SUBJECT CATEGORY: ACCOUNTING | May 21, 2020
The Effect of External, Internal and Managerial Risk on Firm Value
Elga Nurhikmah, Erna Setiany
Page no 131-138 |
10.36348/sb.2020.v06i05.003
The purpose of this study is to examine the effect of external, internal and managerial risks on firm value. External risk is proxied by carbon emissions disclosure and environmental performance, internal risk is proxied by enterprise risk management disclosure, while managerial risk is proxied by leverage. The study was conducted on non-service industry companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling, with criteria for companies that had a PROPER rating for the 2017 and 2018 periods of 64 companies. The results showed that the PROPER rating and leverage affect on firm value, while the carbon emissions disclosure and enterprise risk management disclosure do not affect on firm value. The inability to prove the effect of both disclosures can be caused by the element of subjectivity in its measurement. This result proves that investors take into account external risks in the form of environmental performance based on PROPER ratings and leverage as manifestations of managerial risk. Thus, the results of this study prove that investors recognize the accountability and independence of PROPER assessments.
SUBJECT CATEGORY: BIOTECHNOLOGICAL SCIENCES | May 9, 2020
Influence of Decomposed Wood Sawdust on Growth and Yield of Foreign F1 (Thorgal and Mongal) Hybrid Varieties of Tomato (Solanum lycopersicum L.) Grown Under Kisangani Shelter (D.R Congo)
Lokonga O., Tonganga K.
Page no 105-122 |
10.36348/sb.2020.v06i05.001
Within the framework of this work, the objective was to evaluate the performance of two hybrid varieties F1 (Thorgal and Mongal) foreign of tomato (Solanum lycopersicum L), with the use of saw dusts of wood decomposes, cultivated under shelter with Kisangani. It A was undertaken with an aim of improved the production of tomato with large fruit. The experimental culture used for the two varieties was a device of the blocks randomized at a rate of 3 repetitions per piece. The observation on the two hybrids F1 Thorgal and Mongal) carried on some quantitative characters in particular the average weight of fruits, the compartmental production and the output. For the hybrids F1 (Thorgal and Mongal) cultivated in the ground enriched by sawdust of wood:
• The average fruit weight was higher with the variety T (92g) and less low with the variety T (78g);
• The compartmental production was higher with the variety M (15 kg) and less low with the variety with the variety T (8,1 kg) and
• The output was slightly higher than the variety T (3,7 tones/ha) and slightly lower than the variety M (3,1 tones/ha).
For the hybrid variety F1 THORGAL and its witness
• the average weight was slightly high with the pilot variety To (93g) and slightly less less high with the variety T (92g);
• The compartmental production ranked above the witness To (9,4 kg) and lower than the variety T (8,1 kg) and
• The output was identical to the variety T and its witness To (3, 7 tones/ha).
For the hybrid F1 Mongal cultivated in the ground enriched by saw dusts by wood and its witness
• The weight was higher with the variety M (78 G) and less low with its witness Mo (74 G);
• The compartmental production was higher with the variety M (15 kg) and less low with its witness Mo (7,9 kg) and
• The output was slightly higher than the variety M (3,1) and slightly lower than the variety Mo (3 tones/ha).
The results obtained by these two hybrid varieties F1 (Thorgal and Mongal) show that the foreign varieties of tomato had two forms: form round observed with the variety T and form flattened with the Mr. variety As for the checking of our assumptions, the variety M is more powerful than the variety T enriched by saw dusts of wood. The influence of saw dusts of wood for the variety T did not have the impact.
SUBJECT CATEGORY: CHEMISTRY | May 21, 2020
In vitro evaluation of antifungal activity of Aloe vera, Moringa oleifera and Newbouldia laevis on the Strain of Lasiodiplodia theobromae in Region of Kisangani / DR CONGO
Kwembe JTK, Mbula JP, Onautshu O, Mpiana PT, Haesaert G
Page no 123-130 |
10.36348/sb.2020.v06i05.002
This work is part of the fight against in vitro the growth of Lasiodiplodia theobromae with some medicinal plants including Aloe vera, Moringa oleifera and Newbouldia laevis. This fungus causes brown cocoa rot in the Kisangani region. The antifungal activity of the crude, aqueous, ethanolic and ethereal extracts of fresh and dried leaves of the plants studied were evaluated in vitro by six repetitions on Potato dextrose agar medium. After two days of incubation, the raw extract of the fresh leaves of M. oleifera inhibited the growth of L. theobromae by up to 74.1% followed by that of A. vera (29.6%) and N. laevis (14.7%). The aqueous, ethanolic and ethereal extracts of the fresh leaves of M. oleifera revealed respective inhibition percentages of 43.0; 53.3 and 71.1. As for the extracts of the dry leaves, A. vera was active with its ethereal extract (58.1%) and ethanolic extract (56.7%). Notwithstanding, M. oleifera remains the very active plant with an excellent inhibition rate of 74.1% having considerably slowed down the maximum growth time of L. theobromae by reducing it from two days for the control to six days for the raw extract. Although the plant extracts studied have a fungistatic effect, their purification by extraction of phytochemical groups in our next studies, could reveal their respective fungicidal properties.