The diploma thesis titled Barriers of Development in Ethiopia: Structural Conditions and Strategies for Adaptation is focused on analysis of environmental risk factors and their impact on economic development of Ethiopia. It further evaluates the effectiveness of concrete adaptation measures on both official policy level and community level. The thesis departs from refined version of Jared Diamond's five point framework for analysis of collapse of complex societies. Contemporary scholarly discourse of rapid population growth, deforestation & land degradation and climate variability is formalized into causal schemes and supported by current statistical data. The thesis concludes that adopted measures have had only limited effect on elimination of the respective risk factors. Thus, Ethiopia remains a long-term recipient of foreign humanitarian assistance, without which it would fall into state of economic collapse. To overcome this situation Ethiopia needs to transform its subsistence agricultural production system.

MENVSC / Department of Geography and Geo-Information Sciences / Human activities on land degradation have triggered several environmental problems especially in rural areas that are under developed. The main aim of this study is to analyse the contribution of different land uses to gully development and sediment load on the Nzhelele River Valley in the Limpopo Province. Data was collected using different methods such as observation, field data techniques and experiments. Satellite digital images, topographic maps, aerial photographs and the sediment load static model also assisted in determining how land use affects gully development and sediment load. For data analysis, the researcher used the following methods: Analysis of Variance (ANOVA), descriptive statistics, Pearson correlation coefficient and statistical correlation methods. The results of the research illustrates that high land use activities create negative changes especially in areas that are highly fragile and vulnerable. Distinct impact on land use change was observed within settlement area (9.6 %) within a period of 5 years. High correlation between soil organic matter and soil moisture (R=0.96) was observed. Furthermore a significant variation (p ≤ 0.6) between the soil organic matter and soil moisture was also observed. A very significant variation (p ≤ 0.003) was observed in bulk density and extreme significant variations (p ≤ 0.0001) were observed in organic matter and soil particle size. The sand mining and agricultural activities has contributed significantly to the amount of sediment load in the Nzhelele River. A high significant amount of total suspended sediment (55.3 %) and bed load (53.8 %) was observed within the agricultural area. The connection which associates the development of gullies to various land use activities determines the amount of sediment load. These results are consistent with other previous research and suggest that land use activities is likely to exacerbate the development of gullies and sediment load in the Nzhelele River Valley

Economic development is one of the main objectives of developed and developing nations worldwide. Development comes with growth of urban areas. Urban growth is achieved through sand and gravel mining for construction of modern, attractive and durable structures. The study examined positive and negative environmental impacts of the continuous removal of river sand, pit sand and gravel from sampled rivers and open areas surrounding Gaborone developing Central Business District, malls and private properties in city. Quantitative and qualitative research designs that is questionnaire survey, oral interviews, field observation and measurements were used to collect data from selected sampled points. Metsimotlhabe and Ditlhakane rivers were selected because they are nearer to Gaborone and most river sand is mined from these rivers. More points were sampled from open areas in Kumakwane, Kopong and Bela Bela farms where pit sand and gravel are mined. Convenience and purposive sampling methods were used to pick questionnaire survey respondents (175) from Kumakwane and Metsimotlhabe villages where people affected lives. Findings of the study highlighted that river sand was mined most from rivers near Gaborone compared to pit sand and gravel because of its multi uses. Mining is important for economic development, to construct durable, modern structures, employment creation and revenue collection but removal of river sand leads to deepening and widening of rivers. Artificial rivulets are formed as resource is extracted uncontrollably. Pit sand and gravel are extracted from open areas creating uncovered deep pits, which caused of accidents