Bulletin trimestriel de la Société d'agriculture de Joigny

1909/03.

Bulletin trimestriel de la Société d'agriculture de Joigny

1933/07 (A94,N485)-1933/09.

Bulletin trimestriel de la Société d'agriculture de Joigny

1911/02.

Bulletin trimestriel de la Société d'agriculture de Joigny

1912/10.

Bulletin trimestriel de la Société d'agriculture de Joigny

1873/04 (N98)-1873/06.

Bulletin trimestriel de la Société d'agriculture de Joigny

1910/10.

Bulletin trimestriel de la Société d'agriculture de Joigny

1936/10 (A97,N498)-1936/12.

Bulletin trimestriel de la Société d'agriculture de Joigny

1907/03.

Bulletin trimestriel de la Société d'agriculture de Joigny

1912/06.

Bulletin trimestriel de la Société d'agriculture de Joigny

1879/01 (N113)-1879/06.

Bulletin trimestriel de la Société d'agriculture de Joigny

1870/04 (N86)-1870/12 (N88).

Bulletin trimestriel de la Société d'agriculture de Joigny

1907/12.

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