This essay examines the impact of the phenomenon of Dutch Disease on the agriculture sector in Nigeria since the beginning of the 1980s. Dutch Disease is a misfortune that generally affects resource-rich countries due to exploiting and exporting their natural resources. Dutch Disease seems more widespread in developing countries, such as Sub-Saharan African nations, where natural resources make up a more significant portion of total revenues. In Nigeria, the agriculture sector has long been a substantial contributor to the country's development and employs a large share of the workforce; therefore, the presence of Dutch Disease could have substantial implications for the economy. To examine if Nigeria has suffered from Dutch Disease, annual time series data, mainly from the World Bank, were analyzed using the Engle-Granger Co-integration test and Error Correction Model to investigate the long-run and short-run relationships between the agriculture sector and several macroeconomic variables. The empirical results showed that Dutch Disease has been present in Nigeria and that the over-reliance on natural resources harms the agriculture sector. This essay highlights that further research is needed to understand the role of agriculture in Nigeria's growth and potential policy interventions. Further, it emphasizes the importance of effective management of natural resource revenues and the consideration of a sovereign wealth fund to secure oil revenues for coming generations and buffer against price fluctuations. These strategies may mitigate Dutch Disease impacts and foster sustainable economic growth.

Darbuotojų saugos ir sveikatos būklė įmonėse priklauso nuo darbų saugą reglamentuojančių teisės aktų įgyvendinimo. Pastaruoju metu Lietuvoje pagausėjo įmonių, kuriose įdiegta darbuotojų saugos ir sveikatos vadybos sistema. Tačiau daugelyje įmonių ir ypač ūkių, teisės aktai įgyvendinami nepakankamai, įmonės dokumentai tvarkomi tik formaliai, profesinės rizikos vertinimas beveik neatliekamas, trūksta įmonės vadovų ar įgaliotų asmenų kompetencijos dirbančiųjų saugos ir sveikatos srityse. Šiame darbe pateikti tyrimo rezultatai, gauti anketinės apklausos būdu. Buvo apklausta žemės ūkio, apdirbamosios pramonės ir kitos su žemės ūkio produktų gamyba susijusios įmones. Apibendrinus gautus rezultatus, aptarti darbų saugos ypatumai, profesinės rizikos vertinimo, atsakingų asmenų skyrimo ir kiti su dirbančiųjų saugos ir sveikatos valdymu susiję klausimai, parengtas patikros lapas, paskaičiuoti būklės indeksai, numatytos ekonominių darbų saugos būklės gerinimo priemonės reguliuojant išmokas žemės ūkio įmonėse. / Occupational safety and worker health conditions in industry depend on the implementation and administration of safety laws and regulations. Lithuania has recently increased the number of companies that run the occupational safety and health management systems. However, in the majority of businesses and particularly private farms the legislation is not sufficiently implemented, the document management is purely tokenistic and symbolic, professional risk assessment is not carried out, the managers or other authorized personnel show a lack of competence. The research results are based on the questionnaire. The agricultural companies engaged in the production and processing of agricultural products have been surveyed. Having summarized the results the safety, occupational risk assessment, authorizing the personnel to work in the field of safety and health management issues were discussed. Moreover, the checklist was prepared, the level of occupational safety was evaluated and measures to improve it have been provided regulating the government payments for agricultural sector.

