Profit Return Research Articles

Development and Content Analysis of Lubeg (Syzygium lineatum)

The study discusses the development and composition analysis of Lubeg Vinegar. According to the Department of Agriculture Bureau of Agricultural Research, the lubeg fruit was previously an unutilized fruit. Since the fruit is easily accessible and often wasted, the researcher employed it as the primary ingredient in vinegar production. A total of 30 individuals from Isabela State University evaluated the Lubeg Vinegar. The research study utilized Mean (M) and Standard Deviation (SD). The acceptability and marketability scores of two samples of Lubeg (Syzygium lineatum) vinegar (brown sugar and white sugar) were compared using an independent samples t-test. The sizes were calculated using partial eta squared and interpreted according to Cohen's guidelines: 0.01 indicated a small effect, 0.06 a medium effect and 0.14 a large effect. Consequently, it became evident from the research that the method for making Lubeg vinegar from lubeg (Syzygium lineatum) was highly successful and efficient. Furthermore, lubeg (Syzygium lineatum) vinegar influenced consumer acceptability and was generally well-received by tasters. However, concerning color/appearance, aroma/smell, sour/acidity and respondents' willingness to purchase, Lubeg (Syzygium lineatum) vinegar with white sugar was generally more acceptable than Lubeg vinegar with brown sugar. Moreover, the commercialization of Lubeg vinegar has yielded a profitable return on investment.

Transforming Carbide Lime Waste into Marketable PCC: Effect of Mechanical Disturbance

The acetylene market is anticipated to be driven by the growing applications across numerous industries particularly chemical synthesis, oxy-acetylene welding, and metal cutting. Attributable to wide-range uses, acetylene witnesses stable growth in the global market. However, the production of acetylene results in increasing generation of carbide lime waste that is classified as a scheduled waste under Malaysian Environmental Quality Act: EQA 1974 (SW427) due to its high alkalinity. The rising amount of the waste has warranted the need for repurposing its usage to avert handling and disposal difficulties. In overcoming this crucial environmental issue, the carbide lime waste was transformed into a more marketable product so-called precipitated calcium carbonate (PCC) via feasible carbonation, promoted using natural sucrose solution. During the carbonation process, stirring rate was manipulated (i.e 300, 500, 700 and 1000 rpm) in investigating its effects on the PCC formation. Increasing the mechanical disturbance resulted in significant time reduction from 28 minutes to only 9 minutes and particle refinement. The production of PCC with purity above 98% suggested that the carbide lime waste was successfully transformed into high-grade PCC, which not only may help in preserving environmental sustainability yet can also offer profitable return to industry.

