Dissertations / Theses on the topic 'Agriculture – Accounting'

Many accounting regulations are introduced in response to crises of some kind, arising from a corporate collapse or claims that published financial reports have been misleading. In contrast, the IASC’s IAS 41 Agriculture standard was developed from the mid-1990s and issued in 2000, two years after the Australian AASB 1037 Self-Generating and Regenerating Assets (SGARA) standard, followed in 2004 by New Zealand’s NZ IAS 41 Agriculture. There had been no prior crisis or public expression of concern about shortcomings in existing practice. This study considers the background to the emergence of accounting for agriculture onto the agenda of standard-setting bodies, and the role played by different insiders. Here, they are collectively termed ‘gatekeepers’, the key staff, expert technical advisers and decision-makers who were members of standard-setting boards. Examination of the development of these new standards extends beyond consideration of technical accounting issues. Several case studies identify the regulatory and political processes each standard-setting agency adopted to consider and then progress the topic through all rule-making stages and resulting lobbying activities by significant users. These political processes are examined using the Cobb and Elder (1972, 1983) agenda-building framework and the Cobb, Ross and Ross (1976) analysis of institutional dynamics. The history of accounting for agriculture, in Australia and New Zealand, is traversed to explain the historical background to the new omnibus agricultural standards promulgated in Australasia. Significant events described include the AASB staff recommendation to the IASB in 2003 to split IAS 41 in two before its designated 2005 commencement date – a recommendation which, so far, has been ignored. New research material includes unpublished documents relating to the initial AASB Project Brief and IASC Point Outline background proposals for each standard, the IASC’s Field Test Report prior to adopting its IAS 41 standard and the AASB 1037 standard post implementation review – possibly the first ever to be undertaken. The study found that the activities of key insiders were consistent with what Cobb et al. (1976) described as the inside access model, both in placement of the topic on the agenda and then subsequent incorporation of proposals for fair value accounting for agriculture. A feature of the events described in this study was the interaction between the different standard-setting bodies – a possibility little-described in the accounting literature, and arguably a significant element in the manner in which standards were considered and developed by the IASC, and latterly the IASB. Overall, a combination of intra- and inter-agency lobbying resulted in compromise reflected in the final text of IAS 41. This modified the full fair value accounting proposal. The study found that gatekeepers paid little regard to submissions from experienced industry representatives, accountants, academics and other commentators world-wide. Practical evidence from parties concerning the utility of the proposed new rules was requested too late to influence the content of the final IAS 41 standard. Not surprisingly, the standard is still controversial.

Este estudo contribui para a área contábil ao contemplar a discussão científica e acadêmica quanto à mensuração dos ativos biológicos, analisando os principais elementos usados para estimar o valor justo com base nos conceitos de valor presente. Portanto, tem como objetivo realizar uma análise crítica da formação do valor justo dos ativos biológicos que não apresentam mercado ativo usando como base os fundamentos e técnicas de valor presente. Para alcançar o objetivo foi estabelecida como metodologia a pesquisa exploratória e como estratégia de pesquisa o estudo de casos múltiplos. Nesse sentido, foi realizado um estudo de caso em três grandes empresas do setor rural que exploram a produção de ativos biológicos, a fim de verificar como mensuram o valor justo dos ativos biológicos. Os principais elementos analisados foram as receitas, os custos de produção e as taxas de desconto usados no processo de mensuração. Os principais parâmetros estabelecidos com base nos conceitos teóricos e práticos foram: a) estimar a produção esperada com base na experiência passada da empresa, projetada para toda a fase produtiva do ativo que pretende explorar; em se tratando de ativos frutíferos, ou, estimar com base no ponto ótimo de colheita para os ativos que devem ser exauridos; b) calcular o preço de venda do produto usando o preço de mercado da data de elaboração das demonstrações financeiras; c) os custos diretos de produção como mão de obra e insumos devem ser inclusos como redutores da receita para a formação do fluxo de caixa com base nos preços de mercado da data da mensuração; d) os custos indiretos devem ser incluídos na mesma proporção e critério que os adotados para fins de tomada de decisões gerenciais. Neste quesito destacam-se alguns custos que, efetivamente, não devem ser incluídos na formação do fluxo de caixa, tais como: custos de remuneração do capital investido para a produção e os impostos sobre a renda desses ativos; e) sugere-se o uso de modelos de precificação de ativos como o CAPM e o SIM para se estimar as taxas de desconto, sendo que os melhores resultados nos ensaios realizados foram obtidos com o uso do modelo CAPM. No estudo de casos múltiplos constatou-se que as empresas estudadas não adotam os parâmetros recomendados. Foi, ainda, demonstrado que todas as emrpesas usaram a estimativa de produção com base nas expectativas próprias, porém foi diversa a forma de estabelecer o preço de venda para obter a receita bruta. Os parâmetros adotados para estimar a receita foram: a) a média de preços de mercado de um período anterior e b) os preços cotados no mercado de futuros. Na formação dos custos verificou-se que as empresas adotam as mesmas premissas de análise de investimentos e consideram como custo a remuneração do capital investido em terra, infraestrutura e o imposto de renda como dedução do fluxo de caixa futuro. Quanto às taxas de juros, verificou-se que as empresas adotam premissas baseadas no WACC ajustado pela estrutura de capital e taxas de desconto arbitrárias ou pelo menos sem explicação nos relatórios acessados.
This study contributes to the accounting department to consider the scientific and academic discussion on the measurement of biological assets, analyzing the main elements used to estimate the fair value based on the concepts of present value. Therefore, aims to conduct a critical analysis of the formation of the fair value of biological assets that do not have an active market using as basis the fundamentals and present value techniques. To achieve the goal was established as the exploratory research methodology and research strategy as the study of multiple cases. In this sense was carried out an case study in three large companies in the rural sector to explore the production of biological assets, in order to verify how they measure the fair value of biological assets. The main elements were analyzed revenues, production costs and discount rates used in the measurement process. The main parameters established on the basis of theoretical and practical concepts were: a) estimating the expected production based on past experience of the company, designed for all the productive phase of the asset you want to explore, in the case of active fruitful, or estimate based on optimum harvest for assets that must be exhausted; b) calculate the selling price of the product using the market price of the date of preparation of financial statements; c) the direct costs of production as labor and supplies must be included as a reduction of revenue for the formation of the cash flow based on market prices of the measurement date; d) the indirect costs should be included in the same proportion and that the criteria adopted for purposes of managerial decision making. This item stand out some costs that effectively should not be included in the training of cash flows, such as costs of return on capital invested in production and taxes on incomes of those assets; e) suggests the use of asset pricing models such as CAPM and the SIM to estimate discount rates, and the best results were obtained in tests performed using the CAPM. In multiple case study it was found that the studied companies do not adopt the recommended parameters. It was also shown that all companies used to estimate production based on their own expectations, but it was a diverse way to establish the selling price to obtain the gross revenue. The formation of the cost was found that companies adopt the same assumptions of investment analysis and consider cost as the return on capital invested in land, infrastructure and income tax as a deduction from future cash flow. Regarding interest rates, it was found that companies adopt assumptions based on WACC adjusted for capital structure and arbitrary rates discounts or at least unexplained reports accessed.

Agriculture revenue contributions to Ghana's gross domestic product have declined because of limited farm funding, which has constrained some smallholder rice farmers access credit to acquire necessary inputs, and to secure a stable market for their harvests. The purpose of this qualitative multiple case study was to explore successful strategies some smallholder rice farmers in the Afadzato South District of Ghana used in obtaining farm funding. Data collection included semistructured, face-to-face interviews with 9 smallholder rice farmers who successfully obtained farm funding. Previous research, reports, and policies of the Ghana Ministry of Food and Agriculture served as additional data collection sources. Data were analyzed using thematic analysis and resulted in three major themes: the smallholder farmer's strategy of belonging to cooperative association membership, the smallholder farmer's strategy for satisfying lender collateral requirements, and smallholder farmer's strategies for developing a repayment rating history. The implications for positive social change include the potential to guide the smallholder farmers to successful strategies to access farm funding for their farming activities and increase their farm sizes. The increase in farm sizes may result in more rice production that can help mitigate hunger and reduce poverty in the Afadzato South District of Ghana.

There is an increasing demand for information regarding the role of individual businesses in achieving sustainable development. In agriculture, quantitative indicators of farm sustainability have focused on financial performance or physical environmental impacts. Examples of attempts to integrate multiple financial and environmental indicators into single economic indicators are characterised by limited theoretical links and a lack of transparency in the accounting framework. Consequently, the interpretation of these indicators in a sustainability context is often unclear. Two farm-level integrated environmental and economic sustainability indicators are developed, the environmentally adjusted net value added (ENVA) indicator of weak sustainability, and the sustainability gap (SGAP) indicator of strong sustainability. Drawing on financial and management resources, the sustainability of five Scottish case study farms is examined, taking into account the economic costs associated with nitrate and greenhouse gas pollution. The farms were contrasting in both type and location. The results show that all five farms are weakly sustainable, although the sustainability of the grazing livestock farms is subsidy dependent. Only one farm, an organic arable/livestock farm, is strongly sustainable. The other four farms failed to meet at least one of the four sustainability standards considered. The results also show that current classifications of sustainability based on farm type are not a sufficient method for determining it in Scotland. An area for future enquiry is to extend the accounting methods to other elements of natural capital and apply the indicators to a wider range of farm types in order to draw general conclusions about the relative sustainability of different farming systems in different locations in Scotland.

