An analysis of the accounting principles applied by the European Farm Accountancy Data Network

In spite of its relative importance in the economy of many countriesand its growing interrelationships with other sectors, agriculture has traditionally been excluded from accounting standards. Nevertheless, to support its Common Agricultural Policy, for years the European Commission has been making an effort to obtain standardized information on the financial performance and condition of farms. Through the Farm Accountancy Data Network (FADN), every year data are gathered from a rotating sample of 60.000 professional farms across all member states. FADN data collection is not structured as an accounting cycle but as an extensive questionnaire. This questionnaire refers to assets, liabilities, revenues and expenses, and seems to try to obtain a "true and fair view" of the financial performance and condition of the farms it surveys. However, the definitions used in the questionnaire and the way data is aggregated often appear flawed from an accounting perspective. The objective of this paper is to contrast the accounting principles implicit in the FADN questionnaire with generally accepted accounting principles, particularly those found in the IVth Directive of the European Union, on the one hand, and those recently proposed by the International Accounting Standards Committee’s Steering Committeeon Agriculture in its Draft Statement of Principles, on the other hand. There are two reasons why this is useful. First, it allows to make suggestions how the information provided by FADN could be more in accordance with the accepted accounting framework, and become a more valuable tool for policy makers, farmers, and other stakeholders. Second, it helps assessing the suitability of FADN to become the starting point for a European accounting standard on agriculture.

New opportunities for farm accounting

There is a gap between the importance given to accounting and the low level of bookkeeping and accounting practice in the agricultural sector. Current general accounting rules do not adapt very well to the particularities of farming and are difficult and expensive to implement. The Farm Accountancy Data Network (FADN) and IASC's Proposed International Accounting Standard on Agriculture (PIASA) could be key elements to improve the use of accounting in European farms. The PIASA provides a strong conceptual framework but might need further instruments for its implementation in practice. FADN is an experienced network that has elaborated very detailed farm accounting procedures. Empirical data indicate that current FADN reports are already considered useful by farmers for different purposes. Some changes in the FADN procedures are suggested, while some aspects of FADN are worthwhile for the future IAS on agriculture.

Fresh News, Spring 2007

A newsletter produced by Iowa Department of Agriculture and Land Stewardship, all about the Farmers Markets in Iowa.

Evaluation of Remediation Recommendations: Stakeholder Workshop 3 Ribeira Seca - Cape Verde

In Cape Verde, the low soil cover and inadequate practices on rain fed agricultural lands constitute major problems related to desertification. To the fragility of the land associates severe water erosion, causing tons of land to be washed away from the fields every year during the rainy season. Therefore, the aim in the scope of combating desertification is to provide a certain degree of permanent soil cover to serve as shield for the impact of rain. During the selection workshop several technologies, all related to vegetative cover either as strips or surface cover were discussed. Only two technologies were selected: vegetation strip with pigeon pea and afforestation with fruit trees.  Technology 1: Pigeon pea (cajanus cajan) barriers/strips. It consists in planting seeds of pigeon pea, a leguminous perennial shrub that has dual purpose of protecting the soil and feed people. It is planted in association with maize crop. After the maize is harvested, the soil remains with some degree of cover. Though the objective was to plant as strip barriers, six meters apart, most farmers planted it as surface cover.  Technology 2: Afforestation with fruit trees. It consists in the plantation of different fruit tree species in humid areas to provide both soil cover and feed for farmers. Since fruit trees require several years to provide effective cover, and though it was implemented in some areas, it was not evaluated during the project’s period.

Evaluation of Remediation Recommendations: Stakeholder Workshop 3 Ribeira Seca - Cape Verde

In Cape Verde, the low soil cover and inadequate practices on rain fed agricultural lands constitute major problems related to desertification. To the fragility of the land associates severe water erosion, causing tons of land to be washed away from the fields every year during the rainy season. Therefore, the aim in the scope of combating desertification is to provide a certain degree of permanent soil cover to serve as shield for the impact of rain. During the selection workshop several technologies, all related to vegetative cover either as strips or surface cover were discussed. Only two technologies were selected: vegetation strip with pigeon pea and afforestation with fruit trees.  Technology 1: Pigeon pea (cajanus cajan) barriers/strips. It consists in planting seeds of pigeon pea, a leguminous perennial shrub that has dual purpose of protecting the soil and feed people. It is planted in association with maize crop. After the maize is harvested, the soil remains with some degree of cover. Though the objective was to plant as strip barriers, six meters apart, most farmers planted it as surface cover.  Technology 2: Afforestation with fruit trees. It consists in the plantation of different fruit tree species in humid areas to provide both soil cover and feed for farmers. Since fruit trees require several years to provide effective cover, and though it was implemented in some areas, it was not evaluated during the project’s period.

