THE BOARD OF DIRECTORS OF A BANKRUPT COMPANY’S CIVIL LIABILITY FOR OBTAINED TAXES

Sumber Urip Sejati Utama Ltd. is a company that runs in the fertilizer industry. Technically, Sumber Urip Sejati Utama Ltd.'s board of directors purchase urea fertilizer for the factory, then sold the urea fertilizer to consumers. As a urea fertilizer distributor, Sumber Urip Sejati Utama Ltd. should fulfil tax administration obligations, such as reporting tax payments and calculations. However, Sumber Urip Sejati Ltd.’s administration is highly engineered by the company’s directors because Sumber Urip Sejati Utama Ltd. is operating even though it is declared bankrupt. The situation escalades when the company is faced with unfulfilled tax obligation. Therefore, the main problem in this research is the director board of Sumber Urip Sejati Utama's Ltd. civil liability and legal consequences towards the tax in debt due to the board’s negligence. The research method used in this study is a normative juridical approach, which is an approach based on the primary legal material by examining theories, concepts, legal principles and legislation. The research elaborates that the civil liability of Sumber Urip Sejati Utama Ltd.’s director board towards the tax in debts is in a form of joint responsibility or responsibility. Moreover, the legal consequences faced by the director boards due to their negligence is that directors should bear all of the company's debts to creditors and third parties, to the extent of using the directors' assets to cover the losses.

Influence of urea fertilizer on early growth of African Rose Wood (Pterocarpus erinaceous Poir.) seedlings in Kaduna State, Northern Nigeria

Influence of urea fertilizer on early growth and development of Pterocarpus erinaceous seedlings were investigated. Two hundred (200) uniformly growing seedlings were transplanted into polythene pots filled with top soil. Four urea fertilizer rates (0.035; 0.065; 0.095; 0.0125 g) and control were applied to the seedlings in the pots 20 × 25 × 25 cm, filled with 800 g of top soil collected from forest plantation. Assessment on the metrical character of the seedlings was done fortnightly. The fertilization of the selected seedlings with urea fertilizer was done round the seedlings in the nursery pots using ring method. The experiment was laid out in a completely randomized design. The data were subjected to analysis of variance, and means were separated using Duncan’s multiple range test at p < 0.05. The results show that fertilizer rates had significant (p < 0.05) effect on the growth and development of seedlings of P. erinaceous. Seedlings treated with 0.095 g of urea produced the highest mean values of 12.00 ± 0.66 cm; 0.33 ± 0.01 mm; 190 cm2 and 12.65 ± 0.67 for stem height, collar diameter, leaf area (LA) and number of leaves respectively. Seedlings fed with 0.125 g had the lowest values of 11.19 ± 0.61cm for height, 0.32± 0.01 mm for collar diameter 11.54 ± 0.70 for number of leaves and 124 cm2 for the LA. Urea fertilizers had significant effect on the early growth of the seedlings, therefore fertilization at 0.095 g per pot is recommended for raising P. erinaceous seedlings.

Rapid Detection of Urea Fertilizer Effects on VOC Emissions from Cucumber Fruits Using a MOS E-Nose Sensor Array

The widespread use of nitrogen chemical fertilizers in modern agricultural practices has raised concerns over hazardous accumulations of nitrogen-based compounds in crop foods and in agricultural soils due to nitrogen overfertilization. Many vegetables accumulate and retain large amounts of nitrites and nitrates due to repeated nitrogen applications or excess use of nitrogen fertilizers. Consequently, the consumption of high-nitrate crop foods may cause health risks to humans. The effects of varying urea–nitrogen fertilizer application rates on VOC emissions from cucumber fruits were investigated using an experimental MOS electronic-nose (e-nose) device based on differences in sensor-array responses to volatile emissions from fruits, recorded following different urea fertilizer treatments. Urea fertilizer was applied to cucumber plants at treatment rates equivalent to 0, 100, 200, 300, and 400 kg/ha. Cucumber fruits were then harvested twice, 4 and 5 months after seed planting, and evaluated for VOC emissions using an e-nose technology to assess differences in smellprint signatures associated with different urea application rates. The electrical signals from the e-nose sensor array data outputs were subjected to four aroma classification methods, including: linear and quadratic discriminant analysis (LDA-QDA), support vector machines (SVM), and artificial neural networks (ANN). The results suggest that combining the MOS e-nose technology with QDA is a promising method for rapidly monitoring urea fertilizer application rates applied to cucumber plants based on changes in VOC emissions from cucumber fruits. This new monitoring tool could be useful in adjusting future urea fertilizer application rates to help prevent nitrogen overfertilization.

