To plant or not to plant—Irish farmers’ goals and values with regard to afforestation

To encourage Irish farmers to transfer land into forestry, a premium scheme supporting farmers who afforest was implemented in 1989 and afforestation targets outlined in 1996. In the period from 1996 to 2006, however, only half of the targeted area was planted in Ireland. As the income of many farmers would improve when joining the scheme, a number of studies have been conducted to find out why the response was not as expected. However, to date the phenomenon has not been explained. Amongst the studies undertaken, a lack of qualitative approaches looking at farmers’ decision-making was identified. In order to understand farmers’ decisions regarding farm afforestation, in-depth interviews with 62 farmers in the North-West and Mid-Western regions of Ireland were conducted in winter and spring 2011. The interviews were based on the theory of farmers’ goals and values developed by Ruth Gasson in 1973 and relate specifically to their instrumental, intrinsic, social and expressive values about farming. The results of this study show that farmers exhibit complex, multiple and sometimes contradictory values in relation to farming. The biggest group in the study were guided by intrinsic values when it comes to farm afforestation. Their decision not to plant is made based on their values and beliefs about farming, e.g. that it is a shame to plant land used for food production, even if this returns a greater profit. A much smaller group were directed by profit maximisation when it comes to afforesting land. These farmers would plant if the financial incentives for forestry were more attractive, e.g. if the premiums available for afforestation were higher or if the outlook for agricultural profits was not as good as anticipated.     

林业网络财务信息系统模型分析与建立

采用基于信息模型的业务过程分析方法,面向将来事项会计法的应用,建立了林业企业的网络财务信息系统概念模型和功能模型。在模型中提出了生态会计中心、资金中心的概念,设计了森林资产管理的模块和财务决策分析模块,使其成为林业决策型网络财务信息系统设计的依据。     

谈建立事企分体运行会计核算及财务管理体系——兼与朱堂华、李家一同志商榷

目前地勘单位财务工作中存在着各地勘单位账簿设置不尽相同、报表填写思路不明确等问题。建立地勘单位的事企分体运行的会计核算和财务管理体系势在必行,且有政策依据。由于目前地勘单位的改革只限于职能改革,即有事业性质又可从事生产经营。因此,事企分轨建行、分开核算,执行不同的财务政策只能是事业职能和企业职能分开;经营性资产和非经营性资产分开;事业拔款和企业收入分开,而不能将事业人员和企业人员分开。也不能要求地勘单位编制汇总会计报表。这样做,更适合目前地勘单位实际。     

农民发展权综合评价指数模型的构建及实证分析

[目的]中国农民发展权是农民拥有的公平参与促进经济、社会、文化和政治发展过程并公平分享发展成果的基本人权。但由于涉及权利,概念抽象,学者和公众关注度不高,因此,对农民发展权进行分解,并进行指标数据量化并计算结果,是一个不错的、方便民众了解该权利,并对该权利实现结果有一个整体判断的途径。[方法]运用层次分析法构建农民发展权综合评价指数模型,具体有3个步骤:第一,解析农民发展权内容、构造农民发展权指标体系。第二,借助层次分析软件中的群决策工具完成农民发展权各个中间层指标的赋权。第三,运用该模型,对中国农民发展权进行测度。[结果]从指标值和发展权计算结果看,近10年农民相对市民的发展权不足一半,且并未有所改善。单看农民发展结果类指标数值城乡差距有增大趋势。从农民发展权构成看,政治发展权是短板。[结论]近10年农民发展权处于弱势且未得到保障。政治发展权的短板是农民发展权未得到保障的根源。给予农民更多话语权,财政资金的投入向农民更多倾斜,只有这样才可能降低现有的农民和市民发展结果的差异。     

