Comparación socioeconómica de las empresas agrarias de producción ecológica y convencional en Aragón, España : Problemas y oportunidades

El trabajo presenta los problemas y oportunidades de la agricultura ecológica en Aragón, España. Con esta finalidad, se compara la agricultura ecológica con la convencional tanto en los aspectos socioeconómicos como medioambientales. Como base de esta comparativa, se presentan algunos de los principios básicos de la agricultura ecológica y su estructura contable de costes, obtenida a través de un trabajo de campo en Aragón y bases de datos oficiales, así como datos sobre su consumo y distribución; finalmente se sugieren algunas vías de actuación pública que pueden apoyar las oportunidades de la agricultura ecológica.

Comparación socioeconómica de las empresas agrarias de producción ecológica y convencional en Aragón, España : Problemas y oportunidades

El trabajo presenta los problemas y oportunidades de la agricultura ecológica en Aragón, España. Con esta finalidad, se compara la agricultura ecológica con la convencional tanto en los aspectos socioeconómicos como medioambientales. Como base de esta comparativa, se presentan algunos de los principios básicos de la agricultura ecológica y su estructura contable de costes, obtenida a través de un trabajo de campo en Aragón y bases de datos oficiales, así como datos sobre su consumo y distribución; finalmente se sugieren algunas vías de actuación pública que pueden apoyar las oportunidades de la agricultura ecológica.

Comparación socioeconómica de las empresas agrarias de producción ecológica y convencional en Aragón, España : Problemas y oportunidades

El trabajo presenta los problemas y oportunidades de la agricultura ecológica en Aragón, España. Con esta finalidad, se compara la agricultura ecológica con la convencional tanto en los aspectos socioeconómicos como medioambientales. Como base de esta comparativa, se presentan algunos de los principios básicos de la agricultura ecológica y su estructura contable de costes, obtenida a través de un trabajo de campo en Aragón y bases de datos oficiales, así como datos sobre su consumo y distribución; finalmente se sugieren algunas vías de actuación pública que pueden apoyar las oportunidades de la agricultura ecológica.

Agricultural, architectural and archaeological evidence for the role and ecological adaptation of a scattered mountain oasis in Oman

The recent discovery of the monumental 5000 years old tower tombs on top of the up to 1850 m high Shir plateau has raised numerous questions about the economic and infrastructural basis of the agro-pastoral-piscicultural society which likely has constructed them. The scattered oasis settlement of Maqta, situated just below the towers in a rugged desert environment has therefore been studied from 2001 to 2003 to understand its prehistoric and present role along the ancient trade route which connected the inner-Omani Sharqiya across the southern Hajar mountains with the ocean port of Tiwi. Maqta consists of a central area with 59 buildings and 12 scattered temporary settlements comprising a total of about 200 semi-nomadic inhabitants and next to 900 sheep and goats. The 22 small springs with a flow rate between 5 and 1212-l h^-1 are watering 16 terrace systems totaling 4.5 ha of which 2.9 ha are planted to date palms (Phoenix dactylifera L.), 0.4 ha to wheat landraces (Triticum durum and Triticum aestivum) during the cooler winter months, 0.4 are left fallow and 0.8 h are abandoned. During a pronounced drought period from 2001 to 2003, the springs’ flow rate declined between 38% and 72%. Most of the recent buildings of the central housing area were found empty or used as temporary stores by the agro-pastoral population watching their flocks on the surrounding dry mountains. There is no indication that there ever was a settlement older than the present one. A number of Hafit (3100–2700 BC) and Umm an-Nar (2700–2000 BC) tombs just above the central housing area and further along one of the trade routes to the coast are the only indication of an old pastoral landuse in Maqta territory where oasis agriculture may have entered only well after 1000 AD. With this little evidence of existence during the 3rd millennium BC, Maqta is unlikely to have played any major role favouring the construction of the nearby monumental Shir tower tombs other than providing water for herders and their flocks, early migrant traders or tower tomb constructors.