to children and livestock. Erosion and environmental degradation occur due to continuous mining. Miners dispose waste on open areas and riverbeds causing land pollution. Dust and noise pollution from tipper trucks ferrying sand and gravel are a cause of concern to villagers as the trucks move even at night, disturbing sleep. Solutions to uncontrolled mining include 24 hour security and regular raids on illegal miners. The author recommends that heavy penalties should be imposed to curb illegal mining. High level decision making forum involving all stakeholders is necessary to discuss problems of illegal mining and how to limit negative impacts. Department of Mines need to develop an Environmental Management Plan and a close monitoring program nationwide. / Environmental Sciences / M. Sc. (Environmental Management)

Thesis (MSc)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: The multifaceted land degradation problem and its associated manifold impacts have attracted research from different disciplines, resulting in varying definitions of the concept. However, most researchers agree that human intervention that deteriorates the state of the environment is the central element. Among the anthropogenic activities that exacerbate land degradation, land cover has been singled out as the salient element. Rapid and unplanned land cover changes are primary manifestations of this problem. UMhlathuze Municipality, the study area which has superior biodiversity richness, is one of fastest growing municipalities in South Africa and is the locale of significant land modifications in recent decades because of a variety of industrial and residential developments. Using Landsat TM imagery acquired for 1984, 1996 and 2004, this study mapped and quantified land cover change and manifestations of land degradation in the uMhlathuze Municipality in conjunction with settlement intensification computed from orthophotographs acquired for 1984 and 2004. Census population statistics were analysed as a reflection of population dynamics and further to gauge related causes of land cover change. Geographical information technology (GIT) was applied as an analytical tool. The results revealed the anthropogenic influences that led to changes in land cover over the 20- year period between 1984 and 2004. The dominant natural cover classes in 1984 declined continuously and human-dominated land categories had increased sharply by 2004. Much of grasslands, forest and wetlands were converted to monotypical agroforestry (sugar cane and forestry plantations), built-up settlement and mining. These changes engendered complete loss of biodiversity (floral and migration of fauna). Bare ground, signifying land degradation, was noticeable although it exhibited a fluctuating trend which could be attributable to differences between the various imagery used. Along with population growth, the area of settlements increased over the study period and spatially sprawled from urban areas. Settlements showed a fairly stable spatial configuration over the 20-year period, but became magnified in medium- and high-density areas. Grassland and wetlands occurring around Richards Bay, as well as indigenous forest near Port Durnford, were identified as critically threatened ecosystems. The proposed industrial development zone and port expansion were recognized as having adverse ecological implications for wetlands. The study concluded that significant land cover changes occurred in the form of natural land cover giving way to monotypical agroforestry, built-up settlements and mining - all to the detriment of pristine natural habitat. / AFRIKAANSE OPSOMMING: Die veelvlakkige probleem van omgewingsdegradasie en die gepaardgaande veelsoortige impakte lok navorsing uit verskillende dissiplines, wat lei tot verskillende definisies van die konsep. Tog is die meeste navorsers dit eens dat menslike invloede die sentrale element is wat die toestand van die omgewing verswak. Van die vele menslike aktiwiteite is grondgebruikverandering uitgesonder as die belangrikste beïnvloeder van agteruitgang van die omgewing. Veral vinnige en onbeplande grondgebruikveranderinge verteenwoordig die primêre manifestasies van hierdie probleem. UMhlathuze Munisipaliteit, die studiegebied met 'n hoë biodiversiteitsrykdom, is een van die vinnigste groeiende munisipaliteite in Suid-Afrika, waar 'n verskeidenheid nywerheids- en residensiële ontwikkelings beduidende grondgebruikverandering oor die afgelope dekades dryf. Met behulp van Landsat TM beelde van 1984, 1996 en 2004, is hierdie studiegebied gekarteer en oppervlaktes gekwantifiseer om grondgebruikverandering en verwante manifestasies van die agteruitgang van landbedekking in die uMhlathuze