Thesis (MScAgric)--Stellenbosch University, 2013.
ENGLISH ABSTRACT: Genetic (co)variances for body weight, clean fleece weight and fibre diameter were estimated for the South African Dohne Merino using data transformed as proportions of contemporary group means. The data analysed included body weight, clean fleece weight and fibre diameter records for 282 513 animals, evaluated between 1992 and 2011. There were 5 698 sires, 105 886 dams and 6 291 contemporary groups in the data. A three-trait animal model was fitted, where the random variables were the direct additive genetic effects, as well as the sire-flock-season (SFS) interaction, while the fixed effects included contemporary groups (FYSSM) (6 291 classes), birth status (single, twins or triplets), age of dam (1 to 3 years), which was plotted as a linear regression as well as age at performance measurement, which was fitted as a polynomial. The direct heritability estimates (SE) for body weight, clean fleece weight and fibre diameter were 0.265 (0.005), 0.210 (0.004) and 0.437 (0.005), respectively. Genetic correlations for body weight with clean fleece weight and fibre diameter were 0.035 (0.015) and 0.139 (0.011), respectively, while the genetic correlation between clean fleece weight and fibre diameter was 0.169 (0.012). Body weight had phenotypic correlations of 0.327 (0.002) and 0.150 (0.002), respectively, with clean fleece weight and fibre diameter, which had a phenotypic correlation of 0.190 (0.002) with clean fleece weight. The moderate to high heritability estimates suggests that there is substantial genetic variation, which may result in genetic improvement if selection is applied on these traits. Genetic correlations were generally low, suggesting that progress in all these traits was possible in a scientific selection program. Genetic trends derived during the study supported the contention that genetic progress in all traits was attainable in a well-constructed breeding programme. Transformation of the data to percentages of contemporary groups resulted in adjustments to breeding values. The breeding values for sires originating from flocks maintained in limiting environments (Low group; 180 sires) were adjusted upwards, while those of sires originating from a non-limiting production environment (High group; 146 sires) were adjusted downwards. These effects were markedly obvious for the quantitative traits (body weight and clean fleece weight), but to a much lesser extent for fibre diameter. This transformation resulted in the genetic trends for the Low groups being adjusted to be comparable to those in the High group for body weight and Fibre diameter. It was concluded that sire breeding values derived from transformed data would be more robust across the typical diverse environments supporting local Dohne Merino production. The genetic value of animals entering the recorded population from a commercial base (F4 animals) was below the fully recorded part of the population. The inclusion of phantom parent groups in the genetic analysis rendered genetic trends in F4 animals comparable to that of the pedigreed portion of animals in the analyses. It was concluded that animals from a commercial base (which are alleged to have advantages in terms of fitness and robustness) were more likely to perform satisfactorily for selection with the inclusion of phantom groups than without it. It was recommended that data in the national Dohne Merino analysis be transformed proportion of contemporary group means to account for heterogeneous contemporary group variances. Phantom parent groups should also be applied to the analysis to increase the probability of those animals entering the breeding flock from a commercial base being selected.
AFRIKAANSE OPSOMMING: Genetiese kovariansies vir liggaamgewig, skoonvaggewig en veseldikte is vir die SA Dohne Merino bevolking in Suid-Afrika beraam nadat data getransformeer as ‘n proporsie van die kontemporêre groep gemiddelddes uitgedruk is. Die data het rekords in van liggaamsgewig, skoonvaggewig en veseldikte van 282 513 diere oor die tydperk van 1992 tot 2011 ingesluit. Die data sluit rekords van 5 698 vaars, 105 886 moers en 6 291 kontemporêre groepe in. 'n Meer-eienskapdieremodel met 'n additiewe diere-effekte sowel as 'n vaar-kudde-seisoen (SFS) interaksie is as ewekansige effekte gemodelleer, bykomstig tot die vaste effekte van kontemporêre groep (FYSSM) (6 291 klasse), geboortestatus (enkelling, tweeling of drieling), ouderdom van moer (1 tot 3 jaar) gepas as 'n lineêre regressive, sowel as ouderdom by prestasie meting as ‘n polinoom gepas. Die beraamde direkte oorerflikheid (SF) van liggaamgewig, skoonvaggewig en veseldikte van die meereienskap dieremodel was onderskeidelik 0,265 (0,005), 0,210 (0,004) en 0,437 (0,005). Die genetiese korrelasies van liggaamsgewig met skoonvaggewig en veseldikte was 0,035 (0.015) en 0,139 (0.011) onderskeidelik, terwyl die genetiese korrelasie tussen skoonvaggewig en veseldikte 0,169 (0.012) beloop het. Liggaamsgewig het onderskeie fenotipiese korrelasies van 0,327 (0.002) en 0.150 (0.002) met skoonvaggewig en veseldikte gehad, terwyl skoonvaggewig ‘n fenotipiese korrelasie van 0.190 (0.002) met veseldikte gehad het. Die medium tot hoë oorerflikheidhede dui daarop dat daar aansienlike genetiese variasie voorkom, wat kan aanleiding gee tot genetiese vordering as seleksie op die eienskappe toegepas word. Genetiese korrelasies was oor die algemeen laag wat daarop dui dat vordering in al die eienskappe deur ‘n wetenskaplike seleksie program moontlik is. Die aanspraak is deur genetiese tendense in die studie bevestig. Die transformasie van data na proporsies van kontemporêre groep gemiddeldes het daartoe gelei dat teelwaardes aangepas word. Die teelwaardes van vaars uit kuddes met ‘n omgewing wat beperk word (Lae groep:180 vaars), is opwaarts aangepas. Daarenteen is vaars uit 'n nie-beperkende produksie omgewing (Hoë groep:146 vaars) se teelwaardes afwaarts aangepas. Hierdie effekte was veral ooglopend vir die kwantitatiewe eienskappe, liggaamgewig en skoonvaggewig, maar tot 'n mindere mate vir veseldikte. Die transformasie het daartoe gelei dat die genetiese tendense for die Lae groep aangepas word om vergelykbaar te wees met die Hoë groep vir liggaamsgewig en skoonvaggewig. Die gevolgtrekking was gemaak dat meer toepaslike vaar teelwaardes, bereken vanaf getransformeerde data, verkry word vir regoor die diverse omgewings wat produksie van plaaslike Dohne Merinos ondersteun. Die genetiese waarde van diere wat die aangetekende populasie uit ‘n kommersiële agtergrond (F4 diere) binnekom was laer as die volledig aangetekende gedeelte van die populasie. Die insluiting van skimgroepe in die genetiese ontleding het tot genetiese tendense gelei wat die F4 diere vergelykbaar gemaak het met diere in die ontleding wat wel stamboekinligting het. Die gevolgtrekking is gemaak dat diere van ‘n kommersiële agtergrond (wat aanvaar word om voordele in te hou in terme van fiksheid en robuustheid) meer geredelik geselekteer sal word vir die stoet met die insluiting van skimgroepe as daarsonder. Dit word aanbeveel dat die data in die Nasionale Dohne Merino na proporsies van die kontemporêre groepgemiddeldes getrensformeer word om vir heterogene kontemporêre groep variansies voorsiening te maak. Skimgroepe moet ook gepas word in die ontleding om die waarskynlikheid te verhoog dat diere vanuit 'n kommersiële basis, ook geselekteer sal word.

Mike Arce is the owner of a 30-hectare farm in an agricultural area on the coast north of Lima, Peru. He must find a solution to the liquidity problem that arose at the end of 2016 and determine if he has adequate accounting information to make his decision. Students are challenged to review information from an accounting and financial perspective. In the resolution of the case, international rules concerning information to be submitted via financial statements must be considered, especially taking into account the rules concerning agriculture, property/plant and equipment and inventories. This case lends itself to analysis and projection of financial statements and to seeking alternative solutions.

À la lumière des perspectives critiques sur les théories et les pratiques comptables, « la comptabilité pour la durabilité » a émergé comme une discipline relativement nouvelle. Par rapport aux différents modèles développés dans le cadre de l’idéologie néolibérale, certains modèles alternatifs avec des stratégies « plus fortes » de conservation des capitaux, notamment la « Triple Ligne d’Amortissement » (TLA) (Richard, 2012; Rambaud et Richard, 2013), semblent avoir beaucoup des potentiels de faire quelques changements fondamentaux. Cette thèse est une enquête sur les conditions nécessaires et les résistances possibles rencontrées par la mise en place du modèle TLA. Le secteur agricole de la République populaire de Chine est choisi comme le terrain de recherche en vue d’étudier le contexte institutionnel et historique. L’enquête sur le contexte chinois est effectuée en référence aux théories de l’économie politique institutionnaliste, inspiré par Karl Polanyi (2002[1944]), Mancur Olson (1965), and Chang Ha-Joon (1994, 2002)
In the light of critical perspectives on accounting theories and practices, sustainability accounting (SA) as a relatively new discipline has emerged. Compared to various SA models developed under the mainstream neoliberal ideology, some alternative models with “stronger” capital conservation strategies, notably the “Triple Deprecation Line” (TDL) (Richard, 2012; Rambaud & Richard, 2013), seem to have a lot of potentials to make some fundamental changes. This dissertation is essentially an investigation of necessary conditions and possible resistances faced by the establishment of the TDL model. The agriculture sector of the People’s Republic of China is chosen as the field of research in order to study the institutional environment and historical context in real-world settings. The investigation on the Chinese context is conducted with reference to theories of institutionalist political economy, inspired by Karl Polanyi (2002[1944]), Mancur Olson (1965), and Chang Ha-Joon (1994, 2002)

In Fortführung des im Jahr 2003 ins Leben gerufenen Gemeinschaftsprojektes der ostdeutschen Bundesländer zur Auswertung der Buchführungsergebnisse ökologisch wirtschaftender Betriebe liegen nunmehr die Ergebnisse des Wirtschaftsjahres 2005/06 vor. Hintergrund dieser länderübergreifenden Analyse ist die unzureichende Anzahl auswertbarer BMELV-Jahresabschlüsse in den einzelnen Bundesländern. Die Zusammenführung der zur Verfügung stehenden Datensätze zu einer Gesamtstichprobe gestattet demgegenüber die Ableitung allgemeingültiger Aussagen zur Situation und Entwicklung der Öko-Betriebe. Darüber hinaus wird die Wirtschaftskraft der Betriebe insgesamt sowie einzelner Rechts- und Betriebsformen auch im Vergleich zu Betrieben mit konventioneller Bewirtschaftung dargestellt und beurteilt.

Cette thèse vise à répondre à la thèse de Gray (2010, p.48), selon laquelle il est rare, voire quasiment impossible de trouver des comptabilités environnementales notamment dans la perspective de la durabilité forte, c'est-à-dire d'un développement qui respecte les seuils physiques environnementaux caractérisant le niveau minimum du capital naturel à conserver. Elle montre que, contrairement à la vision pessimiste de Gray, on trouve dans le domaine agricole des exemples de comptabilité qui sont de véritables comptabilités environnementales répondant aux enjeux de la durabilité forte. Cette thèse montre aussi que l'agriculture est bien en avance par rapport aux autres secteurs de l'économie dans ce domaine de la comptabilité verte et de la responsabilité sociale. Elle s'appuie sur une étude des cas concrète au sein de la Bergerie Nationale de Rambouillet (France) avec une comparaison à celle d'une exploitation russe, la SA de type fermé " Selskie zori ", et illustre ce que pourrait être une vraie pratique de comptabilité environnementale orientée vers une durabilité de type fort. Elle s'inscrit dans le prolongement de la recherche en comptabilité qui considère cette dernière comme une technique subjective dans le sens où elle est fonction d'un sujet qui a le pouvoir (Richard, 1980, 2012 ; Tinker et al., 1982 ; Cooper et Sherer, 1984 ; Tinker, 1984, 1985 ; Hopper et al., 1987 ; Cooper et al., 1989 ; Colasse, 1997, 2005, 2007 ; Christophe, 2000 ; Catchpowle et al., 2004 ; Antheaume et Christophe, 2005 ; Chiapello, 2012).

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In conformity with society, accountants are able to work in the three sectors of economy, no matter the field. They may work in industries, for service renders or with agribusiness, the subject of this research. Marion (2003) states that when Accounting is studied as a whole, it is known as General Accounting or Financial Accounting. Nevertheless, when applied to a specific activity sector, it is usually classified according to its activity. In that case, for this research, the focus is to be based on the Agribusiness Accounting. Nowadays, the agriculture is responsible for 1/3 of all goods produced in Brazil. Moreover, if compared with other countries, it has some advantages. As it has plenty of good soil, it can spread throughout the global market. Yet, the accountant??s perfomance may not be in accordance with the significance of such a field. Provided that, the aim of this piece of research was to investigate a group of accountants and agriculture professionals while in the Vale do Ribeira, so as to understand the real perception of the Small and Medium producers in relation to the services provided by the accountants. In the end, there has been extracted some perceptions on the interview, which were the basis for the development of the questions. Such questions may be used in future analysis.
Os Profissionais de Contabilidade s??o considerados pela sociedade aptos a atuarem nos tr??s setores da economia nacional, independente do ramo de atividade, seja em cen??rios industriais, prestadoras de servi??os ou at?? mesmo com atividades agropecu??rias, como ?? o cen??rio de investiga????o deste trabalho. Marion (2003) esclarece que, a Contabilidade quando estudada de forma gen??rica ?? considerada Contabilidade Geral ou Contabilidade Financeira, mas quando se ?? aplicada um ramo de atividade espec??fico, normalmente ?? denominada de acordo com a atividade deste ramo, sendo assim o enfoque que ser?? estudado na presente pesquisa ser?? segundo a Contabilidade Agr??cola. Atualmente a agricultura ?? respons??vel no cen??rio nacional, por um ter??o de tudo o que ?? produzido no Brasil e com espa??o privilegiado, dentre outros pa??ses, para crescer no mercado mundial, pois possui em abund??ncia o fator de produ????o mais escasso em escala mundial, que ?? a terra agricult??vel. No entanto a atua????o dos profissionais de Contabilidade pode n??o estar condizente com a relev??ncia deste setor. Desta forma a presente pesquisa investigou no Vale do Ribeira, um grupo de profissionais Agr??colas e de Contadores, com a inten????o de captar a real percep????o dos Pequenos e M??dios Produtores Agr??colas, frente aos servi??os ofertados pelos Profissionais de Contabilidade. Como produto final desta investiga????o, foi extra??do sobre as entrevistas percep????es que formaram as assertivas que poder??o ser utilizadas para subsidiar futuras pesquisas de forma estruturada.

