El presente proyecto de investigación se basa en la situación actual que se percibe en las micros y pequeñas empresas productoras de Palta Hass del sector agrícola de Ica, Perú. Para ella se pretende presentar el diseño del proceso de planeamiento y control de la producción, perteneciente a un Sistema de Gestión basado en la Gestión por Procesos, que sirve como guía para las pequeñas empresas agrícolas productoras de palta Hass. Una revisión literaria y una investigación de campo se llevaron a cabo para la elaboración de esta propuesta, analizando las necesidades de la forma actual de trabajo de este sector. La metodología en la que se basa este diseño es la administración de procesos, esto permite analizar los procesos existentes en la producción agrícola y, definir y organizar los procesos necesarios para la buena realización del producto. A continuación, se presentará la propuesta de diseño, en conjunto a los procedimientos y los indicadores necesarios para el correcto funcionamiento de la propuesta de planeamiento y control productivo, desarrollado a lo largo de cinco capítulos, en donde se encuentra la recopilación de información, el levantamiento de información estadística, el desarrollo y diseño de la propuesta, la validación por expertos, y las principales conclusiones y recomendaciones del proyecto. Al concluir con el desarrollo del proyecto, se determinó que el presente modelo es una herramienta viable para ser implementada en las micros y pequeñas empresas productoras de palta Hass y que estas logren mejorar su productividad, incrementen sus ventas y logren madurar como empresas. / This Project of investigation is based on the actual situation that is perceived in micro and small companies, producers of Hass Avocado of the agriculture area in Ica, Peru. For that it is pretended to present the design of the process of planning and control of the production belonging to a Management System based on the Management for Process that is used as a guide for the small agricultural companies’ producers of Hass Avocado. A literary revision and an investigation of the field were done for the elaboration of this proposal, analyzing the needs of the current way of work in this area. The methodology in which this design is based is the management of process, this allow analyze the process that are in the agricultural production and, to define and organize the existing process needed for a good realization of the product. Then, a proposal of a design will be presented with a group of procedure and indicators necessary for the correct function Of the proposal of planning and productive control, developed along five chapters, where the compilation of information is found, the raising of statistics information, the development and design of the proposal, validation by experts, and the main conclusions and recommendations of the project. At the end of the development of the project, it was determined that the present model is a viable tool to be implemented en the micro and small companies of Hass Avocado and that they achieve to improve its productivity, increase their sales and mature as companies. / Tesis

Civil wars, insecurity, and ethnic disputes have imposed a high human and economic toll in Africa. In this dissertation, I examine the destructive impacts of war on agricultural productivity growth across the continent. Poor agricultural sector performance is more likely to be present around or during times of conflict. Using a panel of 51 countries from 1962-2009 I find that war impedes agricultural productivity growth. But a decline in productivity growth is not associated with the onset of civil war. Results show that low per capita income, stagnant economic growth, a large population, and lack of political freedom correspond to higher incidence of war, while conflict and lack of rainfall are associated with low agricultural productivity growth. I find that armed conflict reduces agricultural productivity growth by 0.76 percent per year and a major armed conflict reduces TFP growth by 1.16 percent. The incidence of a major armed conflict is associated with an efficiency decline in the year by 1.24 percent, substantial setback, for more than three-quarters of countries. This dissertation extends the discussion from productivity and efficiency analysis to the inclusion of the spatial dimension by applying exploratory and confirmatory spatial data analysis and capitalizing on successful spatial techniques and analytical tools proven in geospatial science. The exploratory spatial data analysis provides evidence of spatial autocorrelation in agricultural TFP growth rates in Africa. The results of hot spot analysis reveal that Algeria, Tunisia, Libya in the northern region and Nigeria and Benin in the western region constitute hot spots of agricultural performance and the cold spot, which includes areas of meager productivity, Rwanda and Burundi in central Africa. Africa suffers substantial losses in agricultural productivity when certain countries experience major armed conflict. The dissertation shows that a war may reduce productivity in a given country, but its real effects are larger because it impacts surrounding countries. Overall African TFP declined by 0.0572 percent per year as a result of conflict in Sudan. A war in the Democratic Republic of Congo caused African TFP growth to decline by 0.0285 percent per year.

The aim of this thesis is to describe the methods, tools and procedures for analysis and risk management businesses. Another objective is to identify specific features of the agricultural sector and to identify the risks that are unique to this sector. The identification and risk assessment of the significance of the selected business entity is part of the thesis. The main contribution of this thesis is processing of risk management. This section consists of the recommendations and proposals in the field of preventing and reducing the impact of risks on the business entity and suggestions for possible improvements of the current situation in order to increase the stability, resilience and flexibility of the entity.