Influence of Biodegradable Polymer Coated Urea on Nitrogen Uptake and Utilization of Maize (Zea mays L)

Controlled release nitrogen fertilizers could be an excellent management approach for improving nitrogen fertilizer efficiency. The present study aimed to investigate the effect of coated urea fertilizers to increase nitrogen uptake and utilization of maize. The nitrogen use efficiency of maize from various biodegradable polymer-coated urea fertilizers, such as palm stearin coated urea (PSCU), pine oleoresin coated urea (POCU), and humic acid coated urea (HACU), was determined in a pot culture experiment conducted at the Department of Soil Science and Agricultural Chemistry, Tamil Nadu Agricultural University, Coimbatore, during 2021. The coating materials have been coated on urea with different coating thicknesses, viz., PSCU - 5, 10, 15%, POCU – 2, 4, 6%, and HACU - 5, 10, 15%. Among all the treatments, T11: HACU 15% produced highest grain yield (72.0g plant-1) followed by T7: POCU 4% (69.7 g plant-1) and T4: PSCU 10% (69.0g plant-1). In terms of dry matter production, T10: PSCU 10% produced maximum dry matter (186.5g plant-1), followed by T11: HACU 15% (186.2 g plant-1), and T7: POCU 4% (185.3g plant-1). The nitrogen uptake by the maize plant was higher in T7: POCU 4 % (1.62g plant-1), followed by T11: HACU 15% (1.59 g plant-1) and T4: PSCU 10% (1.59g plant-1). Irrespective of treatments, the highest nitrogen utilization by the maize crop was found in T7: POCU 4% (73.9%) followed by T4: PSCU 10% (71.1%) and T11: HACU 15% (70.9%) treatments. When compared to uncoated urea fertilizer, all coated urea fertilizers outperformed uncoated urea fertilizer in terms of grain yield, dry matter accumulation, and nitrogen uptake. To improve the nitrogen use efficiency, coated urea fertilizers prove to be a promising alternative to uncoated urea fertilizers.

Pengaruh Ukuran Biochar Bambu dan Dosis Pupuk Urea terhadap Efisiensi Pupuk dan Hasil Tanaman Sawi Hijau (Brassica juncea L.) pada Tanah Berpasir

The Effect of Bamboo Biochar Size and Urea Fertilizer Dosage on Fertilizer Efficiency and Yield of Green Mustard (Brassica juncea L.) in Sandy Soil. Biochar is charcoal produced from incomplete combustion (carbonization). Biochar is a soil amendment agent that has long been known in agriculture which is useful for increasing soil productivity. This study aims to determine the effect of bamboo biochar size and urea fertilizer dosage on the efficiency of urea fertilizer and yield of green mustard (Brassica juncea L.). This research was conducted from May 2020 to September 2020 at the Experimental Garden of the Faculty of Agriculture, and at the Laboratory of Soil and Environmental Sciences, Faculty of Agriculture, Udayana University. The research design used was a completely randomized design (CRD) with 2 factorials and 3 replications. The treatment factors consisted of P0 = 0kg urea (control) (0 grams / pot), P1 = 100kg urea / ha (0.2 grams / pot), P2 = 200kg urea / ha (0.4 grams / pot), P3 = 300kg urea / ha (0.6 gram / pot), B1 = 0.25-2.00 mm, B2 = 2.38-2.83 mm, B3 = 2.83-3.36 mm. The parameters observed were levels of ammonium, nitrate, soil pH, microbial population, soil respiration, crop yields including fresh weight and oven dry weight of the plant. The results of the analysis showed that the effect of biochar and urea fertilizers interacted very significantly with the parameters of the microbial population and had no significant effect on the parameters of ammonium, nitrate, soil pH, soil respiration, plant fresh weight, plant dry weight, root fresh weight, root dry weight and efficiency. fertilizer. Biochar treatment has a significant effect on biological factors and fertilizer treatment affects soil chemical properties, crop yields are influenced by a single factor.

