Academic literature on the topic 'Agriculture – Accounting'
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Journal articles on the topic "Agriculture – Accounting"
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Fitriani, Fitriani, Sutarni Sutarni, Evi Yuniarti, Hanung Ismono, Dyah Aring Hapiana Lestari, and Dwi Haryono. "Lampung Macroeconomy: A Model of Social Accounting Matrix." Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan 22, no. 2 (2021): 263–73. http://dx.doi.org/10.23917/jep.v22i2.14154.
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Indonesia’s economics contribute dominantly to the agriculture sector. Its also represented in Lampung Province, Indonesia. The main goal of the research was to design an agricultural development model. The method is approached by Social Accounting Matrix (SAM) model. SAM Lampung was designed as a macro model with an 8 x 8 matrix. Secondary data of Input-Output Lampung 2010 as basic data. Data sources get from Lampung Statistic Board and agriculture agency, industrial and trade agency, and Indonesia monetary authorization. The result revealed that based on the total multiplier, the agriculture sector is still dominant in Lampung’s economic structure. Unfortunately, agriculture’s household multiplier was the lowest compared with trade and industry, and services. This fact indicates that agriculture development is not adequate yet enhancing the farmer’s income. Agriculture development needs to address farmer’s households. Stimulation on agriculture exogenous balance is necessary to enhance farmers’ household income.
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Bakulina, Galina, Galina Kalinina, Inna Luchkova, Maria Pikushina, and Alla Gracheva. "Transformation of the accountancy profession during digitalization of agriculture." BIO Web of Conferences 17 (2020): 00188. http://dx.doi.org/10.1051/bioconf/20201700188.
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The article is devoted to the changes in the profession of accountant and accounting in the process of digitalization of the agricultural economy. The concept of digitalization of the economy is revealed, its directions in the agricultural sector are determined. The necessity of creating a single information space of an agricultural enterprise that promotes the interaction of structural units is considered. The priority role of accounting in the formation of the information base and in the creation of an analytical platform for the digitalization of the agro-industrial complex is highlighted. The robotic system as a tool of the digital economy is presented. The stages of accounting robotization are revealed: organizational and informational, robotic data processing, reporting and analytical, account management. The characteristic of each stage is given. A scheme of the movement of information in a robotic accounting system is proposed. The prerequisites for accounting robots that have developed in the current period and are necessary for future formation are outlined. The transformation of the profession of an accountant in the digital economy into an account manager is defined and its role in the digitalization of agriculture is highlighted.
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Nandan, K. "Agriculture Accounting In India." Shanlax International Journal of Economics 8, no. 3 (2020): 110–13. http://dx.doi.org/10.34293/economics.v8i3.2431.
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India is an Agriculture based country where 50% of the population is based on agriculture. Agriculture is a main source of income to the Government. Agriculture accounting is very useful for agriculturist which helps them to know the income and expenses by agriculture activity. Therefore, a standard is introduced to provide a guidelines for agriculture Accounting called Ind AS41.Standaerd specifies the reorganization and measurement of Agriculture Assets, Gains and losses, Government subsides. It helps the agriculturist to avoid the unnecessary expenses and better utilization of available recourses.
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Buckwell, Allan. "Green Accounting for Agriculture." Journal of Agricultural Economics 56, no. 2 (2005): 187–215. http://dx.doi.org/10.1111/j.1477-9552.2005.00012.x.
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Akmarov, P. B., and O. P. Knyazeva. "Trends and prospects for accounting automation in agriculture." International Accounting 23, no. 3 (2020): 276–85. http://dx.doi.org/10.24891/ia.23.3.276.
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Subject. This article analyzes the reasons of lagging of accounting automation in agriculture behind other sectors of the economy, as well as the trends in its development in the context of Russia's digital economy formation. Objectives. The article aims to highlight the importance of accounting automation in the development of production, the current trends in information technologies application in the agricultural industry, and the prospects for their development in the management of enterprises and accounting organization. Methods. For the study, we used statistical inquiry, classification, generalization and grouping. Results. The article talks about the cost-effectiveness of the introduction of modern accounting automation systems. It offers a promising version of agricultural accounting automation technologies based on the application of cloud computing and remote databases. The article also describes the specifics of the application of accounting automation programs in agricultural organizations. The case of the agricultural industry of Udmurtia shows the impact of accounting automation on the efficiency of production. Conclusions and Relevance. Automation of accounting in agriculture is an integral part of the development system of the Russian digital economy. This material will be useful to the management and accounting services of agricultural organizations in working out development plans and improving management, academic and pedagogical workers to assess the current state of automation of accounting and solving future problems of informatization of management in the agricultural sector. The results of the study can be applied in the theory and practice of accounting automation.
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Upadhyay, Dr Ajay. "Need of Agriculture Farm Accounting: An Empirical Study." Indian Journal of Applied Research 3, no. 12 (2011): 34. http://dx.doi.org/10.15373/2249555x/dec2013/174.
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Klychova, Guzaliya, Alsu Zakirova, Al'fiya Yusupova, and Inzilya Hayrullina. "ACCOUNTING DEVELOPMENT UNDER ORGANIC AGRICULTURE." Vestnik of Kazan State Agrarian University 14, no. 4 (2020): 114–21. http://dx.doi.org/10.12737/2073-0462-2020-114-121.
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Organic production refers to the rapidly growing sector of world agriculture. As the number of participants in organic agriculture increases, many questions arise related to the methodology for accounting for production processes. The article discusses the principles of accounting in agricultural enterprises that are engaged in organic production in parallel with the “traditional”. If organic farming is the only production activity, all operations are accounted for using standard accounts. For enterprises combining intensive production with organic, it is proposed to open additional sub-accounts for synthetic accounts established by the Chart of Accounts for Accounting of the Financial and Economic Activities of Organizations and Agribusiness Organizations. Additional sub-accounts are recommended to be opened on accounts of materials, finished products, animals for growing and fattening, the main herd, production costs, etc. Grouping information on the above accounts allows you to get information about: the quantity and cost of materials used for organic farming; on the quantity and value of the resulting finished organic products; about the composition and number of animals used for the production of organic products. All operations on the movement (receipt, movement, expenditure) of stocks, finished products and animals are made out by primary accounting documents. To summarize the information, internal standard reports are compiled - balance-sheet statements. The article presents schemes reflecting the procedure for generating information on organic production with the indication of subaccounts of accounting, on which information from primary documents related to operations of receipt and disposal of assets produced in an organic way is accumulated.
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Alborov, R. A., L. I. Khoruzhy, S. M. Kontsevaya, G. R. Alborov, and V. I. Khoruzhy. "Accounting for capital investments in agriculture." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 7 (July 1, 2021): 15–24. http://dx.doi.org/10.33920/sel-11-2107-02.
