efficiency, net income, and greenhouse gas emissions (GHGEs) were quantified based on four treatments including manual broadcast-seeding, blower seeding, drum seeding, and mechanized transplanting. Across the four treatments, yields ranged from 7.3–7.5 Mg ha−1 and 6.2–6.8 Mg ha−1 in the Winter-Spring (WS) and Summer-Autumn (SA) seasons, respectively. In comparison with direct seeding methods, mechanized transplanting decreased the seed rate by 40%. It also led to a 30–40% reduction in pesticide use during the main crop season (WS). Mechanized transplanting required higher inputs, including machine depreciation and fuel consumption, but its net energy balance, net income and GHGE were at a similar level as the other non-mechanized planting practices. Mechanized transplanting is a technology package that should be promoted to improve the economic and environmental sustainability of lowland rice cultivation in the Mekong River Delta of Vietnam.

A Meta Analysis of Materiality Studies

The Supreme Court and the Public Company Accounting Oversite Board (PCAOB) has said that an amount is material if there is a substantial likelihood it will influence a reasonable investor’s judgment. The American Institute of Certified Public Accountants (AICPA) has said that an amount is material if there is a substantial likelihood it will influence a reasonable user’s judgment. The Financial Accounting Standards Board (FASB) has refused to define materiality. The Securities and Exchange Commission (SEC) has said that qualitative factors can make even small amounts material. Reasonable implies a consensus of opinion. This article is a meta-analysis of 31,155 materiality decisions made by 335 cohorts in 48 studies with the objective of defining what is reasonable. A cohort is a group of like individuals faced with a common materiality decision. Materiality in this study is measured as a percentage of net income. The mean threshold of materiality is 7.84% and the median is 6.81%. Both thresholds are substantially higher than the often-discussed threshold of 5.0%. A quarter of the participants in these studies set the threshold of materiality at 11.90% and the threshold for a statistically significant difference from the consensus is 17.51%. Ultimately, materiality will be decided through civil and criminal litigation. Finders of fact, usually jurors, will be asked to determine what a reasonable investor would conclude. Few jurors have the training and experience of investors, so without context, they can only guess what a reasonable investor would conclude. This study provides that context.

Effect of Nitrogen Rate and Application Ratio on Late Sown Sunflower in Wet Soil under Zero Tillage in the Coastal Zone of Southwestern Bangladesh

Background: The cropping pattern of southwestern (SW) coastal Bangladesh has been improving from Fallow-Fallow-Transplanted aman paddy to Sunflower-Fallow-Transplanted aman paddy. The emerging cropping pattern of SW Bangladesh from single transplanted aman paddy to double cropping, sunflower in winter after transplanted aman paddy needs new crop husbandry including nutrient management particularly nitrogen (N). Hence, the present study aimed to evaluate the yield response of late sown sunflower to rates and application ratio (basal:top dressed) of N in the coastal soil of SW Bangladesh. Methods: The field experiment was conducted during winter season (2018-19) in a randomized complete block design and replicated thrice. The experimental treatments consisted of seven N rates (0, 60, 90, 120, 150, 180 and 210 kg ha-1) and three application ratio (50%:50%, 25%:75% and 0%:100%). Result: Results revealed that with the increased of N rates, dry matter, seed yield, yield attributes and net income were substantially increased: the highest values of these parameters were found at 150 and 180 kg N ha-1 when applied @ ratio of 25%:75% (basal: top dressed) despite non-significant interaction while the agronomic efficiency was higher at 60 kg ha-1 next decreased. The findings of the study suggested that N @ 150 kg ha-1 with 25%:75% application ratio is suitable for late sown sunflower in the coastal soil of SW Bangladesh.

The safety and cost-analysis of simultaneous versus staged bilateral total knee arthroplasty in a Taiwan population

The purpose of this study was to investigate the safety of Simultaneous, bilateral TKA (SiTKA). Furthermore, we also assessed the cost reduction of SiTKA in comparison with Staged, bilateral TKA (StTKA). We retrospectively review all patients that underwent SiTKA or StTKA due to osteoarthritis (OA) or spontaneous osteonecrosis of the knee (SONK).We assessed length of stay, transfusion rate, early postoperative complications, 30-day and 90-day readmission rate, 1-year reoperation rate and the indication for reoperation. Furthermore, we analyzed the total cost of the two groups, reimbursement from the national health insurance (NHI), cost of the procedures, and net income from each case. A total of 2016 patients (1565 SiTKA and 451 StTKAs) were included in this study. There were no significant differences in terms of complication rates, 30-day and 90-day readmission, and 1-year reoperations between the two groups. The total length of stay was on average 5.0 days longer for StTKA (p<0.01). In terms of cost, all categories of medical costs were significantly lower in SiTKA, while the net hospital income was significantly higher for StTKA. In conclusion, SiTKA and StTKA have similar postoperative complication, readmission and reoperation rates, while SiTKA significantly reduces medical expenses for the patient and NHI. Level of evidence: level III, retrospective cohort study