Hidraulica Agricola e Desenvolvimento Rural - Estudos e Projetos - Relatorio Detalhado Integrador e Critico da Actividades Profissional

on agricultural hydraulics and rural development has been the main activity of the author in the last two decades. A large part of the professional career was devoted to studies and design of hydraulic infrastructures for the establishment of irrigation in Portugal. The recent years of his professional career focused on the internationalization of consulting services by drafting general plans, technical advises, design projects, training and specialized technical assistance to farmers and technicians. Angola and Cape Verde have been the stage of action. The present document was written with two main objectives: to obtain a Master of Science degree and to share with the community some relevant aspects of author’s work experience. The document was structured to emphasize three major units: the agricultural hydraulics, rural development and studies and projects. For these units were selected groups of activities considered relevant to the author's career: Alqueva Multi-Purpose Scheme, Rehabilitation and Modernization of Hydro-agricultural Schemes, Other Studies and Projects, Master Plans and Reports and Agriculture and Rural Development. In every activity is highlighted the aspects considered most important and which reflect the author's experience.

Segurança Alimentar em Cabo Verde - Estudo de Caso no Concelho de Ribeira Grande - Ilha de Santo Antão

Cabo Verde é largamente dependente do exterior no que diz respeito a alimentos. A produção local é escassa, mas relevante para a segurança alimentar. A presente dissertação tem como objectivo estudar o papel que a produção agrícola, designadamente a produção de hortícolas, a de sequeiro e a de cana-de-açúcar, tem na geração de rendimentos, na segurança alimentar e na melhoria da qualidade de vida das famílias. Foi realizado um estudo de caso no concelho de Ribeira Grande, ilha de Santo Antão. Foram efectuados 105 inquéritos nas localidades de Ribeirão e Garça de Cima, distribuídos igualmente pelos diferentes produtores agrícolas. Verificou-se que os produtores de cana-de-açúcar apresentam um rendimento médio anual superior aos de hortícolas e aos de sequeiro (402154, 337602 e 259764 ECV, respectivamente). Em termos de indicadores de qualidade de vida as famílias produtoras de hortícolas e as de cana-de-açúcar apresentam resultados similares, superiores aos das produtoras em sequeiro. Quanto a alimentação, as diferenças não são relevantes. Os horticultores apresentam um consumo calórico de 2959,71, os produtores de sequeiro 2926,65 e os de cana-de-açúcar 2888,86 kcal/EH/d. Relativamente ao consumo proteico, os horticultores apresentam um consumo de 103,12, os produtores de sequeiro 97,23 e os de cana-de-açúcar 92,05 g/EH/d.

Protecting our bridges for the future, April 2006

Changes in agriculture operations over the past 35 years are having a dramatic impact on Iowa’s roads and bridges. The average size of an Iowa farm has increased to 352 acres in 2003, compared to 237 acres in 1970. Modern agricultural practices have also produced higher yields per acre, which means more grain to haul to market. In order to increase efficiency, farmers are beginning to use larger capacity wagons hauling more bushels per trip to the elevator, and using much heavier equipment in their farming operations. This trend is stressing Iowa bridges beyond the current capabilities to maintain them.

Methamphetamine Inhibitor: Calcium Nitrate– What You Need to Know, 2006

Iowa agriculture depends on anhydrous ammonia as a low-cost form of nitrogen fertilizer on 61 percent of Iowa’s 12.4 million acres of corn. Now we find a threat to that source of nutrient—the theft of anhydrous ammonia for use in making a powerful, illegal narcotic called methamphetamine. Naturally, the fertilizer industry is outraged by the illegal and illicit use of our products. We want to play a role in preventing abuse in the future. By raising awareness, knowing how to respond and using the Meth Inhibitor, fertilizer dealers can assist law enforcement in combating this illicit use of a product important to Iowa farmers.

