• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.169-175
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• 2022

Unexpected events, such as the COVID-19 pandemic, can occur at any time and have an influence on all countries. The COVID-19 pandemic has infected more than 200 nations, including Indonesia. As a result of this phenomenon, Indonesia's state revenue system will need to be adjusted. Therefore, the goal of this research is to see if there are any differences in taxation in Indonesia as a result of the COVID-19 incident. The data was collected using the base years of 2018, 2019, and 2020. The information came from the financial statements of companies in the industrial sector that are publicly traded on the Indonesian Stock Exchange (IDX). Purposive sampling was used, and there were 54 companies represented in the samples that met the criterion. In this study, the difference test was used as an analytical technique. According to the findings, there was no difference in the pattern of tax avoidance between pre-COVID-19 in 2019 and during the COVID-19 period in terms of leverage and fixed asset intensity. It occurred because the tax avoidance policy was implemented as a short-term fiscal strategy to ensure the company's existence. Finally, because these findings were restricted to the Indonesian environment, their generalizability was limited.

• Asian Journal of Business Environment
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• v.14 no.1
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• pp.15-22
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• 2024

Purpose: The development of natural batik dyes based on a combination of coconut fiber waste and avocado leaves using the extraction method is important to support the green economy and reduce chemical waste in Indonesia. Research design, data and methodology: The research explores the use of coconut fiber and avocado leaf waste extraction as a natural batik dye and conducts market testing to assess consumer satisfaction. Results: Indonesian batik exports are growing, but synthetic dye practices are causing a decline in demand. To address this, natural dyes are being explored, including coconut fiber waste and avocado leaf waste. Conclusion: Test results from washing at 40 degrees Celsius in terms of color changes and color staining, from sweat in terms of changes in acid color and changes in base color, to sunlight in terms of color fastness value, to heat to iron in terms of color change and color staining shows a value of 3-4 (quite good) and 4-5 (good), meaning that coconut fiber and avocado leaves waste can be used as natural batik dye.

• Journal of Korean Society of Forest Science
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• v.107 no.1
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• pp.16-24
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• 2018

This study was investigated to select superior population and clones of Salix gracilistyla for promoting woody biomass resources through creating of short rotation coppices (SRC). Plant materials were collected from seven different population groups of S. gracilistyla and planted at two different nursery sites in Chuncheon and Yongin. Height and root collar diameter showed statistically significant differeces among population, nursery, and annual growth for three years (p<0.01). Aboveground biomass was harvested to investigate dry weight after 3 years from planting, the Youngwol population showed the highest yield as $4.8kg\;DW\;plant^{-1}$ in Chuncheon nursery which was more than double yield compared to the other nursery planted plants. However, Hongcheon and Wonju populations as $3.3kg\;plant^{-1}$, showed the best yield in Yongin nursery. In addition, there was a significant difference between collected populations and nurseries. But there was statistically significant different interaction between population (Pop) and nursery (Nur) (F value = 3.51, p<0.01). Therefore, the superior populations selected by this experiment could be cultivated as an excellent variety for woody biomass resources through the clonal test.

• Korean Journal of Veterinary Service
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• v.32 no.3
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• pp.219-225
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• 2009

A cross sectional survey was conducted to determine the seroprevalence of brucellosis in cattle in Bangladesh Agricultural University (BAU) Veterinary Clinics, in BAU Dairy Farm and Vabokhali from June 2008 to November 2008. A total of 200 serum samples were collected from BAU Veterinary Clinic, from BAU Dairy Farm and Vabokhali. Among the serum samples 143 sera samples were collected from BAU Veterinary Clinic, 42 serum samples from BAU Dairy Farm and 15 serum samples from Vabokhali. Sera were separated from blood samples and tested with specific Brucella abortus antigen (BAA) test and B. melitensis antigen (BMA) test. The overall seroprevalence of brucellosis in cattle was 5% in BAA and 0.5% in BMA. It was observed that, a significant higher prevalence of B. abortus was found in female than male. An insignificant higher prevalence of brucellosis was found in adult cattle (aged above 5 years), in cross breed cattle, in cattle with grazing, cattle breed by natural breeding, and in pregnant cows. Although insignificant but a higher prevalence of brucellosis was found in aged cattle than young cattle, cross bred cattle, pregnant cattle than non pregnant cattle, cattle with grazing. A higher prevalence of brucellosis was found in female cattle than male.