En los últimos años, el sistema financiero peruano ha logrado constituirse en uno de los pilares del crecimiento económico del Perú. Nuestro país ha superado todas las expectativas en Latinoamérica, puesto que los índices macroeconómicos han evidenciado una notable mejora respecto a décadas anteriores. Pieza fundamental del tejido empresarial de Perú, como de cualquier país desarrollado o en desarrollo, es la pyme, una organización de limitado tamaño que anhela el sólido desarrollo y la competitividad. En el sector agrícola, la pyme es el conjunto de pequeñas y medianas empresas que generan empleos y permiten abastecer la demanda de productos agrícolas en el mercado. La pyme realiza gestión administrativa, donde el proceso de planeación se ejecuta, de este modo, en todos los niveles define las funciones y responsabilidades de todos los involucrados en la organización y los administradores resultan ser gestores de campo y responsables de generar productos apropiados para su público objetivo. En el presente trabajo, el objetivo de evaluar la relación del acceso al crédito con el desarrollo y la competitividad de la pyme agrícola viene abordado desde tres aspectos: a) El acceso al crédito que permite a las pymes tener mayor capacidad de desarrollo, realizar nuevas y más eficientes operaciones y ampliar el tamaño de la infraestructura; b) El desarrollo de las pymes, apoyado mediante un marco de apoyo fiscal, permite que las empresas se mantengan, crezcan y progresen en un entorno dinámico, siguiendo estrategias que le permitan alcanzar sus metas. Las pymes constituyen un elemento importante en el esquema productivo nacional, jugando un papel primordial en el crecimiento económico del país; c) La competitividad de la pyme, como la capacidad de alcanzar una posición destacada y sostenida en el mercado, permite a la empresa una mejora en la calidad de sus productos, la eficiencia de procesos y un incremento en la producción de las empresas. Así, la pyme acrecienta sus beneficios y, bajo condiciones de libre mercado, un país puede producir bienes y servicios que pasen el test de la competencia internacional. De este modo y en concordancia con las características de las empresas seleccionadas para abordar el tema de manera específica, se llegó al planteamiento del siguiente tema para su desarrollo: el acceso al crédito y su relación con el desarrollo y la competitividad de las pymes del sector agrícola de Lima-Perú en 2015. La respuesta a este planteamiento se dará a través del alcance de objetivos puntuales detallados en los objetivos específicos, que permitirá brindar una mirada general al efecto del acceso al crédito en las pymes del sector agrícola. En el presente estudio se realizó una encuesta a una muestra de 120 pymes del sector agrícola de Lima - Perú. Los elementos de la muestra han tenido acceso al crédito en 2015. Durante 1 mes, se realizó la encuesta que tiene un cuestionario de 29 preguntas en escala de Likert y presenta 5 niveles (desde totalmente de acuerdo hasta totalmente en desacuerdo). La hipótesis general tuvo como método de análisis la correlación de Spearman. El resultado del análisis estadístico indicó que el acceso al crédito afecta positivamente en el desarrollo empresarial de las pymes (p=0.000). La relación es directa y de nivel bajo (Rho=0.372) con un tamaño de efecto de 13.8%. De igual modo, el resultado del análisis estadístico indica que el acceso al crédito afecta positivamente en la competitividad de las pymes (p=0.000). La relación es directa y de nivel bajo (Rho=0.329) con un tamaño de efecto de 10.8%. Sobre la base de los resultados obtenidos, podemos afirmar que el acceso al crédito se relacionó de manera positiva con el desarrollo y la competitividad de las pymes del sector agrícola de Lima – Perú en 2015. / In the last years, the financial Peruvian system has achieved to be constitute in one of the pillars of the Economical growth of Peru. Our country has exceeded all Latin America expectations, due to the remarkable improvement that has been evidence into the macroeconomic index to the previous years. One of the most important pieces in the Peruvian business, like in any other country is the SME (Small Medium Enterprise), it is a limited sized organization that longs for a solid growth and competitivity. In the agricultural sector, the SME is the group of small and medium businesses that generates jobs and allows to supply agricultural products to the market. The SME makes administrative management, where the planning process runs, thereby, in all the levels it defines the functions and responsibilities of the people involved in the organization and the administrators are field managers and responsible to generate appropriate products to target audience. In this present work, the objective is to evaluate the relationship of access to credit with the development and competitiveness that the agricultural SME comes from three aspects: a) the access to credit that allows the SMEs to have higher growth capacity to make new and more efficient operations, also to expand the size of infrastructure; b) the development of the SME, helping