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The article discusses the meaning, essence, content and classification of capital investments in agriculture. The estimated and organizational and methodological aspects of accounting for capital investments in agricultural organizations are disclosed. The conditions for recognition and the composition of the actual costs when recognizing capital investments, as well as practical recommendations for reflecting these costs and various operations with capital investments in the accounting accounts. Proposals have been determined for the reflection in the accounting of operations on disposal of capital investments and recognized expenses and income of the period in which capital investments are written off.
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Davies, Stephen, Wajiha Saeed, Muhammad Saad Moeen, Tehmina Tanveer, and Aamer Irshad. "Fiscal Space for Investment in Agriculture— A Review of Taxes and Subsidies in Agriculture in Pakistan." Pakistan Development Review 55, no. 4I-II (2016): 873–87. http://dx.doi.org/10.30541/v55i4i-iipp.873-887.
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Despite agriculture’s importance in terms of its relationship to poverty and welfare of the poorest households, the government finds it increasingly difficult to find the fiscal space for budgetary allocations for agriculture and agricultural RD. We hypothesise that expansion of expenditures on agriculture is possible in the short to medium run with a combination of reallocations and new taxation. We argue that existing spending aimed towards the agriculture sector includes very large outlays on implicit subsidies that are largely unproductive. These costs include: subsidisation of gas for fertiliser plants, which approach Rs 48 billion in gas subsidies to fertiliser companies; the full costs of the infrastructure and operation and maintenance of the irrigation system, which amount to Rs 166 billion per year; and losses on wheat procurement, which have been about Rs 25 billion recently. On the taxation side, while agricultural producers are not currently liable to pay tax on income, they do however pay indirect taxes on agricultural inputs. Using a Social Accounting Matrix (SAM), we estimate agricultural producer pay about Rs 61 billion, mostly from GST taxes on fertiliser. Using a Computable General Equilibrium model, we show that agriculture could contribute further with an income tax on agricultural income. With a ―low-rate-widebase‖ income tax of 15 percent on non-poor, medium and large farms, as much as Rs 130 billion could be raised, enough to cover, for example, a sizable portion of the operation and maintenance cost of the irrigation system. JEL Classifications: D58, E16, H20, H22, H23, Q10 Keywords: Agriculture, Fiscal Policy, Subsidies, Taxation, General Equilibrium, Social Accounting Matrix, Pakistan
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Marsh, Treba, and Mary Fischer. "Accounting For Agricultural Products: US Versus IFRS GAAP." Journal of Business & Economics Research (JBER) 11, no. 2 (2013): 79. http://dx.doi.org/10.19030/jber.v11i2.7620.
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Currently there is a mix of accounting guidance for agriculture producers in the US that is both GAAP including Accounting Statement Codification 905 and non-GAAP financial guidelines. Should the US adopt International Financial Reporting Standards (IFRS), this guidance would be replaced with International Accounting Standard (IAS) 41 Agriculture. This study identifies systematic differences between the US and International accounting and reporting for agricultural assets and products. The study also finds that international and US agricultural accounting recognition and reporting guidance result in dissimilar reporting due to guidance interpretation. Valuation variances and definition differences including the requirement to change the agricultural asset recognition method from historical cost to fair value continue to be the basis of major reporting differences. Current US guidance on recognizing and reporting agricultural assets is more conservative than the international guidance. Overall, the US agricultural recognition and reporting guidance contains less information and is therefore less beneficial to financial statement users.
Dissertations / Theses on the topic "Agriculture – Accounting"
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Jack, Lisa. "The persistence of post war accounting practices in UK agriculture." Thesis, University of Essex, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.410228.
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Ismail, El-Sayed El-Shafei. "Computer simulation of crop response to irrigation accounting for salinity." Thesis, University of Newcastle Upon Tyne, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.278807.
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Bailey, Alastair S. "The estimation of input-output coefficients for agriculture from whole farm accounting data." Thesis, University of Reading, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.320135.
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Milne, John H. G. "The Political Processes and Role Of Gatekeepers in Setting Accounting Standards for Agriculture." Thesis, The University of Sydney, 2011. http://hdl.handle.net/2123/8793.
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Many accounting regulations are introduced in response to crises of some kind, arising from a corporate collapse or claims that published financial reports have been misleading. In contrast, the IASC’s IAS 41 Agriculture standard was developed from the mid-1990s and issued in 2000, two years after the Australian AASB 1037 Self-Generating and Regenerating Assets (SGARA) standard, followed in 2004 by New Zealand’s NZ IAS 41 Agriculture. There had been no prior crisis or public expression of concern about shortcomings in existing practice. This study considers the background to the emergence of accounting for agriculture onto the agenda of standard-setting bodies, and the role played by different insiders. Here, they are collectively termed ‘gatekeepers’, the key staff, expert technical advisers and decision-makers who were members of standard-setting boards. Examination of the development of these new standards extends beyond consideration of technical accounting issues. Several case studies identify the regulatory and political processes each standard-setting agency adopted to consider and then progress the topic through all rule-making stages and resulting lobbying activities by significant users. These political processes are examined using the Cobb and Elder (1972, 1983) agenda-building framework and the Cobb, Ross and Ross (1976) analysis of institutional dynamics. The history of accounting for agriculture, in Australia and New Zealand, is traversed to explain the historical background to the new omnibus agricultural standards promulgated in Australasia. Significant events described include the AASB staff recommendation to the IASB in 2003 to split IAS 41 in two before its designated 2005 commencement date – a recommendation which, so far, has been ignored. New research material includes unpublished documents relating to the initial AASB Project Brief and IASC Point Outline background proposals for each standard, the IASC’s Field Test Report prior to adopting its IAS 41 standard and the AASB 1037 standard post implementation review – possibly the first ever to be undertaken. The study found that the activities of key insiders were consistent with what Cobb et al. (1976) described as the inside access model, both in placement of the topic on the agenda and then subsequent incorporation of proposals for fair value accounting for agriculture. A feature of the events described in this study was the interaction between the different standard-setting bodies – a possibility little-described in the accounting literature, and arguably a significant element in the manner in which standards were considered and developed by the IASC, and latterly the IASB. Overall, a combination of intra- and inter-agency lobbying resulted in compromise reflected in the final text of IAS 41. This modified the full fair value accounting proposal. The study found that gatekeepers paid little regard to submissions from experienced industry representatives, accountants, academics and other commentators world-wide. Practical evidence from parties concerning the utility of the proposed new rules was requested too late to influence the content of the final IAS 41 standard. Not surprisingly, the standard is still controversial.
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Rech, Ilirio José. "Formação do valor justo dos ativos biológicos sem mercado ativo: uma análise baseada no valor presente." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-19032012-185759/.