Assessing policy tools for encouraging farm afforestation in Ireland

To encourage Irish farmers to afforest agricultural land, a premium scheme supporting such planting was implemented in 1989 and afforestation targets outlined in 1996. In the period from 1996 to 2009, however, only half of the targeted area was planted although the income of many farmers would have improved on joining the scheme. A multi-method study was undertaken looking at farmers’ decision-making with regard to afforestation under the scheme. In this paper we focus on one particular element of the study, which is about identifying policy tools that best match farmers’ behaviour with regard to afforestation. Based on previous work, which we undertook on farmers’ goals and values with regard to afforestation and which was presented in this journal, a postal survey was designed and distributed in spring 2012 to farmers all over Ireland. The results indicate that the majority of those surveyed do not make their decision to afforest based on profit maximisation goals. Offering only an incentive tool – such as the current premium scheme – will not be sufficient to encourage those farmers to plant trees. Additionally capacity tools such as group plantings of neighbouring fields and symbolic tools such as information and PR- or image-building campaigns should be deployed to further encourage afforestation by farmers.     

试论林业会计目标

本文在阐述会计理论体系和影响林业会计环境因素的基础上,提出了林业会计目标应与林业企业经营目标相一致,林业会计的基本目标应包括生态效益和社会效益;林业会计的具体目标应在提供财务会计信息基础上,采用多重计量方法,增加生态效益和社会效益的会计核算资料,以满足信息使用者需要和改进会计信息质量特征。     

基于农户意愿的桃树生产可持续发展实证分析——以河北省顺平县为例

以农户意愿为研究切入点,运用Logistic模型对农户未来几年是否扩大桃树生产规模的影响因素进行定量分析,结果将为河北省相类似地区桃产业发展相关技术和政策制定提供科学的决策依据。模型分析结果表明:桃的市场价格、生产资料价格决定了农户桃树种植的收益和成本,是影响农户种植意愿的主要因素。而种植过程的对技术的需求和资金支持则是农户能否达到意愿的关键。因此,桃产品的市场价格、生产成本及对技术和资金的需求是影响其种植意愿的重要因素,而家庭劳动力人数和市场建设情况是能否扩大规模的主要限制因素。因此,政府相关部门应应采取相应措施,加强技术支、政策支持及相应市场建设和完善,促进桃产业可持续发展。     

Means-end chain analysis explains soil fertility management decisions by peri-urban vegetable growers in Kenya

Past studies of the use of soil fertility management strategies by farmers usually model input use decisions based on the neoclassical utility/profit maximization principle in which farmers use soil fertility management inputs primarily to increase revenues and profits. However, there is, to date, no study that explains exactly how this decision-making process occurs and the role which personal values play in driving the choice of soil fertility management inputs. This article systematically maps the relationship between choice of soil fertility management strategy (attributes), its outcomes (consequences) and the personal values that motivate the choice. It specifically uses the means-end chain approach to construct hierarchical value maps that relate the attributes to consequences, and ultimately to the personal values. The study finds that the use of soil fertility management strategies by peri-urban fresh vegetable growers is driven by five personal values, namely happiness, comfortable life, independence, good/healthy life and achievement of life goals. It also finds that while farmers seek to increase profit (hence incomes), profit maximization is not the end driver of the use of soil fertility management inputs. It concludes that a lot more goes into farmers’ decision-making process relating to the use of soil fertility management practices than can be explained by the neoclassical profit/utility maximization principle. The study discusses the policy implications of these findings.     

基建项目竣工财务决算编制及有关问题的处理

基建项目竣工财务决算是反映基建项目投资效益和建设成果的重要文件。文章就编制基建财务决算过程中的资料收集、清理核算帐目、编制财务决算工作底稿、编制正式财务决算表、编写财务情况说明书等各个节段的具体操作问题提出了处理方法     

论地勘单位编报现金流量表的必要性和可行性

本文首先论述了现金流量表的性质与作用 ,进而引伸企业化管理的地勘单位编报现金流量表的必要性 ,同时从地勘单位的核算性质、可采用的编报方法以及地勘单位的行业特点及某些特殊问题的处理 ,都提出了具体可操作性的意见。     