through a fiscal support, that allows the enterprises to maintain, grow and progress in a dynamic environment, following strategies that permit them to achieve their goals. The SME constitute an essential element in the national productive scheme, playing a key role in the country’s economic growth; c) the competitivity of the SME, like reaching the capacity of an outstanding and permanent position into the market, allowing the improvement of their products, the efficiency of the process and a raise in the production of the enterprises. Therefore, the SME increase their benefits under free market conditions. A country can produce goods and services that pass the test of international competition. In this way and in accordance with the characteristics of the selected companies to address the issue specifically, the approach to the following topic for its development is reached: the access to credit and its relationship with the development and competitiveness of the SMEs in the agricultural sector of Lima-Peru in 2015. The answer to this approach will be given through the scope of punctual objectives detailed in specific objectives which will provide a general overview of the effect of access to credit in SMEs in the agricultural sector. In the present study a survey was conducted on a sample of 120 SMEs of the agricultural sector in Lima – Peru. The elements of the sample have had access to credit in 2015. For one month, a survey of entrepreneurs was conducted. The survey has a questionnaire of 29 questions on Likert scale and has 5 levels (from Totally agree to Totally disagree). The general hypothesis was evaluated by the Spearman Correlation as a method of analysis. The result of the statistical analysis indicated that the access to credit positively affects the business development of the SMEs (p=0.000) the relationship is direct and low level (Rho=0.372) with an effect sized of 13.8%. In the same way, the statistical analysis result indicated that the access to credit positively affects competitiveness of SMEs (p=0.000) the relationship is direct and low level (Rho=0.329) with an effect sized of 10.8%. Based on the results obtained, we can assure that the access to credit is positively related on the development and competitiveness of SMEs of the agricultural sector in Lima – Peru in 2015. / Tesis

The problem with which this study is concerned is that of determining income concepts employed by members of the agricultural sector to determine change in equity of the owner of an entity. A secondary purpose was an investigation of the factors which influenced the decision model selected to determine income. Major findings of the study indicated that financial data is used differently by members of the sector and the accountant. Respondents did not agree among themselves about the information that should be used in income measurement, nor were they consistent in use of a given concept. Finally, evidence was presented which indicated that changes in terms used to ask for change in equity leads to different responses.

Esta tese realizou-se com o intuito de melhor conhecer a proteção tarifária agrícola da União Européia (UE) e sua eventual associação com a Política Agrícola Comum (PAC). A hipótese implícita nesse trabalho é a de que há uma discriminação tarifária na pauta agrícola da UE; discriminação essa que estaria associada à estrutura da PAC. Nesses termos, o trabalho teve três objetivos complementares. Em primeiro lugar, buscou-se medir a magnitude das tarifas praticadas pela União Européia sobre os produtos agrícolas exportados pelo Brasil. Como segundo ponto, procurou-se identificar a existência de discriminação tarifária entre os grupos de produtos agrícolas presentes na pauta de tarifas do bloco europeu. E, por fim, avaliou-se a eventual existência de simultaneidade entre a proteção tarifária e as políticas domésticas de suporte à agricultura comunitária. A teoria visitada e os trabalhos já realizados com tal pano de fundo sugeriram que há grupos de produtos particularmente protegidos pelas tarifas agrícolas do bloco europeu. Esses mesmos trabalhos também apontaram para o caráter de permanência das políticas de apoio à agricultura da União Européia, mesmo após as reformas da PAC em 1992 e 2000. Tais políticas não são homogêneas; antes disso, estão concentradas em determinadas atividades e perfis de produções da agricultura do bloco. A revisão teórica também foi empregada para apresentar os principais instrumentos de política comercial da União Européia em itens agrícolas e para discutir os conceitos inescapáveis em barreiras tarifárias: tarifas ad valorem, tarifas específicas, mecanismo de gatilhos, picos tarifários, e quotas tarifárias. Cada um desses conceitos chave em política comercial foi avaliado com base em ferramentas estatísticas específicas, procurando-se identificar os produtos eventualmente discriminados em cada caso. Em paralelo, empregaram-se regressões lineares contra o tempo a fim de avaliar se tem ocorrido queda no nível de suporte à agricultura comunitária, bem como se procedeu à identificação dos setores menos contemplados pela oferta