Munisipaliteit te konstateer. Tesame hiermee is die verdigting van nedersettings ook met behulp van ortofoto’s van 1984 en 2004 aangeteken. Bevolkingsensusstatistieke is ontleed as weerspieëling van die gepaardgaande bevolkingsdinamika en om moontlike oorsake van verandering in grondbedekking te bepaal. Vir hierdie doel is geografiese inligtingstegnologie (GIT ) as analitiese instrument toegepas. Die resultate toon antropogeniese invloede lei tot veranderinge in grondbedekking oor die tydperk van 20 jaar tussen 1984 en 2004. Die dominante natuurlike dekkingsklasse in 1984 het voortdurend verminder en menslik-gedomineerde kategorieë het teen 2004 skerp gestyg. Baie van die grasvelde, woude en vleilande is daadwerklik omskep tot monotipiese agro-bosbou (suikerrieten bosbouplantasies), beboude nedersetting en mynbou. Hierdie veranderinge behels 'n volledige verlies van biodiversiteit (plantegroei en migrasie van fauna). Kaalgrond, wat dui op die agteruitgang van grondbedekking, was ook opvallend, hoewel dit 'n wisselende tendens toon wat ook kan wees as gevolg van die verskille tussen die beeldmateriaal wat gebruik is. Saam met die groei van die bevolking is bevind dat nedersettings oor die studieperiode toegeneem het en in tipiese spreipatrone weg van die stedelike gebiede uitbrei. Nedersettings het 'n redelik stabiele ruimtelike liggingsopset oor die tydperk van 20 jaar getoon, maar het in medium- en hoë- digtheid gebiedeverdeel. Die voorkoms van grasveld en vleiland rondom Richardsbaai, asook inheemse woud naby Port Durnford, is geïdentifiseer as krities-bedreigde ekosisteme. Die voorgestelde nywerheidsontwikkelingsone en hawe-uitbreiding is geïdentifiseer as ontwikkelings met nadelige ekologiese implikasies vir vleilande. Daar is dus tot die gevolgtrekking gekom dat beduidende voortgaande grondbedekkingveranderinge in die gebied voorkom, waarin natuurlike landdekking transformeer tot monotipiese agrobosbou, beboude nedersettings en mynbou - alles tot nadeel van die ongerepte natuurlike habitat.

No description available.

Thesis (MA)--Stellenbosch University, 2002. / ENGLISH ABSTRACT: When land loses its intrinsic qualities or suffers a decline in its capabilities it is said to be degraded. Land degradation manifests itself in various forms such as deforestation, soil erosion, land, air and water pollution. In the context of sustainable development land degradation has become one of the world's major concerns. Now, more than ever before, it has become urgent to carry out empirical studies on the nature and extent of land degradation and to come up with appropriate responses to the problem. In much of the developing world communal natural resource management practices are common. It is often assumed that communal exploitation of common property resources such as woodlands, pastures, water sources and wildlife inevitably leads to land degradation. This is due to the belief that humankind would seek to derive maximum benefit from common pool resources without incurring any costs towards the conservation of those resources. This study was an environmental assessment of the impacts of communal land-use systems and common property resources management practices in the Mhondoro communal lands of Zimbabwe. The area has been subject to human settlement for over a century and is regarded as a typical representation of a well-established communal land management system. Several methods were used to make the assessment. These included the following: a questionnaire survey; interviews with key informants; soil and vegetation traverses and field measurements; tree density counts in demarcated plots; calculation of the population density and livestock density for the study area; completion of an environmental evaluation matrix and a communal projects sustainability index checklist; and analysis of geo-referenced time-lapse aerial photography covering a fifteen year period (1982-1997). It was established that serious land degradation had occurred in Chief Mashayamombe's ward in Mhondoro. Degradation manifested itself in the form of soil erosion and stream sedimentation, woodland depletion, pasture degradation and wildlife habitat destruction. Communal land-use and natural resource management practices are only partially to blame for this state of affairs. The fragile nature of the sandy soils of the uplands, the sadie soils of the vlei areas, combined with the fairly high rainfall amounts (annual average 750mm) make the area prone to soil erosion. Rainfall intensity tends to be high in the area and when the rain falls on the poorly vegetated, and highly erodible soils erosion occurs. The land has become severely stressed due to over-utilisation; a population density of 93 people