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Financial reporting and its interpretation for management purposes in the agricultural environmentShuttleworth, Christina Cornelia 11 1900 (has links)
This study examines whether financial reporting, in its present state, complies with
the modern farmer's need for efficient financial management. Although decision
making is the ultimate outcome, the emphasis in this study is on the way the
presentation and interpretation of financial reporting assist that outcome.
The following issues are addressed to establish the usefulness of agricultural
financial statements:
(1) the nature and quality of current financial statements in agriculture
(2) the stakeholders in need of financial management information
(3) the methods used to acquire financial information for management purposes
(4) new trends in the presentation of financial statements
The following are some interesting facts emanating from the study:
(1) Farmers must realise that they are principal users of their financial reports.
(2) Financial decision making can only be done if financial statements are
presented timeously, and are accurate and comprehensible.
(3) Farm managers need to keep up with the changing financial and technological
environment in which they operate. / Auditing / M.Comm (Accounting))
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Financial reporting and its interpretation for management purposes in the agricultural environmentShuttleworth, Christina Cornelia 11 1900 (has links)
This study examines whether financial reporting, in its present state, complies with
the modern farmer's need for efficient financial management. Although decision
making is the ultimate outcome, the emphasis in this study is on the way the
presentation and interpretation of financial reporting assist that outcome.
The following issues are addressed to establish the usefulness of agricultural
financial statements:
(1) the nature and quality of current financial statements in agriculture
(2) the stakeholders in need of financial management information
(3) the methods used to acquire financial information for management purposes
(4) new trends in the presentation of financial statements
The following are some interesting facts emanating from the study:
(1) Farmers must realise that they are principal users of their financial reports.
(2) Financial decision making can only be done if financial statements are
presented timeously, and are accurate and comprehensible.
(3) Farm managers need to keep up with the changing financial and technological
environment in which they operate. / Auditing / M.Comm (Accounting))
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The Effectiveness of Funding Sources on Agricultural Projects in Yobe State, NigeriaTela, Umaru Galadima 17 May 2017 (has links)
<p> This study examined the effectiveness of the Fadama III, National Program for Food Security and International Fund for Agricultural Development programs in reducing poverty and income inequality in Yobe State, Nigeria. Agricultural funding in the state has increased by 670.7% between 2004 and 2013. Despite this trajectory, the state ranks among the worst in Nigeria in terms of poverty and income inequality according to UNDP report, reinforcing the need to investigate the impact of agricultural funding on the state’s welfare. Previous studies in this area have been on a country-wide basis and have not disaggregated the funding sources. This study disaggregating the funding sources of Yobe State in order to establish the effectiveness of each funding source. Field survey data from the fund beneficiaries and secondary data from the Central Bank of Nigeria, National Bureau of Statistics, and the World Bank provided empirical evidence. The first-best resource allocation theoretical framework was applied to understand the impact of funding sources on the welfare effect of the beneficiaries. The Ordinary Least Square, analysis of variance, and <i> t</i> test revealed that agricultural funding significantly and positively impacts on recipients’ standard of living, asset base, and agricultural output, without any significant impact on income. Results indicate that FADAMA III is the most effective in improving the overall welfare of beneficiaries. It is recommended that other funding programs should adopt the models of FADAMA III, and should also require counterpart funding in order to maximize the benefit for a larger segment of the population. These findings may bring positive social change by reducing poverty, expanding economic opportunities, and improving quality of life, leading ultimately to sustainable peace and economic prosperity in Yobe State.</p>
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Challenges facing smallholder farmers in accessing credit in Gauteng province: South AfricaMashile, Daphne Mmapabala January 2014 (has links)
Credit plays a significant role in agricultural growth, and it is understood that development of credit programmes will have a valuable impact on agricultural production earnings of smallholder farmers. It is also a strategic factor to poverty alleviation. In Gauteng, smallholder farmers source their loans commonly from informal moneylenders. This results in access to formal credit being at a low rate. Results show that low level of education, main occupation, group membership and household income are significant and have encouraging effects on access to credit financial services. The results also reveal that threats associated with borrowing are high interest rates and unavailability of credit financial institutions. These threats are the main challenges faced by smallholder farmers in this study. Financial institutions claim that farming is a risky business; the distance of getting to farmers makes the evaluation procedure challenging, and strict principles in the aspect of collateral is a main challenge in providing credit to smallholder farmers. It is recommended that accessibility to credit by smallholder farmers be developed by providing advanced financing schemes that will address problems of smallholder farmers who do not have security and thus reduce lengthy processing of documents and other requirements. In this manner, smallholder farmers may be stimulated to use formal credit and decrease their dependence on informal moneylenders, thus avoid higher interest rates, which will positively lead to increased smallholder farm production and household income.