조달계약과 불공정 조달행위로 인한 부당이득 환수

For fairness of procurement the other party to the procurement contract is obligated not to falsely submit bidding-related documents, to directly produce, to indicate the country of origin, to comply with contract standards, and to keep the contract price equal to or lower than the market transaction price. Violations of these obligations are called unfair procurement practices. In case of unfair procurement practices, the other party may be subject to sanctions such as prohibition of participating in bidding. However, it is necessary for Public Procurement Service(‘PPS’) to redeem the profits obtained from the procurement contract, because it is not reasonable to allow the other party to hold the profits from the procurement contract despite unfair procurement practices.
 The PPS's special terms for the procurement contract include provisions that require profits to be redeemed if unfair procurement practices are recognized. Since the special terms are the contents of the procurement contract, the state and the other party have eventually made an agreement to return the profits obtained from the procurement contract in the event of unfair procurement practices. In accordance with these profit redemption clause, PPS has recovered the other party’s profits in cases of unfair procurement practices. However, as the court interpreted the profit redemption clause as damages for a breach of contract, it was difficult for PPS to redeem the profits if it fails to provide sufficient evidence to prove damages caused by unfair procurement practices.
 The legal nature of the redemption of profits due to unfair procurement practices should not be regarded as restitution for unjust enrichment or damages for a breach of contract under civil law. If the redemption of profits is the restitution of unjust enrichment under civil law or the damages for a breach of contract, the parties to a contract do not need to make an agreement for the redemption of profits, because even if there is no clause for redemption clause, it is possible to claim the restitution of unjust enrichment or damages for a breach of contract under the civil law. A penalty clause is made when it is difficult to prove or calculate the damages caused by the breach of contract. Although it is clear that the other party to the procurement contract benefits from unfair procurement practices, it is difficult to prove the damages caused by unfair procurement practices. A redemption clause should be regarded as a penalty clause for the difficulty of proving damages. If the redemption clause is regarded as the restitution of unjust enrichment or damages for the breach of contract, PPS is unable to redeem the profits because the profits of the other party does not correspond to damages of the state. In that case the other party is able to hold the profits of the procurement contract despite unfair procurement practices. In order to prevent these results, the legal nature of the redemption clause should be recognized as a penalty clause.
 Recently, “Government Procurement Act” has established a basis for the redemption of profits, and the PPS also claims the redemption clause as a penalty clause, and the court recognizes the right to claim the return of profits. Special terms for the procurement contract no longer use the expression of unjust enrichment and specify that the other party is required to pay the amount based on the calculation clause of penalties in the case of unfair procurement practices.
 It is now possible to claim that the legal nature of the redemption clause is a penalty clause through the revision of the Government Procurement Act and special terms for procurement contract, and changes in precedents. From now on the focus needs to be on the category of unfair procurement practices and an elaborate calculation of the profits of the other party who has caused unfair procurement practices.

‘I want to settle down in China’: Charlie’s (dis)investments in Chinese and identity negotiation across times and spaces

To date the research narrative about L2 identities has been dominated by studies on English language learning in the Anglosphere and very little existing empirical work situates the Global South as a point of departure to explore aspirations for learning languages other than English amongst international students and migrants. This article adopts a context- and time-sensitive approach to investigating a Syrian student – Charlie’s (dis)investments in Chinese as an L2 and identity negotiation in a range of social spaces (i.e. the classroom, everyday encounters and workplace) and at different points in time. Findings reveal that contextual complexities, the perceived likelihood of yielding profitable returns and visions of the future in mediating individual’s concomitant investment, learning trajectories and identity formation. The article also details the dynamics of power relations that either constrained L2 opportunities, or enhanced possibilities for human agency, social interaction and self-expression. At the end of the article, I argue for the imperativeness of exploring with L2 learners which language programs, courses, activities and support may offer them the greatest opportunity to engage with the target language and claim desirable identities in the Chinese context and beyond.

Partial substitution of chemical fertilizer by green manure increases succeeding maize yield and annual economic benefit in low‐yield cropland in the Yellow River Delta

AbstractGreen manures (GM) combined with fertilizer reduction is an efficient measure to alleviate the environmental issues caused by the overapplication of chemical fertilizer. However, both the environmental and economic benefits remain unclear in coastal regions that are affected by both soil salinization and climate change. A field experiment was conducted in low‐yield cropland in the Yellow River Delta to explore the effects of green manure rotation combined with fertilizer reduction on the soil environment and economic sustainability. Two GM species, Vicia villosa (HV) and Orychophragmus violaceus (OV), a traditional winter wheat (Wheat), were grown in winter, with a fallow control (Fallow). In the subsequent maize season, three fertilizer rate treatments, a full rate of 600 kg ha−1 compound fertilizer (F100), 85% of the full rate (F85), and 70% of the full rate (F70), were applied in each former treatment. The results indicated that GM return markedly increased soil total N (TN) and P (TP) before the V6 stage of maize (when maize had 6 leaves). The average TN contents of HV and OV increased by 56.9% and 38.5%, respectively, compared with that of Wheat, while the values for TP were 13.6% and 16.9%. Compared with Fallow, the maize yields of HV and OV increased by 25.6% and 13.8%, respectively, while that of Wheat decreased by 9.1%. The average partial fertilizer productivities (PFPs) for HV and OV increased by 25.3% and 14.0% compared with Fallow, while Wheat decreased by 8.9%. The PFPs for F85 and F70 increased by 19.4% and 37.7%, respectively, compared with F100. Reducing the fertilizer rate to 70% in the HV–maize rotation pattern did not reduce but increased the total net profit and rate of return. Thus, HV–maize rotation combined with 30% fertilizer reduction is suggested for sustainable agriculture in this region.

