905 resultados para federal income tax


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A survey was conducted in 3000 fishermen households surrounding 54 wetlands (Beels) of Assam. The fish diversity of the wetlands has been decreasing during the last few years due to some extrinsic and intrinsic factors. The total number of fish species recorded so far during the present study is 67 belonging to 21 families. Cyprinidae is the most dominant family represented by major group species (8), intermediate group species (3) and minor group species (12) of high commercial value. Among these three groups, the diversity of fish species is higher in the minor group fish. The present paper deals with the economic condition of the fishermen who mainly fish in the wetlands. The economic condition of the fishermen community is found very poor. The income of fishermen varies from Rs. 4.478 to Rs.7,484 per annum. A regression analysis shows that the income of fishermen is not dependent alone on the fish production but it is exclusively dependent on the value of the fish catch. All the three groups (in terms of value) have significant influence at 10.00% confidence level. But analysis of β shows that the intermediate fish group exhibits the highest influence on the variation of the fishermen income followed by minor and major group respectively.

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The study was designed to determine the costs, returns and relative profitability of pond fish and nursery fish production. In order to attain this objective, a total of 70 producers: 35 producing pond fish and 35 producing nursery fish were selected on the basis of purposive random sampling technique from 6 villages under two Upazilas (Sujanagar and Santhia) of Pabna district. It was estimated that per hectare per year gross cost of pond fish production was Tk 65,918 while gross return and net return were Tk 91,707 and Tk 25,789 respectively. Per hectare per year gross cost of nursery fish production was Tk 87,489 while gross return and net return were Tk 1,39,272 and Tk 51,783 respectively. The findings revealed that nursery fish production was more profitable than pond fish production. Cobb-Douglas production function was applied to realize the specific effect of the factors on pond fish and nursery fish production. It was observed that most of the included variables had significant impact on pond fish and nursery fish production. Out of five variables included in the function, all the variables had positive impact on return from pond fish production but stock value of pond, material cost and pond area had positive impact on return from nursery fish production.

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Freshwater giant prawn, Macrobrachium rosenbergii fry produced during late season can not withstand low temperature thus the prawn culture programme during winter is hampered. To overcome this problem, late season (August-September) prawn juveniles (0.9-6.8 g) were stocked at a density of 1.43 to 3.57/square meter in 350-476 square-meter ponds in Pabna and Mymensingh districts during October 2000 and cultured till May 2001. Monthly average water temperature during the winter months (December-February) varied from 16 to 22 °C and gradually increased to 32 °C in May. The prawn fry showed fast growth rate and attained an average weight of 60-70 g within eight months including three winter months. Growth compensation was observed during summer months. Survival rate was 60-79%. After extrapolation of the present growth rate more than 1,600 kg/ha production can be achieved in better-managed ponds. Extrapolated cost of production was Tk. 268,000 and 200,000 Tk./ha in two best ponds, sale value was Tk. 644,9146 [sic] and 528,466 and gross profit was Tk. 376,000-410,000, suggesting a higher economic feasibility of farming freshwater prawn with over-wintered juveniles.

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软件成本估算领域经过四十余年的发展,涌现出一大批估算理论与方法,但都没有在现实环境中的软件企业中得到广泛应用,在项目早期进行软件成本估算仍旧是一件非常难的任务。由于估算模型的复杂性,缺乏相关的自动化的支撑工具及在现实软件企业中进行成本估算的应用研究是造成这一局面的一个重要原因。 本文从解决现实估算问题出发,提出了基于支撑工具的软件成本估算应用的具体框架。使用专家知识初始化模型,收集历史数据进行模型校准,并使用jack-knife交叉验证对模型进行精度分析。在建立可接受的模型后,收集待估算项目规模和成本因子数据,基于集成成本建模与估算(InCoME)方法,提供COCOMO、类比、回归等多种估算方法的支持。估算结果结合不确定性分析和风险分析,给项目计划和决策提供参考。成本估算应用框架形成一套完整和规范的流程,是一个现实可行的软件成本估算的解决方案。本文的另一贡献在于定制开发此应用框架的支撑工具,即集成成本建模与估算工具。在分析调研主流的软件成本估算工具的基础上,为配合估算应用框架,使用eclipse RCP和关系数据库,开发出层次清晰、可扩展性强、可维护性高、易升级易部署、界面友好的支撑工具。我们将基于支撑工具的软件成本估算应用框架应用于现实中的软件企业进行经验研究,经验研究结果表明,企业的软件成本估算得到了明显改善,支撑工具也被很好的接受。