agrícola feita pela União Européia nas negociações do fórum biregional UE-Mercosul. Como resultado do esforço empreendido, esse texto pretende deixar duas contribuições. Primeiramente, através de simulações acerca do uso de diferentes preços de referência para a conversão das tarifas específicas e mistas em tarifas equivalentes ad valorem, no contexto da pauta agrícola comunitária. A discussão acerca dos impactos do uso de distintos preços de referência em situações similares pretende ser uma das contribuições do trabalho. Em segundo lugar, propõem-se indicadores especificamente projetados para a avaliação de duas questões importantes em acesso a mercado de bens agrícolas nos países desenvolvidos. O primeiro deles destinado à leitura da proteção concedida pelo mecanismo de quotas tarifárias, e o outro voltado à identificação de picos tarifários entre grupos de produtos. As conclusões do trabalho apontam para determinados grupos de produtos agrícolas alvo de proteção da parte dos instrumentos de política comercial na União Européia, destacando-se: carnes e miudezas, leite e laticínios, cereais, preparações de carne e peixes, açúcares e confeitaria, preparações de cereais, e tabaco e seus manufaturados. Esses grupos de produtos mostraram-se muito similares às produções agrícolas mais intensamente apoiadas pelas políticas de financiamento da PAC. / This thesis has been done to better understand the European Union (EU) agricultural tariff protection and its association with the Common Agricultural Policy (CAP). The hypothesis is that there is tariff discrimination in the EU agricultural tariff schedule and that such discrimination is connected with the CAP structure. For this purpose, the study is oriented by three goals, which complement themselves. First, it aims to measure the magnitude of the tariff used by the European Union on the agricultural products exported from Brazil. Second, it tries to identify the existence of tariff discrimination among the groups of agricultural products in the European tariff set. At last, it evaluates the existence of simultaneity between tariff protection and agricultural support policies in the EU. Theoretical and empirical studies have already suggested that there are groups of products particularly protected by the EU agricultural tariffs. These studies also pointed to the permanent character of the agricultural support policies in the EU, even after the CAP reforms in 1992 and 2000. These policies are not homogeneous; but instead, they are shaped according to certain activities and production profiles of the EU agricultural sector. The literature has also been used to present the main instruments of the EU trade policy on agricultural goods and to discuss the key concepts on tariff barriers: ad valorem tariffs, specific tariffs, trigger tools, tariff peaks, and tariff-rate quotas. With the purpose of identifying the products discriminated, each of the topics on trade policy is evaluated through the application of specific statistical tools. In order to evaluate if there has been a decrease in the level of agricultural support in the European Union we use linear time series regressions. At the same time, the sectors discriminated by the EU agricultural offer in the European Union-Mercosur negotiations are also identified. The collected data are compared to evaluate the agricultural products that are protected by the EU. The present work has two main contributions. Firstly, the discussion related to the effects of using different prices to the conversion of EU specific and composed tariffs into equivalent ad valorem tariffs. Secondly, tools specially designed to analyze two important questions on agricultural market access in developed countries are proposed. The first one focuses on capturing the protection given by tariff-rate quotas, and the other focuses on the identification of tariff peaks among sets of products. The conclusions of this study point to certain sets of agricultural products targeted by the EU trade policy, especially meat, dairy products, cereals, meat preparations, sugar, cereal preparations, and tobacco. These sets of products appeared to be quite similar to the agricultural products severely supported by CAP financing policies.

Thesis (LLM. (Labour Law)) --University of Limpopo, 2015 / This mini-dissertation deals with the impact of child labour in the Vhembe Region. Africa reportedly has the highest incidence of child labour in the world. Vhembe as a region and South Africa as a whole has the problem of child labour which is influenced by poverty. To respond to this problem, some scholars recommend an outright ban on child labour through legislation. Child labour refers to dangerous and exploitative work which is carried out at too early an age, involves long working hours, carried out in inadequate conditions, not sufficiently paid, involves excessive responsibility, and undermines the child’s dignity and self-esteem. The mini-dissertation has clearly defined the child labour and discusses the legislative framework, international law framework and the challenges of child labour in the Vhembe Region.