Crowd Control Strategies in Casinos in Lagos State, Nigeria

A casino is a recreation center, one of our society's leisure amenities. Therefore, a casino is a public location where guests can play various games of chance and gambling to entertain themselves. From previous reviews as shown in the study, casinos ought to have various crowd control strategies available to avert the risks associated with overcrowding. However, it depends on how effective the designers and other building professionals are willing to implement these strategies to make the building more conducive. The study examined crowd control strategies in recreational facilities in Lagos state, Nigeria, with a view to understanding why these facilities were created for maximum profit returns, over the safety of the users. To achieve this, a structured questionnaire was used for data collection, and a descriptive approach was used to analyze the data. The findings revealed that the grand mean value of 4.57 was more significant than the cut-off mean value of 3.5, indicating that measures implemented for crowd control in the casino were ineffective. The findings imply that the crowd control strategies implemented have less effect on casino users. Thus, inadequate provision of crowd control strategies puts users at potential risk in the casinos. Casinos should provide safety measures by design from the onset or as a precaution after establishment.

Alteration in Flowering and Fruiting of Commercial Vegetable Crops under Protected Condition: A Review

India ranks as the second-largest global vegetable producer, yet its current productivity falls short of meeting the nutritional requirements of its expanding population. The country boasts an impressive array of vegetable varieties, spanning from tropical to subtropical and temperate regions. The adoption of protected cultivation for high-value crops has emerged as a pivotal technology to enhance productivity, elevate quality, and secure profitable returns. Optimal production quality can be ensured by implementing precise crop management techniques under controlled conditions, enabling the cultivation of two to three high-yield crops annually. Crop regulation planning entails the identification, selection, implementation, and monitoring of strategies to govern the yield and quality of vegetable crops. The timing of flowering can be strategically manipulated, either advanced or delayed, in response to market demand, leveraging a range of tools and techniques for flowering and fruit regulation. In pursuit of sustainability, it becomes imperative to maximize food production within limited areas. Employing flowering and fruiting regulation methods holds the promise of augmenting yields and, consequently, overall productivity, ultimately addressing the nutritional needs of a larger segment of the population.

Navigate The Ins And Outs Of Investing Through Tips And Strategies For Financial Success In LQ45 Stock Selection

This article explains the various important aspects of navigating stock investing to achieve financial success. In this article, we will discuss tips and strategies that can help investors make smart decisions in choosing LQ45 stocks. LQ45 is a stock price index of the 45 largest and most liquid companies on the Indonesia Stock Exchange (IDX). We present a practical guide to understanding the characteristics of LQ45 stocks, Readers will gain valuable insights to understand the intricacies of stock investing and achieve their financial goals. Emphasis is placed on investment strategies that have the potential to provide profitable returns. By understanding these tips and strategies, investors will have a solid guide on LQ45 stocks to achieve their financial goals through stock investing.

Stock Market Prediction Using Deep Reinforcement Learning

Stock value prediction and trading, a captivating and complex research domain, continues to draw heightened attention. Ensuring profitable returns in stock market investments demands precise and timely decision-making. The evolution of technology has introduced advanced predictive algorithms, reshaping investment strategies. Essential to this transformation is the profound reliance on historical data analysis, driving the automation of decisions, particularly in individual stock contexts. Recent strides in deep reinforcement learning algorithms have emerged as a focal point for researchers, offering promising avenues in stock market predictions. In contrast to prevailing models rooted in artificial neural network (ANN) and long short-term memory (LSTM) algorithms, this study introduces a pioneering approach. By integrating ANN, LSTM, and natural language processing (NLP) techniques with the deep Q network (DQN), this research crafts a novel architecture tailored specifically for stock market prediction. At its core, this innovative framework harnesses the wealth of historical stock data, with a keen focus on gold stocks. Augmented by the insightful analysis of social media data, including platforms such as S&P, Yahoo, NASDAQ, and various gold market-related channels, this study gains depth and comprehensiveness. The predictive prowess of the developed model is exemplified in its ability to forecast the opening stock value for the subsequent day, a feat validated across exhaustive datasets. Through rigorous comparative analysis against benchmark algorithms, the research spotlights the unparalleled accuracy and efficacy of the proposed combined algorithmic architecture. This study not only presents a compelling demonstration of predictive analytics but also engages in critical analysis, illuminating the intricate dynamics of the stock market. Ultimately, this research contributes valuable insights and sets new horizons in the realm of stock market predictions.