The aim of this thesis is to assess the applicability of IAS 41 -- Agriculture on livestock production in the Czech Republic. The thesis is divided into two parts. The theoretical part deals with the specifics of agriculture, accounting procedures in compliance with the Czech legislation and requirements for reporting and disclosure of biological assets according to International Accounting Standard IAS 41 -- Agriculture. The practical part is focused on the feasibility of biological assets classification and their measurement based on fair value less costs to sell in AGRO DRUŽSTVO Načeradec.

Le développement des comptabilités monastiques au XIIIe et au début du XIVe siècle s’inscrit dans le phénomène d’essor de l’écrit qui accompagne les transformations sociales du Moyen Âge central. Les comptes du prieuré cathédral de Norwich se décomposent en plusieurs séries de comptes manoriaux – les comptes des domaines – et de comptes d’obédienciers – les comptes « domestiques » - qui permettent, à travers une analyse fine de l’organisation et de l’évolution des comptes, d’étudier la façon dont le recours au nouveau medium de l’écrit a catalysé une formalisation et une désambiguïsation des termes de la comptabilité et, à travers cela, a contribué à la naissance d’une pensée comptable. Le rôle de la hiérarchie ecclésiastique dans la diffusion et l’imposition de normes comptables a été réévalué, ainsi que la spécificité des pratiques monastiques, influencées par le développement concomitant de la fiscalité royale et pontificale sur les revenus monastiques. Enfin, tout au long du XIIIe et de la première moitié du XIVe siècle, les moines élaborent différents types de calculs agricoles permettant de contrôler les pratiques des officiers manoriaux à travers une meilleure connaissance des valeurs de l’agriculture. Le développement de ces valeurs reflète une logique économique médiévale, qui repose sur la comparaison entre des valeurs réelles et des valeurs de référence. La notion de valeur est centrale, à la fois pour la comptabilité seigneuriale et pour le calcul des assiettes fiscales, d’où des transferts notionnels entre les pratiques administratives seigneuriales et la mise en place d’une fiscalité institutionnelle
The spread of monastic accounting in the 13th and early 14th centuries is one aspect of the development of pragmatic literacy and of the social transformations of the High Middle Ages. The accounts of Norwich Cathedral Priory are series of manorial and obedientiary accounts. The detailed study of their evolution and organisation reflects how the transfer of oral accounts to the written record has stimulated the specification of the field of accounting. The role of the ecclesiastical hierarchy in spreading norms of accounting has been reassessed, as well as the specificity of monastic accounting practices, which were influenced by the simultaneous development of the royal and papal taxation on ecclesiastical income. In the course of the 13th and early 14h centuries, monks have also developed calculations on agriculture which were meant to control manorial officers through a more accurate knowledge of the value of agricultural produce. The development of these calculations and values illustrates a medieval approach to the economy, founded on the comparison of real and ideal values for the produce of agriculture. The notion of value is central to seigniorial administration, but also to taxation and there have been transfers of logics between these fields

Reduced-impact logging (RIL) was identified as a measure, complementary to other identified measures, which can contribute to Indonesia reducing emissions from forestry and forest degradation (REDD+). In this light, the research was aimed to investigate the economy-wide impact of implementing RIL on the economy, which was studied at the district level. For this purpose, an expert opinion survey method was integrated with Berau computable general equilibrium (CGE) model. The expert opinion survey was utilised to: (i) generate information and confirm the impact of implementing RIL on logging costs, and (ii) obtain an estimate of the incentive required by logging companies to maintain the practice of RIL. Results of this approach provided input to the Berau CGE model. In addition, multiple ways of data gathering were employed to develop the dataset required for the general equilibrium analysis. Simulation results suggest that the economic impact of implementing RIL policy is negative but small on the Berau economy compared to a situation where the RIL is not implemented. Worker households (particularly agricultural worker households) are worse off and non-agricultural households are better off. Furthermore, providing compensation, which was simulated as a logging output- based subsidy, can improve the Berau economy, although to only a lesser degree. The RIL policy causes a significant negative impact on logging output which further leads to output reduction in forest-based and pulp & paper industries. The policy implementation, however, simulates production increase in other agricultural activities, notably in oil palm plantation. Furthermore, results simulations with the logging output-based subsidy suggest the magnitude of economic impacts is reduced from what would otherwise occur in the scenario of implementing RIL only (no subsidy is provided). The RIL policy also seems to result in ̳unexpected‘ emissions leakage indicated by increases in output of some agricultural-based activities such as oil palm plantation, other estate crops, and food crops. Increase in emissions is also expected to occur outside the Berau District stimulated by the increase in the District‘s import of timber.

Orientador: Enrique Ortega Rodriguez
Tese (doutorado) - Universidade Estadual de Campinas, Faculdade de Engenharia de Alimentos
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Resumo: O objetivo deste trabalho de pesquisa é avaliar o ciclo de vida da soja para quantificar as contribuições ambientais e econômicas necessárias em cada etapa de produção, transporte e processamento de soja e seus principais produtos. Para tanto, foram utilizadas a análise de energia incorporada, a análise de intensidade de materiais e a análise emergética, além de indicadores econômicos e sociais. Os resultados mostram que produção agrícola da soja é a etapa que utiliza maior quantidade de recursos no ciclo de vida dos produtos considerados: farelo de soja exportado para a Europa, biodiesel e óleo de soja refinado. Por isso, esta é a etapa agrícola é aquela que requer mais atenção dos tomadores de decisões em políticas publicas para um ciclo de vida da soja mais sustentável. Os resultados mostram que a produção de biodiesel de soja convencional não é uma alternativa sustentável (renovabilidade = 31%) para fornecimento de energia para a sociedade e também que os fluxos de farelo de soja exportados para a Europa são responsáveis por grandes impactos ambientais (índice de carga ambiental = 2,83). Entretanto, os resultados obtidos mostram que a soja pode ser produzida em sistemas alternativos mais sustentáveis de forma a reduzir estes impactos negativos
Abstract: The objective of this study is to assess the soybean life cycle to quantify the environmental and economic contributions at each stage of soybean and soybean products production, transport and processing phases. In order of that, it were used the Embodied Energy Analysis, the Material Intensity Analysis and the Emergy Synthesis as well other economic and social indicators. The results showed that agricultural production stage is the phase that uses larger amount of resources in the life cycle of soybean products considered: soy meal exported to Europe, biodiesel and refined soy oil. Therefore, the agricultural phase requires more attention of decision-makers for public policies toward a more sustainable soybean chain. Quantitative indicators showed that biodiesel production from conventional soybean is not a sustainable (renewability = 31%) alternative for energy supply to the society. Also, the soy meal flows exported to Europe are responsible for high environmental damages (environmental loading ratio = 2.83). However, the results showed that soybean can be produced in more sustainable alternative systems in order to reduce these negative impacts
Doutorado
Doutor em Engenharia de Alimentos

У роботі досліджено сутність обліково-аналітичного забезпечення управління сталим розвитком сільськогосподарських підприємств. Проведено аналіз розвитку підприємств сільськогосподарської галузі та рівень їх забезпеченості обліково-аналітичною інформацією. Основною метою цього дослідження є розробка рекомендацій та пропозицій щодо підвищення інформативності обліково-інформаційного забезпечення з метою прийняття ефективних управлінських рішень для сталого розвитку сільськогосподарських підприємств
The master’s thesis accounting and analytical support of sustainable development management of agricultural enterprises is investigated in the work. An analysis of the development of agricultural enterprises and the level of their provision of accounting and analytical information. The main purpose of this study is to develop recommendations and proposals to increase the informativeness of accounting and information support in order to make effective management decisions for sustainable development of agricultural enterprises.

The purpose of this study is to shed more light on whether the investment tax credit is effective in stimulating capital investment. The sample includes 104 local cooperatives. The majority of the data was collected from the files of the St. Paul, Minnesota, Bank for Cooperatives. The study has a single purpose of determining whether the changes to the Internal Revenue Code in the Revenue Tax Act of 1978 had an effect on the capital expenditure levels of farm supply cooperatives. In 1978 the investment tax credit became fully available to cooperatives. Previous abatement rules were abolished, and unused credit was then passed through in full to the cooperative membership. The research model employed is a pooled time-series and cross-sectional approach, and includes data for years 1975 through 1983. In addition to capital expenditure data, the company-specific variables are debt/asset ratio, local margin, and net margin. Economic variables are a net interest-inflation rate factor, cash receipts from farming, and loan volume of banks for cooperatives. Also included are dummy variables 0 and 1, trend variables 1-9, and interaction variables for all the main-effects variables.

In Fortführung des im Jahr 2003 ins Leben gerufenen Gemeinschaftsprojektes der ostdeutschen Bundesländer zur Auswertung der Buchführungsdaten ökologisch wirtschaftender Betriebe enthält der Bericht die Ergebnisse des Wirtschaftsjahres 2012/13. Mit 186 Betrieben wurden 6,8 % der Öko-Betriebe in den ostdeutschen Bundesländern analysiert. Diese Betriebe bewirtschafteten 79.174 ha landwirtschaftlich genutzte Fläche und damit 20 % der in den ostdeutschen Bundesländern ökologisch bewirtschafteten Fläche.