per km2 and livestock density of 110 cattle per km2 were recorded. The land available for communal settlement in the area has been limited in extent. Due to the general poverty of the communal farmers the replacement of nutrients into the cultivated soil has not kept pace with the deteriorating condition of the land. Contrary to popular misconceptions, communal area residents have shown concern for environmental conservation through fallowing their fields, gully reclamation efforts, grazing schemes, woodland preservation and tree growing practices. Remedial and/or mitigatory measures for the environmental recovery of the area could adopt some of these well-established practices and incorporate them in a whole-catchment management strategy. Key words Land degradation, environmental degradation, pollution, environmental assessment, common property resources, communal land uses, sustainable resources management, sustainability indicators, soil erodibility, soil erosivity / AFRIKAANSE OPSOMMING: Wanneer grond sy intrinsieke waarde verloor of 'n afname in sy vermoë toon, kan gesê word dat die grond gedegradeer is. Gronddegradasie manifesteer in verskeie vorme, soos ontbossing, gronderosie, grond, lug en water besoedeling. Gronddegradasie het binne die konteks van volhoubare ontwikkeling wêreldwyd van besondere belang geword. Nou, meer as ooit vantevore, is dit noodsaaklik om empiriese studies uit te voer aangaande die aard en omvang van gronddegradasie, en om vorendag te kom met toepaslike reaksies tot die probleem. Gemeenskaps natuurlike hulpbron bestuur praktyke is algemeen in die ontwikkelende wêreld. Daar word dikwels veronderstel dat uitbuiting van gemeenskaplike eiendoms hulpbronne deur die gemeenskap, soos woude, weivelde, waterbronne en wild, onvermeidelik lei na gronddegradasie. Hierdie aanname het ontwikkel as gevolg van die oortuiging dat die mensdom daarna sal streef om maksimum voordeel te trek uit gemeenskaplike hulpbronne, sonder om enige koste aan te gaan ten opsigte van die bewaring daarvan. Hierdie studie behels 'n omgewings evaluering van die impakte van gemeenskaps grondgebruik sisteme en gemeenskaplike eiendoms hulpbron bestuur praktyke in die Mhondoro gemeenskaplike grond van Zimbabwe. Die area word al vir meer as 'n eeu deur mense bewoon, en word beskou as 'n tipiese voorbeeld van 'n gevestigde gemeenskaps grondbestuur sisteem. Verskeie metodes is toegepas met die evaluering, en sluit in: 'n vraelys opname; onderhoude met sleutel segspersone; grond en plantegroei opnames en veldopnames; boom digtheidstelling in afgebakende persele; berekening van bevolkingsen veedigtheid vir die studiegebied; opstelling van 'n omgewing evaluerings matriks en 'n gemeenskap projek volhoubaarheids indeks kontroleerlys; en 'n analise van geo-referenced time-lapse lugfoto's wat strek oor 'n tydperk van 15 jaar (1982-1997). Daar is vasgestel dat ernstige gronddegradasie voorkom in Hoofman Mashayamombe se wyk in Mhondoro. Degradasie word gemanifesteer in die vorm van gronderosie en stroom sedimentasie, uitputting van woude, weiveld degradasie en die verwoesting van wild habitatte. Gemeenskaps grondgebruik en natuurlike hulpbron bestuurspraktyke is net gedeeltelik verantwoordelik vir die stand van sake. Gronderosie vind plaas ook as gevolg van die sensitiewe aard van die sanderige grond van die hoogland, die sodic grond van die vlei areas, in kombinasie met redelike hoë reënval (gemiddeld 750mm per jaar). Reënval intensiteit in die area is geneig om hoog te wees, en erosie vind plaas wanneer reën val op die hoogs erodeerbare grond wat met yl plantegroei bedek is. Die grond verkeer onder geweldige druk as gevolg van oorbenutting; 'n bevolkingsdigtheid van 93 mense per km2 en veedigtheid van 110beeste per km2 is aangeteken. Die grond beskikbaar vir vestiging van gemeenskappe word in omvang beperk. Die vervanging van grondvoedingstowwe in bewerkte grond hou nie tred met die agteruitgang in die kondisie van die grond nie, as gevolg van die algemene armoede van die gemeenskapsboere. Inwoners van die gemeenskapsarea , teenstrydig met algemene wanopvattings, toon besorgdheid ten opsigte van omgewingsbewaring deur die grond braak te lê, donga herwinnings pogings, wei velds planne, bewaring van woude en praktyke ten opsigte van die groei van bome. Remediërende en/of versagtende maatstawwe vir die herstel van die omgewing kan van hierdie gevestigde praktyke inkorporeer in 'n bestuursstrategie wat die hele opvangsgebied insluit. Sleutelwoorde Gronddegradasi e, omgewingsde gradasi e, besoedeling, omgewingsassessering, gemeenskaplike eiendoms hulpbronne, gemeenskaplike grondgebruik, volhoubare hulpbron bestuur, volhoubaarheids aanwysers, grond erodeerbaarheid, grond verwering.

