Accounting information and the prediction of farm viability

Until recently farm management made little use of accounting and agriculture has been largely excluded from the scope of accounting standards. This article examines the current use of accounting in agriculture and points theneed to establish accounting standards for agriculture. Empirical evidence shows that accounting can make a significant contribution to agricultural management and farm viability and could also be important for other agents involved in agricultural decision making. Existing literature on failureprediction models and farm viability prediction studies provide the starting point for our research, in which two dichotomous logit models were applied to subsamples of viable and unviable farms in Catalonia, Spain. The firstmodel considered only non-financial variables, while the other also considered financial ones. When accounting variables were added to the model, a significant reduction in deviance was observed.

Desarrollo de una matriz empleo-exposición (MEE) para describir la exposición de los trabajadores a plaguicidas en España (1996-2005)

Introducción: En 2005 se consumían en España más de 100.000 toneladas/año de plaguicidas, en actividades tan diversas como la agricultura y la ganadería o el tratamiento de la madera y la gestión de plagas estructurales. A pesar de los demostrados efectos negativos de estas sustancias sobre la salud de las personas, existe muy poca información relativa a los niveles y la frecuencia de exposición de los trabajadores expuestos, así como de las ocupaciones más afectadas. Este trabajo tiene como objetivo recopilar la información disponible sobre exposición laboral a plaguicidas en España, en forma de una matriz empleo-exposición (MEE), un sistema de información que permite ordenar de forma sistemática la información más relevante sobre ocupaciones, agentes, prevalencia y nivel/intensidad de exposición en un determinado contexto (país, periodo, etc.).

La dona pagesa, l'oblidada de l'explotació familiar agrària: una aproximació a les comarques gironines

The 1982 Agrarian Census is used as the basis of a study of the role of farm wives in family farms in the province of Girona. In spite of the shortcomings of the Agrarian Census, outlined in the first part of the article, this census is the most reliable and detailed source available to identify and evaluate the specific role and share of work of the different members on a family farm. The study clearly demonstrates, on the one hand, the deep-rooted cultural pattern of professional discrimination of farm wives, and, on the other hand, t6eir important role in agriculture, especially in the most dynamic farm units in Girona

Paisatge, poblament, cultura material i història de l'Ager Tarraconensis. Resultats i comparacions

Síntesi dels primers resultats del Projecte Ager Tarraconensis i de les aportacions al simposi, de les quals s’extreuen reflexions i coneixements nous sobre el tema de l’estudi entorn del conjunt de l’espai de la ciutat romana, del paisatge, tractat com un sistema. Les aportacions se centren en la varietat de les primeres estratègies de control romà del territori, de les tipologies i evolució dels establiments, dels aspectes econòmics i de la dinàmica del poblament. Tot plegat fa referència molt especialment al territori de Tarraco, per bé que es fan nombroses comparacions amb altres territoris de l’àrea catalana i saguntina i també d’altres províncies romanes. Tarraco es va perfilant com una ciutat amb un territorium molt productiu, no sols en agricultura, sinó també en indústries, producció tèxtil, explotacions de recursos minerals com les pedreres i el ferro, i amb un comerç molt actiu que la devia convertir en un port important de la Mediterrània occidental romana. La jerarquia dels hàbitats rurals també s’està demostrant més complexa gràcies al coneixement de noves aglomeracions. L’evolució posterior al període romà també ha entrat en discussió, especialment pel que fa a l’època islàmica, sobre la qual es discuteix si el camp va quedar poblat o despoblat, tema que resol en sentit positiu el diagrama pol·línic realitzat dins del marc del projecte.

Fair value versus historical cost-based valuation for biological assets: Predictability of financial information

There is an intense debate on the convenience of moving from historical cost (HC) toward the fair value (FV) principle. The debate and academic research is usually concerned with financial instruments, but the IAS 41 requirement of fair valuation for biological assets brings it into the agricultural domain. This paper performs an empirical study with a sample of Spanish farms valuing biological assets at HC and a sample applying FV, finding no significant differences between both valuation methods to assess future cash flows. However, most tests reveal more predictive power of future earnings under fair valuation of biological assets, which is not explained by differences in volatility of earnings and profitability. The study also evidences the existence of flawed HC accounting practices for biological assets in agriculture, which suggests scarce information content of this valuation method in the predominant small business units existing in the agricultural sector in advanced Western countries

Private micro-irrigation costs using reclaimed water

The cost of reusing water in micro-irrigation at the field level has not been studied in depth although the use of effluents in agriculture is a viable alternative in areas where water is scarce or there is intense competition for its use. The aim of the present study is to analyse the private costs of water reuse in micro-irrigation in an experimental plot. This analysis is intended to provide information about the decision a farmer would make when the choice to use conventional or reclaimed water is guided by cost criteria. The components of the total costs of different combinations of four types of filters and five emitters that can be installed in micro-irrigation systems using reclaimed water have been studied with the data obtained from an experimental plot in conditions similar to those of fruit orchards. Different scenarios that compared the costs of using conventional or reclaimed water in terms of water price and nutrient content were also studied. The results show that a proper combination of filters and emitters can save up to 33% in irrigation costs. Capital costs and maintenance costs were the most variable among the different combinations. Scenario analysis showed that the greater price of reclaimed water could be compensated by high nutrient contents, which would reduce fertilizer costs