Considerable number of studies are produced to deal with one of the most important challenges of the 21th century, which is the triple challenge of: regenerating the life supporting services provided by the Earth system, achieving food and nutrition sovereignty that leaves no one behind, and ensuring that global food systems support socio-environmental justice. This triple challenge is intrinsically linked to the Gordian knot that characterizes present-day global agriculture, at once vital and threatening to human society. In the present study, this global Gordian knot is explored through the lens of the trajectories of a few dozen farming systems, all located in a micro-territory of Wallonia (Southern Belgium) at the heart of the old industrial Europe. The agroecosystems under study are all family farms, which are among the survivors of a socio-professional group that has shrunk dramatically in just a few decades. Our broad objective is to gain insight into the tenets of transition towards sustainable farming systems in Wallonia.An exploratory research phase contributes to set the scene of our 'core research'. The exploratory study shows that three types of discourses, and two opposite paradigms, split the conversation among Walloon stakeholders on the path to improve agriculture; moreover, it suggests that transition is mainly a matter of cognitive lock-in. Our core research builds upon these premises, while the 'Peasant Principle' (put forward by J.D. van der Ploeg) stands out as its main theoretical background. Our broad objective may therefore be reformulated as 'gaining insight into the tenets of repeasantization in Wallonia'. This is addressed through three research questions, namely: 'What makes a farming system more or less peasant?'; 'What is the link between farm survival strategies and the cognitive (un)locking process?'; and 'How to support repeasantization?'. Our approach is grounded into two deep-probing field studies. The first one is empirical, and essentially stems from a sample of 23 neighbouring farm families located in a homogeneous window of Wallonia, and whose trajectories have been explored through semi-structured interviews and participant observation. The second field study is the in-depth review of what we term 'Farming Assessment Normal Science' (FANS), which refers to usual (i.e. mainstream) farm productivity assessment, with or without sustainability concerns, and encompassing both agronomic and economic farm productive performance. Following an abductive and interdisciplinary approach, we make the realities of encountered farm families dialoguing with a set of theories and disciplines all along the four chapters of the core research – this set includes the Peasant Principle, agricultural accounting, orthodox economics, economic history, (agro)ecology, heterodox economic schools, thermodynamics and psychodynamics of work.The core research begins with the first proposal framework to build a situated tool assessing farm 'peasantness degree' (PD), and framed by the Peasant Principle. The application of this framework to our Walloon case study results in a 'PD tool' specifically designed to assess the relative peasantness of farms under study. By translating the broad dimensions of the Peasant Principle into 168 very tangible situated indicators, the resulting PD tool provides a fine-grained insight on what makes a farm more or less peasant in Wallonia. Economic and agronomic productivity indicators, usually used to compare farms, had to be left out from our comparative analysis. The reflexive process inherent to the PD tool construction has thus raised the following question: 'Why usual (economic and agronomic) productivity indicators turn out to be unfit to compare farming styles?'. This emerging question is first addressed by showing that FANS is rooted into orthodox economics, meaning that, with or without sustainability concerns, usual assessment views farms through the 'Firm model', and thus relies on input-output analysis to assess farm agronomic and economic performance. Through the lenses of both, (i) the diverging realities and peasantness degrees of investigated Walloon families, and (ii) the nature of the farming process, five categories of issues affecting the validity of FANS are put forward. The first category is about practical issues, and the other categories relate to conceptual issues. The three first categories only relate to farm economic assessment, whereas the fourth and fifth categories relate to both, agronomic and economic farm productivity assessment.Altogether, these issues not solely evidence that usual productivity indicators and usual sustainability assessment provide misleading insights on farm performance, but that they provide 'bias-asymmetry' insights, that is: the more a farming style depletes the (re)productive capacity of its agroecosystem, the more its productive performance is overestimated; in contrast, the more a style cares to replenish the (re)productive capacity of its agroecosystem, the more its productive performance is underestimated. Hence we evidence that FANS tailored, and keeps sustaining, 'the productivity myth' and. As this mainstream science has (and continue to) shape(d) agricultural prescriptions and development, we also show that these are oriented towards the loss of agroecosystems' (re)productive capacity.While unveiling the productivity myth and its real-life implications, a framework drawing on the 'Flow-Fund model' (put forward by the heterodox economist N. Georgescu-Roegen) emerged as a sound alternative to assess farm productivity performance. Through the lens of the flow-fund balance, we rely on the distinctly different ways Walloon farmers manage their agroecosystem, and on the metabolic nature of the farming process, to empirically and theoretically demonstrate that: the more a farming style complies with the peasant mode, the more the farming process (or flow-fund balance) is managed with art, and coproduces negentropy; conversely, the less a farming style entails peasantness, the more the farming process is denatured, and the more entropy is by-produced. Thus, at the same time, a metabolic interpretation of the Peasant Principle is drawn up.From all these empirical and theoretical insights, the following question emerges: 'How do surviving farm families cope with decennia of prescriptions oriented towards the depletion of the (re)productive capacity of agroecosystems, and thus towards of the depletion of their own capacity to remain farmers?'. Dealing with this emerging question merges with one last aspect that needed to be addressed, namely the social phe- nomena of suffering, deactivation and suicide that undermine the modern farming world of Wallonia and beyond. Assuming that these social phenomena are closely tied, we focus on the root causes of social suffering among surviving farmers, and give the floor to the statements of encountered farm families. After highlighting strong identity markers that set Walloon farmers as a singular socio-profes-sional group, the sensitive issue of suffering is addressed through collective narratives of encountered farmers on :the post- WW2 mutation of the Walloon farming work environment towards a modern environment with increased and plural hostility. Then we propose a typology of the strategies, deployed by the investigated farmers of Piccard Wallonia, to survive such hostility. By articulating our peasantness framework and the 'psychodynamic model of work-related suffering' (put forward by Ch. Dejours), five types of survival strategies are described, and labelled according to their corresponding category of farmers: the new peasants, the TMCE-ists (i.e. conservation agriculture farmers), the racing strugglers, the lost strugglers and the near-deactivated. These insights on farmers' narratives into the plurality of the hostility, on the contrasting degrees to which it undermines farmers' psychosocial health, and on farm diverging strategies, altogether challenge the commonly held vision that economic hardship is the root cause of agricultural pro- pensity to suffering, deactivation and suicide. Instead these empirical insights verify our interpretative hypothesis, i.e. the mechanical link between farmers' suffering and their relation to prescriptions. The loss of peasantness indeed appears as a root cause of the ill-being of the modern farming world.To conclude, this work evidences that the productivity myth has given rise to the (miscalled) 'productivist' paradigm and to a system of prescriptions oriented towards the depletion of the (re)productive capacity of agroecosystems – in turn undermining the Earth system's (re)production capacity. The psychosocial health of farmers clearly is a key fund element, and its depletion appears as the ultimate bend of the vicious downward spiral fueled by the productivity myth. We furthermore conclude that the peasant mode of production stands for managing the farming process in a coherent and sustainable manner, whereas non- peasant (so-called entrepreneurial and capitalistic) modes incoherently and unsustainably denature the farming process. Hence 'completed' repeasantization appears as a negentropic process of fund replenishment, ensuring wealth coproduction at all scales – from the farm to the Earth system. 'Completed' de-peasantization (or industrialisation), for its part, appears as an entropic process of fund depletion, causing illth at all scales.On this basis, we suggest an alternative representation of agricultural modes and processes, which comes down a metabolic reconfiguration of the triangle proposed by J.D. van der Ploeg, and takes the form of a multidimensional continuum opposing two poles.The main lesson learned from this research thesis is that, to unravel the Gordian knot bound to modern agriculture, we need to break free from the productivity myth. In the face of today's challenges, the usual yet fallacious statement that 'losing peasantness may enhance farm productive performance and sustainability', is no longer be an option. To support the transition towards sustainable farming worlds, transformative support systems are needed, and such systems require to design and rely on indicators assessing the real performance of farms and agriculture. Therefore, as a perspective for further research, we propose the 'Farm Metabolism (FM) framework', i.e. a conceptual and analytical proposal that basically implies to rely on agroecosystem's flow-fund analysis. The metabolic (or biophysical) assessment framework sketched out here therefore paves the way to a strong sustainability assessment of farm productive performance. In turn, it could contribute to support the necessary repeasantization of 'modernized' farmers, for the well-being of farmers and human society as a whole.
Un nombre considérable d'études sont réalisées pour répondre à l'un des plus importants défis du 21ème siècle, à savoir le triple défi de parvenir à la souveraineté alimentaire et nutritionnelle de tous, de régénérer les services vitaux fournis par le système Terre, et de veiller à ce que les systèmes alimentaires globaux contribuent à la justice socio-environnementale pour tous. Ce triple défi est foncièrement lié au nœud gordien qui caractérise l'agriculture moderne :une activité vitale et menaçante à la fois pour la société humaine. Dans la présente étude, ce nœud gordien à l'échelle globale est exploré à travers le prisme des trajectoires de quelques dizaines de systèmes agricoles situés dans un micro-territoire de la Wallonie (Belgique du Sud), soit au cœur de la vieille Europe industrielle. Les agroécosystèmes étudiés sont tous des fermes familiales, et les fermiers rencontrés comptent parmis les survivants d'un groupe socioprofessionnel qui s'est considérablement réduit en quelques décennies seulement. Notre objectif général consiste à com- prendre les tenants et aboutissants de la transition vers des systèmes agricoles durables en Wallonie.Une phase de recherche exploratoire contribue à poser le contexte empirique du cœur de notre recherche. Cette étude exploratoire montre que trois types de discours, et deux paradigmes opposés, divisent la 'conversation' des acteurs wallons sur la manière d'améliorer l'agriculture; de plus, ce premier apercu empirique suggère que la transition est avant tout une question de verrou cognitif. Le cœur de notre recherche se fonde sur ces prémisses, et le 'Principe Paysan' (proposé par J.D. van der Ploeg) s'impose comme le cadre théorique principale. Notre objectif général peut dès lors être reformulé comme suit :'comprendre les tenants et aboutissants de la repaysannisation wallonne. Pour ce faire, trois questions de recherche sont posées :'En quoi un système agricole wallon est-il plus ou moins paysan qu'un autre ?', 'Quel est le lien entre les stratégies de survie des familles agricoles et le processus de (dé)verrouillage cognitif ?', et 'Comment favoriser le processus de repaysannisation ?'. Notre approche est fondée sur deux études de cas approfondies. La première est empirique, et concerne essentiellement un échantillon de 23 familles agricoles voisines, situées dans une fenêtre homogène de Wallonie ;leurs trajectoires ont été explorées par des entretiens semi-structurés et de l'observation participante. Notre deuxième étude de cas est un examen approfondi de ce que nous appelons la 'science normale de l'évaluation des fermes' (FANS, en anglais), c’est-à-dire l'évaluation scientifique usuelle de la productivité des fermes, dans le cadre ou non d'une évaluation de durabilité, et qui concerne à la fois la performance agronomique et économique des fermes. De par l'abductivité et l'interdisciplinarité qui caractérisent notre approche, nous faisons dialoguer les réalités des familles agricoles rencontrées avec un ensemble de théories et de disciplines tout au long des quatre chapitres qui forment le coeur de notre recherche – cet ensemble inclut le Principe Paysan, la comptabilité agricole, l'économie orthodoxe, l'histoire économique, l'(agro)écologie, des écoles économiques hétérodoxes, la thermodynamique et la psychodynamique du travail.Le cœur de la recherche débute avec la proposition d'une démarche analytique fondée sur le Principe Paysan, et visant à construire un outil comparatif du 'degré de paysanneté' (DP) de fermes. L'application de cette démarche donne lieu à un 'outil DP' adapté au contexte spécifique de notre étude de cas wallon. Cet outil traduit les dimensions générales du Pincipe Paysan en 168 indicateurs 'situés' très concrets, permettant ainsi de fournir un aperçu finement détaillé de ce qui rend une ferme wallonne plus ou moins paysanne qu'une autre. Les indicateurs de productivité agronomique et économique usuellement utilisés pour comparer les fermes, n'ont pas pu être inclus dans notre analyse comparative. Le processus réflexif inhérent à la construction de l'outil DP a ainsi soulevé la question suivante :'Pourquoi les indicateurs usuels de productivité agricole se sont-ils révélés inadaptés à la comparaison des styles agricoles ?'.Cette question émergeante est d'abord abordée en montrant que FANS est ancré dans l'économie orthodoxe. Cela implique que la manière usuelle d'évaluer les fermes – qu'il s'agisse ou non d'une évaluation de durabilité – utilise le 'modèle de la Firme' et, dès lors, se fonde sur des analyses intrants-extrants pour comparer les performances agronomiques et économiques des fermes et de l'agriculture. A travers les prismes, (i) des réalités et des degrés de paysanneté contrastés des familles agricoles enquêtées et (ii) de la nature du processus agricole, nous mettons en évidence cinq catégories de problèmes qui contestent la validité de FANS. La première catégorie se rapporte à des problèmes pratiques, et les quatre suivantes soulèvent des problèmes conceptuels. Non seulement l'ensemble de ces problèmes démontre que les indicateurs usuels de productivité (économique et agronomique) agricole, et les évaluations usuelles de durabilité agricole, donnent lieu à des arguments scientifiques erronés. Mais de plus, il est démontré que ces arguments comportent le biais-asymmétrique suivant :au plus un style agricole épuise la capacité (re)productive de l'agroécosystème, au plus sa performance productive est sur-estimée ;au contraire, au plus un style agricole veille à régénérer la capacité (re)productive de l'agroécosystème, au plus sa performance productive est sous-estimée. Nous montrons ainsi que FANS a conçu, et continue à entretenir, le 'mythe de la productivité'. Or ce mythe a façonné les prescriptions et le développement agricoles qui, par conséquent, sont orientés vers la perte de la capacité (re)productive des agroécosystèmes.Parallèlement à la mise en lumière du mythe de la productivité et de ses implications réelles, un cadre s'inspirant du 'modèle Flow-Fund' (formalisé par N. Georgescu-Roegen) laisse entrevoir une alternative prometteuse pour évaluer la productivité (agronomique et économique) réelle des fermes. A travers le prisme de la balance flow-fund, nous nous fondons sur les manières distinctement différentes dont les fermiers wallons gèrent leur agroécosystème, et sur la nature métabolique du processus agricole, pour démontrer empiriquement et théoriquement l'argument suivant :au plus un style agricole est proche du mode paysan, au plus le processus agricole (ou la balance flow-fund) est géré(e) avec art et co-produit de la néguentropie ;à l'inverse, au moins le style est paysan, au plus le processus agricole est dénaturé et au plus de l'entropie est coproduite. Ainsi, dans le même temps, nous établissons une interprétation métabolique du Principe Paysan.De tous ces constats empiriques et théoriques, la question suivante émerge :'Comment les familles agricoles qui ont survécu font-elles face aux décennies de prescriptions orientées vers l'épuisement de la capacité (re)productive de leurs agroécosystèmes, et donc vers l'épuisement de leur capacité à demeurer fermiers ?'. Cette question rejoint un dernier aspect qu'il était nécessaire d'aborder, à savoir les phénomènes sociaux de souffrance, de désactivation et de suicide qui minent le monde agricole moderne de Wallonie et d'ailleurs. Partant du postulat que ces phénomènes sociaux sont étroitement liés, nous nous concentrons sur les causes profondes de la souffrance sociale des fermiers subsistants, en veillant tout particulèrement à laisser la parole aux familles et fermiers que nous avons côtoyés. Nous commençons par souligner des marqueurs identitaires forts qui montrent que les agriculteurs wallons, au delà de leur hétérogénéité, forment un groupe socio-professionnel singulier. La question épineuse de la souffrance est abordée à travers le récit collectif des fermiers sur la mutation d'après-guerre, de l'environnement de travail agricole vers un environnement moderne caractérisé par une hostilité accrue et plurielle. Nous proposons alors une typologie des stratégies, déployées par les fermiers enquêtés de Wallonie picarde, pour subsister face à une telle hostilité. L'exercice typologique se fonde sur l'articulation de notre cadre de paysanneté et sur le 'modèle dynamique de la souffrance psychique au travail' (proposé par Ch. Dejours), mettant en évidence cinq types de stratégies de survie. Celles-ci sont désignées par la catégorie de fermiers qui leur est associée :les nouveaux paysans, les TMCE-istes (soit les fermiers en agriculture de conservation), les fonceurs à leur perte, et les désorientés. Cet aperçu empirique sur des récits et des stratégies de fermiers, réfute la vision communément véhiculée selon laquelle les difficultés économiques sont la cause profonde de la propension agricole à la souffrance, à la désactivation et au suicide. En revanche, cet aperçu confirme notre hypothèse interprétative, à savoir :l'existence d'un lien mécanique entre souffrance des fermiers et leur rapport aux prescriptions. La perte de paysanneté apparaît en effet comme une cause profonde du mal-être du monde agricole moderne. Pour conclure, ce travail démontre que le mythe de la productivité a engendré le paradigme (appelé à tort) 'productiviste' et le système de prescriptions agricoles qui dominent le monde agricole et l'orientent vers l'érosion de la capacité reproductive des agroécosystèmes – contribuant ainsi à l'érosion de la capacité reproductive du système Terre. La santé psychosociale des fermiers émerge clairement comme un des élément-clé du fund des agroécosystèmes, et son érosion apparaît comme le stade ultime de la spirale délétère alimentée par le mythe de la productivité. Nous parvenons également à la conclusion que le mode de production paysan signifie gérer le processus agricole de manière cohérente et durable; les modes non paysans (dits entrepreneuriaux et capitalistiques) eux dénaturent le processus agricole de manière incohérente et non durable. La repaysannisation 'aboutie' apparaît ainsi comme un processus néguentropique, producteur de richesse à tous les niveaux – du système agricole à celui de la Terre. La dépaysannisation (ou industrialisation) avancée des agroécosystèmes apparaît comme un processus entropique d'épuisement du fund, hautement producteur de coûts et de maux ('illth' en anglais) à tous les niveaux. C'est sur cette base, que nous proposons une représentation alternative des modes et processus agricoles. Essentiellement, cette représentation est une reconfiguration métabolique du triangle proposé par J.D. van der Ploeg, et se présent sous la forme d'un continuum multidimensionnel opposant deux pôles.La principale leçon tirée de cette thèse se résume ainsi :pour trancher le nœud gordien de l'agriculture moderne, il faut rompre avec le mythe de la productivité. Face aux défis actuels, l'argument usuel selon lequel 'la perte de paysanneté permet d'accroître les performances productives et la durabilité des fermes', n'est plus une option. Pour favoriser la transition vers des mondes agricoles durables, des systèmes de soutien transformateurs sont nécessaires, et ces systèmes requièrent de s'appuyer sur des indicateurs aptes à évaluer la performance réelle des styles agricoles et de l'agriculture. Nous proposons, en tant que perspective de recherche, le cadre 'Métabolisme de Ferme'. Cette proposition conceptuelle et analytique implique de se fonder sur des analyses flow-fund au niveau des agroécosystèmes, ouvrant ainsi la voie à une évaluation de la performance productive réelle des styles agricoles, et ce dans une perspective de durabilité forte. Le cadre 'Métabolisme de Ferme' pourrait dès lors contribuer à soutenir la repaysannisation des agroécosystèmes 'modernisés', nécessaire au bien-être des fermiers et à celui de l'ensemble de la société humaine.
Doctorat en Sciences agronomiques et ingénierie biologique
info:eu-repo/semantics/nonPublished