Transaction costs of farmers’ participation in forest management: Policy implications of payments for environmental services schemes in Vietnam

Recent research on payments for environmental services (PES) has observed that high transaction costs (TCs) are incurred through the implementation of PES schemes and farmer participation. TCs incurred by households are considered to be an obstacle to the participation in and efficiency of PES policies. This study aims to understand transactions related to previous forest plantation programmes and to estimate the actual TCs incurred by farmers who participated in these programmes in a mountainous area of northwestern Vietnam. In addition, this study examines determinants of households’ TCs to test the hypothesis of whether the amount of TCs varies according to household characteristics. Results show that average TCs are not likely to be a constraint for participation since they are about 200,000 VND (USD 10) per household per contract, which is equivalent to one person’s average earnings for about two days of labour. However, TCs amount to more than one-third of the programmes’ benefits, which is relatively high compared to PES programmes in developed countries. This implies that rather than aiming to reduce TCs, an appropriate agenda for policy improvement is to balance the level of TCs with PES programme benefits to enhance the overall attractiveness of afforestation programmes for smallholder farmers. Regression analysis reveals that education, gender and perception towards PES programmes have significant effects on the magnitude of TCs. The analyses also points out the importance of local conditions on the level of TCs, with some unexpected results.

Where and when to revegetate : a quantitative method for scheduling landscape reconstruction

Restoration of native vegetation is required in many regions of the world, but determining priority locations for revegetation is a complex problem. We consider the problem of determining spatial and temporal priorities for revegetation to maximize habitat for 62 bird species within a heavily cleared agricultural region, 11 000 km2 in area. We show how a reserve-selection framework can be applied to a complex, large-scale restoration-planning problem to account for multi-species objectives and connectivity requirements at a spatial extent and resolution relevant to management. Our approach explicitly accounts for time lags in planting and development of habitat resources, which is intended to avoid future population bottlenecks caused by delayed provision of critical resources, such as tree hollows. We coupled species-specific models of expected habitat quality and fragmentation effects with the dynamics of habitat suitability following replanting to produce species-specific maps for future times. Spatial priorities for restoration were determined by ranking locations (150-m grid cells) by their expected contribution to species habitat through time using the conservation planning tool, ‘‘Zonation.’’ We evaluated solutions by calculating expected trajectories of habitat availability for each species. We produced a spatially explicit revegetation schedule for the region that resulted in a balanced increase in habitat for all species. Priority areas for revegetation generally were clustered around existing vegetation, although not always. Areas on richer soils and with high rainfall were more highly ranked, reflecting their potential to support high-quality habitats that have been disproportionately cleared for agriculture. Accounting for delayed development of habitat resources altered the rank-order of locations in the derived revegetation plan and led to improved expected outcomes for fragmentation-sensitive species. This work demonstrates the potential for systematic restoration planning at large scales that accounts for multiple objectives, which is urgently needed by land and natural resource managers.

Measuring the managerial benefits of tax compliance : a fresh approach

Managerial benefits of tax compliance have been identified by many authors in the tax compliance costs literature; they have however often been ignored when measuring the net effect of tax compliance on business taxpayers because it was believed that the measurement of such benefits was impossible or difficult. This paper first discusses the theoretical issues surrounding the valuation of managerial benefits, including the related tax/ accounting costs overlap problem; it then proposes a fresh approach for measuring managerial benefits. The proposed measurement model incorporates a subjective evaluation of useful accounting information by owner‑managers and objective measurements of accounting costs. Two main components of managerial benefits are identified: the incremental value of managerial accounting information and the savings on reporting costs. A study of small businesses conducted in late 2006, compared accounting practices between tax complying entities (TCEs) and tax compliance free entities (TFEs) and investigated how accounting information was valued by owner-managers in TCEs. The research adopted a mixed methodological design including a major quantitative phase followed by a minor qualitative phase. The results show that while a vast majority of TFEs maintained basic accounting functions, record keeping requirements imposed by tax compliance led to the implementation of more sophisticated accounting systems in TCEs. It was also found that TCE owner-managers assigned a relatively significant value to the managerial accounting information that is generated as a result of record keeping imposed by tax compliance, suggesting that substantial managerial benefits might be derived.

Humans, ‘things’ and space : costing hospital infection control interventions

Background: Previous attempts at costing infection control programmes have tended to focus on accounting costs rather than economic costs. For studies using economic costs, estimates tend to be quite crude and probably underestimate the true cost. One of the largest costs of any intervention is staff time, but this cost is difficult to quantify and has been largely ignored in previous attempts. Aim: To design and evaluate the costs of hospital-based infection control interventions or programmes. This article also discusses several issues to consider when costing interventions, and suggests strategies for overcoming these issues. Methods: Previous literature and techniques in both health economics and psychology are reviewed and synthesized. Findings: This article provides a set of generic, transferable costing guidelines. Key principles such as definition of study scope and focus on large costs, as well as pitfalls (e.g. overconfidence and uncertainty), are discussed. Conclusion: These new guidelines can be used by hospital staff and other researchers to cost their infection control programmes and interventions more accurately.