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Interest Rate and Commodity Price Impacts on Farm-Level FinancialsDenk, Ann January 2019 (has links)
The agriculture industry has been around for hundreds of years. Although farmers and ranchers work every day to put food on the tables of billions of people from all around the world, most agricultural producers require assistance to finance their operations and continue production. This research is motivated by recent changes in interest rates and the downturn in agricultural commodity prices. This study examines how farm-level financial statements are impacted by changes in interest rates and agricultural commodity market prices. A Monte Carlo simulation is used to model several stochastic variables and derive key financial calculations. This study shows how the financial statements of different agricultural operations change due to factors that are largely beyond the control of agricultural producers.
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Analysis of repayment ability for agricultural loans in Virginia using a qualitative choice modelPark, William N. January 1986 (has links)
Agricultural loans issued to farmers in Virginia from the years 1980-1985 are examined to determine the factors which significantly predict repayment ability. Through a review of literature, extension meetings, conferences and informal conversation with agricultural lenders in the state, a list of financial variables and operation characteristics is compiled and analyzed. Results of the analysis are considered in terms of their immediate and potential assistance to lenders in making loan decisions.
Using data from various commercial banks, Production Credit Associations and Farmers Home Administrations throughout Virginia, a model is developed to determine repayment ability of a borrower. Results indicate that several factors are significant in determining this process. Financial ratios such as percent equity, current debt, cash flow I and cash expense-cash receipt are important in determining if a borrower will repay his loan as scheduled. A number of operation characteristics were also found significant. These include: the number of creditors of the borrower, the amount of diversification of the operation and the amount of non-farm income. The results of the study should prove to be a significant aid to lenders and implies need for further research in the loan repayment area. / M.S.
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The CSA method of alternative financing in agriculture : a case studySabih, Sacha Francis. January 1998 (has links)
The research tests the potential of the Community Supported Agriculture Financing Method (CSAFM) as a viable alternative to traditional debt financing in Agriculture. The CSAFM provides the Farmer with a source of non-farm equity capital and an element of risk reduction which are supplied by each Member/Investor (M/I). By receiving cash up-front (from selling shares of the harvest) several months prior to seeding, costs of inputs are covered and financing costs on operating capital eliminated. Moreover, the Farmer is guaranteed a market and price for his harvested produce. M/I benefits include receiving organic produce at a discount to retail market prices. / A case study of a Canadian CSA "ABC" operation is presented to show the impact of the share price on the farm budget and M/I returns. A detailed budget analysis, demonstrates the benefits of CSA marketing versus marketing through an organic wholesaler, and CSA financing versus line of credit or loan financing. Although it was discovered that the share price was not calculated from a total budget, the Farmer was still better off with the CSAFM, which increased revenues by 34.0%, eliminated financing costs equal to 1.1% to 3% of total revenues, and yielded a net balance between $1,875.25 to $2,057.66 more than traditional techniques. For the M/I, data were collected during the 12 week contract period to value each weekly CSA delivery against both a non-organic market value (NOMV) and an organic market value (OMV). The M/I's (OMV) return on the $180 share price was 38.9%. / Given the results of the study, the CSAFM does qualifies as an alternative financing method in agriculture, displaying a win-win relationship for both Producer and Consumer.
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Agrarian and fiscal economy in the Mauryan and post Mauryan age (cir. 324 B.C.-320 A.D.)Kher, Narendra Nath. January 1900 (has links)
"A thesis approved for the Ph. D. degree by Viśvabhārati University in 1964." / Bibliography: p. 434-456.
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Agrarian and fiscal economy in the Mauryan and post Mauryan age (cir. 324 B.C.-320 A.D.)Kher, Narendra Nath. January 1900 (has links)
"A thesis approved for the Ph. D. degree by Viśvabhārati University in 1964." / Bibliography: p. 434-456.
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The CSA method of alternative financing in agriculture : a case studySabih, Sacha Francis. January 1998 (has links)
No description available.
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