This study applies the gravity trade model to assess South Africa-Angola trade potential in the agricultural sector. A step-by-step example of the model's empirical implementation is also provided. It is found that the gravity model, with foundations in the physical sciences, is a useful instrument for the analysis of bilateral trade flows. A panel data analysis is used to disentangle the time invariant country-specific effects and to capture the relationships between the relevant variables over time. The study also finds that the fixed effects model is to be preferred to the random effects gravity model. Furthermore, a number of variables, namely, size of the economies, the oil price and exchange rates added to the standard gravity equation, are found to be important determinants of bilateral trade flows. Overall, the simulation results indicate that there is a potential for trade in the agricultural sector between these two countries. / Thesis (M.Com. (Economics))--North-West University, Potchefstroom Campus, 2008.

This study applies the gravity trade model to assess South Africa-Angola trade potential in the agricultural sector. A step-by-step example of the model's empirical implementation is also provided. It is found that the gravity model, with foundations in the physical sciences, is a useful instrument for the analysis of bilateral trade flows. A panel data analysis is used to disentangle the time invariant country-specific effects and to capture the relationships between the relevant variables over time. The study also finds that the fixed effects model is to be preferred to the random effects gravity model. Furthermore, a number of variables, namely, size of the economies, the oil price and exchange rates added to the standard gravity equation, are found to be important determinants of bilateral trade flows. Overall, the simulation results indicate that there is a potential for trade in the agricultural sector between these two countries. / Thesis (M.Com. (Economics))--North-West University, Potchefstroom Campus, 2008.

Food security is a global topic of discussion and agricultural sectors play a vital role in the provision thereof. In South Africa the agribusinesses are some of the key players in providing financing, risk management and market advisory services to producers. Since the deregulation of the grain industry during 1996, many of these agribusinesses have converted their business form from cooperative to company and therefore adhere to International Financial Reporting Standards (IFRS). These agribusinesses trade commodity derivatives on the South African Futures Exchange (SAFEX) to hedge themselves and their producers against commodity price risk. Globally there has been a tremendous increase in the use of derivatives and other financial instruments and with the emergence of these new and more complex financial instruments, accounting regulations had to follow these developments. The applicable accounting practices at the time were considered as being insufficient and being applied inconsistently. The major global standard setters namely IASB and FASB separately tried to develop adequate standards to address the accounting treatment of these products. The IASB developed International Accounting Standard (IAS) 39 dealing with the recognition and measurement of financial instruments, while the FASB issued Financial Accounting Standard (FAS) 133. These two standard setters have signed the Norwalk Agreement committing to plans to converge the IFRS and US accounting standards. This study focused on the application of IAS 39, with reference to commodity derivatives, with the main research objective being to investigate the accountancy implications of commodity derivatives in the South African agricultural sector. Furthermore it also serves to establish a standard methodology for the interpretation of IAS 39 and to serve as a benchmark and best practise for South African agribusinesses and commodity processors. For this purpose seven case studies were investigated by utilising a developed questionnaire, an illustrative flow diagram of IAS 39 and recorded structured interviews with the respondents. The accounting treatment of commodity derivatives was investigated by utilising nine transaction types which are typically found when producers sell grain to an agribusiness or a processor purchases grain from an agribusiness. The seven case studies were identified by utilising convenience sampling (unrestricted non–probability sampling). A literature review and empirical study were conducted. The findings on the accounting treatment of commodity derivatives were communicated thematically. The main findings were discussed during interviews with representatives of the technical departments of three of the Big Four audit firms in South Africa. A discussion of similar studies performed globally was performed. The recommendations following from this research study include that entities carrying “own use” inventory and applying hedge accounting can elect to apply the base adjustment consistently as part of their accounting policy on the valuation of inventory. Entities holding grain inventory for trading purposes should, based on industry practice, fair value such inventory. Various recommendations regarding the classification of a supply contract with a producer (as defined in a pre–season fixed price contract) depending on whether an entity applies hedge accounting or not, were made. Recommendations regarding the determination of fair value include that, based on industry practice and guidance by IAS 39, the SAFEX–based price should be utilised to fair value derivatives and to fair value inventory held by commodity–broker traders. The fair value movement on the option contracts taken out on behalf of the producer by an agribusiness should be transferred to the relevant producer's loan account. The recommendations concluded with a recommendation that entities should proactively consider and plan the impact of the replacement of IAS 39 on current business practices. Areas for further research could include investigating the accounting treatment of commodity derivatives of the newly issued accounting standards on financial instruments by IASB and the impact of these new standards on the business practices of entities. / Thesis (Ph.D. (Management Accountancy))--North-West University, Potchefstroom Campus, 2011.