FARMERS' ATTITUDES TO RURAL ADJUSTMENT ASSISTANCE: RESULTS OF A SURVEY IN JEMALONG SHIRE,N.S.W.*

The Australian Government has provided adjustment assistance to the rural sector since 1970 under several schemes. The demand for assistance has been lower than expected, given the alleged size of the problem, particularly for the 'welfare' oriented provisions. The results of a survey of farmers' attitudes to the current Rural Adjustment Scheme are examined in an attempt to explain this phenomenon. Measures designed to ease financial difficulties or to facilitate on-farm adjustment were much preferred to those designed to assist farmers to leave agriculture. Considerable confusion about the scheme was evident and many farmers thought that information about the scheme was inadequate. Better extension and counselling is suggested to improve information flows to farmers. The formulation of a more structured set of eligibility criteria is also suggested to reduce the complexity and uncertainty which farmers face when they are considering lodging an application for assistance.     

Computer Technology Adoption by Agricultural Producers in Southern Alberta

A survey of farmers in Southern Alberta was developed to determine the importance of computer decision-making tools in the region. The survey provided approximately 300 useable responses. The results indicated that 78% of Southern Alberta farmers owned computers and 50% owned Pentium or Pentium II computers. The largest farm related uses for these computers were: 1) maintaining general farm account records, 2) tax preparation, 3) word processing, and 4) maintaining inventory records. Sixtyfour percent of respondents use computers for record-keeping and 58% use them for accounting. About 40% of respondents use the Internet to obtain price and weather information. Only 15% have ever used decision-making models .     

How limiting is finance for Dutch dairy farms? A dynamic profit analysis

Accessibility to financial resources is considered a prevalent problem in the agricultural sector. We develop an approach to quantify the long-term opportunity costs of financial constraints in relation to peers who do not face any financial constraints. Using data on past financial performance, we assess creditworthiness and the size of an additional accessible bank loan to farmers. Combining this with data on reported expenditure, we determine the accessible finance. We quantify the opportunity cost as the forgone dynamic profit (intertemporal profit in current-value terms) from financial constraints. Using data envelopment analysis, we apply our approach to 264 specialised Dutch dairy farms for the years 2006–2017 and explore the potential impact of changes in finance provision for several scenarios. Our results show an increasing gap between frontrunners and other farmers, as the latter generate progressively less dynamic profit in comparison to their best peers. The gap between the dynamic profit of the average farm and that of its best peers from their production and investment decisions made over the span of 1 year grew from €40,040 in 2009 to €114,548 in 2017. However, the growth is not driven by insufficient access to finance. Financial constraints can only explain 6% of the forgone dynamic profit in 2009 and as little as 1% for 2017. The number of farms classified as financially constrained in comparison to their peers decreases in our sample from 44% in 2009 to 8% in 2017. This suggests that non-financial factors are driving the growing gap.     

Farmers’ Preferences For Bluetongue Vaccination Scheme Attributes: An Integrated Choice and Latent Variable Approach

Re‐emergence of the bluetongue disease in Europe poses a continuous threat to European livestock production. Large‐scale vaccination is the most effective intervention to control virus spread. Compared to command‐and‐control approaches, voluntary vaccination approaches can be effective at lower costs, provided that farmers are willing to participate. We use a discrete choice experiment to estimate the preferences for vaccination scheme attributes, accounting for preference heterogeneity via an integrated choice and latent variable approach. In designing livestock disease control schemes, it is often argued that governments should use financial, incentive‐based policy instruments to compensate farmers for externalities, assuming they act in rational self‐interest. Our results suggest that in addition to economic motives, farmers can have intrinsic or social motives to invest in livestock disease control. Implications for the effectiveness of providing subsidy or information to motivate voluntary participation are discussed.     