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Este estudo contribui para a área contábil ao contemplar a discussão científica e acadêmica quanto à mensuração dos ativos biológicos, analisando os principais elementos usados para estimar o valor justo com base nos conceitos de valor presente. Portanto, tem como objetivo realizar uma análise crítica da formação do valor justo dos ativos biológicos que não apresentam mercado ativo usando como base os fundamentos e técnicas de valor presente. Para alcançar o objetivo foi estabelecida como metodologia a pesquisa exploratória e como estratégia de pesquisa o estudo de casos múltiplos. Nesse sentido, foi realizado um estudo de caso em três grandes empresas do setor rural que exploram a produção de ativos biológicos, a fim de verificar como mensuram o valor justo dos ativos biológicos. Os principais elementos analisados foram as receitas, os custos de produção e as taxas de desconto usados no processo de mensuração. Os principais parâmetros estabelecidos com base nos conceitos teóricos e práticos foram: a) estimar a produção esperada com base na experiência passada da empresa, projetada para toda a fase produtiva do ativo que pretende explorar; em se tratando de ativos frutíferos, ou, estimar com base no ponto ótimo de colheita para os ativos que devem ser exauridos; b) calcular o preço de venda do produto usando o preço de mercado da data de elaboração das demonstrações financeiras; c) os custos diretos de produção como mão de obra e insumos devem ser inclusos como redutores da receita para a formação do fluxo de caixa com base nos preços de mercado da data da mensuração; d) os custos indiretos devem ser incluídos na mesma proporção e critério que os adotados para fins de tomada de decisões gerenciais. Neste quesito destacam-se alguns custos que, efetivamente, não devem ser incluídos na formação do fluxo de caixa, tais como: custos de remuneração do capital investido para a produção e os impostos sobre a renda desses ativos; e) sugere-se o uso de modelos de precificação de ativos como o CAPM e o SIM para se estimar as taxas de desconto, sendo que os melhores resultados nos ensaios realizados foram obtidos com o uso do modelo CAPM. No estudo de casos múltiplos constatou-se que as empresas estudadas não adotam os parâmetros recomendados. Foi, ainda, demonstrado que todas as emrpesas usaram a estimativa de produção com base nas expectativas próprias, porém foi diversa a forma de estabelecer o preço de venda para obter a receita bruta. Os parâmetros adotados para estimar a receita foram: a) a média de preços de mercado de um período anterior e b) os preços cotados no mercado de futuros. Na formação dos custos verificou-se que as empresas adotam as mesmas premissas de análise de investimentos e consideram como custo a remuneração do capital investido em terra, infraestrutura e o imposto de renda como dedução do fluxo de caixa futuro. Quanto às taxas de juros, verificou-se que as empresas adotam premissas baseadas no WACC ajustado pela estrutura de capital e taxas de desconto arbitrárias ou pelo menos sem explicação nos relatórios acessados.<br>This study contributes to the accounting department to consider the scientific and academic discussion on the measurement of biological assets, analyzing the main elements used to estimate the fair value based on the concepts of present value. Therefore, aims to conduct a critical analysis of the formation of the fair value of biological assets that do not have an active market using as basis the fundamentals and present value techniques. To achieve the goal was established as the exploratory research methodology and research strategy as the study of multiple cases. In this sense was carried out an case study in three large companies in the rural sector to explore the production of biological assets, in order to verify how they measure the fair value of biological assets. The main elements were analyzed revenues, production costs and discount rates used in the measurement process. The main parameters established on the basis of theoretical and practical concepts were: a) estimating the expected production based on past experience of the company, designed for all the productive phase of the asset you want to explore, in the case of active fruitful, or estimate based on optimum harvest for assets that must be exhausted; b) calculate the selling price of the product using the market price of the date of preparation of financial statements; c) the direct costs of production as labor and supplies must be included as a reduction of revenue for the formation of the cash flow based on market prices of the measurement date; d) the indirect costs should be included in the same proportion and that the criteria adopted for purposes of managerial decision making. This item stand out some costs that effectively should not be included in the training of cash flows, such as costs of return on capital invested in production and taxes on incomes of those assets; e) suggests the use of asset pricing models such as CAPM and the SIM to estimate discount rates, and the best results were obtained in tests performed using the CAPM. In multiple case study it was found that the studied companies do not adopt the recommended parameters. It was also shown that all companies used to estimate production based on their own expectations, but it was a diverse way to establish the selling price to obtain the gross revenue. The formation of the cost was found that companies adopt the same assumptions of investment analysis and consider cost as the return on capital invested in land, infrastructure and income tax as a deduction from future cash flow. Regarding interest rates, it was found that companies adopt assumptions based on WACC adjusted for capital structure and arbitrary rates discounts or at least unexplained reports accessed.
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Ababio-Twi, Faith S. "Funding Strategies for Smallholder Rice Farmers in Afadzato South District, Ghana." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7849.
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Agriculture revenue contributions to Ghana's gross domestic product have declined because of limited farm funding, which has constrained some smallholder rice farmers access credit to acquire necessary inputs, and to secure a stable market for their harvests. The purpose of this qualitative multiple case study was to explore successful strategies some smallholder rice farmers in the Afadzato South District of Ghana used in obtaining farm funding. Data collection included semistructured, face-to-face interviews with 9 smallholder rice farmers who successfully obtained farm funding. Previous research, reports, and policies of the Ghana Ministry of Food and Agriculture served as additional data collection sources. Data were analyzed using thematic analysis and resulted in three major themes: the smallholder farmer's strategy of belonging to cooperative association membership, the smallholder farmer's strategy for satisfying lender collateral requirements, and smallholder farmer's strategies for developing a repayment rating history. The implications for positive social change include the potential to guide the smallholder farmers to successful strategies to access farm funding for their farming activities and increase their farm sizes. The increase in farm sizes may result in more rice production that can help mitigate hunger and reduce poverty in the Afadzato South District of Ghana.
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Hill, Gary William. "Measuring sustainability at the farm level : an integrated environmental and economic accounting approach in Scottish agriculture." Thesis, University of Aberdeen, 2001. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=153277.
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There is an increasing demand for information regarding the role of individual businesses in achieving sustainable development. In agriculture, quantitative indicators of farm sustainability have focused on financial performance or physical environmental impacts. Examples of attempts to integrate multiple financial and environmental indicators into single economic indicators are characterised by limited theoretical links and a lack of transparency in the accounting framework. Consequently, the interpretation of these indicators in a sustainability context is often unclear. Two farm-level integrated environmental and economic sustainability indicators are developed, the environmentally adjusted net value added (ENVA) indicator of weak sustainability, and the sustainability gap (SGAP) indicator of strong sustainability. Drawing on financial and management resources, the sustainability of five Scottish case study farms is examined, taking into account the economic costs associated with nitrate and greenhouse gas pollution. The farms were contrasting in both type and location. The results show that all five farms are weakly sustainable, although the sustainability of the grazing livestock farms is subsidy dependent. Only one farm, an organic arable/livestock farm, is strongly sustainable. The other four farms failed to meet at least one of the four sustainability standards considered. The results also show that current classifications of sustainability based on farm type are not a sufficient method for determining it in Scotland. An area for future enquiry is to extend the accounting methods to other elements of natural capital and apply the indicators to a wider range of farm types in order to draw general conclusions about the relative sustainability of different farming systems in different locations in Scotland.
