RP97-43 Tax Planning When Buying or Selling a Farm

If you're like most farmers, one of your key goals is to maximize after-tax earnings. The more money left over after you've paid your farm bills land your taxes, the more you and your family will have to spend. You can increase thos enet earnings in sveral ways: by increasing production, by decreasing cost of supplies oer by finding a way to get more for your produce. But there's another way to increase your after-tax earnings. One that many farmers oculd afford to spen dmore time on: decreasing taxes. The key to avoiding unnecessary taxes is tax planning. This publication will help you do just that: plan for the future.

SELLING BIRD CONTROL

The remarks that I have prepared deal with direct contacts selling pest and bird control programs. I am going to limit my remarks to what I feel are the more important aspects of selling Bird Control. I think it is safe to say that one of the most difficult aspects of selling for most sales personnel is prospecting, that is, finding accounts to call on. Our sales personnel have to more or less come up with their own leads. They have to find out who to contact once they get there. I have found that the best prospect most of us have for selling Bird Control accounts are our present pest control accounts. Generally speaking, we try to main¬tain contact with our applicators in the field, who are in these accounts every day, asking them if there are any of their accounts that are having bird control problems. Another method of finding potential accounts, is driving around looking. It is more difficult to drive around and look for rat and/or roach problems, but generally speaking if a building or some type of business has a bird problem, it is fairly easy to locate. Another thing we can do is call on specific accounts. There are generally cer¬tain accounts that just by the manufacturing process do attract birds, for example: food plants, mills, beet plants, grain elevators, food processors, and so on. Other type operations which lend themselves to bird problems are industrial plants because of the super-structure (physical plant) that they have. Sub-stations and power plants are very attractive to birds. Some other situations that should be checked for bird problems are lumber yards and contractors' storage buildings. After deciding on a contact we get into what I call my basic four. There are four basic things that I try to impress upon our personnel to keep in mind when they go in to make a contact. The first one is the interview or actually making the contact so that you get an opportunity to have the interview, either calling for an appointment or making a "cold" call. The second one is closing for the survey. The third one is making the survey and preparing a proposal. The fourth and last one is the proposal presentation and closing of the sale. An additional item which would make a basic five is after you make the sale don't forget to follow up on the sale.

RB31-258 The Contribution fo Nebraska Farm Women to Family Income Through Poultry and Dairy Products

This investigation was made in 1929-1930 for the purpose of studying the activities of Nebraska farm women in the raising of poultry and in the care of dairy products, to discover whether or not such activities resulted in a contribution to the family income. With this in view, a group of women were asked to keep records for one year (from April 1, 1929 to March 31, 1930) of the value and amount of dairy and poultry products sold or used, of all expense incurred in production, and of the time spent both by the homemaker herself and by all other members of the household, in the production and sale of dairy and poultry products. When this study was outlined it was intended to cover only actual cash addition to the family income. This, however, did not prove to be feasible, as a considerable portion of the contribution to the family income was in the form of dairy and poultry products used at home.

Honors, Inc.

Academics across the country are having an allergic reaction to the corporate model of operation being adopted by many universities. Terms like branding, collateral materials, budget controls, marketing strategies, and outcomes are causing a panic among faculty who believe that a customer satisfaction approach to higher education is anti-intellectual and that it leads to grade inflation, teaching toward evaluations, and learning as product, not process. Honors programs in particular, often the standard bearers of undergraduate academic standards, are being asked to market themselves not only to the top prospective students, but also to the university administration at large. Honors is frequently the default focus group expected to show the rest of the university programs and departments ‘How it is done,’ or rather, ‘How it is done according to standard.’ By ‘it,’ of course, I mean marketing our curriculum, selling our program, and branding our product.

Comparison of the Fuel Needed to Transport Plastic Recyclables Verses Aluminum Recyclables from Yellowstone National Park

Research has provided no definitive answers on whether PET plastic bottles or aluminum cans are a more environmentally sustainable choice as soda containers. This paper researches the fuel used in recycling each of these materials from Yellowstone National Park to processing locations. The data is used to determine which of these alternatives use less fuel in this process. It was found that plastics use more fuel when transported from Yellowstone National Park to the processing center. Aluminum uses less fuel per ton to transport from Yellowstone to the processing center. The conclusions from this research may have implications on which material would be advised to use in selling soda in Yellowstone National Park.

Parasites and Diseases of Mullets (Mugilidae)

The following treatment of parasites, diseases and conditions affecting mullet hopefully serves several functions. It acquaints someone involved in rearing mullets with problems he can face and topics he should investigate. We cannot go into extensive illustrative detail on every species or group, but do provide a listing of most parasites reported or known from mullet and some pertinent general information on them. Because of these enumerations, the paper should also act as a review for anyone interested in mullet parasites or the use of such parasites as indicators about a mullet's diet and migratory behavior. Unfortunately, limited space prohibits us from presenting all the references used. The paper also deals with the public health aspects of eating or selling mullet, whether the product is to be raw, cooked, salted or smoked.