• Nuclear Engineering and Technology
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• v.52 no.10
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• pp.2320-2327
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• 2020

The extreme hydrophobicity of expanded polytetrafluoroethylene (ePTFE) hinders bone-tissue integration, thus limiting the use of ePTFE in medical implant applications. To improve the potential of ePTFE as a biomaterial, 2-hydroxyethyl methacrylate (HEMA) was grafted onto the ePTFE surface using the gamma irradiation technique. The characteristics of the grafted ePTFE were successfully evaluated using attenuated total reflectance Fourier transform infrared (ATR-FTIR), field-emission scanning electron microscopy (FESEM)/energy dispersive X-ray (EDX), and X-ray photoelectron spectroscopy (XPS). Under the tensile test, the modified ePTFE was found to be more brittle and rigid than the untreated sample. In addition, the grafted ePTFE was less hydrophobic with a higher percentage of water uptake compared to the untreated ePTFE. The protein adsorption test showed that grafted ePTFE could adsorb protein, which was denoted by the presence of N peaks in the XPS analysis. Moreover, the formation of the globular mineral on the grafted ePTFE surface was successfully visualized using the FESEM analysis, with a ratio of 1.94 for Ca:P minerals by the EDX. To summarize, the capability of the modified ePTFE to show protein adsorption and mineralization indicates the improvement of the polymer properties, and it can potentially be used as a biomaterial for implant application.

• Journal of the Korean Recycled Construction Resources Institute
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• v.10 no.1
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• pp.40-47
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• 2022

In this study, the direction of the steel fibers mixed in the normal mortar and the steel slag mortar was arranged in the circumferential direction by using an electromagnetic field, and a double punch test was performed to evaluate the effect of magnetic filed exposure on tensile strength and on fracture energy. As a result of the experiment, it was confirmed that it is possible to arrange the steel fibers in the circumferential direction. Tensile strength and displacement at failure were also increased according to the arrangement of steel fibers due to exposure to electromagnetic fields. On the other hand, the fracture energy hardly increased. It is considered that there was a limit in resisting crack growth because the area where the arrangement of steel fibers could be adjusted under the electromagnetic field was not deep to center of specimen and the end shape of the steel fibers were straight not hooked. Additional research is needed to address these issues.

• Journal of Biosystems Engineering
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• v.43 no.1
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• pp.1-13
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• 2018

Purpose: The development of compact tractors that can be used in dry fields, greenhouses, and orchards for pest control, weeding, transportation, and harvesting is necessary. The development and performance evaluation of power transmission units are very important when it comes to tractor development. This study evaluates the performance of a driving power transmission unit of a 50 kW multi-purpose narrow tractor. Methods: The performance of the transmission and forward-reverse clutch, which are the main components of the driving power transmission unit of multi-purpose narrow tractors, was evaluated herein. The transmission performance was evaluated in terms of power transmission efficiency, noise, and axle load, while the forward-reverse clutch performance was evaluated in terms of durability. The transmission's power transmission efficiency accounts for the measurement of transmission losses, which occur in the transmission's gear, bearing, and oil seal. The motor's power was input in the transmission's input shaft. The rotational speed and torque were measured in the final output shaft. The noise was measured at each speed level after installing a microphone on the left, right, and upper sides. The axle load test was performed through a continuous equilibrium load test, in which a constant load was continuously applied. The forward-reverse clutch performance was calculated using the engine torque to axle torque ratio with the assembled engine and transmission. Results: The loss of power in the transmission efficiency test of the driving power unit was 6.0-9.7 kW based on all gear steps. This loss of horsepower was equal to 11-18% of the input power (52 kW). The transmission efficiency of the driving power unit was 81.5-89.0%. The noise of the driving power unit was 50-57 dB at 800 rpm, 70-77 dB at 1600 rpm, and 76-83 dB at 2400 rpm. The axle load test verified that the input torque and axle revolutions were constant. The results of the forward-reverse clutch performance test revealed that hydraulic pressure and torque changes were stably maintained when moving forward or backward, and its operation met the hydraulic design standards. Conclusions: When comprehensively examined, these research results were similar to the main driving power transmission systems from USA and Japan in terms of performance. Based on these results, tractor prototypes are expected to be created and supplied to farmhouses after going through sufficient in-situ adaptability tests.

