Determinants of Factors That Influence Income Smoothing

The aim of this research is to find out the partial and simultaneous influence of firm size, leverage, cash holding, winner/loser and profitability on smoothing in technology sector companies listed on the Indonesia Stock Exchange in 2019-2021. The method in this research uses quantitative methods. The hypothesis in this research was tested using logistic regression analysis using EViews 12 software. The sampling technique used in this research was the Purposive Sampling Technique which produced 11 samples of selected companies over a period of 3 years so that 33 sample units of companies in the technology sector were listed. on the Indonesian Stock Exchange. The results of this research show that the variables firm size, leverage and profitability have a significant effect on income smoothing. Meanwhile, cash holding and winner/loser stock do not have a significant effect on income smoothing. For the results of simultaneous hypothesis testing, firm size, leverage, cash holding, winner/loser stock and profitability have a significant effect on income smoothing. The implication of this research is that companies can first consider the impact before carrying out income smoothing.

Ethnomedicinal and Phytosociological Studies of Jinjerate Koh, Drosh, District Chitral

An ethnomedicinal survey was carried out during 2013-2016 to collect information about medicinal plants of Jinjerate Koh Valley Drosh. A total of 76 plants belonged to 40 families were reported from area which was used for the cure of various ailments. In my survey leaves were the major plant part 35% used in the preparation of recipes, followed by seed 18%, stem 14%, whole plant 8%, root 4%, inflorescence 3%, bark, gum and bulb each 2%, tuber and floral bud each 1%. Herb plants were used mostly 54%, followed by tree 24% and shrub 22%. The angiosperm plants were used mostly 91% for the cure of ailments, followed by gymnosperm 5%, pteridophytes 3% and fungi 1%. More than 52 types of diseases were reported from research areas which are cured by medicinal plants. Some plants were reported from area which is used for more than one type of disease. Phytosociological Dynamics of the plants present in Jinjerate Koh, Drosh were studied an elevation gradient between 1314-2154m. The area was divided in to 10 stands. 10 relevés were taken in each stain randomly for shrubs and tree. In each relevés of shrubs and tree, sub relevés were also taken for herbs. The information about the plants and soil were stored in TURBOVEG software. Five plants communities were established based on modified TWINSPAN software automated classification. These communities are Cedrus-Pinus-Sorbaria community, Acer-Elaeagnus-Olea community, Ailanthus-Quercus-Salix community, Elaeagnus-Quercus-Salix community and Elaeagnus-Olea-Quercus community. Diagnostic species constant species and dominant species were assigned on the basis of fidelity threshold value, 35 (5) frequency threshold value 35 (45), and cover threshold value 35: 0 (100). The ecological characteristics of Cedrus-Pinus-Sorbaria community show that the dominant life was therophytes and Megaphanerophyte (25%). In leaf size mesophyll (38%) was dominant followed by Nanophyll (31%) Deciduous were dominant (77%) and 85% plants were non spiny nature, Xeric plants were present 77% environment. Mostly plants were heliophytes (85%). simple leaves plants were dominant. The Dominant life form Elaeagnus-Olea-Quercus community was therophytes and mesophanerophyte (25%), dominant classes of leaf size were mesophyll (42%) and Microphyll 33%) Mostly the plants of Elaeagnus-Olea-Quercus, community were Deciduous (75%). Mostly plants were non spiny nature (83%). Plants mostly present in xeric environment (83%). All plants of this community were heliophytes and contain simple leaves. In Ailanthus-Quercus-Salix community the dominant life form was therophytes (34%) followed by hemicriptophyte (27%), size wise class of leaf the nanopyllus type was dominant (42%), followed by mesophyll (42%) and Microphyll (11%) Most plants of Ailanthus-Quercus-Salix community were deciduous (92%), only (8%) ever green. Non spiny nature plants were dominant (96%), and (4%) were spiny nature. Habitat wise (85%) plants were xeric, (11%) mesic and (4%) were moist. Mostly plants of Ailanthu-Quercus-Salix, community were heliophytes (92%) and (8%) were sociophyte. Plants of Ailanthus-Quercus-Salix community mainly contain simple leaves (81%), compound leaves were present in (11%) plants only, and (8%) were incised. Elaeagnus-Quercus-Salix community therophytes were the dominant plants (29%) followed by hemicryptophytes (23%). The mesophyll type was dominant (32%) followed by Leptophyll and Microphyll (26%). Mostly plants were Deciduous (89%) only (11%) ever green plants were present in Elaeagnus-Quercus-Salix community. Non spiny nature plants were dominant (84%), and (16%) were spiny nature. Habitat wise, (84%) plants were xeric, (11%) mesic and (5%) were aquatic. All plants were heliophytes. Plants of Elaeagnus-Quercus-Salix community mainly contain simple leaves (90%) compound leaves were present in (5%) plants and only (5%) were incised. In the Elaeagnus-Olea-Quercus community the dominant life form were therophytes (38%) followed by hemicriptophyte (14%). The nanophyll type was dominant (29%) followed by mesophyll (28%) and leptophyll (19%). Mostly plants of Elaeagnus-Olea-Quercus community were Deciduous (90%) only (10%) ever green. non spiny nature plants were dominant (86%), and (14%) were spiny nature. Habitat wise (81%) plants of Elaeagnus-Olea-Quercus community were xeric, (11%) mesic (9%), aquatic and moist were (5%). Mostly plants of Elaeagnus-Olea-Quercus community were heliophytes (95%) while Sciophyte were (5%). Plants of Elaeagnus-Olea-Quercus community mainly contain simple leaves (71%) compound leaves were present in (19%) plants and only (10%) were incised. Minerals analysis of the soil samples showed that soil contain low concentration of Cu, Fe and Zn as compared to Mn. While Ca was the most dominant nutrient in the soil followed by Mg. Soil of the area is very poor in nutrient and less fertile.