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Jordaan, Wilmari. "Enhancing the breed analysis of the Dohne Merino by accounting for heterogeneous variances and phantom parents." Stellenbosch : Stellenbosch University, 2013. http://hdl.handle.net/10019.1/85733.
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Thesis (MScAgric)--Stellenbosch University, 2013.<br>ENGLISH ABSTRACT: Genetic (co)variances for body weight, clean fleece weight and fibre diameter were estimated for the South African Dohne Merino using data transformed as proportions of contemporary group means. The data analysed included body weight, clean fleece weight and fibre diameter records for 282 513 animals, evaluated between 1992 and 2011. There were 5 698 sires, 105 886 dams and 6 291 contemporary groups in the data. A three-trait animal model was fitted, where the random variables were the direct additive genetic effects, as well as the sire-flock-season (SFS) interaction, while the fixed effects included contemporary groups (FYSSM) (6 291 classes), birth status (single, twins or triplets), age of dam (1 to 3 years), which was plotted as a linear regression as well as age at performance measurement, which was fitted as a polynomial.
The direct heritability estimates (SE) for body weight, clean fleece weight and fibre diameter were 0.265 (0.005), 0.210 (0.004) and 0.437 (0.005), respectively. Genetic correlations for body weight with clean fleece weight and fibre diameter were 0.035 (0.015) and 0.139 (0.011), respectively, while the genetic correlation between clean fleece weight and fibre diameter was 0.169 (0.012). Body weight had phenotypic correlations of 0.327 (0.002) and 0.150 (0.002), respectively, with clean fleece weight and fibre diameter, which had a phenotypic correlation of 0.190 (0.002) with clean fleece weight. The moderate to high heritability estimates suggests that there is substantial genetic variation, which may result in genetic improvement if selection is applied on these traits. Genetic correlations were generally low, suggesting that progress in all these traits was possible in a scientific selection program. Genetic trends derived during the study supported the contention that genetic progress in all traits was attainable in a well-constructed breeding programme.
Transformation of the data to percentages of contemporary groups resulted in adjustments to breeding values. The breeding values for sires originating from flocks maintained in limiting environments (Low group; 180 sires) were adjusted upwards, while those of sires originating from a non-limiting production environment (High group; 146 sires) were adjusted downwards. These effects were markedly obvious for the quantitative traits (body weight and clean fleece weight), but to a much lesser extent for fibre diameter. This transformation resulted in the genetic trends for the Low groups being adjusted to be comparable to those in the High group for body weight and Fibre diameter. It was concluded that sire breeding values derived from transformed data would be more robust across the typical diverse environments supporting local Dohne Merino production. The genetic value of animals entering the recorded population from a commercial base (F4 animals) was below the fully recorded part of the population. The inclusion of phantom parent groups in the genetic analysis rendered genetic trends in F4 animals comparable to that of the pedigreed portion of animals in the analyses. It was concluded that animals from a commercial base (which are alleged to have advantages in terms of fitness and robustness) were more likely to perform satisfactorily for selection with the inclusion of phantom groups than without it. It was recommended that data in the national Dohne Merino analysis be transformed proportion of contemporary group means to account for heterogeneous contemporary group variances. Phantom parent groups should also be applied to the analysis to increase the probability of those animals entering the breeding flock from a commercial base being selected.<br>AFRIKAANSE OPSOMMING: Genetiese kovariansies vir liggaamgewig, skoonvaggewig en veseldikte is vir die SA Dohne Merino bevolking in Suid-Afrika beraam nadat data getransformeer as ‘n proporsie van die kontemporêre groep gemiddelddes uitgedruk is. Die data het rekords in van liggaamsgewig, skoonvaggewig en veseldikte van 282 513 diere oor die tydperk van 1992 tot 2011 ingesluit. Die data sluit rekords van 5 698 vaars, 105 886 moers en 6 291 kontemporêre groepe in. 'n Meer-eienskapdieremodel met 'n additiewe diere-effekte sowel as 'n vaar-kudde-seisoen (SFS) interaksie is as ewekansige effekte gemodelleer, bykomstig tot die vaste effekte van kontemporêre groep (FYSSM) (6 291 klasse), geboortestatus (enkelling, tweeling of drieling), ouderdom van moer (1 tot 3 jaar) gepas as 'n lineêre regressive, sowel as ouderdom by prestasie meting as ‘n polinoom gepas.
Die beraamde direkte oorerflikheid (SF) van liggaamgewig, skoonvaggewig en veseldikte van die meereienskap dieremodel was onderskeidelik 0,265 (0,005), 0,210 (0,004) en 0,437 (0,005). Die genetiese korrelasies van liggaamsgewig met skoonvaggewig en veseldikte was 0,035 (0.015) en 0,139 (0.011) onderskeidelik, terwyl die genetiese korrelasie tussen skoonvaggewig en veseldikte 0,169 (0.012) beloop het. Liggaamsgewig het onderskeie fenotipiese korrelasies van 0,327 (0.002) en 0.150 (0.002) met skoonvaggewig en veseldikte gehad, terwyl skoonvaggewig ‘n fenotipiese korrelasie van 0.190 (0.002) met veseldikte gehad het. Die medium tot hoë oorerflikheidhede dui daarop dat daar aansienlike genetiese variasie voorkom, wat kan aanleiding gee tot genetiese vordering as seleksie op die eienskappe toegepas word. Genetiese korrelasies was oor die algemeen laag wat daarop dui dat vordering in al die eienskappe deur ‘n wetenskaplike seleksie program moontlik is. Die aanspraak is deur genetiese tendense in die studie bevestig.
Die transformasie van data na proporsies van kontemporêre groep gemiddeldes het daartoe gelei dat teelwaardes aangepas word. Die teelwaardes van vaars uit kuddes met ‘n omgewing wat beperk word (Lae groep:180 vaars), is opwaarts aangepas. Daarenteen is vaars uit 'n nie-beperkende produksie omgewing (Hoë groep:146 vaars) se teelwaardes afwaarts aangepas. Hierdie effekte was veral ooglopend vir die kwantitatiewe eienskappe, liggaamgewig en skoonvaggewig, maar tot 'n mindere mate vir veseldikte. Die transformasie het daartoe gelei dat die genetiese tendense for die Lae groep aangepas word om vergelykbaar te wees met die Hoë groep vir liggaamsgewig en skoonvaggewig. Die gevolgtrekking was gemaak dat meer toepaslike vaar teelwaardes, bereken vanaf getransformeerde data, verkry word vir regoor die diverse omgewings wat produksie van plaaslike Dohne Merinos ondersteun. Die genetiese waarde van diere wat die aangetekende populasie uit ‘n kommersiële agtergrond (F4 diere) binnekom was laer as die volledig aangetekende gedeelte van die populasie. Die insluiting van skimgroepe in die genetiese ontleding het tot genetiese tendense gelei wat die F4 diere vergelykbaar gemaak het met diere in die ontleding wat wel stamboekinligting het. Die gevolgtrekking is gemaak dat diere van ‘n kommersiële agtergrond (wat aanvaar word om voordele in te hou in terme van fiksheid en robuustheid) meer geredelik geselekteer sal word vir die stoet met die insluiting van skimgroepe as daarsonder.
