Bulletin trimestriel de la Société d'agriculture de Joigny

1935/07 (A96,N493)-1935/09 (DD).

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.

Tracing the Origin and Spread of Agriculture in Europe

The origins of early farming and its spread to Europe have been the subject of major interest for some time. The main controversy today is over the nature of the Neolithic transition in Europe: the extent to which the spread was, for the most part, indigenous and animated by imitatio (cultural diffusion) or else was driven by an influx of dispersing populations (demic diffusion). We analyze the spatiotemporal dynamics of the transition using radiocarbon dates from 735 early Neolithic sites in Europe, the Near East, and Anatolia. We compute great-circle and shortest-path distances from each site to 35 possible agricultural centers of origin—ten are based on early sites in the Middle East and 25 arehypothetical locations set at 58 latitude/longitude intervals. We perform a linear fit of distance versus age (and viceversa) for each center. For certain centers, high correlation coefficients (R . 0.8) are obtained. This implies that a steady rate or speed is a good overall approximation for this historical development. The average rate of the Neolithic spread over Europe is 0.6–1.3 km/y (95% confidence interval). This is consistent with the prediction of demic diffusion(0.6–1.1 km/y). An interpolative map of correlation coefficients, obtained by using shortest-path distances, shows thatthe origins of agriculture were most likely to have occurred in the northern Levantine/Mesopotamian area

Computational modeling for irrigated agriculture planning. Part I: general description and linear programming

Linear programming models are effective tools to support initial or periodic planning of agricultural enterprises, requiring, however, technical coefficients that can be determined using computer simulation models. This paper, presented in two parts, deals with the development, application and tests of a methodology and of a computational modeling tool to support planning of irrigated agriculture activities. Part I aimed at the development and application, including sensitivity analysis, of a multiyear linear programming model to optimize the financial return and water use, at farm level for Jaíba irrigation scheme, Minas Gerais State, Brazil, using data on crop irrigation requirement and yield, obtained from previous simulation with MCID model. The linear programming model outputted a crop pattern to which a maximum total net present value of R$ 372,723.00 for the four years period, was obtained. Constraints on monthly water availability, labor, land and production were critical in the optimal solution. In relation to the water use optimization, it was verified that an expressive reductions on the irrigation requirements may be achieved by small reductions on the maximum total net present value.

Computational modeling for irrigated agriculture planning. Part II: risk analysis

Techniques of evaluation of risks coming from inherent uncertainties to the agricultural activity should accompany planning studies. The risk analysis should be carried out by risk simulation using techniques as the Monte Carlo method. This study was carried out to develop a computer program so-called P-RISCO for the application of risky simulations on linear programming models, to apply to a case study, as well to test the results comparatively to the @RISK program. In the risk analysis it was observed that the average of the output variable total net present value, U, was considerably lower than the maximum U value obtained from the linear programming model. It was also verified that the enterprise will be front to expressive risk of shortage of water in the month of April, what doesn't happen for the cropping pattern obtained by the minimization of the irrigation requirement in the months of April in the four years. The scenario analysis indicated that the sale price of the passion fruit crop exercises expressive influence on the financial performance of the enterprise. In the comparative analysis it was verified the equivalence of P-RISCO and @RISK programs in the execution of the risk simulation for the considered scenario.

Integrating professional education, research and extensionin irrigated agriculture technology centers

With the objective to stimulate the use of irrigation and the electric energy fee reduction during night time program granted by the 2004 Federal law, the Government of the state of Paraná, Brazil launched the Night Irrigation Program - NPI. Beyond this discount, the farmer that adheres to NPI will get additional benefits, as completion of the electric grid without cost, subsidized financing of equipment, technical assistance, support with environmental farm compliance, and the possibility of replacing the entire pump energy matrix. As part of the NPI strategy of action, installation of learning centers for irrigation technology was planned in agricultural schools, thus contributing both to improve technical professional training in agriculture, and for the dissemination of knowledge in irrigated agriculture, in order to increase agricultural productivity.

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.

Precision agriculture in Australia: present status and recent developments

A brief account of the present status of Precision Agriculture (PA) in Australia is presented, and areas of opportunity in the grains, sugar and wine industries are identified. In particular, these relate to the use of spatially-distributed experimentation to fine-tune management so as to achieve production efficiencies, reduced risk of environmental impact and enhanced food security, and the management of crop quality through selective harvesting and product streaming. The latter may be an important avenue by which farmers can take a more active role in the off-farm part of agricultural value chains. The important role of grower groups in facilitating PA adoption is also discussed.

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.

A multicriteria model to assess tractors used in family agriculture

In recent years, public policy has been offering subsidized credit for machine purchase to family farmers. However, there is no methodological procedure to select a suitable tractor for these farmers' situation. In this way, we aimed to develop a selection model for smallholder farmers from Pelotas city region in the state of Rio Grande do Sul. Building a multicriteria model to aid decisions is divided into three main stages: structuring stage (identifying stakeholders, decisional context and model creation), evaluation stage (stakeholder preference quantification) and recommendation stage (choice selection). The Multicriteria method is able to identify and value the criteria used in tractor selection by regional family farmers. Six main evaluation areas were identified: operational cost (weight 0.20), purchase cost (weight 0.22), maintainability (weight 0.10), tractor capacity (weight 0.26), ergonomics (weight 0.14) and safety (weight 0.08). The best-rated tractor model (14.7 kW rated power) also was the one purchased by 53.3% of local families.

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Residual activity of herbicides used in soybean agriculture on grain sorghum crop succession

The sorghum is a kind of prominence before the cultures used in succession in the Brazil. However, little information concerning the effects of residual activity of herbicides on the crop in this region are known. The objective of this study was to evaluate the residual activity of herbicides used in weed management in soybeans as well as check their effects on grain sorghum grown in succession. For the field experiment, we used a randomized block design with four replications. Eight herbicide treatments were evaluated: imazaquin (0,161 kg ha-1), diclosulam (0,035 kg ha-1), sulfentrazone (0,600 kg ha-1) and flumioxazin (0,05 kg ha-1) in applications made before emergency and chlorimuron-ethyl (0,015 kg ha-1), imazethapyr (0,060 kg ha-1), imazethapyr (0,100 kg ha-1) and fomesafen (0,250 kg ha-1) applied post-emergence soybean (V3 stadium, 18 DAE), and a control without herbicide application. The grain sorghum (cv. AG-1040) was sown after the harvest of soybeans. The residual activity of these herbicides was determined by bioassay, using the same sorghum cultivars evaluated in the field during the period from 0 to 200days after application the treatments. The sorghum crop showed high sensitivity to residual activity of the herbicide sulfentrazone, diclosulam and imazethapyr dose of 0,100 kg ha-1, even when grown after soybean harvest. Furthermore, the residual activity of sulfentrazone exceeded the range of assessment of bioassay, and more than 200 days.