The impact of natural disasters on the performance and solvency of US banks

PurposeThis paper explores the effect of natural disasters on the profitability and solvency of US banks.Design/methodology/approachEmploying a sample of 187 large-scale natural disasters that occurred in the United States between 2000 and 2014 and a sample of 2,891 banks, we examine whether and how disaster-related damages affect various measures of bank profitability and bank solvency. We differentiate between different types of banks (with local, regional and national operations) based on a breakdown of their state-level deposits and explore the reaction of these banks to damages weighted by the GDP of the states they operate in.FindingsWe find that natural disasters have a pronounced effect on the net-income-to-assets and the net-income-to-equity ratio of banks, as well as the banks' impaired loans and return on average assets. We also observe significant effects on the equity ratio and the tier-1 capital ratio (two solvency measures). Interestingly, the latter are positive for regional banks which appear to benefit from increased customer deposits related to safekeeping, government payments for post-disaster recovery, insurance payouts and decreased withdrawals, while they are significantly negative for banks that operate locally or nationally.Originality/valueWe contribute to the literature by offering various new insights regarding the effects natural disasters have on financial institutions. With climate change-driven natural disasters widely expected to increase both in terms of frequency and severity, their economic fallout is likely to impose an increasing burden on financial institutions. Large, nationally operating banks tend to be well diversified both geographically and in terms of their product offerings. Small, locally operating banks, however, are increasingly at risk – particularly if they operate in disaster-prone areas. Current banking regulations generally do not factor natural disaster risks into their capital requirements. To avoid the next big financial crisis, regulators may want to adjust their reserve requirements by taking this growing risk exposure into consideration.

Effect of Operating Costs, Total Debt, and Sales Volume on Net Profit (Study on Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period)

The purpose of this study is to test and provide an analysis of the effect of operating costs, total debt, and sales volume on net income in coal sub-sector mining companies listed on the Indonesian stock exchange for the 2017-2019 period. In this study there were 22 companies. The technique used is purposive sampling and the number of samples that meet the criteria are 12 companies with a period of 3 years. The research method used is descriptive quantitative and uses secondary data derived from the company's financial statements, while the model used to test the research is panel data regression. The results of the study state that simultaneously operating costs, total debt, and sales volume affect the net profit of coal sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period by 83.9246%. Partially, it shows that the operational cost variable has a significant negative effect on net income and sales volume has a significant positive effect on net income, while total debt has no partial effect on net income.

Sunflower diseases control by biological fungicides

The demand for organic food has grown rapidly over the last 25 years in many countries of the world. Organic farming standards require the application of biological products of disease control. The article presents the material on studying the effectiveness of fungicides based on microbiological antagonists against sunflower diseases. We carried out the study in 2020-2021 at V.S. Pustovoit All-Russian Research Institute of Oil Crops (VNIIMK) (Krasnodar). We established that the fungicides Geostim Fit type E, WS based on microbiological antagonists did not reduce the germination of sunflower seeds and actively suppressed seed infection. Their effectiveness against Alternaria spp. reached 50-74 %, against Rhizopus spp. – 74–100 %, against bacteria – 76–80 %. Double treatment of sunflower plants with BFTIM, WS (different strains) reduced the frequency of bacterial blight to 37 %, of dry rot – to 60 %, of Alternaria blight – to 39 %, of Phoma rot – to 41 %, and of Fusarium blight – to 75 %. The application scheme of Geostim Fit E (G), WS; BFTIM (E), WS; BFTIM (Zh), WS showed the best economic effectiveness with a seed yield of 3.56 t/ha, net income of 122 910 rubles, and profitability of 311 %.

Smallholder planning for Bali cattle fattening in Barru Regency, South Sulawesi, Indonesia

This study aims to analyse enterprise budgeting and the factors that affect the smallholder Bali cattle fattening income in Barru Regency, South Sulawesi, Indonesia. The total respondents were 46 farmers include 11 farmers at Bali cattle fattening enterprise six-month period and 35 farmers at fattening enterprise nine-month period. Respondents were selected using a purposive method. The data of the research was collected using interviews with questionnaires. Analysis of economic potential as follows net income and return to labour and management used enterprise budgeting analysis. The factors that affect the income of farmers using multiple linear regression analysis. The results showed that the 6- and 9-month fattening period of the smallholder Bali cattle fattening have net income of IDR 23,122,086 / farmer/period and IDR 11,926,657/farmer/period. In addition, it provides returns to labour and management of IDR 27,428,173/farmer/period and IDR 15,111,982/farmer/period. The number of feeder cattle and non-formal education dummy partially and significantly influence (P<0.01) income smallholders. Smallholder Bali cattle fattening enterprise is a potential business alternative to generate income for rural communities.

IMPLEMENTATION OF CASH FLOW AS A MEASURING TOOL IN PREDICTING FUTURE NET INCOME

In Indonesia, MSMEs are protected and have a legal shield such as the Presidential Decree No. 19 of 1998 and several other regulations. Where at this time, many MSME businesses are starting to grow both on a household and large scale, this includes Culinary Business. Culinary businesses are one of the many MSME that are starting to flourish, both on a domestic and big scale, at present moment. This business is in high demand among teenagers and adults. With a limited budget, this business may be launched at home, and it has a potential future. Therefore, the background behind the realization of Kedai Nyobian 8 which is used as a case study of problems that occur in the operational activities of Kedai Nyobian 8. The purpose of this study is to analyze net income in predicting operating cash flows in the future. The research method used is quantitative method. The population in this study is a case study at Kedai Nyobian 8 with a number of samples in the form of financial statements for September for 30 days. While October for 26 days, hence the total sample is 56 observations. The sampling measurement technique is a case study at Kedai Nyobian 8 using Saturated Sample. Therefore, Kedai Nyobian 8 will be more effective and achieve better results in the future by reducing unnecessary costs and anticipating future earnings in cash flow.