Master of Agribusiness
Department of Agricultural Economics
Allen M. Featherstone
The world is an ever-changing place with many demands on both companies and their employees. Finance individuals in a large multi-national company also have many demands placed on them as they grow and develop with the companies in which they work. A detailed analysis was performed on one large multi-national company in the agriculture sector to determine: 1. a framework to assess the skills that finance individuals need, 2. the desired skills and needs of the finance organization, 3. a current assessment of finance experiences and skills, and 4. the gaps between the current state and the desired skill level state. Although there are a number of criteria and competencies that can be used for assessment, this thesis focused on the critical skills and experiences for two key areas: 1. accounting and technical skills, and 2. analytical and business acumen skills. Skill set levels were measured at three criteria levels: Basic, Intermediate and Advanced. The desired state of the organization and the current state of the organization was defined and mapped on a Skill Set Grid and gaps were identified. When looking at the results, the data indicate that Company XYZ has several areas to explore further and refine. There were many gaps in the current state of the skill sets versus the desired state of the skill sets in both the areas of accounting and technical skills and analytical and business acumen skills. Further, the analytical and business acumen skills were significantly in need of further improvement. In addition, several areas of further refinement could occur that would further enhance the use of this skill assessment methodology. However, both the company and the employees who received feedback valued the information developed in this process.

У роботі досліджено теоретичні і практичні аспекти організації обліку, аналізу та контролю виробничих запасів. Проведений аналіз основних факторів, що впливають на виробничі запаси, раціональність їх обліку, аналіз їх використання та контроль за їх станом і рухом. Основною метою цього дослідження є розроблення заходів вдосконалення обліку і контролю наявності виробничих запасів у дослідному господарстві.
В работе исследованы теоретические и практические аспекты организации учета, анализа и контроля производственных запасов. Произведен анализ основных факторов, влияющих на производственные запасы, рациональность их учета, анализ их использования и контроль за их состоянием и движением. Основной целью этого исследования является разработка мер совершенствования учета и контроля наличия производственных запасов в опытном хозяйстве.
Theoretical and practical aspects of the organization of accounting, analysis and control of production stocks are investigated in the work. An analysis of the main factors affecting inventories, the rationality of their accounting, analysis of their use and control over their condition and movement. The main purpose of this study is to develop measures to improve the accounting and control of inventories in the research farm.

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
No âmbito da transição do normativo contabilístico POC-P para o SNC-AP, por imperativo legal do Decreto-Lei n.º 192/2015, de 11 de setembro, foi desenvolvido um estudo de caso sobre aplicação da NCP 11 ? Agricultura na FA. Para a realização deste estudo foram escolhidas duas Unidades ?piloto?: o CT e a BA4. Este projeto consiste na análise da NCP 11 e das normas nacionais (NCRF 17) e internacionais (IAS 41 e IPSAS 27) nas quais se baseia, bem como no estudo da literatura disponível sobre o tema. Consolidados os conceitos procedeu-se à identificação dos ativos biológicos da FA suscetíveis de reconhecimento e à valorização dos mesmos que se encontram nas Unidades ?piloto? acima referidas. Este projeto revela-se atual e pertinente para a FA e para o processo de transição contabilística dados os prazos legais definidos para a transição das contas da FA para o SNC-AP a partir de 1 de janeiro de 2019 (artigo 79.º do Decreto-Lei n.º 33/2018, de 15 de maio). O impacto contabilístico inicial da integração dos ativos biológicos na posição financeira da FA será positivo, na medida em que aumentará o seu ativo total e o seu património líquido. E doravante, o relato financeiro da FA passará a incluir, nas várias demonstrações, os efeitos de uma realidade que até aqui apenas tinha reflexo na receita da contabilidade orçamental.
In the context of the transition from the old POC-P to the new SNC-AP, by legal imperative of the Decree-Law No. 192/2015, of September 11th, a case study was developed about the application of the NCP 11 ? Agriculture in the Portuguese Air Force (PAF). To accomplish this study were chosen two ?pilot? units: the CT and the BA4. This project consists primarily in the analysis of NCP 11 and national (NCRF 17) and international (IAS 41 and IPSAS 27) standards in which it is based, and related literature about biological assets accounting. After consolidating the concepts, the next step was to identify the biological assets of the Air Force that are available to recognition and to evaluate the ones founded in the "pilot" units mentioned above. Given the legal deadlines, January 1st 2019 (article 79 of the Decree-Law No. 33/2018, May 15th) defined for the transition to the SNC-AP, this project reveals itself to be actual and pertinent to the PAF and its accounting transition process. The initial accounting impact of the integration of biological assets into the financial position of the PAF will be positive, insofar as it increases its total assets and net assets. And henceforth, the financial account of the PAF will include, in their various financial statements, the effects of a reality that has so far only reflected in the revenue of budget accounting.
info:eu-repo/semantics/publishedVersion

The primary objective of this thesis is to assess the role of accounting in the economic development process of Iraq. The study highlights the crucial role of accounting information and techniques in the planning, decision-making, and control of economic activities at both micro and macro levels. A secondary objective is to affirm the importance of accounting and economic data in project appraisal and control. An attempt is made to reappraise two public agricultural projects which have already been evaluated by Iraqi planners and executed by two different foreign companies. The study also examines the projects' implementation and operating stages in an attempt to identify any failures in performance. The thesis can be divided into three parts: The first discusses the role of accounting in the economic development process. The second part gives a broad outline of accounting practice in Iraq and its impact on planning, control, and decision-making at both the micro and macro levels with particular reference to methods of project selection, appraisal, implementation, and control. The agricultural sector has been chosen for this purpose. The third part of the study is an empirical investigation of the appraisal, implementation, and control processes of two agricultural projects, aiming to show that accounting information and techniques have a vital role to play in project appraisal and control, and in linking the objectives of an investment project to those of national economic development.