An insight into sainfoin (Onobrychis viciifolia Scop.) breeding: Challenges and achievements

AbstractOver the last decade, there has been a renewed interest in sainfoin (Onobrychis viciifolia Scop.), particularly among western Canadian forage and beef‐cattle producers. A major trigger has been the availability of new sainfoin cultivars with improved compatibility with alfalfa (Medicago sativa). These new cultivars in binary mixture with alfalfa significantly reduced the incidence of alfalfa pasture bloat in grazing animals, potentially saving an estimated CAD 300–500 million worldwide, largely by eliminating direct animal losses and expenses associated with prevention and treatment. Although the development of new sainfoin cultivars was a significant breakthrough, this alone did not ensure its adoption by producers in western Canada. Indeed, concerns and questions endured, including whether sainfoin cultivars could in fact grow together with alfalfa and persist as a perennial crop, whether including sainfoin in alfalfa stands would make the pasture bloat safe, whether the biomass yield of sainfoin was comparable to that of alfalfa for a profitable return, and whether livestock would graze sainfoin to the same extent as alfalfa. In this review study, we provide an overview of sainfoin breeding research and discuss how new sainfoin cultivars (AAC‐Mountainview and AAC‐Glenview) were developed in Canada for binary mixtures with alfalfa. Additionally, we highlight current progress in sainfoin breeding efforts and the prospect of this species as a livestock feed for a sustainable agriculture system.

A STUDY ON COMPARATIVE ANALYSIS OF TERM INSURANCE PRODUCTS OF ICICI PRUDENTIAL LIFE INSURANCE WITH OTHER MAJOR INSURANCE PLAYERS IN BENGALURU

The research explores the relevance of term insurance as a form of life coverage, highlighting its focus on providing financial protection for a specific duration. Unlike permanent life insurance options, term insurance offers simplicity and affordability, addressing temporary coverage needs. The research identifies a gap in understanding consumer perceptions of term insurance and its associations with negative emotions. It discusses the uniqueness of term insurance and its customizable nature, catering to various financial goals and obligations. The study's focus on a paired samples analysis within Diverse age categories indicate considerable variations in profit returns, emphasizing the impact of age on returns and offering strategic insights. While relying on secondary data sources presents limitations, the findings suggest varied premium rates among insurance providers based on factors like financial stability and reputation. The research proposes strategies for companies with different premium rates and recommends picking the right age ranges for term insurance. In summary, this research amplifies comprehension, of term insurance's significance and aids in informed decision- making for both insurance providers and consumers. Key words: Comparative analysis, Term Insurance, Premium rate, other Insurance Players, Affordability, Ages, Policyholders, Policy Time

ANALYSIS OF THE IMPACT OF FINANCIAL PERFORMANCE ON STOCK PRICES AND COMPANY VALUE AS MODERATION VARIABLES (CASE STUDY ON HEALTHCARE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE)

Healthcare companies on the Indonesia Stock Exchange (IDX) face fierce competition during the ongoing Covid-19 pandemic, impacting the Jakarta Composite Index (IHSG) despite its stability around 6,000. Pharmaceutical stock prices surged at the pandemic's outset, crucial for investor assessments. This study examines healthcare companies listed on IDX from 2016 to 2020, involving 14 eligible firms. Data analysis employs descriptive statistics and multiple regression analysis, with data analyzed using Eviews 10. Results reveal CR, NPM, TATO, and ROE negatively and significantly affect stock prices, while GPM and EPS have negative but insignificant effects. RC and DER don't significantly impact stock prices, but ROA and PER demonstrate positive, significant effects. Simultaneously, CR, GPM, NPM, RC, TATO, DER, ROA, ROE, EPS, PER, and PBV collectively influence healthcare company stock prices. Company value doesn't moderate CR, RC, TATO, and PER's relationship with stock price but does moderate GPM, NPM, DER, ROA, ROE, EPS, and share prices. Prospective investors should consider factors beyond financial ratios for profitable returns. Keywords: Financial Performance, Stock Prices, Company Value