水产行业财务管理存在的问题及对策

改革开放以来,水产行业在解决社会就业、增加国家财政收入、发展高新技术、支援国家经济建设等各方面发挥着越来越重要的作用,已经成为拉动我国经济增长的一个不可或缺的因素。但是,我国水产行业仍存在许多缺陷和不足,人员素质低、配置存在漏洞,财务报表失真、财务监督机制不严格健全,成本意识淡化、成本管理弱化,财务人员责权不对。为此,应建立正确的财务管理理念、建立完善的财务管理制度,加强外在监督、规范会计报表审计工作,增强管理人员专业技能、提高管理人员修养素质,提高水产行业财务管理水平。     

不同经营主体和立地条件的马尾松经营经济效益评价

以马尾松为例,采用NPV、IRR、LEV三个指标,并运用现金流量表分析马尾松经营周期内资金的变化情况,分别对比了不同经营主体、不同立地条件投入产出的差异及其构成。结果表明:(1)农户和林场马尾松经营的NPV、LEV差异明显,但IRR差异并不大,而不同立地条件三者均存在明显差异;(2)农户和林场现金流出、流入、净现金流量差异明显,林场明显高于农户,且用工成本构成了现金流出的主要部分;(3)立地条件好的地块现金流出量、流入量、净现金流量要明显高于立地条件中等和差的地块。并针对以上结论,提出增加马尾松营林面积和森林蓄积的政策建议。     

Nudging farmers in crop choice using price information: Evidence from Ethiopian Commodity Exchange

The lack of reference price information is often regarded as one of the most pervasive aspects of incomplete commodity markets in developing countries. Previous studies on the effects of price information emphasize the market participation and performance of rural households. This paper argues that access to reference price information influences farmers’ crop choice decisions, the most important decision in farming activity. The study exploits the variation in timing and spatial distance of the publicly run Ethiopian Commodity Exchange (ECX) price tickers as an indicator for variation in the intensity of access to reference price information among rural villages in Ethiopia. The paper finds that access to price information increases the average farm-gate prices for traded commodities and incentivizes farmers to allocate more land, fertilizer and improved seeds to commodities traded in the ECX. It also nudges farmers to produce more of the traded commodities, increasing the output share of ECX-traded commodities.     

现行财务报告问题及改进

文章从分析我国财务报告体系入手 ,指出了现行财务报告中存在的四个方面的问题以及财务报表附注的缺陷。在此基础上提出了五条改进现行财务报告的意见。     

土地承包权调整方式的决策研究——基于Bromley能动的实用主义理论

研究目的:探究土地承包权调整方式的决策及其影响规律,以期为完善农村土地承包权调整政策提供参考。研究方法:实证研究法,熵值法,层次分析法,分层线性模型。研究结果:采取不同土地承包权调整方式的农户和村集体具体表现不同;土地承包权调整方式决策受到农户和村集体两个层面的共同作用,但两个层面对不同土地承包权调整方式决策的影响程度不同;不同土地承包权调整方式决策的影响因素存在差异。研究结论:土地承包权调整方式适应不同的社会环境,要因村而异,尊重村民意愿;要提高公众参与度,充分了解民意,综合考虑村集体和农户两方面的需求,选择适应本村的土地承包权调整方式。     

The use of rented farmland in an area of intensive agricultural production in Norway

The amount of rented farmland in Norway has increased steadily since the 1950s. Concerns have been raised questioning whether farmland is treated less well by tenants compared to landowners. This study aims to investigate how farmers perceive their treatment of rented farmland, which factors impact their decision-making related to this and if farmers are concerned about farmland elements that are less important for productivity but mainly of interest for cultural heritage or environmental management reasons. Semi-structured interviews with a group of randomly selected farmers were carried out in an area dominated by intensive agriculture. Independent of, for example, amount of rented land or duration of the rental agreement, all farmers agreed that rented land was treated well. A strong competition for farmland in combination with farmers being dependent on renting land was the most important reason. Results from this study may be transferrable to other farming areas, at least where competition for farmland is comparable. We do suggest, however, that any further research on treatment of rented farmland in Norway should take a regional approach, since national statistics may cover significant regional differences.