The thesis is focused on the audit on an agricultural entity. There is a historical development of audit and basic information. The thesis describes the regulation in the European Union, the procedure itself in accordance with International Standards on Auditing and the specifics of the audit at the agricultural company. In the analytical part is the procedure shown on a particular entity. The aims are to describe legislative regulation and procedure of audit in the Czech Republic.

Mestrado em Engenharia Agronómica - Instituto Superior de Agronomia
In Portugal information about the costs of agricultural enterprises is scarce, complicating the decision-making process of the farm manager who needs this information to manage the farm in a context of constant change in policies, agri-environmental measures and regulations of agricultural products. This dissertation proposes an information system based on enterprise accounts, able to report costs and income from agricultural activities. Thus a database named ACC was developed, together with an interface named GITEAgro to facilitate the construction of enterprise accounts and use their data to calculate useful indicators, plus an operation schedule to ascertain the occurrence of costs over time. For this purpose overheads and variable costs per unit, revenues and gross margins were calculated in two examples of activities: rainfed milling wheat and vineyards for quality wine, representing, respectively, an annual and a perennial crop. The result was facilitating the creation of enterprise accounts and improving the display of the information through interactive graphs. Inserted in an information system this information could simplify farmers' control over their activities, while generating data for the publication of the indicators

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У роботі розглядаються теоретичні аспекти сутності та класифікації сільськогосподарської продукції, теоретико-методичні та практичні аспекти обліку та контролю готової продукції з урахуванням вимог галузевих стандартів обліку та особливостей сільськогосподарського виробництва. Проаналізовано основні економічні показники розвитку підприємства, динаміку виробництва та реалізації сільськогосподарської продукції, діючу систему первинного, аналітичного та синтетичного обліку продукції, методику проведення контролю на підприємстві Запропоновано напрямки поліпшення обліку сільськогосподарської продукції на основі поглиблення аналітичності відображення облікової інформації, впровадження внутрішнього контролю на підприємстві.
The work consider the theoretical aspects of the essence and classification of agricultural products, theoretical and methodological and practical aspects of accounting and control of finished products, taking into account the requirements of industry standards of accounting and features of agricultural production. We have analyzed the main economic indicators of enterprise development, dynamics of production and sale of agricultural products, the current system of primary, analytical and synthetic accounting of products, methods of control at the enterprise. We have recommended the directions of improvement of the account of agricultural production on the basis of deepening of analyticalness of display of the accounting information, introduction of internal control at the enterprise.

Orientador: Enrique Ortega Rodriguez
Tese (doutorado) - Universidade Estadual de Campinas, Faculdade de Engenharia de Alimentos
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Resumo: Os sistemas de produção agrícola ocupam extensas áreas inseridas em bacias hidrográficas as quais, por sua vez, têm sua sustentabilidade afetada pela interferência de tais sistemas em seus ciclos biogeoquímicos. Apesar da importância do suprimento de energia e alimentos para a sociedade, outros bens e serviços são também fundamentais para o seu bem-estar. É o caso da água, que é um fator de produção para a indústria e agricultura, e também essencial para a manutenção dos domicílios e do comércio em áreas urbanas. Neste contexto, o presente trabalho pretende estudar de que maneira sistemas produtores de energia e alimentos afetam aqueles produtores de água na bacia do Taquarizinho. Este estudo construiu um modelo determinístico para simular e realizar a valoração dos fluxos hidrológicos em áreas ocupadas por agricultura, pastagens e mata nativa. O foco da pesquisa foi a comparação, ao longo do tempo, do valor monetário dos fluxos gerados por diferentes tipos de uso da terra (USD ha-1ano-1) para diferentes cenários de ocupação da bacia: Cerrado, sistema agroflorestal (SAF), agricultura convencional, agricultura de plantio direto, pastagem com manejo e pastagem sem manejo. A metodologia empregada utiliza o conceito de emergia para a valoração de serviços ambientais (e de áreas agrícolas), a qual atribui valor aos mesmos em equivalentes de dólar baseando-se na relação entre a energia dos inputs e o fluxo de massa de água para cada uma das entradas geradas pelo mesmo sistema. Além disto, vinculou-se o modelo hidrológico aos principais processos de sequestro e emissão de carbono na bacia, a fim de entender como o ciclo do carbono é afetado pelo ciclo hidrológico e quais os valores monetários relacionados a tais fluxos biogeoquímicos vinculados à captura de carbono na biomassa, na liteira e no solo. Os resultados do modelo denominado hidro-carbono revelam que há uma hierarquia em relação à prestação de serviços hidrológicos e do carbono, a qual é relacionada aos seguintes cenários, de maneira decrescente: Cerrado, sistema agroflorestal, pastagem com manejo, agricultura de plantio direto, pastagem sem manejo e agricultura convencional. Entende-se que os resultados monetários obtidos podem ser úteis para dar suporte aos mecanismos de compensação à proteção de sistemas produtores de água e carbono em bacias hidrográficas
Abstract: Agricultural production systems occupy large areas in river basins whose sustainability is affected by human interference on its biogeochemical cycles. Although food and energy production are important to human well-being, other goods and services are also fundamental to society. Water, for instance, is a production factor for industrial and agricultural sectors, and is also essential to household consumption placed in rural and urban areas. Thus, this research project studied how food and energy production systems affect the ecosystem services of water production and net carbon sequestration in Taquarizinho watershed. In order to do so, a deterministic model was used to simulate hydrological and carbon flows in areas occupied by agricultural activities, pastures and native vegetation. The model compares values of water and carbon-related ecosystem services (USD ha-1yr-1) over time under different land-use scenarios in Taquarizinho watershed: native savanna, agroforestry, conventional cropping system, no-tillage cropping system, degraded pastures and improved pasture management. The methodology used is in accordance to the emergy concept which makes possible ecosystem services valuation based on the ratio of energy inputs and mass outputs leaving the river basin. In the model, we coupled hydrological and carbon processes in order to understand how carbon cycle is affected by changes in land-use and hydrological processes. Results shown that there is an hierarchy related to water and carbon services provision, which is related to the following scenarios, in descending order: native savanna, agroforestry, improved pasture management, no-tillage cropping system, degraded pasture, and conventional cropping system. The results in this thesis may be useful to support public policy oriented to compensation mechanisms aimed at enhancing water and carbon-related ecosystem services at river basin level
Doutorado
Engenharia de Alimentos
Doutor em Engenharia de Alimentos

O objetivo geral deste trabalho foi analisar e discutir a problemática da contabilização, pelos depositários, das operações de depósito mercantil de produtos agrícolas feitas por produtores junto as tradings e agroindústrias no estado do Paraná. Dos três enfoques específicos dados a esse objetivo, o primeiro buscou identificar e analisar as características dessas operações no sentido de avaliar se elas satisfazem os critérios contábeis para o seu reconhecimento nas demonstrações contábeis do depositário. O segundo buscou identificar a política contábil adotada em relação ao reconhecimento ou não dessas operações pelas tradings e agroindústrias do estado do Paraná, enquanto o terceiro tratou de identificar e analisar os critérios observados por essas empresas para a escolha da política contábil adotada. A amostra dos dados foi selecionada pelo método de Amostragem Intencional e foi constituída por um conjunto de dez empresas, listadas entre as que detêm a maior representatividade na comercialização de soja e milho no estado do Paraná. No conjunto, essas dez empresas representaram, na safra 2001/2002, 44,5% da comercialização da soja e 21,3% da comercialização do milho do estado do Paraná. A pesquisa empírica identificou três modalidades de depósito com as quais essas empresas operam, sendo o depósito a fixar, o depósito a retirar e os outros depósitos. De acordo com a análise de suas características, ficou demonstrado que nas duas primeiras modalidades os riscos e os benefícios resultantes da utilização desses produtos são transferidos de forma substancial para o depositário, enquanto na terceira modalidade isto não ocorre. Com esta constatação concluiu-se que as modalidades de depósito a fixar e a retirar atendem aos critérios para o seu reconhecimento nas demonstrações contábeis do depositário. Em relação à política contábil adotada pelas empresas pesquisadas, verificou-se que no caso das modalidades depósito a fixar e a retirar, 60% delas efetuam o reconhecimento em suas demonstrações contábeis, enquanto 40% não o fazem. No caso da modalidade de outros depósitos, nenhuma dessas empresas efetua o reconhecimento. Essa ausência de uniformidade na elaboração das demonstrações contábeis, em relação ao reconhecimento dos depósitos a fixar e a retirar, indica que a comparabilidade desses demonstrativos está prejudicada e que é necessário uma orientação mais consistente aos responsáveis pela sua preparação. Neste sentido, a divulgação de uma norma contendo orientações técnicas poderia contribuir para a solução desse problema. Concomitante a isso, novos estudos podem ser desenvolvidos nesta área com o objetivo de ampliar a amostra estudada e auxiliar na compreensão das variáveis que exercem influência na escolha dessas políticas contábeis por essas entidades. Por último, a pesquisa demonstrou que não há um critério único no qual essas entidades se apóiam para escolher sua política contábil, especificamente no que se refere ao reconhecimento dessas transações de depósito. O resultado disso é que os critérios observados para essa escolha não são suficientemente amplos para responder adequadamente as indagações que emergem dessa questão, podendo conduzir os responsáveis pela preparação das demonstrações contábeis a resultados equivocados. Dessa forma, recomendou-se que para a adoção de uma política contábil mais consistente, seja observada a essência econômica desses depósitos, cuja identificação pode ser feita mediante a observação das características dessas transações destacadas neste trabalho.
The main target of this paper was to analyze and discuss the accounting problems faced by the depositaries, on transactions involving the so-called “mercantile deposits” of agricultural products, made by farm producers, at trading companies and agro product manufacturers in the state of Paraná. From the three specific approaches on this issue, the first tried to identify and analyze the characteristics of these operations, aiming to evaluate whether they meet the required accounting criteria for their recognition in the depositary´s financial statements. The second tried to identify the accounting policy used, regarding the recognition or not of these operations by trading companies and agro industrial manufacturers in the state of Paraná, while the third dealt with identifying and analyzing the criteria adopted by these organizations for choosing the adopted accounting policy. Data sample was selected by the Intentional Sampling Method and was formed by a group of ten organizations, listed among those that have major representativeness in the trading of soy and corn in the state of Paraná. Together, these ten organizations represented 44.5% of soy commercialization, and 31.3% of corn commercialization, in 2001/2002´s crop, in the state of Paraná. The empirical research identified three types of deposit with which these organizations work, as follows: deposit to be fixed, deposit to be drawn and other deposits. According to the analysis of their characteristics, it was proved that in the first two modalities, the risks and benefits resulting from the utilization of these products are transferred, in a substantial way, to the depositaries, while in the third modality this does not occur. So, it can be inferred that the “ to be fixed” and “to be drawn” modalities comply with the criteria for their recognition in the depositary´s financial statements. Regarding the accounting policy adopted by the organizations included in this research, it was found out that, in the case of deposits to be fixed and to be drawn modalities, 60% of them are recognized in their financial statements, while 40% are not. In the case of “other deposits” modality, accounting recognition is not made by any of those organizations. This absence of uniformity on the moment of preparing financial statements, regarding the recognition of deposits to be fixed and to be drawn, indicates that the comparability of these statements is impaired and that a more consistent orientation to those in charge of their preparation is necessary. Thus, the issuing of a standard rule containing technical orientation could contribute to solve this problem. Further, new studies could be made in this area, aiming to expand the sample and helping to understand the variables which influenced these organizations in choosing these accounting policies. Finally, the research showed that these organizations do not use a single criterium to choose their accounting policies, specifically regarding the recognition of these deposit transactions. The result shows that the criteria used for this choice are not wide enough to appropriately answer the questions about this problem, and could lead preparers to mistakes. Thus, it was suggested that, in order to adopt a more consistent accounting policy, the economic essence of these deposits be observed. This can be achieved through the observation of the characteristics of such transactions as detailed in this study.