South African rangelands in combination with their surrounding homesteads occupy 13% of the entire land surface in South Africa. These rangelands are a source of forage for communal livestock. The rangelands in communal tenure system are degraded due to high human population and livestock numbers. The rangeland of Peddie was never evaluated since the introduction of Nguni Cattle Empowerment Project. Therefore, socio-ecological evaluation was conducted in order to interlink farmer‟s perceptions and scientific data to recommend appropriate rangeland management and restoration programme. Two structured questionnaires consisting of close and open ended questions were used to investigate farmer‟s perceptions on rangeland condition, dynamics, and their causes. Sixty households were randomly selected on the bases of livestock ownership and the membership in Nguni Cattle Project. In each household, any respondent of 20 years or greater, and a key informant of age greater than 40 years were selected. For scientific assessment of range condition, three homogenous vegetation units namely grassland, scattered and dense bushland were demarcated into four 100m x 50m replicates. In each replicate, two 100m transects were laid parallel to each other with 30m equidistant apart. The step point and harvesting method along each transect were employed for herbaceous species composition and biomass production. The point-to-tuft distance was also determined as a proxy for basal cover. Woody density, species composition and tree equivalents were determined in 200m2 belt transects in each HVU replicates. The germination method for soil seed bank evaluation was also employed to find plant species composition and density. The soil nutrients (OC, N, P, K, Na, Ca, Mg, Zn, Cu and Mn) and pH were analysed through solution preparation and observation under photospectrometer to determine functional capacity of the soil of Peddie rangeland. The farmer‟s perceptions comprised of 63% females and 37% males (n = 120) with a mean household of 8 people, 5 adults and 3 children. It was perceived by 93.3% respondents that the rangeland of Peddie have undergone changes over two decades. These changes were perceived by 83% respondents to be accompanied by decline in livestock numbers. Woody encroachment and overgrazing were perceived to be the major attributes of these vegetation changes. The scientific rangeland condition assessment confirmed that these changes were more pronounced as bush density increases. Dense bushland had a significantly high (p<0.05) encroached condition with 6650 trees ha-1 and 4909.5 TE ha-1 beyond the recommended thresholds of 2400 trees ha-1 and 2500 TE ha-1 respectively. Scattered bushland had a fair condition of 1950 trees ha-1 and 1198.1TE ha-1. Themeda triandra as a key species was significantly higher (p<0.05) in grassland (31.1%) than scattered (15.6%) and dense bushland (6.1%). There was a declining trend in biomass production from grassland to dense bushland. The summer biomass production was significantly higher (p<0.05) in grassland than scattered and dense bushland but winter biomass was not significantly different (p>0.05) from all homogenous vegetation units of Peddie rangeland. However, the soil fertility increased with an increase in bush density except organic carbon (OC) which was 1.61% in grassland, 1.46% in scattered and 1.53% in dense bushland respectively. Soil N, K, P, Mg2+ Na+, Ca2+, Cu, Zn, Mn and pH were significantly higher (p<0.05) in dense bushland than grassland and scattered bushland. High soil fertility in dense bushland may be attributed to by abscission of woody plants and litter decomposition. In the soil seed bank, the abundances of forbs were significantly higher than sedges (χ2 = 12, df = 1, p = 0.001) and grasses (χ2 = 8.333, df = 1, p = 0.004) in all homogenous vegetation units while sedges were not significantly different (χ2 = 3, df = 1, p = 0.083) from grasses. The Sorensen‟s index indicated that soil seed bank and extant vegetation were significantly different (p<0.05). Annual and biennial forbs and sedges had high abundances while perennial grasses formed a bulk in above ground vegetation. This provided an insight that a reliance on soil seed bank for restoration of Peddie rangeland would not be advisable because it can result in retrogression. The communal rangeland assessment provided clear qualitative and quantitative data when the combination of indigenous knowledge and scientific assessments was done. The rationale is that conclusions and recommendations of range assessment are relient on the farmer‟s perceptions pertinent to their livestock production systems and their rangeland management objectives. This study has shown that inclusion of communal farmers in policy making can provide better insight because those are the people experiencing the consequences of range degradation.