Contabilidade de custos aplicada à Administração Pública Brasileira um estudo comparativo sobre os sistemas de custeio utilizados pela Marinha, Exército e Aeronáutica em seus laboratórios químicos farmacêuticos

Este trabalho busca fazer um estudo comparativo dos sistemas de custeio utilizado pelos laboratórios químico farmacêutico da Marinha, Exército e Aeronáutica, Organizações Militares industriais das Forças Armadas, pertencentes à Administração Pública Direta. O desenvolvimento deste trabalho se faz por meio de um estudo de caso realizado nos laboratórios citados, com a finalidade de verificar quais os sistemas de custeio que utilizam, se estão de acordo com os referenciais teóricos, com que finalidade utilizam esses sistemas, quais informações geradas para tomada de decisão e se os sistemas utilizados estão de acordo com os já em funcionamento em outros órgãos da administração pública e se é o recomendado pelos especialistas. Neste estudo são levantadas as importâncias da utilização da contabilidade de custos na administração Públicas, a experiência em outros órgãos da administração e a implantação do Sistema Gerencial de Custos do Exército (SISCUSTO).

Scientific assessment of hypoxia in U.S. coastal waters

The occurrence of hypoxia, or low dissolved oxygen, is increasing in coastal waters worldwide and represents a significant threat to the health and economy of our Nation’s coasts and Great Lakes. This trend is exemplified most dramatically off the coast of Louisiana and Texas, where the second largest eutrophication-related hypoxic zone in the world is associated with the nutrient pollutant load discharged by the Mississippi and Atchafalaya Rivers. Aquatic organisms require adequate dissolved oxygen to survive. The term “dead zone” is often used in reference to the absence of life (other than bacteria) from habitats that are devoid of oxygen. The inability to escape low oxygen areas makes immobile species, such as oysters and mussels, particularly vulnerable to hypoxia. These organisms can become stressed and may die due to hypoxia, resulting in significant impacts on marine food webs and the economy. Mobile organisms can flee the affected area when dissolved oxygen becomes too low. Nevertheless, fish kills can result from hypoxia, especially when the concentration of dissolved oxygen drops rapidly. New research is clarifying when hypoxia will cause fish kills as opposed to triggering avoidance behavior by fish. Further, new studies are better illustrating how habitat loss associated with hypoxia avoidance can impose ecological and economic costs, such as reduced growth in commercially harvested species and loss of biodiversity, habitat, and biomass. Transient or “diel-cycling” hypoxia, where conditions cycle from supersaturation of oxygen late in the afternoon to hypoxia or anoxia near dawn, most often occurs in shallow, eutrophic systems (e.g., nursery ground habitats) and may have pervasive impacts on living resources because of both its location and frequency of occurrence.

中尺度生态农业建设效益评价指标体系研究

作者首先提出了中尺度生态农业建设效益的评价指标体系 ,然后运用“层次分析法”确定了各个指标的权重 ,并以燕沟流域为对象对这一指标体系进行了验证

黄土高原丘陵沟壑区的土壤侵蚀与土地利用

黄土高原丘陵沟壑区生态农业建设的目标是调和自然和人类的关系 ,不合理的土地利用是导致土壤侵蚀的主要因素 ,控制严重的土壤侵蚀并改善提高当地人民的生活水平 ,合理利用土地资源调整土地利用结构是建设秀美山川的根本出路

黄土高原中部丘陵区生态农业结构模式及阶段目标

分析了黄土丘陵区农业生产现状和存在的主要问题 ,指出广种薄收习惯是导致土地利用不合理 ,植被遭到破坏 ,进而水土流失加剧和生态环境恶化 ,农业生产力降低的根源。该地区生态农业建设的核心是改变广种薄收习惯 ,治理水土流失 ,不断调整优化土地利用和产业结构。依据土地资源状况提出目前阶段 1 2 34的土地利用结构模式。认为在占总土地面积 2 0 %的基本农田和果园 ,只要实行集约化经营就可实现较高的经济效益 ,70 %的土地应为林草地。根据生态农业的基本原则和当前生产水平提出生态农业建设三个阶段的不同指标和适宜治理度 ,当前该地区主导产业的发展应以资源—结构—质量型模式为主

黄土丘陵区农业生态经济系统分析

通过对黄土丘陵区农业生态经济系统结构演变过程和 3种不同生态农业建设模式的分析 ,提出了农业生态经济系统建设的基本思路