Dit word aanbeveel dat die data in die Nasionale Dohne Merino na proporsies van die kontemporêre groepgemiddeldes getrensformeer word om vir heterogene kontemporêre groep variansies voorsiening te maak. Skimgroepe moet ook gepas word in die ontleding om die waarskynlikheid te verhoog dat diere vanuit 'n kommersiële basis, ook geselekteer sal word.
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Herz, Ghersi Jeannette M. "Achieving a dream in the agricultural sector." The International Journal of Instructional Cases (IJIC), 2019. http://hdl.handle.net/10757/625674.
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Mike Arce is the owner of a 30-hectare farm in an agricultural area on the coast north of Lima, Peru. He must find a solution to the liquidity problem that arose at the end of 2016 and determine if he has adequate accounting information to make his decision. Students are challenged to review information from an accounting and financial perspective. In the resolution of the case, international rules concerning information to be submitted via financial statements must be considered, especially taking into account the rules concerning agriculture, property/plant and equipment and inventories. This case lends itself to analysis and projection of financial statements and to seeking alternative solutions.
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Wang, Xiaorui. "The clash of environmentalism, neoliberalism, and socialism : a research on practices and ideologies in China’s sustainability accounting for agriculture." Thesis, Paris Sciences et Lettres (ComUE), 2016. http://www.theses.fr/2016PSLED019/document.
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À la lumière des perspectives critiques sur les théories et les pratiques comptables, « la comptabilité pour la durabilité » a émergé comme une discipline relativement nouvelle. Par rapport aux différents modèles développés dans le cadre de l’idéologie néolibérale, certains modèles alternatifs avec des stratégies « plus fortes » de conservation des capitaux, notamment la « Triple Ligne d’Amortissement » (TLA) (Richard, 2012; Rambaud et Richard, 2013), semblent avoir beaucoup des potentiels de faire quelques changements fondamentaux. Cette thèse est une enquête sur les conditions nécessaires et les résistances possibles rencontrées par la mise en place du modèle TLA. Le secteur agricole de la République populaire de Chine est choisi comme le terrain de recherche en vue d’étudier le contexte institutionnel et historique. L’enquête sur le contexte chinois est effectuée en référence aux théories de l’économie politique institutionnaliste, inspiré par Karl Polanyi (2002[1944]), Mancur Olson (1965), and Chang Ha-Joon (1994, 2002)<br>In the light of critical perspectives on accounting theories and practices, sustainability accounting (SA) as a relatively new discipline has emerged. Compared to various SA models developed under the mainstream neoliberal ideology, some alternative models with “stronger” capital conservation strategies, notably the “Triple Deprecation Line” (TDL) (Richard, 2012; Rambaud & Richard, 2013), seem to have a lot of potentials to make some fundamental changes. This dissertation is essentially an investigation of necessary conditions and possible resistances faced by the establishment of the TDL model. The agriculture sector of the People’s Republic of China is chosen as the field of research in order to study the institutional environment and historical context in real-world settings. The investigation on the Chinese context is conducted with reference to theories of institutionalist political economy, inspired by Karl Polanyi (2002[1944]), Mancur Olson (1965), and Chang Ha-Joon (1994, 2002)
Books on the topic "Agriculture – Accounting"
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Saygidmagomedov, Anvarbeg. Accounting and financial accounting in agriculture. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1083371.
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The textbook is devoted to accounting financial accounting in agriculture. For each chapter, tests and tasks are given to determine the correspondence of invoices for business transactions and, conversely, the content of business transactions for a given correspondence of invoices.
 Meets the requirements of the federal state educational standards of higher education of the latest generation.
 For students and teachers of economic specialties and students of advanced training courses.
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Wheeling, Barbara M. Accounting for agricultural producers. Tax Management Inc., 2007.
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James, Sydney C. Farm accounting and business analysis. 3rd ed. Iowa State University Press, 1986.
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Haĭdut͡sʹkyĭ, P. I. Miz͡hhaluzevyĭ hosprozrakhunok v ahropromyslovykh formuvanni͡akh. "Uroz͡haĭ", 1992.
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Runkov, V. V. Razvitie proizvodstvennykh khozraschetnych otnosheniĭ na sele s oplatoĭ ot valovogo (khozraschetnogo) dokhoda: Uchebnoe posobie. Izd-vo Mordovskogo universiteta, 1999.
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South Africa. Department of Agriculture. Directorate: Agricultural Production Economics. Some agricultural economic concepts. Department of Agriculture, 2005.
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Khoruzhiĭ, L. I. Problemy teorii, metodologii, metodiki i organizat︠s︡ii upravlencheskogo ucheta v selʹskom khozi︠a︡ĭstve. Finansy i statistika, 2004.
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Wilsdorf, Mark. The QuickBooks farm accounting cookbook. Flagship Technologies, 1999.
Find full textBook chapters on the topic "Agriculture – Accounting"
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Gemmill-Herren, Barbara, Zoltán Kálmán, and Alexander Müller. "International Policy Opportunities for True Cost Accounting in Food and Agriculture." In True Cost Accounting for Food. Routledge, 2021. http://dx.doi.org/10.4324/9781003050803-13.
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Setimela, Peter, Isaiah Nyagumbo, Walter Mupangwa, and Munyaradzi Mutenje. "Enhancing climate resilience using stress-tolerant maize in conservation agriculture in southern Africa." In Conservation agriculture in Africa: climate smart agricultural development. CABI, 2022. http://dx.doi.org/10.1079/9781789245745.0013.
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Abstract Recurrent and widespread droughts in southern Africa (SA) reduce agricultural productivity and increase food insecurity among smallholder farmers. The average growing-season temperatures are expected to increase by 2.5°C. In SA maize is a staple food, accounting for more than 30% of total calories. The crop is mostly grown by smallholder farmers with limited inputs of fertilizers and improved seed. Most of the maize cultivars grown by farmers are susceptible to heat and drought. Multi-stress-tolerant maize germplasm is one of the climate smart agriculture (CSA) components and, when used in combination with others, can sustainably increase production and resilience of agricultural systems. In this paper we review the performance and economic benefits of drought-tolerant maize cultivars under conventional monocropping practice, under conventional intercropping and in Conservation Agriculture (CA) as part of sustainable intensification to ensure food security for smallholder farmers.
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Rohne Till, Emelie. "Methodology." In Agriculture for Economic Development in Africa. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-07901-6_6.