Uji Isolat Bakteri Azotobacter Asal Kebun Lidah Buaya dengan Pupuk Urea terhadap Serapan Nitrogen pada Tanaman Kedelai (Glycine Max L.) di Tanah Gambut

Azotobacter nitrogen-fixing bacteria and urea fertilizer to reduce excessive use of chemical fertilizers. These bacteria can play a role in increasing nitrogen uptake and further growth of soybean plants. This study aimed to obtain growth media for Azotobacter and increase plant and root growth and nitrogen uptake of Biosoy soybean varieties. The research was conducted to help the uptake of n in the soil and reduce the excessive use of chemical fertilizers. The first experiment was carried out by growing bacteria on the media for 120 hours. The second experiment was designed in a completely randomized design that tested two treatments with additional use of urea fertilizer and Azotobacter and no Azotobacter. The results showed that there was no effect of giving Azotobacter from aloe vera gardens, and urea fertilizer showed a significant effect on the observed variables of soil pH in soybean plants on peat soil. In contrast, the variables observed were population, plant height, N content, N-total, plant dry weight, dry weight of plant roots, and N span of soybean plants had no significant effect.

Impact of UREAStable on Soil Property, Nitrogen Use Efficiency and Yield of Durum Wheat under Balanced Fertilizer Application

Wheat requirement of nitrogen for plant growth, and crop yields and quality depends upon substantial N inputs. Therefore, a field experiment was carried out at Gimbichu district in 2017 and 2018 main cropping season with the objective of evaluating the overall performance of applying slow-release/UREAstable fertilizer over the conventional urea fertilizer for durum wheat production, and to determine optimum rates of slow-release urea fertilizer for wheat productivity. The treatments consisted of Control, 90 kg N ha-1 from conventional urea applied in split, 90 kg N ha-1 from UREAstable applied once at planting, 90 kg N ha-1 from UREAstable applied in split, 45 kg N ha-1 from UREAstable applied once at planting, 45 kg N ha-1 from UREA stable applied in split form, 135 kg N ha-1 from UREA stable applied in split form, 135 kg N ha-1 from conventional UREA applied in split form and 135 kg N ha-1 from UREAstable applied once at planting. The results revealed that plant height, spike length, Tiller number, grain yield, biomass yield, harvest index and grain and straw uptake were significantly (P<0.05) affected by the application of slow release and conventional urea fertilizer. The highest spike length (3.8cm), Tiller number (2.1), grain yield (2205 kg ha-1), biomass yield (6968 kg ha-1) and nitrogen grain straw uptake (35.6 kg N ha-1) were recorded from 135kg N ha-1 urea stable fertilizer applied in split form followed by application of 135 kg N ha-1 conventional urea fertilizer applied in split form. While, maximum straw nitrogen uptake was obtained from application of 135 kg N ha-1 conventional urea fertilizer applied in split form. Therefore, taking the findings of the present study consideration it may be concluding that farmers can use 135 kg N ha-1 UREAstable fertilizer to improve nitrogen use efficiency and productivity of wheat in the study area in addition to conventional urea fertilizer. However, further research may be required at various locations to come up with an inclusive recommendation.

Labelling of corn as forage for ruminants using isotope 15N

In vitro and in vivo testing for ruminant feed efficiency can be done by utilizing the stable isotope Nitrogen-15 (15N) as a tracer. Feed can be traced by labeling the forage using isotope 15N. Feed crops are labeled using an isotope 15N-enriched fertilizer. The critical thing to note is to know the content of isotopes 15N in the part of forage feed plants that have been labeled. This research aims to know the effect of urea fertilizer on the percent of atom excess 15N on corn. Corn are labeled using urea enriched with isotopes 15N in the form of urea fertilizer (10% excess atom 15N) with different doses (0-200% recommended urea dose). As a control used corn plants given urea fertilizer is not labeled 15N. The results showed that corn forage feed was successfully labeled and correlated with the dose of fertilizer. The range of atom excess 15N was 4.28 – 6.99% in corn forage. Biomass production showed no significant difference between the dose of fertilization and control, but neither protein content. Based on data, the corn forage can be used for further testing.