Green manure in coffee systems in the region of Zona da Mata, Minas Gerais: characteristics and kinetics of carbon and nitrogen mineralization

The use of green manure may contribute to reduce soil erosion and increase the soil organic matter content and N availability in coffee plantations in the Zona da Mata, State of Minas Gerais, in Southeastern Brazil. The potential of four legumes (A. pintoi, C. mucunoides, S. aterrimum and S. guianensis) to produce above-ground biomass, accumulate nutrients and mineralize N was studied in two coffee plantations of subsistence farmers under different climate conditions. The biomass production of C. mucunoides was influenced by the shade of the coffee plantation. C. mucunoides tended to mineralize more N than the other legumes due to the low polyphenol content and polyphenol/N ratio. In the first year, the crop establishment of A. pintoi in the area took longer than of the other legumes, resulting in lower biomass production and N2 fixation. In the long term, cellulose was the main factor controlling N mineralization. The biochemical characteristics, nutrient accumulation and biomass production of the legumes were greatly influenced by the altitude and position of the area relative to the sun.

Soil phosphorus fractions in sandy soils amended with cattle manure for long periods

Phosphorus fractions were determined in soil samples from areas fertilized or not with farmyard cattle manure (FYM) and in samples of FYM used in the semi-arid region of Paraiba state, Brazil. Soil samples were taken from the 0-20; 20-40 and 40-60 cm layers of 18 cultivated areas, which, according to interviews with farmers, had been treated with 12 to 20 t ha-1 FYM annually, for the past 2 to 40 years. Soil samples were also collected from four unfertilized pasture areas as controls. Phosphorus in the soil samples was sequentially extracted with water (Pw), resin (Pres), NaHCO3 (Pi bic and Po bic), NaOH (Pi hid and Po hid), H2SO4 (Pacid) and, finally, by digestion with H2SO4/H2O2 (Presd). Nine FYM samples were extracted with water, resin, Mehlich-1, H2SO4, NaOH or digestion with H2SO4/H2O2, not sequentially, and the extracts analyzed for P. The sampled areas had homogeneous, sandy and P-deficient soils; increases in total soil P (Pt) above the mean value of the control areas (up to 274 mg kg-1 in the 0-20 cm layer of the most P-enriched samples) were therefore attributed to FYM applications, which was the only external P input in the region. Regression analysis was used to study the relationship between soil P fractions and Pt. The Pacid fraction, related to Ca-P forms, showed the greatest increases (p < 0.01) as a result of FYM applications, rising from 8.4 mg kg-1 in a non-fertilized sample to 43.8 mg kg-1 in the sample with the highest Pt content. The sum of Pw, Pres and Pi bic, considered as labile P, showed comparable increases with Pacid, while Pi hid showed the smallest increase due to FYM applications. Organic P forms also increased, more so the fraction Po hid, considered less labile, than the more labile one, Po bic. The residual P fraction was practically half of Pt, independently of the Pt value. Increases in labile P, Pacid and organic P were justified by the high average concentration of Pw (36 %), Pacid (34 %), and Po hid (30 %) in the FYM. Significant changes in the proportion of P forms among soil layers indicated the downward movement of P in organic forms.

Environmental and agricultural benefits of a management system designed for sandy loam soils of the humid tropics

A sustainable management of soils with low natural fertility on family farms in the humid tropics is a great challenge and overcoming it would be an enormous benefit for the environment and the farmers. The objective of this study was to assess the environmental and agronomic benefits of alley cropping, based on the evaluation of C sequestration, soil quality indicators, and corn yields. Combinations of four legumes were used in alley cropping systems in the following treatments: Clitoria fairchildiana + Cajanus cajan; Acacia mangium + Cajanus cajan; Leucaena leucocephala + Cajanus cajan; Clitoria fairchildiana + Leucaena leucocephala; Leucaena leucocephala + Acacia mangium and a control. Corn was used as a cash crop. The C content was determined in the different compartments of soil organic matter, CEC, available P, base saturation, percentage of water saturation, the period of the root hospitality factor below the critical level and corn yield. It was concluded that alley cropping could substitute the slash and burn system in the humid tropics. The main environmental benefit of alley cropping is the maintenance of a dynamic equilibrium between C input and output that could sustain up to 10 Mg ha-1 of C in the litter layer, decreasing atmospheric CO2 levels. Alley cropping is also beneficial from the agricultural point of view, because it increases base saturation and decreases physical resistance to root penetration in the soil layer 0 - 10 cm, which ensures the increase and sustainability of corn yield.