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У роботі проаналізовано загальні поняття та сутність фвнансових реультатів діяльності підприємства, проаналізовно стан системи бухгалтерського обліку та контролю фінансових результатів на приватному сільскогосподарському підприємстві «Курган». Проведено аналіз фінансових результатів базового підприємства за останні роки. За результатами дослідження запропоновані заходи, спрямовані на удосконалення системи бухгалтерського обліку та контролю фінансових результатів на приватному сільскогосподарському підприємстві «Курган».
The paper analyzes the general concepts and essence of the financial results of the enterprise, analyzes the state of the system of accounting and control of financial results at the private agricultural enterprise «Kurgan». The analysis of financial results of the basic enterprise for the last years is carried out. According to the results of the study, measures are proposed to improve the system of accounting and control of financial results at the private agricultural enterprise «Kurgan».

This work studies how the class of hisendats (landowners who lived from their rents), the economic and social ruling class in the Girona society of the eighteenth century, also became a leading class in the time of the liberal revolution and the implementation of the liberal state. A case study has been carried out, that of the Carles family’s heritage, one of the most important in the province of Girona, as a way to focus on this social group in different aspects: family relationships, the economic and social basis of its power and its public performance in the sociability media and in local politics. The main source of information has been the patrimonial archive of the Carles family, combined with parochial, notarial, municipal and provincial sources. The area of study is the region of Girona, in the northeast of Catalonia (Spain), during the first half of the nineteenth century.
Aquest treball estudia com els hisendats, o grans propietaris rendistes, de classe dominant econòmica i social en la societat gironina del segle XVIII, esdevingueren també classe dirigent en el marc de la conformació del nou règim liberal. S’ha realitzat un estudi de cas, l’anàlisi del patrimoni Carles, un dels més importants de la província de Girona al segle XIX, com una manera de focalitzar la visió sobre aquest grup social en els seus diversos àmbits d’actuació: les relacions familiars, la base econòmica i social del seu poder i la seva actuació pública en els medis de sociabilitat i la política local. La font principal del treball ha estat l’arxiu patrimonial de la família Carles, que ha estat complementat amb altres fons (parroquials, notarials, municipals i provincials). La geografia de l’estudi és la regió de Girona, al nord-est català, i la seva cronologia central la primera meitat del segle XIX.

Master of Agribusiness
Department of Agricultural Economics
Bob Burton
The purpose of this thesis is to compare the net income and risk associated with custom farming, cash rent, and crop-share. This analysis will help provide insight on the best option for my 40 acres of farm land, which I recently was given from my mother. The 40 acres is located in Codington County, SD and has been previously in a corn, soybean, and wheat rotation. Another goal of the thesis is to create a business plan for Hauger Farm, which will lay out the activities involved for custom farming. The 40 acres will continue to be in a corn, soybean, and wheat rotation. A 12-year analysis was developed to determine the net income and risk associated with custom farming, cash rent, and crop-share. The analysis consisted of historical data from the past nine years while predicting the next three years. After creating the net income statement, the option providing the most income over the long-run was to have the land custom farmed. Custom farming also brought the most income variability or risk; while cash rent showed to have the lowest risk with the least variable income.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
Large contributions were incorporated into the national accounting scenario with the adaptation to international accounting standards, from then on, we could see in a more transparent way the organizational reality of the Brazilian companies. Brazil is a tropical country of great fertile land and the climatic factors contribute a lot to the large concentration of agricultural entities whose primary business is related directly to the land exploration by plantations. The agricultural sector has significant representation in the Brazilian economy moving 23% of the national GDP in 2013. In a country with natural vocation to explore business that engages biological assets with high diversification and full development, it becomes essential to deepening the methodology for valuation of these assets. By diversifying kind of cultivation and plantations cultivation in the country this study was limited to analysis the cultivation of sugar cane. Although the 6404 law from 1976 popularly known as the corporation law, have allowed the applicability of the method of valuation at fair value on stocks in general practice used in Brazil to record biological assets was the cost method and the constitution of stock agricultural products also gave the same methodology. Biological assets were measured at constitution cost without accounting incrementally recognition effects over natural mutations causing impact on the financial statements only when is sold. From the promulgation law 11,638 in 2011 that changed the corporation law, biological assets start to be evaluating by fair value. Due to the great complexity of the registration of the changes in biological assets, the goal of this study was to answer the following research issue: How to recognize and adequately measure the fair value of biological assets in companies that explore agricultural activities of sugar and alcohol ? The research began with a study over the conceptual framework of financial statements, deepened the particulars of accounting in the agricultural sector and extended analysis of the explanatory notes of biological assets of five companies listed on the stock exchange BOVESPA in the sugar and alcohol sector. The study concluded that although Brazil has advanced in the evaluation of biological assets with the application of fair value process, open companies explanatory notes were evasive on the explanation of fair value valuation and the obtaining of the discount rate used in projection of discounted cash flow
Grandes foram às contribuições incorporadas no cenário contábil nacional com a adaptação as normas internacionais de contabilidade, a partir de então, pudemos enxergar de forma mais transparente a realidade organizacional das empresas brasileiras. O Brasil é um país tropical de grande território fértil e os fatores climáticos contribuem muito para a grande concentração de entidades agrícolas, cujo negócio principal esta relacionado diretamente a exploração da terra através de plantações. O setor agrícola tem grande representatividade na economia brasileira tendo movimentando 23% do PIB nacional em 2013. Em um país com vocação natural à exploração de negócios que envolvem ativos biológicos de alta diversificação e em pleno desenvolvimento, torna-se fundamental o aprofundamento à metodologia de avaliação destes ativos. Pela diversificação de culturas e plantações cultivadas no país esta pesquisa se limitou a analise do cultivo da cana-de-açúcar. Muito embora a lei 6.404 de 1976 conhecida popularmente por lei das S.A.s já permitisse a aplicabilidade do método de avaliação a valor justo sobre os estoques em geral, a prática utilizada no Brasil para registro dos ativos biológicos era o método de custo e a constituição do estoque de produtos agrícolas também se dava da mesma forma. Os ativos biológicos eram mensurados por seu custo de constituição sem que a contabilidade reconhecesse gradativamente os efeitos das mutações naturais ocasionando impacto nas demonstrações financeiras apenas no momento da venda. A partir da promulgação da lei 11.638 em 2011 que alterou a lei das S.A.s, os ativos biológicos passaram a ser avaliados a valor justo. Devido à grande complexidade do processo de registro das mutações dos ativos biológicos, pretendeu-se com este trabalho responder a seguinte questão de pesquisa: Como reconhecer e mensurar adequadamente o valor justo dos ativos biológicos nas empresas que exploram atividades agrícolas de açúcar e álcool ? A pesquisa iniciou-se com um estudo sobre a estrutura conceitual das demonstrações financeira, aprofundou-se nas particularidades da contabilidade no setor de agricultura e se estendeu a análise das notas explicativas de ativo biológicos das cinco empresas listadas na BOVESPA no setor de açúcar e álcool. Concluiu-se que muito embora o Brasil tenha avançado no processo de avaliação de ativos biológicos com a aplicação do valor justo, as notas explicativas das empresas analisadas apresentaram-se evasivas quanto aos métodos de avaliação a valor justo e a obtenção da taxa de desconto utilizada na projeção do fluxo de caixa descontado

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The present study contributed to establish a cash flow model to measure the fair value of any biological asset teaching through examples based on best practices in asset valuation used by the market. Although CPC 29 (equivalent to international financial reporting standard IAS 41) establishes a level of hierarchy for measuring fair value, many assessments are performed using the discounted cash flow, in the absence of an active market or in the absence of market for the asset in its present condition, even if there is an active market for the mature biological asset. Given this difficulty, the method of discounted cash flow for the present value is used to evaluate a wider range of biological assets. The main aspect discussed was how to translate the elements necessary for an asset valuation by the method of discounted cash flow applied to different crops and also livestock. The accounting effects are different for each type of entity, farming or agribusiness, as well as its effects on the distribution of dividends and tax treatment. This study also evaluate the need for modification of internal controls to account for the fair value of agricultural produce for industrial entities and its practical implications. Since it is a relevant estimate in the financial statements, the measurement must be accompanied by extensive disclosures of significant assumptions used, which has not yet happened in the disclosures analyzed listed Brazilian companies. In many cases the disclosure makes comparison between companies operating in the same sector, since important information is not disclosed. The study also considers the effects of fair value of biological assets on the financial statements of the public entities and if the notes are sufficient to provide user with enough information to allow comparison
O presente estudo contribuiu para estabelecer um modelo de fluxo de caixa para mensuração do valor justo para qualquer ativo biológico, por meio de exemplos didáticos, com base nas melhores práticas de avaliação de ativos utilizadas pelo mercado. Embora o Pronunciamento Técnico CPC 29 (equivalente à norma internacional IAS 41) estabeleça um nível de hierarquia para mensuração do valor justo, muitas avaliações são realizadas utilizando-se o fluxo de caixa descontado, seja pela ausência de um mercado ativo ou pela ausência de mercado para o ativo na condição em que ele se encontra, mesmo que exista mercado ativo. Diante dessa dificuldade, a metodologia de fluxo de caixa descontado para obter o valor presente é utilizada para avaliar a maior variedade de ativos biológicos. O principal aspecto analisado foi como traduzir os elementos necessários para uma avaliação de ativos pelo método do fluxo de caixa descontado, aplicado às diferentes culturas agrícolas e também à pecuária. Os reflexos contábeis são diferentes para cada tipo de entidade, seja agrícola ou agroindústria, bem como os seus efeitos sobre a distribuição de dividendos e tratamento fiscal. O estudo avalia, igualmente, a necessidade de alteração dos controles internos para considerar o valor justo do produto agrícola naquelas empresas agroindustriais e suas implicações práticas. Por se tratar de uma estimativa relevante nas demonstrações financeiras, a mensuração deve ser acompanhada de extensa divulgação das premissas relevantes utilizadas, o que ainda não se verifica nas divulgações analisadas das empresas brasileiras de capital aberto. Em muitos casos, a divulgação dificulta a comparação entre empresas que operam no mesmo setor, já que informações importantes não são divulgadas. O estudo também trata dos efeitos do valor justo dos ativos biológicos sobre demonstrações financeiras das entidades abertas e se as divulgações são suficientes para permitir a comparabilidade pelos seus usuários