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AbstractThis chapter introduces the book’s empirical investigation of the role that agricultural growth has played in aggregate economic growth in Ethiopia in the twenty-first century. This chapter describes the main method and data used for empirical investigation. It describes both the data contained in the three Social Accounting Matrices (SAMs) that form the book’s main empirical data source, as well as the methodological proceedings of the Semi-Input-Output multiplier model that the book applies.
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Magrini, Alessandro. "Assessment of agricultural productivity change at country level: A stochastic frontier approach." In Proceedings e report. Firenze University Press, 2021. http://dx.doi.org/10.36253/978-88-5518-461-8.37.
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In this paper, we estimate agricultural productivity change at country level based on the same data employed by the United States Department of Agriculture (USDA), the current reference data source, using a stochastic frontier model instead of the growth accounting method. The use of a stochastic frontier model is motivated by the opportunity to overcome the limitation of USDA estimates which rely on approximated and imputed input cost shares, and of the growth accounting method in general, which ignores technical inefficiency. We found that, in general, USDA estimates are higher in absolute value than ours but in substantial agreement, confirming the different theoretical foundations of the two methods and suggesting the empirical validity of both of them. Furthermore, our results show that the assumption of constant returns to scale made by many authors appears just a simplification and not a real property of the production processes of the various countries. This work has the value to provide, for the first time in the literature, a comparison between agricultural productivity changes estimated with different methodologies, and an additional data source that can be employed in a large variety of longitudinal economic analyses at country level.
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Nicholson, Ruanui, Anton Gulley, Jari Kaipio, and Jennifer Eccles. "Accounting for Modelling Errors in Parameter Estimation Problems: The Bayesian Approximation Error Approach." In Agriculture as a Metaphor for Creativity in All Human Endeavors. Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-7811-8_6.
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Nayak, Amaresh Kumar, Rubina Khanam, Sushmita Munda, et al. "Soil Organic Carbon Sequestration in Rice-Based Cropping Systems: Estimation, Accounting and Valuation." In Plans and Policies for Soil Organic Carbon Management in Agriculture. Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-6179-3_6.
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Moody, Jeremy, and Nick Millard. "Farm accounting." In Agricultural Valuations, 5th ed. Routledge, 2021. http://dx.doi.org/10.1201/9781315559162-7.
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Robertson, G. Philip, and Peter R. Grace. "Greenhouse Gas Fluxes in Tropical and Temperate Agriculture: The Need for a Full-Cost Accounting of Global Warming Potentials." In Tropical Agriculture in Transition — Opportunities for Mitigating Greenhouse Gas Emissions? Springer Netherlands, 2004. http://dx.doi.org/10.1007/978-94-017-3604-6_3.
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Nanda Kumar, T., Anisha Samantara, and Ashok Gulati. "Poultry Value Chain." In India Studies in Business and Economics. Springer Singapore, 2022. http://dx.doi.org/10.1007/978-981-33-4268-2_7.
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AbstractIn the livestock sector in India, poultry farming holds a prominent position owing to its impressive growth led by the private sector. Poultry sector has shown rapid growth, with chicken meat growing at an average annual growth rate of 9% and eggs growing at 6% from 2000–01 to 2018–19 (DAHD DAHD (2020) Basic animal husbandry statistics 2020. Department of Animal Husbandry, Dairying and Fisheries. Ministry of Agriculture & Farmers Welfare. Government of India). The recent steady growth in domestic demand for chicken meat has made it possible to increase production with a ready market putting India among the top poultry producers in the world. India was the third-largest egg producer after China and the USA with a production of 88 billion eggs and fifth-largest chicken meat producer with a production of 3.5 million tonnes during 2017–18 (FAOSTAT (2018) Food and Agriculture data. Retrieved from Food and Agriculture Organization of the United Nations: http://www.fao.org/faostat/en/#data). This transformation in the poultry sector was led by the commercial poultry industry which contributes about 80% of the total poultry production. The other 20% is produced by the traditional backyard poultry. The broiler industry is concentrated in the southern and western states and accounts for a major share of total output. Similarly, the layer industry is dominated by well-developed states like Andhra Pradesh, Tamil Nadu and Maharashtra, accounting for nearly 60% of the production (DAHDF (2017) National Action Plan for Egg & Poultry-2022 for Doubling Farmers’ Income by 2022. Department of Animal Husbandry, Dairying & Fisheries Ministry of Agriculture & Farmers Welfare Government of India.). Commercial poultry farming is yet to make a dent in more populous states like Bihar, Orissa and Uttar Pradesh.
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Ntinyari, Winnie, and Joseph P. Gweyi-Onyango. "Greenhouse Gases Emissions in Agricultural Systems and Climate Change Effects in Sub- Saharan Africa." In African Handbook of Climate Change Adaptation. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-45106-6_43.
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AbstractClimate change has been viewed to result from anthropogenic human activities that have significantly altered the Nitrogen (N) cycle and carbon cycles, increasing the risks of global warming and pollution. A key cause of global warming is the increase in greenhouse gas emissions including methane, nitrous oxide, and carbon among others. The context of this chapter is based on a comprehensive desktop review on published scientific papers on climate change, greenhouse emissions, agricultural fertilizer use, modeling and projections of greenhouse gases emissions. Interestingly, sub-Saharan Africa (SSA) has the least emissions of the greenhouses gases accounting for only 7% of the total world’s emissions, implying that there is overall very little contribution yet it has the highest regional burden concerning climate change impacts. However, the values could be extremely higher than this due to lack of proper estimation and measurement tools in the region and therefore, caution needs to be taken early enough to avoid taking the trend currently experienced in developed nations. In SSA, agricultural production is the leading sector in emissions of N compound to the atmosphere followed by energy and transportation. The greatest challenge lies in the management of the two systems to ensure sufficiency in food production using more bioenergy hence less pollution. Integrating livestock and cropping systems is one strategy that can reduce methane emissions. Additionally, developing fertilizer use policy to improve management of fertilizer and organic manure have been potentially considered as effective in reducing the effects of agriculture activities on climate change and hence the main focus of the current chapter.
Conference papers on the topic "Agriculture – Accounting"
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Sembiring Meliala, Janita, Musa Hubeis, Siti Jahroh, and Agus Maulana. "Aggregator Business as an Intermediary in Agriculture: A Literature Review." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008436800560064.
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Moklis, Nurul ‘., Mohd Bakar, and Zahri Hamat. "Zakah Accounting for Agriculture According to The Al-Amwal Scripture." In Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.12-11-2018.2288781.
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Mazurina, Alena Sergeevna. "The development of agriculture in Russia and the specifics of accounting for inventories in agricultural enterprises." In International Scientific and Practical Conference. TSNS Interaktiv Plus, 2017. http://dx.doi.org/10.21661/r-461383.
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Igamo, Alghifari Mahdi, Dwi Darma Puspita Sari, Sukanto, and Syirod Shaleh. "Economic Growth, Export, Debt, and FDI: The Agriculture Case of Indonesia." In 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200520.036.
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Marissa, Feny, Deassy Apriani, and Alghifari M. Igamo. "The Impact of Government Transfers on Disparities in Agriculture Sector Development in Indonesia." In 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200520.068.