• Korean Journal of Agricultural Science
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• v.42 no.1
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• pp.63-71
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• 2015

Path planning is an essential part for traveling and mowing of autonomous lawn mower tractors. Objectives of the paper were to analyze operation patterns by a skilled farmer, to extract and optimize waypoints, and to demonstrate generation of formatted planned path for autonomous lawn mower tractors. A 27-HP mower tractor was operated by a skilled farmer on grass fields. To measure tractor travel and operation characteristics, an RTK-GPS antenna with a 6-cm RMS error, an inertia motion sensing unit, a gyro compass, a wheel angle sensor, and a mower on/off sensor were mounted on the mower tractor, and all the data were collected at a 10-Hz rate. All the sensor data were transferred through a software program to show the status immediately on the notebook. Planned path was generated using the program parameter settings, mileage and time calculations, and the travel path was plotted using developed software. Based on the human operation patterns, path planning algorithm was suggested for autonomous mower tractor. Finally path generation was demonstrated in a formatted file and graphic display. After optimizing the path planning, a decrease in distance about 13% and saving of the working time about 30% was achieved. Field test data showed some overlap, especially in the turning areas. Results of the study would be useful to implement an autonomous mower tractor, but further research needs to improve the performance.

• Advances in Traditional Medicine
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• v.3 no.4
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• pp.191-195
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• 2003

Euphorbia hirta, locally called 'ara tanah' or 'susun nabi' in Malaysia is a small annual herb common to the tropical countries and belongs to the same family as the tic and tapioca. E. hirta has had a long history of usage in the treatment of various ailments. In this current study, in vitro sensitivity test of crude aqueous and ethanol extracts of leaves and barks of E. hirta was carried out against bacteria (Escherichia coli, Salmonella enteritidis, Staphylocccus aureus and Bacillus subtilis) and fungi (Microsporum canis, Aspergillus fumigatus, Candida albicans and Candida tropicalis) using the discs diffusion method. The extract-impregnated discs (20, 40 and $80\;{\mu}g/{\mu}l$), the E. hirta extracts inhibited the growth of all the bacteria tested. The growth of C. albicans was inhibited in a concentration dependent manner by the aqueous leaves and barks extracts. C. tropicalis was found to be sensitive to the aqueous leaves extracts. The results were compared to antibacterial drugs of chloramphenicol, ampicilin, penicillin G, and enrofloxacine; and to antifungal drug of ketoconazole, itraconazole and miconazole. In this current study, it can be concluded that this plant has antimicrobial activity that is as potent as the standard antimicrobial drugs against certain microorganisms.

• Journal of Distribution Science
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• v.20 no.8
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• pp.93-103
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• 2022

Purpose: Online shopping festivals have quickly become the newest trend in online shopping worldwide due to the COVID-19 pandemic. This has led to marketing distribution channels that traditionally emphasized traditional techniques having turned to electronic commerce platforms. Although the pandemic scenario encourages online purchasing, other factors, such as the influence of participation intention to shop during the Online Shopping Festival, must also be considered. Research design, data and methodology: Multiple linear regression analysis was used to test the hypothesis based on data from 121 respondents who are actively involved with online shopping activities in Klang Valley, Selangor. Results: The results of this study show that promotion categories and the perceived influence of mass participation have a significant influence on participation intention. Meanwhile, the perceived temptation of price promotion and perceived fun promotional activities did not significantly influence participation intention. Conclusions: Theoretically, this study contributes to the literature by using the Theory of Planned Behavior and Stimulus-Response models to explain the factors that drive participation intention for online shopping. In practice, this study attracts and encourages customers to shop during the festival day because various attractive promotions are offered by sellers in Malaysia.