<p>Пољопривредна дјелатност одвија се у динамичном окружењу (климатске промјене, смањење обрадивих површина, глобализација тржишта, итд.) што се<br />У 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.<br />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.<br />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.<br />&nbsp;</p> / <p>Poljoprivredna djelatnost odvija se u dinamičnom okruženju (klimatske promjene, smanjenje obradivih površina, globalizacija tržišta, itd.) što se<br />U 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.<br />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.<br />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.<br />&nbsp;</p> / <p>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.<br />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.<br />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.<br />&nbsp;</p>

Turkey moves towards integration with EU since 1963. The membership will involve full liberalization of trade in agricultural products with EU. The impact of liberalization depends on the path of agricultural policies in Turkey and the EU. On the other hand, agricultural protection continues to be the most controversial issue in global trade negotiations of World Trade Organization (WTO). To evaluate the impacts of policy scenarios, an economic modeling approach based on non-linear mathematical programming is appropriate. This thesis analyzes the impacts of economic integration with the EU and the potential effects of the application of a new WTO agreement in 2015 on Turkish agriculture using an agricultural sector model. The basic approach is Maximum Entropy based Positive Mathematical Programming of Heckelei and Britz (1999). The model is based on a static optimization algorithm. Following an economic integration with EU, the net export of crops declines and can not tolerate the boom in net import of livestock products. Overall welfare affect is small. Consumers benefit from declining prices. Common Agricultural Policy (CAP) supports are determinative for the welfare of producers. WTO simulation shows that a 15 percent reduction in Turkey&rsquo / s binding WTO tariff commitments will increase net meat imports by USD 250 million.

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Poverty is a significant world wide issue. Although literature on the impact of a minimum wage in the agricultural sector is rather limited, previous empirical research shows that employment was reduced with the implementation of a minimum wage. The following questions are studied: - Does the implementation of a minimum wage have any effect on employment in the agricultural sector of the North-West province? - Is there any relation between poverty and unemployment? - Does the implementation of a minimum wage and sectoral determination have any impact on social-economic issues. The empirical study is carried out by way of a questionnaire from which responses are investigated. A random sample was used to evaluate the effect of a minimum wage on employment and social-economic factors in the North-West province. The target population includes all the affiliated members of Agri North-West. This group is negative about labour laws and experiences that the implementation of a minimum wage has a negative effect on employment. The agricultural sector provides many job opportunities in South Africa. Seeing that a minimum wage has a negative impact on employment in the North-West province, further research is recommended. / Thesis (M.A. (Industrial Sociology))--North-West University, Potchefstroom Campus, 2007.

Poverty is a significant world wide issue. Although literature on the impact of a minimum wage in the agricultural sector is rather limited, previous empirical research shows that employment was reduced with the implementation of a minimum wage. The following questions are studied: - Does the implementation of a minimum wage have any effect on employment in the agricultural sector of the North-West province? - Is there any relation between poverty and unemployment? - Does the implementation of a minimum wage and sectoral determination have any impact on social-economic issues. The empirical study is carried out by way of a questionnaire from which responses are investigated. A random sample was used to evaluate the effect of a minimum wage on employment and social-economic factors in the North-West province. The target population includes all the affiliated members of Agri North-West. This group is negative about labour laws and experiences that the implementation of a minimum wage has a negative effect on employment. The agricultural sector provides many job opportunities in South Africa. Seeing that a minimum wage has a negative impact on employment in the North-West province, further research is recommended. / Thesis (M.A. (Industrial Sociology))--North-West University, Potchefstroom Campus, 2007.

In recent times, the significance of fair value in financial reporting is gaining momentum and current debates are moving in the trend of full fair value reporting. Small and medium-sized entities are not let off in this instance. The move to new reporting standards results in numerous challenges for diverse interest groups such as auditors, preparers and regulators. The main objective of the study was to establish the fair value implementation challenges facing SMEs in the agricultural sector in Ghana. This study established that, in Ghana, commodity markets do not exist and that farmers do not have access to market information. The study also established that there is high IFRS implementation cost, inadequate training and education for preparers of financial statements and academic education not focusing on agricultural accounting. In light of these challenges, the study recommends improving capacity building through user training and education and establishment of commodity markets. / Financial Accounting / M. Phil. (Accounting Sciences)