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Yuhong Guan. "A study on the Internal Control of accounting information system." In 2010 International Conference On Computer and Communication Technologies in Agriculture Engineering (CCTAE). IEEE, 2010. http://dx.doi.org/10.1109/cctae.2010.5544754.
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Santos, Márcia R. C., Paulo Alexandre, Paula Heliodoro, and Rui Dias. "International Accounting Standards Board: An Examination of the Main Financial and Accounting Topics Addressed in the Literature Related to the COVID-19 Pandemic." In Fifth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/itema.2021.87.
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The International Accounting Standards Board (IASB) conducts very demanding and complex work to setting accounting standards. The outputs produced by this board and their acts have been scrutinized over the years, by practitioners and academics. This study aims to contribute to the knowledge on the role of IASB by unveiling the research trends addressing this group of accounting experts and its publications. Through the analysis of the bibliometric data related to COVID-19 issues, this study identifies the main topics addressed in the literature during this pandemic. The results contribute to assessing the research conducted in this field and for creating the future research agenda on addressing the role and impact of the IASB during health, social and economic crises.
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Santos, Márcia R. C., Rui Dias, Paulo Alexandre, and Paula Heliodoro. "Trends in the Management Accounting Research: A Review of the Literature Published during the COVID-19 Pandemic." In Fifth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/itema.s.p.2021.39.
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Management accounting theory aims to contribute to managers using accounting reports for supporting their management decisions. During the COVID-19 pandemic, such insights would be essential for supporting decisions during lockdowns and other policy makers’ rules imposed by this health crisis. To unveil how academic literature addresses management accounting challenges arising from the COVID-19 specific context, this study conducts an automated computer analysis of the bibliometric data addressing financial issues related to the COVID-19 pandemic.
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Caifeng Zhang. "Notice of Retraction: Thinking on enhancing enforcement mechanism of Chinese accounting standards." In 2010 International Conference on Computer and Communication Technologies in Agriculture Engineering (CCTAE 2010). IEEE, 2010. http://dx.doi.org/10.1109/cctae.2010.5544199.
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Fehér, Gábor, and Éva Karai. "HUNGARIAN IFRS IMPLEMENTATION FROM TAX PERSPECTIVE." In Fourth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/itema.2020.159.
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The influence of corporate income taxation on financial statements presented on a domestic accounting standards basis differ by countries in a wide range. Corporate income taxation in Hungary has a strong connection to the Hungarian Accounting Act. From 2016 it is prescribed or allowed for specific companies to present their financial statements on IFRS basis. The transition represented not only a challenge in the accounting system of the companies, but the state had to face new tasks because the taxation of IFRS companies had to meet the tax principle of horizontal equity and ensure the proper tax revenue. Research data arise from financial statements of Hungarian companies listed on the Budapest Stock Exchange. The average effective tax rate of Hungarian listed companies decreased after the transition. Temporary tax rules for IFRS companies were applied to reach the tax level of the companies that prepare their financial statements following the Hungarian Accounting Law. Authors compare the results with empirical findings of other European countries.
Reports on the topic "Agriculture – Accounting"
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Kholoshyn, Ihor, Svitlana Mantulenko, Accola Sharon Joyce, Daniel Sherick, Talgat Uvaliev, and Victoria Vedmitska. Geography of agricultural exports from Ukraine. EDP Sciences, 2021. http://dx.doi.org/10.31812/123456789/4618.
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Based on the generalization and systematization of scientific and accounting data, the article considers agriculture as one of the leading sectors of the Ukrainian economy, providing 50% of foreign exchange earnings from exports of all goods from the country. The structure and geography of agricultural exports from Ukraine are analyzed. The existing export potential of the studied sector of the national economy and the level of self-sufficiency of Ukraine in agri-food products are revealed. Four specialization types of agricultural exports from Ukrainian regions are established: areas with dominance in export of animal origin products; areas with a dominance in the export of plant products; areas with a predominance in the export of animal or vegetable origin fats and oils; area, with mixed export specialization. Recommendations for the re-profiling of agricultural production in a number of the country’s regions in order to increase exports of this product type.
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Kholoshyn, Ihor, Svitlana Mantulenko, Accola Sharon Joyce, Daniel Sherick, Talgat Uvaliev, and Victoria Vedmitska. Geography of agricultural exports from Ukraine. EDP Sciences, 2021. http://dx.doi.org/10.31812/123456789/4618.
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Based on the generalization and systematization of scientific and accounting data, the article considers agriculture as one of the leading sectors of the Ukrainian economy, providing 50% of foreign exchange earnings from exports of all goods from the country. The structure and geography of agricultural exports from Ukraine are analyzed. The existing export potential of the studied sector of the national economy and the level of self-sufficiency of Ukraine in agri-food products are revealed. Four specialization types of agricultural exports from Ukrainian regions are established: areas with dominance in export of animal origin products; areas with a dominance in the export of plant products; areas with a predominance in the export of animal or vegetable origin fats and oils; area, with mixed export specialization. Recommendations for the re-profiling of agricultural production in a number of the country’s regions in order to increase exports of this product type.
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Isinika, Aida, Gilead Mlay, Ntengua Mdoe, Gideon Boniface, Christopher Magomba, and Devotha Kilave. Rice Commercialisation Effects in Mngeta, Kilombero District, Tanzania: Identifying the Underlying Factors. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/apra.2021.022.
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Rice production is the most dominant farming system in Kilombero valley in Morogoro region, Tanzania, accounting for more than 80 per cent of cultivated land within the valley. This paper examines changes in rice commercialisation and livelihood outcomes for different categories of farmers in the Mngeta division, Kilombero District, Tanzania. Understanding the underlying factors of agricultural commercialisation enables policymakers to ensure that policy interventions promote inclusive and equitable involvement of all farmers and other value chain actors, especially women and youths, who have been excluded from most development initiatives in the past.
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Nicholson, Claire, Jonathan Wastling, Peter Gregory, and Paul Nunn. FSA Science Council Working Group 6 Food Safety and Net Zero Carbon July 2022 Interim Report. Food Standards Agency, 2022. http://dx.doi.org/10.46756/sac.fsa.vxz377.