Food security is a global topic of discussion and agricultural sectors play a vital role in the provision thereof. In South Africa the agribusinesses are some of the key players in providing financing, risk management and market advisory services to producers. Since the deregulation of the grain industry during 1996, many of these agribusinesses have converted their business form from cooperative to company and therefore adhere to International Financial Reporting Standards (IFRS). These agribusinesses trade commodity derivatives on the South African Futures Exchange (SAFEX) to hedge themselves and their producers against commodity price risk. Globally there has been a tremendous increase in the use of derivatives and other financial instruments and with the emergence of these new and more complex financial instruments, accounting regulations had to follow these developments. The applicable accounting practices at the time were considered as being insufficient and being applied inconsistently. The major global standard setters namely IASB and FASB separately tried to develop adequate standards to address the accounting treatment of these products. The IASB developed International Accounting Standard (IAS) 39 dealing with the recognition and measurement of financial instruments, while the FASB issued Financial Accounting Standard (FAS) 133. These two standard setters have signed the Norwalk Agreement committing to plans to converge the IFRS and US accounting standards. This study focused on the application of IAS 39, with reference to commodity derivatives, with the main research objective being to investigate the accountancy implications of commodity derivatives in the South African agricultural sector. Furthermore it also serves to establish a standard methodology for the interpretation of IAS 39 and to serve as a benchmark and best practise for South African agribusinesses and commodity processors. For this purpose seven case studies were investigated by utilising a developed questionnaire, an illustrative flow diagram of IAS 39 and recorded structured interviews with the respondents. The accounting treatment of commodity derivatives was investigated by utilising nine transaction types which are typically found when producers sell grain to an agribusiness or a processor purchases grain from an agribusiness. The seven case studies were identified by utilising convenience sampling (unrestricted non–probability sampling). A literature review and empirical study were conducted. The findings on the accounting treatment of commodity derivatives were communicated thematically. The main findings were discussed during interviews with representatives of the technical departments of three of the Big Four audit firms in South Africa. A discussion of similar studies performed globally was performed. The recommendations following from this research study include that entities carrying “own use” inventory and applying hedge accounting can elect to apply the base adjustment consistently as part of their accounting policy on the valuation of inventory. Entities holding grain inventory for trading purposes should, based on industry practice, fair value such inventory. Various recommendations regarding the classification of a supply contract with a producer (as defined in a pre–season fixed price contract) depending on whether an entity applies hedge accounting or not, were made. Recommendations regarding the determination of fair value include that, based on industry practice and guidance by IAS 39, the SAFEX–based price should be utilised to fair value derivatives and to fair value inventory held by commodity–broker traders. The fair value movement on the option contracts taken out on behalf of the producer by an agribusiness should be transferred to the relevant producer's loan account. The recommendations concluded with a recommendation that entities should proactively consider and plan the impact of the replacement of IAS 39 on current business practices. Areas for further research could include investigating the accounting treatment of commodity derivatives of the newly issued accounting standards on financial instruments by IASB and the impact of these new standards on the business practices of entities. / Thesis (Ph.D. (Management Accountancy))--North-West University, Potchefstroom Campus, 2011.