Stories in Agriculture and Life Sciences, Spring 2010

Stories we hope will inform and inspire you. Stories about how the college is constantly striving to make new discoveries, encourage and educate students and serve Iowans. Stories of the people who make this college one of the premier institutions of agriculture and life sciences in the world.

Stories in Agriculture and Life Sciences, Fall 2011

Stories we hope will inform and inspire you. Stories about how the college is constantly striving to make new discoveries, encourage and educate students and serve Iowans. Stories of the people who make this college one of the premier institutions of agriculture and life sciences in the world.

Stories in Agriculture and Life Sciences, Spring 2011

Stories we hope will inform and inspire you. Stories about how the college is constantly striving to make new discoveries, encourage and educate students and serve Iowans. Stories of the people who make this college one of the premier institutions of agriculture and life sciences in the world.

Stories in Agriculture and Life Sciences, Fall 2012

Stories we hope will inform and inspire you. Stories about how the college is constantly striving to make new discoveries, encourage and educate students and serve Iowans. Stories of the people who make this college one of the premier institutions of agriculture and life sciences in the world.

Stories in Agriculture and Life Sciences, Fall 2013

Stories we hope will inform and inspire you. Stories about how the college is constantly striving to make new discoveries, encourage and educate students and serve Iowans. Stories of the people who make this college one of the premier institutions of agriculture and life sciences in the world.

Stories in Agriculture and Life Sciences, Spring 2013

Stories we hope will inform and inspire you. Stories about how the college is constantly striving to make new discoveries, encourage and educate students and serve Iowans. Stories of the people who make this college one of the premier institutions of agriculture and life sciences in the world.

Stories in Agriculture and Life Sciences, Fall 2014

Stories we hope will inform and inspire you. Stories about how the college is constantly striving to make new discoveries, encourage and educate students and serve Iowans. Stories of the people who make this college one of the premier institutions of agriculture and life sciences in the world.

Stories in Agriculture and Life Sciences, Spring 2014

Stories we hope will inform and inspire you. Stories about how the college is constantly striving to make new discoveries, encourage and educate students and serve Iowans. Stories of the people who make this college one of the premier institutions of agriculture and life sciences in the world.

A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation

Este estudio realiza un investigación empírica comparando las dificultades que se derivan de la utilización del valor razonable (VR) y del coste histórico (CH) en el sector agrícola. Se analiza también la fiabilidad de ambos métodos de valoración para la interpretación de la información y la toma de decisiones por parte de los agentes que actúan en el sector. Mediante un experimento realizado con estudiantes, agricultores y contables que operan en el sector agrícola, se halla que estos tienen más dificultades, cometen mayores errores e interpretan peor la información contable realizada a CH que la realizada a VR. Entrevistas en profundidad con agricultores y contables agrícolas desvelan prácticas contables defectuosas derivadas de la necesidad de aplicar el CH en el sector en España. Dadas las complejidades del cálculo del coste de los activos biológicos y el predominio de pequeñas explotaciones en el sector en los países occidentales avanzados, el estudio concluye que la contabilidad a VR constituye una mejoría de utilización y desarrollo de la contabilidad en el sector que la confeccionada a CH. Asimismo, el CH transmite una peor representación de la situación real de las explotaciones agrícolas.

The economic relevance of climate variables in agriculture: the case of Spain

We estimate how climate variables affect price and acreage of productive farmland using the Ricardian approach. Furthermore, we use our estimations to evaluate the joint effects of possible cli- mate changes within the time horizon of 2010 and 2050. Our results show that the price of rainfed land in Spain tends to increase but rainfed acreage decreases. On the other hand, the effect on irrigated farmland price and acreage presents some mixed results, however, in the long run the dominant pattern is clearly increasing for both prices and acreage.

The economic relevance of climate variables in agriculture: The case of Spain

We estimate the impact of the different climate variables on the value of Spanish farmland. We distinguish between irrigated and non-irrigated lands and use data on temperature, precipitations, physical and socioeconomic characteristics to measure these effects on farm prices and in the number of hectares of farmland. We conclude presenting the main results of our analysis, region by region, and examining the policies that could be more effective to prevent undesired effects.

A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost accounting for biological assets valuation

This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.

Management zones in agriculture acording to the soil and landscape variables

The study of spatial variability of soil and plants attributes, or precision agriculture, a technique that aims the rational use of natural resources, is expanding commercially in Brazil. Nevertheless, there is a lack of mathematical analysis that supports the correlation of these independent variables and their interactions with the productivity, identifying scientific standards technologically applicable. The aim of this study was to identify patterns of soil variability according to the eleven physical and seven chemical indicators in an agricultural area. It was used two multivariate techniques: the hierarchical cluster analysis (HCA) and the principal component analysis (PCA). According to the HCA, the area was divided into five management zones: zone 1 with 2.87ha, zone 2 with 0.8ha, zone 3 with 1.84ha, zone 4 with 1.33ha and zone 5 with 2.76ha. By the PCA, it was identified the most important variables within each zone: V% for the zone 1, CTC in the zone 2, levels of H+Al in the zone 4 and sand content and altitude in the zone 5. The zone 3 was classified as an intermediate zone with characteristics of all others. According to the results it is concluded that it is possible to separate into groups (management zones) samples with the same patterns of variability by the multivariate statistical techniques.

Use of penetrometers in agriculture: a review

Soil physical quality can be easily and quickly evaluated by using simple equipment to identify levels of soil compaction. Hence, it is necessary to know the variables responsible for changes in the soil penetration resistance (SPR). The aim of this review is to identify the main factors related to the various equipment used for assessing SPR as a soil physical quality indicator in agriculture. This literature review describes the different types of equipment used and its relationship with SPR. A wide range of procedures, devices, and equipments are available. Much of variability in SPR results is related to the equipment model, cone angle and diameter, and penetration rate. Usually, restrictions to root growth are correlated with SPR values above 2-3 MPa. However, comparisons of SPR values obtained under different soil moisture regimes in the same soil type have provided conflicting results of difficult interpretation. In order to minimize these problems, there is a need for standardization of measurement procedures and interpretation, and/or correction of SPR values according to a soil water content of reference.