PERLINDUNGAN HUKUM DALAM PENYELESAIAN SENGKETA PELANGGARAN TERHADAP DANA NASABAH DI PASAR MODAL

This research aims to analyze the form of legal protection for customers who suffer losses due to fraudulent funds in the capital market, the role and efforts of the Financial Services Authority in protecting customers in the capital market, and how Sharia economic law reviews in resolving disputes in the capital market.This type of research is normative legal research through a juridical approach which is carried out by examining various legal rules such as in Laws and Regulations No. 8 of 1995 concerning Capital Markets in Chapter X I concerning fraud, market manipulation and insider trading, as well as cases related to the capital market, namely the case of PT Sarijaya Permana Sekuritas. Related to dispute resolution in Islamic law explained in the Al-Quran surah Saad verse 26 Data collection techniques using Library Research techniques (literature study), namely a data collection technique that collects legal materials obtained from various sources such as books, journals, and online written media related to the object of discussion. The data analysis technique used is qualitative data analysis technique, namely analyzing data by collecting data, presenting data and drawing conclusions, then the data is arranged in descriptive form by describing the data that has been obtained in the form of logical sentence descriptions, then interpreted and given conclusions.The results of this study indicate that: First, legal protection of customers who suffer losses due to violations committed by securities companies can apply the return of unauthorized profits by the OJK to the Securities Company to provide loss compensation funds to customers. Second, based on Law Number 21 of 2011 OJK has a role in forming regulations for improvements in the field of capital markets including protecting customers as consumers. Third, dispute resolution in Islam can be through peace mechanisms (such), arbitration (tahkim), and courts (Al- qada).

Relationship Between Corporate Capital Structure and Company Value Based on the CAPM and APT model and the WACC analysis

The core of financial management and investment activities is to maximize the wealth of the company and shareholders. Company value maximization is inseparable from shareholder value maximization. Due to the fact that the structure of company's capital would influence the level of profit return and the circumstance of cash flow, the management for financial framework is a significant connection between the economic situation of the corporation, by which it can benefit the value. The author briefly analyzed the CAPM since it is not an accurate model, which has unrealistic assumptions and the disadvantages of unrest, by using the APT model to replace the CAPM model to study the arbitrage pricing model and its relationship with the capital asset pricing model (CAPM). From the analysis of these models and the introduction of four capital structure theories, the connection between corporation capital structure and corporate value is further studied.

Scaling up the Performance of Irrigation Systems by Capitalising the Symbiotic Buffering Role of Tank and Groundwater Sources - An Economic Analysis in Kancheepuram District of Tamil Nadu

Irrigation is necessary for sustaining production in agriculture and plays a key role in food security. A multitude of water sources, including surface (reservoirs, canals, tanks and check dams) and underground (groundwater by open wells and tubewells,); provide the water needed to irrigate the cropped area. Both groundwater sources and tank sources can act as buffers by their complementary and supplemental roles in water supply, and thus can serve as investments in yielding profitable returns for the farmers. Although being widespread in India and mainly concentrated in the southern states, tank irrigation has been declining in area and number over the years as their maintenance were neglected due to a shift of pattern in socio-economic and environmental factors. As a result, the increasing dependence on groundwater sources has consequently strained due to overexploitation. In changing climate scenarios, this poses significant challenges to the conservation of these valuable public goods. This work therefore seeks to study the efficiency of groundwater (tubewell source) while complementing surface source (tank irrigation) by evaluating the costs and enumerating the factors determining the income of the sample farmers. The Uthiramerur Tank Command area located in Kancheepuram district of Tamil Nadu was selected as the study area and a sample size of 120 respondents were interviewed for this research study. It was found that the cost of irrigating groundwater had decreased for the farmers who were closer to the tank command area whereas the HP capacity of the tubewells had increased with a consequent hike in the cost with increasing distance from the tank command area. This implied that farmers who were away from the tank command area deprived from the tank’s buffering complementary role and had to depend only on groundwater sources. The results also showed that owning groundwater source along with utilization of the water in the tank increased the farmer’s income by Rs 2, 000 per acre in paddy crop which was the predominant crop in this tank command area. The study suggested investing in conjunctive water utilization of both sources so as to minimize the cost incurred and increase the efficiency of water use.