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The UK has a legal commitment to reach net zero carbon (NZC) emissions by 2050. This is a topic that has recently been building momentum, with clean growth being one of the four Grand Challenges set out by the UK Government. The ways we grow, process and transport food are major contributors to climate change, accounting for more than a quarter of all greenhouse gas emissions. Reducing this will require substantial changes in agriculture, manufacturing, and transport. Consequently, the Science Council and FSA Chief Scientific Adviser (CSA) agreed that a deeper understanding of the potential implications of achieving net zero on food systems, together with identification of areas of uncertainty, would be of considerable value to FSA in pre-empting future policy and evidence needs in this area. In early discussions to scope the work required, Defra indicated to the FSA Science Council Secretariat that there are many new developments and changes to activity in primary production aimed at achieving net zero. The Science Council agreed, therefore, to concentrate its first investigations on changes expected in primary food production. Primary production is the production of chemical energy in organic forms by living organisms. The main source of this energy is sunlight. For the purposes of this review, primary food production includes the growing and harvesting of plants as food for humans or feed for animals, and the rearing and slaughter of animals including livestock, fish and a wide variety of aquatic and marine organisms. A Science Council Working Group 6 (WG6) began work in summer 2021, led by Science Council members Mrs Claire Nicholson (WG6 Chair) and Prof Jonathan Wastling (WG6 Deputy Chair). The brief for WG6 is to investigate the potential food safety implications arising from changes to primary food production practices and technologies that reduce carbon emissions in the next 10 years. The work programme (described in this report) covers 4 phases, with phases 1 and 2 now complete. The work so far has drawn diverse, wide-ranging, sometimes slightly conflicting, views and opinions from across academia, the FSA, Defra, industry bodies and individual food producers. This interim report summarises: The work undertaken to date (phases 1 and 2) What has been learnt including changes to practice already underway or imminent Issues arising from the changes that the FSA should be aware of Further work planned by WG6 to understand the nature of the risks in more depth (phases 3 and 4) The Science Council aims to complete its investigations by the end of 2022 and present its findings to the FSA Board as soon as possible afterwards.
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Bennett, Alan B., Arthur A. Schaffer, Ilan Levin, Marina Petreikov, and Adi Doron-Faigenboim. Manipulating fruit chloroplasts as a strategy to improve fruit quality. United States Department of Agriculture, 2013. http://dx.doi.org/10.32747/2013.7598148.bard.
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The Original Objectives were modified and two were eliminated to reflect the experimental results: Objective 1 - Identify additional genetic variability in SlGLK2 and IPin wild, traditional and heirloom tomato varieties Objective 2 - Determine carbon balance and horticultural characteristics of isogenic lines expressing functional and non-functional alleles of GLKsand IP Background: The goal of the research was to understand the unique aspects of chloroplasts and photosynthesis in green fruit and the consequences of increasing the chloroplast capacity of green fruit for ripe fruit sugars, yield, flavor and nutrient qualities. By focusing on the regulation of chloroplast formation and development solely in fruit, our integrated knowledge of photosynthetic structures/organs could be broadened and the results of the work could impact the design of manipulations to optimize quality outputs for the agricultural fruit with enhanced sugars, nutrients and flavors. The project was based on the hypothesis that photosynthetic and non-photosynthetic plastid metabolism in green tomato fruit is controlled at a basal level by light for minimal energy requirements but fruit-specific genes regulate further development of robust chloroplasts in this organ. Our BARD project goals were to characterize and quantitate the photosynthesis and chloroplast derived products impacted by expression of a tomato Golden 2- like 2 transcription factor (US activities) in a diverse set of 31 heirloom tomato lines and examine the role of another potential regulator, the product of the Intense Pigment gene (IP activities). Using tomato Golden 2-like 2 and Intense Pigment, which was an undefined locus that leads to enhanced chloroplast development in green fruit, we sought to determine the benefits and costs of extensive chloroplast development in fruit prior to ripening. Major conclusions, solutions, achievements: Single nucleotide polymorphisms in the promoter, coding and intronicSlGLK2 sequences of 20 heirloom tomato lines were identified and three SlGLK2 promoter lineages were identified; two lineages also had striped fruit variants. Lines with striped fruit but no shoulders were not identified. Green fruit chlorophyll and ripe fruit soluble sugar levels were measured in 31 heirloom varieties and fruit size correlates with ripe fruit sugars but dark shoulders does not. A combination of fine mapping, recombinant generation, RNAseq expression and SNP calling all indicated that the proposed localization of a single locus IP on chr 10 was incorrect. Rather, the IP line harbored 11 separate introgressions from the S. chmielewskiparent, scattered throughout the genome. These introgressions harbored ~3% of the wild species genome and no recombinant consistently recovered the IP parental phenotype. The 11 introgressions were dissected into small combinations in segregating recombinant populations. Based on these analyses two QTL for Brix content were identified, accounting for the effect of increased Brix in the IP line. Scientific and agricultural implications: SlGLK2 sequence variation in heirloom tomato varieties has been identified and can be used to breed for differences in SlGLK2 expression and possibly in the green striped fruit phenotype. Two QTL for Brix content have been identified in the S. chmielewskiparental line and these can be used for increasing soluble solids contents in breeding programs.
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Lundgren, Jonathan, Moshe Coll, and James Harwood. Biological control of cereal aphids in wheat: Implications of alternative foods and intraguild predation. United States Department of Agriculture, 2014. http://dx.doi.org/10.32747/2014.7699858.bard.
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The overall objective of this proposal is to understand how realistic strategies for incorporating alternative foods into wheat fields affect the intraguild (IG) interactions of omnivorous and carnivorous predators and their efficacy as biological control agents. Cereal aphids are a primary pest of wheat throughout much of the world. Naturally occurring predator communities consume large quantities of cereal aphids in wheat, and are partitioned into aphid specialists and omnivores. Within wheat fields, the relative abilities of omnivorous and carnivorous predators to reduce cereal aphids depend heavily on the availability, distribution and type of alternative foods (alternative prey, sugar, and pollen), and on the intensity and direction of IG predation events within this community. A series of eight synergistic experiments, carefully crafted to accomplish objectives while accounting for regional production practices, will be conducted to explore how cover crops (US, where large fields preclude effective use of field margins) and field margins (IS, where cover crops are not feasible) as sources of alternative foods affect the IG interactions of predators and their efficacy as biological control agents. These objectives are: 1. Determine the mechanisms whereby the availability of alternative prey and plant-provided resources affect pest suppression by omnivorous and carnivorous generalist predators; 2. Characterize the intensity of IGP within generalist predator communities of wheat systems and assess the impact of these interactions on cereal aphid predation; and 3. Evaluate how spatial patterns in the availability of non-prey resources and IGP affect predation on cereal aphids by generalist predator communities. To accomplish these goals, novel tools, including molecular and biochemical gut content analysis and geospatial analysis, will be coupled with traditional techniques used to monitor and manipulate insect populations and predator efficacy. Our approach will manipulate key alternative foods and IG prey to determine how these individual interactions contribute to the ability of predators to suppress cereal aphids within systems where cover crop and field margin management strategies are evaluated in production scale plots. Using these strategies, the proposed project will not only provide cost-effective and realistic solutions for pest management issues faced by IS and US producers, but also will provide a better understanding of how spatial dispersion, IG predation, and the availability of alternative foods contribute to biological control by omnivores and carnivores within agroecosystems. By reducing the reliance of wheat producers on insecticides, this proposal will address the BARD priorities of increasing the efficiency of agricultural production and protecting plants against biotic sources of stress in an environmentally friendly and sustainable manner.