Nitrate and ammonium in soil solution in tobacco management systems

Tobacco farmers of southern Brazil use high levels of fertilizers, without considering soil and environmental attributes, posing great risk to water resources degradation. The objective of this study was to monitor nitrate and ammonium concentrations in the soil solution of an Entisol in and below the root zone of tobacco under conventional tillage (CT), minimum tillage (MT) and no-tillage (NT). The study was conducted in the small-watershed Arroio Lino, in Agudo, State of Rio Grande do Sul, Brazil. A base fertilization of 850 kg ha-1 of 10-18-24 and topdressing of 400 kg ha-1 of 14-0-14 NPK fertilizer were applied. The soil solution was sampled during the crop cycle with a tension lysimeter equipped with a porous ceramic cup. Ammonium and nitrate concentrations were analyzed by the distillation and titration method. Nitrate concentrations, ranging from 8 to 226 mg L-1, were highest after initial fertilization and decreased during the crop cycle. The average nitrate (N-NO3-) concentration in the root zone was 75 in NT, 95 in MT, and 49 mg L-1 in CT. Below the root zone, the average nitrate concentration was 58 under NT, 108 under MT and 36 mg L-1 under CT. The nitrate and ammonium concentrations did not differ significantly in the management systems. However, the nitrate concentrations measured represent a contamination risk to groundwater of the watershed. The ammonium concentration (N-NH4+) decreased over time in all management systems, possibly as a result of the nitrification process and root uptake of part of the ammonium by the growing plants.

Computer-assisted cartography using topographic properties: precision and accuracy of local soil maps in central Mexico

Map units directly related to properties of soil-landscape are generated by local soil classes. Therefore to take into consideration the knowledge of farmers is essential to automate the procedure. The aim of this study was to map local soil classes by computer-assisted cartography (CAC), using several combinations of topographic properties produced by GIS (digital elevation model, aspect, slope, and profile curvature). A decision tree was used to find the number of topographic properties required for digital cartography of the local soil classes. The maps produced were evaluated based on the attributes of map quality defined as precision and accuracy of the CAC-based maps. The evaluation was carried out in Central Mexico using three maps of local soil classes with contrasting landscape and climatic conditions (desert, temperate, and tropical). In the three areas the precision (56 %) of the CAC maps based on elevation as topographical feature was higher than when based on slope, aspect and profile curvature. The accuracy of the maps (boundary locations) was however low (33 %), in other words, further research is required to improve this indicator.

Use of the swat model for hydro-sedimentologic simulation in a small rural watershed

Mathematical models have great potential to support land use planning, with the goal of improving water and land quality. Before using a model, however, the model must demonstrate that it can correctly simulate the hydrological and erosive processes of a given site. The SWAT model (Soil and Water Assessment Tool) was developed in the United States to evaluate the effects of conservation agriculture on hydrological processes and water quality at the watershed scale. This model was initially proposed for use without calibration, which would eliminate the need for measured hydro-sedimentologic data. In this study, the SWAT model was evaluated in a small rural watershed (1.19 km²) located on the basalt slopes of the state of Rio Grande do Sul in southern Brazil, where farmers have been using cover crops associated with minimum tillage to control soil erosion. Values simulated by the model were compared with measured hydro-sedimentological data. Results for surface and total runoff on a daily basis were considered unsatisfactory (Nash-Sutcliffe efficiency coefficient - NSE < 0.5). However simulation results on monthly and annual scales were significantly better. With regard to the erosion process, the simulated sediment yields for all years of the study were unsatisfactory in comparison with the observed values on a daily and monthly basis (NSE values < -6), and overestimated the annual sediment yield by more than 100 %.