A New Approach in Daylighting Design for Buildings

Daylighting is a future building design trend, subjected to all the global energy efficiency standards, but its design still largely depends on the architect and it is difficult for electrical engineers to precisely quantify the energy efficiency of the solution. This study presents an innovative integration process of design and simulation, rooted in the parameters of existing standards and regulations, and leveraging architectural design and simulation software tools. Within this novel integrated design methodology, the peripheral zones of the building envelope and the central core areas of the structure are discretely conceptualized and designed. Daylight intensity in the building envelope’s peripheral zones is calculated based on the average daylight factor and the building’s optimized window-to-wall ratio. In contrast, the central core areas are designed to attract daylight from open spaces on the roof, roof structure, reflective roofs, and clerestories. A building energy performance simulation tool is utilized to validate the energy efficiency of these new design techniques. This fresh approach is tested on a complex pilot-scale building in Nhon Trach, Dong Nai, Vietnam, to evaluate the method’s feasibility and scientific soundness. The simulation results corroborate the accuracy of the proposed approach in quantifying the efficiency of reducing a building’s lighting system energy consumption by 34%, equivalent to an annual CO2 saving of over 4,000 tons. Through the proposed daylighting design, an approximate 7% increase incurs in total initial investment, promising substantial profitable returns.

방위사업법에서의 부당이득금 환수제도 개선방안

A defense project contract has a number of different characteristics from a general national contract, such as a large amount of capital is invested and a long period of time from request to delivery. In the course of the implementation of the defense project contract, the contract partner's breach of contract and illegal acts appear in various forms. The act of earning profit by submitting false or other illegal cost calculation data is an act that undermines the principle of good faith and is subject to the return of unjust profit. However, although the principle on the recovery of unjust enrichment is stipulated in the Defense Acquisition Program Act, there is no clear regulation on detailed calculation methods or standards, so it is necessary to clarify the legal nature of unjust profit, specify the subject and scope, and establish clear standards for the calculation method. First of all, it is reasonable to view that the right to claim the return of unjust enrichment corresponds to the right to claim compensation for damages caused by default, and the legal nature of the additional charges is a penalty for breach of contract. However, since it is stipulated differently from the legal purpose of the recovering system for unjust enrichment, it is necessary to prevent confusion by amending the relevant provisions to compensate for the damages corresponding to the unjust enrichment. In addition, although the current regulation stipulates the recovery of unjust enrichment, there is no regulation on the calculation method of unjust enrichment, so there is room for dispute over this, so it is necessary to specify that the difference between the contract amount and the settlement cost is the unjust enrichment. On the other hand, according to the current Defense Acquisition Program Act, it is stipulated that unjust enrichment and additional charges be recovered simultaneously, but there is no regulation on exemption from additional charges. Even in the case of imposing an additional charge, it is necessary to ensure specific validity by imposing an additional charge of an amount smaller than the amount of unjust enrichment.

Quantitative energy trading strategies in cooperative microgrids in electricity market: A multi-dimensional analysis of risk and return

A quantitative energy trading model for cooperatively operating several connected microgrids (MGs) in the energy market environments is presented in the paper. The model emphasizes the coordination and management of coalition MGs and utilities to optimize smart grids to maximize their profit returns. Energy transfer plans are the sole control signals that are deployed for achieving optimum control within MGs. Case studies are used to describe uncertainty regarding renewable power production and load demands. Using conditional value-at-risk, the stochastic method reduces the likelihood of aggregators being affected by fluctuations in power prices associated with these uncertainties. Furthermore, the model evaluates the impact of cooperative operations on the performance of the MG portfolio during the lifespan of the scheme. The suggested risk-limited approach is validated by the digital twin and simulating a number of scenarios. According to the study findings, the suggested model limits the profit return variation possibility for MGs at the expense of a slight decrease in predicted profits.