Пољопривредна дјелатност одвија се у динамичном окружењу (климатске промјене, смањење обрадивих површина, глобализација тржишта, итд.) што сеУ раду је дефинисан интегрални систем рачуноводственог информисања у области пољопривреде, у оквиру кога се издвајају два основна нивоа, односно подсистема. Микро ниво се односи на изградњу оптималног система књиговодствене евиденције и продуковање рачуноводствених информација на пољопривредном газдинству. Макро ниво обухвата прикупљање рачуноводствених информација са газдинстава, њихову обраду, сумирање и презентовање свим заинтересованим корисницима. Сваки од ових нивоа, односно подсистема, одликује се комплексношћу и свеобухватношћу и истовремено су међусобно повезани у јединствен систем рачоводственог информисања. Није могуће доносити квалитетне одлуке на макро нивоу, које треба да омогуће развој газдинстава и пољопривреде у цјелини, без квалитетних производно-економских информација са самих газдинстава. И обрнуто, тешко је доносити адекватне управљачке одлуке и остваривати добре резултате на газдинствима, ако се не уважава цјелина агросектора (структурни проблеми, стање у окружењу, глобални трендови кретања понуде, тражње, цијене на тржиштима набавке и продаје, итд.). Пољопривредни произвођачи појединачно, не могу да сагледају ове проблеме на адекватан начин. Управо је задатак креатора аграрне политике, да одговарајућим мјерама (подстицајима, информацијама, савјетима, итд.) омогуће газдинствима што повољније услове пословања, и да правилно усмјеравају развој агросектора на дуги рок.непосредно одражава на резултате пословања пољопривредних газдинстава. Ефикасно управљање газдинствима, засновано на квалитетним производно-финансијским информацијама које продукује систем континуиране рачуноводствене евиденције пословних активности, представља предуслов опстанка и развоја сваког газдинства појединачно, односно агросектора у цјелини.У дисертацији су представљена нова теоријско-концепцијска и методолошко-апликативна рјешења и поступци за успостављање интегралног система рачуноводственог информисања у области пољопривреде. Дефинисани интегрални систем рачуноводственог информисања у области пољопривреде карактерише универзалност, односно примјенљивост у различитим државама, наравно уз одговарајућа методолошко-апликативна прилагођавања специфичним условима у свакој земљи. Успостављањем интегралног система рачуноводственог информисања у пракси, несумљиво ће доносити низ користи свим субјектима који су повезани са пољопривредном производњом: пољопривредни произвођачи, савјетодавна служба, научно-образовне установе и организације, министарство и друге државне институције, струковна удружења произвођача из области агросектора (коморе, кластери) и др.Резултати дисертације посједују значајну теоријску, методолошку и апликативну вриједност и значајно доприносе развоју теорије и праксе у области пољопривредног рачуноводства, а тиме и унапређењу аграрног сектора у цјелини. 
Poljoprivredna djelatnost odvija se u dinamičnom okruženju (klimatske promjene, smanjenje obradivih površina, globalizacija tržišta, itd.) što seU radu je definisan integralni sistem računovodstvenog informisanja u oblasti poljoprivrede, u okviru koga se izdvajaju dva osnovna nivoa, odnosno podsistema. Mikro nivo se odnosi na izgradnju optimalnog sistema knjigovodstvene evidencije i produkovanje računovodstvenih informacija na poljoprivrednom gazdinstvu. Makro nivo obuhvata prikupljanje računovodstvenih informacija sa gazdinstava, njihovu obradu, sumiranje i prezentovanje svim zainteresovanim korisnicima. Svaki od ovih nivoa, odnosno podsistema, odlikuje se kompleksnošću i sveobuhvatnošću i istovremeno su međusobno povezani u jedinstven sistem račovodstvenog informisanja. Nije moguće donositi kvalitetne odluke na makro nivou, koje treba da omoguće razvoj gazdinstava i poljoprivrede u cjelini, bez kvalitetnih proizvodno-ekonomskih informacija sa samih gazdinstava. I obrnuto, teško je donositi adekvatne upravljačke odluke i ostvarivati dobre rezultate na gazdinstvima, ako se ne uvažava cjelina agrosektora (strukturni problemi, stanje u okruženju, globalni trendovi kretanja ponude, tražnje, cijene na tržištima nabavke i prodaje, itd.). Poljoprivredni proizvođači pojedinačno, ne mogu da sagledaju ove probleme na adekvatan način. Upravo je zadatak kreatora agrarne politike, da odgovarajućim mjerama (podsticajima, informacijama, savjetima, itd.) omoguće gazdinstvima što povoljnije uslove poslovanja, i da pravilno usmjeravaju razvoj agrosektora na dugi rok.neposredno odražava na rezultate poslovanja poljoprivrednih gazdinstava. Efikasno upravljanje gazdinstvima, zasnovano na kvalitetnim proizvodno-finansijskim informacijama koje produkuje sistem kontinuirane računovodstvene evidencije poslovnih aktivnosti, predstavlja preduslov opstanka i razvoja svakog gazdinstva pojedinačno, odnosno agrosektora u cjelini.U disertaciji su predstavljena nova teorijsko-koncepcijska i metodološko-aplikativna rješenja i postupci za uspostavljanje integralnog sistema računovodstvenog informisanja u oblasti poljoprivrede. Definisani integralni sistem računovodstvenog informisanja u oblasti poljoprivrede karakteriše univerzalnost, odnosno primjenljivost u različitim državama, naravno uz odgovarajuća metodološko-aplikativna prilagođavanja specifičnim uslovima u svakoj zemlji. Uspostavljanjem integralnog sistema računovodstvenog informisanja u praksi, nesumljivo će donositi niz koristi svim subjektima koji su povezani sa poljoprivrednom proizvodnjom: poljoprivredni proizvođači, savjetodavna služba, naučno-obrazovne ustanove i organizacije, ministarstvo i druge državne institucije, strukovna udruženja proizvođača iz oblasti agrosektora (komore, klasteri) i dr.Rezultati disertacije posjeduju značajnu teorijsku, metodološku i aplikativnu vrijednost i značajno doprinose razvoju teorije i prakse u oblasti poljoprivrednog računovodstva, a time i unapređenju agrarnog sektora u cjelini. 
Agricultural activity takes place in a dynamic environment (climate change, reduction of arable land, the globalization of markets, etc.) which is directly reflected on the operating results of the agricultural holdings. Effective management of agricultural holdings based on the quality production-financial informations (produced by the accounting system of continuous records), represents a prerequisite for the survival and development of each individual agricultural holding and the whole agricultural sector.In the thesis is defined an integral system of accounting informing in agriculutral sector, which has two levels or subsystems. is an imperative. Micro level refers the construction of the optimal system of accounting records, generating of accounting informations about agricultural holdings. Macro level includes the collection of accounting informations about holdings, their processing, summarizing and presentation to all interested users. Each of these levels, or subsystems, are also characterized by complexity, comprehensiveness, and both are closely related and mutually conditioned. There is no possibility to make good decisions at the macro level (which should enable the development of holdings and agriculture as a whole), without quality economical and production informations from the agricultural holdings. Conversely, it is difficult to make appropriate management decisions and achieve good results on the agricultural holdings, if there is no respect for the whole agricultural sector (structural problems, environment, global trends in supply, demand and price in the market purchases and sales, etc). Agricultural producers individually, of course, can not perceive this and estimate adequately, but the task of agricultural creators, through the appropriate measures (incentives, informations, advices, etc), is to provide to the agricultural producers the most favorable conditions for doing business, and to direct the development of the agrarian sector in the long term.In the thesis are presented theoretical-conceptual and methodological-applicative solutions and procedures for the establishment of an integrated system of accounting informing in the field of agriculture. Defined integral system of accounting informing in the field of agriculture is characterized by universality, and applicability in different countries, of course, with appropriate methodological adjustments of the specific conditions in each country. The establishment of an integral system of accounting informing in practice, will undoubtedly bring a number of benefits to all stakeholders that are associated with agricultural production: farmers, advisory services, scientific and educational institutions, ministries and other state institutions, professional associations of producers in the agrarian sector (chambers, clusters) and others. Results of the thesis have significant theoretical, methodological and applicative value and significantly contribute to the development of theory and practice in the field of agricultural accounting, and thereby improve the agricultural sector as a whole. 

O presente estudo teve como objetivo identificar os possíveis impactos na sustentabilidade da cadeia de valor com a Denominação de Origem do Queijo Santo Giorno. Para atender este objetivo, foram elaborados três artigos, o primeiro para analisar a aplicação das teorias de inovação, sustentabilidade e cadeia de valor na literatura. O segundo e o terceiro são estudos de caso referentes ao Projeto Rede, e ao desenvolvimento do queijo típico regional Santo Giorno, e verificar suas possíveis consequências no que se refere as três vertentes teóricas mencionadas. Para isto, foram realizadas entrevistas com os parceiros estratégicos do projeto, analisados documentos elaborados no decorrer do projeto e o livro Santo Giorno. Considera-se a partir do estudo, que é possível obter bons resultados a partir da Denominação de Origem do queijo, especialmente referentes a organização da cadeia de valor, e a implementação de inovações e melhorias nos atores da cadeia. No entanto, este processo tende a ser lento e gradativo, uma vez que o processo ainda está em fase inicial.
Competitiveness and innovation are intrinsic in agroindustrial systems, since agro-industrial development directly reflects the economic development of the region. The present study aimed to identify the possible impacts on the sustainability of the value chain with the Denomination of Origin of the Santo Giorno Cheese. To meet this objective, three articles were prepared, the first to analyze the application of theories of innovation, sustainability and value chain in the literature. The second and third are case studies of the Net Project, and the development of the typical regional cheese of Santo Giorno, and verify its possible consequences in relation to the three theoretical aspects mentioned. For this, interviews were carried out with the strategic partners of the project, analyzed documents elaborated in the course of the project and the book Santo Giorno. It is considered from the study that it is possible to obtain good results from the Denomination of Origin of the cheese, especially referring to the organization of the value chain, and the implementation of innovations and improvements in the actors of the chain. However, this process tends to be slow and gradual, since the process is still in its initial phase.

У роботі досліджено сутність готової продукції сільськогосподарського виробництва, класифікація, оцінка, відображення в обліку та методика аналізу ефективності виробництва продукції рослинництва. Основною метою цього дослідження є дослідження теоретичних основ і розробка практичних рекомендацій щодо удосконалення організації обліку і аналізу наявності та руху продукції сільськогосподарського виробництва.
The master’s the sisfocuses on the essence of the finished products of agricultural production, classification, estimation, reflection in the account and methodof analysis of the efficiency of production of crop production. The main aim of this researchis to study the oreticalfoundationsanddevelop practical recommendations for improving the organization of accounting andanalysis of the availability and movement of agricultural production.

This thesis studies the role accounting plays in the monitoring and reporting of soil quality in one sector of the agricultural industry, broadacre farming. A survey was conducted with broadacre farmers in the Loddon Catchment, Victoria, Australia. The primary aim was to determine the effectiveness accounting plays in providing information to decision makers relative to the productive capacity in soil quality and not just on profits. The capital asset in this study was defined as soil quality. Soils and soil quality in particular, are major elements in determining land value. The concern is decisions are being made by potential buyers and other decision makers, particularly policy makers, with regards to soil quality on the basis of incomplete and often misleading information. It is proposed that a major reason is due to the fact that different participants in the agricultural and accounting industries require and use different information. The accounting systems used by farmers are those that have been developed for the manufacturing sector which may not be appropriate for managing long-term, complex resources such as soil. The farmers themselves did not find formal accounting reports useful for decision making because these reports are based on uniform standards and market prices. The topic of soil quality and land degradation is viewed from two perspectives. In one perspective, the proprietary view; the accounting emphasis is on the ownership of assets and the change, both in income and capital, in these assets over time. In this case the accounting equation is seen as assets - liabilities = equities. The proprietor takes all the risk. A more recent perspective in accounting, the entity view, emphasises the assets whether financed from equity or debt and where the accounting equation is seen as assets = equities. The emphasis changes to the income flow from these assets and more interest is shown in current market prices as a reflection of the future value of these assets Profit is not necessarily a good indicator of what farmers are doing for their capital asset. There needs to be greater emphasis on costs undertaken for the conservation of soil. Those costs should be considered an investment and put into the balance sheet and not the profit and loss statement. The major finding of study demonstrates that decision making groups have different

碩士
國立臺灣大學
會計學研究所
104
Since the adoption of International Financial Reporting Standards (IFRSs), the International Accounting Standard No.41 (IAS 41) has been applied in many country. This study mainly focus on how this standard applied in each company. Under IAS 41, the valuation method for biological assets have been changed from cost method to fair value method. There are some impact to these company which have biological assets. This research find that there are some differences in the application in different company. When the value of biological assets shifts a lot, it is hard to find the reason for the change. And many company use discount cash flow model to measure their biological assets, but the input factors of the model have huge uncertainty.