For decades, there has been significant investment in the development of agricultural technologies that aim to increase productivity of smallholder farmers in Africa. But farm output and productivity have stagnated and poverty rates have remained high and even increasing in some areas. At the same time, increases in human population levels have resulted in rising demand for food as well as for arable land. The growing intensification of farming has been accompanied by degradation of wild lands, including tropical forests and wetlands, at an alarming rate. Further pressure on fragile land has come from associated urbanization, leading to agricultural land being converted to residential and industrial uses with serious consequences for agricultural production and food supply. The recent increases in food prices across the globe as well as South Africa have drawn attention to this problem even more strongly. The main objective of the current study was to investigate farmer’s perception of the relative importance of crop-livestock integration in the small holder farming systems. Data were collected from 70 emerging and smallholder farmers selected by stratified random sampling in the communities surrounding Alice, Middledrift and the Seymour- Balfour area of Nkonkobe municipality of the Eastern Cape Province. To collect the data, a semi-structure questionnaire was administered to the respondents through face-to-face interviews. Descriptive statistics were used to characterize the farmers in terms of their socio-economic and demographic backgrounds. A series of multiple linear regression models and a binary logistic regression equation were fitted to determine the factors influencing farmers’ perception and how these in turn contribute to the decision to adopt or not to adopt crop-livestock integration. The results of the study reveal that small farmers in the Nkonkobe municipality have the possibility of realizing immense benefits from the integrated systems which also have the potential to lead to substantial improvements of the physical, chemical and biological soil properties. There is clear evidence of widespread interest to experiment with the practices based on the strong positive perceptions that a majority of the survey farmers exhibited during the course of the survey. But the farmers are facing challenges in coping with the associated complexities of competition on land, and management skill which are often in limited supply. That in most cases is not enough and efficient even to manage one of these two enterprises alone and reduction in crops yield due to use of manure as a substitute of fertilizer. Constraints to integrating crops and livestock include the competition for resources, especially land. Managing two types of farming on the same farm was perceived as difficult and many respondents held the view that use of waste of one enterprise as input to the other enterprise can reduce productivity. For example some farmers considered that the use of manure to improve soil fertility may not lead to output growth to the same extent as the use of fertilizer. A number of farmers (86%) pointed out that they only market their produce after deducting their consumption share, highlighting the crucial role of food security as a motivation for crop-livestock integration. Complementation of inputs rather than substituting inputs is required to render the system more productive and sustainable as costs are minimized and output is boosted. Associations of grain and livestock producers are useful for filling these gaps which include limited access to credit, technology and knowledge and can promote the adoption of a crop-livestock system.

The aim of the study was to investigate the impact of Environmental Education in learners with regard to unacceptable waste dumping which causes land degradation in Mkhondo village. Large parts of the Mkhondo area, including the informal settlement, the location and the local school, are very untidy due to littering by the residents and learners. The situation is contrary to the objectives of the Decade of Education for Sustainable Development (DESD). The study was focused on the impact that Environmental Education as an extracurricular activity would have on the students in reducing or eradicating littering. Data was collected through focus group interviews with the learners and the parents as well as observations. The study revealed that learners showed no concern about the negative impact of disposing of litter inappropriately even after the extra-mural activities on Environmental Education, which indicated that they were not concerned about the environment at school as well as at home. The initiative of Environmental Education was implemented in a short period, hence learners were not yet fully acquainted with the responsibility of taking care of the environment and alleviating littering on the school premises. I therefore recommend that educational campaigns on appropriate solid waste disposal should be initiated in the school and in the community. Further studies should be conducted on how Environmental Education can be integrated in the curriculum as an examinable subject. / Environmental Sciences / M. Ed. (Environmental Education)

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