Analisis Kelayakan Usaha Cairan Sabun Cuci Piring Studi Kasus PT Nirmala Resik Indonesia

This research aims to analyze the feasibility of producing dishwashing liquid, with a focus on the case study of PT Nirmala Resik Indonesia. The feasibility of this business is assessed from various aspects, including financial, market, technical, management, and environmental aspects. In the financial aspect analysis, calculations are made for the initial investment, which includes the purchase of machinery, raw materials, and operational costs. The results indicate that the required initial investment is relatively high but can provide profitable returns in the long term. Profit and loss calculations also show that this business has the potential to generate stable profits. The market aspect becomes the next focus, involving an analysis of the market demand for dishwashing liquid. Market research reveals that the demand for dishwashing liquid continues to rise, especially with the increasing awareness of cleanliness. PT Nirmala Resik Indonesia has significant opportunities to effectively market its products and participate in this positive market growth. Technical analysis includes an evaluation of PT Nirmala Resik Indonesia's ability to produce dishwashing liquid that meets quality standards and customer needs. The results show that the company has adequate technology and production capabilities to produce high-quality products. The management aspect involves an assessment of the management team and the company's business strategy. PT Nirmala Resik Indonesia has an experienced team and a commitment to business development. They also have a comprehensive business plan for long-term growth. Finally, the environmental analysis covers the impact of dishwashing liquid production on the environment. The company is expected to comply with environmental regulations and have appropriate waste management plans. Based on the analysis conducted, it can be concluded that PT Nirmala Resik Indonesia's dishwashing liquid production business has a fairly good potential for success. Despite requiring significant initial investment, positive market opportunities, adequate production capabilities, and competent management can support the success of this business. By following good business practices and adhering to environmental regulations, the company can grow and thrive sustainably in this competitive market.
 
 Keywords: business feasibility analysis, financial aspect, market growth, environmental regulations.

Response of Teff ((Eragrostis tef (zucc.) Trotter) to nitrogen and phosphorus applications on different landscapes in eastern Amhara

The dynamic nature of soil fertility status across different landscapes attracted research attention in Ethiopia and the globe. Teff [Eragrotis tef] is a major staple cereal crop in Ethiopia but yields are low due to inadequate nutrient supply and other constraints. A field study was conducted in 2020 and 2021 in the Habru district of Amhara Region to determine teff yield response to fertilizer-N and -P at hillslope, midslope, and footslope positions with slopes of >15%, 5–15%, and 0–5%, respectively. N and P fertilizer rates were factorially combined in randomized complete block design with three replications in each farmer's field. A linear mixed modeling framework was used to determine effects on grain yield due to N rate, P rate, slope, study sites, and years. Model fit was examined using Akaike's Information Criterion and Bayesian Information Criterion. Economic analysis was done with a quadratic response function to determine the economics of fertilizer. Yield response to fertilizer-P was affected by slope but the response to fertilizer-N was not affected. Teff yield increase with fertilizer-N application up to 92 kg ha−1 the economic optimum rate based on the yield response function for nitrogen fertilizer was 85.4 kg ha−1 to obtain maximum profit (86878.8 birr ha-1). Similarly, the optimum phosphorus fertilizer rate at the hill slope was 39.7 kg ha−1 to obtain a maximum profit of (96847.8 birr ha−1). But there was not a profitable response at the midslope and foot slope positions. Therefore, for Habru district and similar agroecologies85.4 kg ha−1 N and 39.7 kg ha−1 P in hillslopes and only 85.4 N kg ha−1 for midslopes and foot slopes are expected to give the most profitable returns to fertilizer applied for tef production.