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Climate change has brought about credible changes in arid landscapes which have resulted in further challenges for pastoralists who require good quality rangeland resources to sustain their livestock. This study assessed local level coping and adaptivemanagement strategies by pastoralists in Namibia and South Africa using a capital assets approach, and also explored non-climate related barriers that increase their vulnerability to climate change. A case study approach was used, which included focus group discussions and semi-structured interviews. The main findings of the research indicate that pastoralists have been exposed to increased temperature extremes and droughts of varying duration over time which reduced the quality and quantity of forage and resulted in losses of income and animal health. The 46 different coping and adaptation strategies used by pastoralists included financial (n =15), natural (n = 15), human (n =12), physical (n = 2) and social (n = 2) capital. Of these, 61% of the strategies were common between the two countries. Strategies included income diversification, supplementary feeding and livestock mobility. Pastoralists had to overcome a hierarchy of barriers to implement their coping and adaptation strategies, which were largely related to human capital in Namibia and to natural capital in South Africa. These barriers included a lack of access to grazing lands, land degradation and the loss of traditional knowledge to manage livestock and rangeland resources. Policy development should take these barriers into account while building on the foundation of existing adaptation strategies to reduce the vulnerability to climate change of pastoralists in dryland regions. [ABSTRACT FROM AUTHOR]

Climate change has brought about credible changes in arid landscapes which have resulted in further challenges for pastoralists who require good quality rangeland resources to sustain their livestock. This study assessed local level coping and adaptive management strategies by pastoralists in Namibia and South Africa using a capital assets approach, and also explored non-climate related barriers that increase their vulnerability to climate change. A case study approach was used, which included focus group discussions and semi-structured interviews. The main findings of the research indicate that pastoralists have been exposed to increased temperature extremes and droughts of varying duration over time which reduced the quality and quantity of forage and resulted in losses of income and animal health. The 46 different coping and adaptation strategies used by pastoralists included financial (n = 15), natural (n = 15), human (n = 12), physical (n = 2) and social (n = 2) capital. Of these, 61% of the strategies were common between the two countries. Strategies included income diversification, supplementary feeding and livestock mobility. Pastoralists had to overcome a hierarchy of barriers to implement their coping and adaptation strategies, which were largely related to human capital in Namibia and to natural capital in South Africa. These barriers included a lack of access to grazing lands, land degradation and the loss of traditional knowledge to manage livestock and rangeland resources. Policy development should take these barriers into account while building on the foundation of existing adaptation strategies to reduce the vulnerability to climate change of pastoralists in dryland regions.

ABSTRACTSustainable Agriculture (SA) and the readiness of farmers to implement SA practices are broader discussions in global forums today. However, to date, there has been relatively little focus on holistically developed frameworks to assess farmers’ SA potential or their linkage to farmers’ readiness for SA practices such as adopting more organics in farming, particularly in Sri Lanka. To address this gap, we developed a conceptual model to determine farmers’ resilience in implementing more organic use in farming. The model developed was a philosophical combination of ecosystem resilience theory, the rural livelihood assessment framework, and the dimensions of personal readiness to commit to or experience an action. We derived composite indicators to explain the variances of these constructs through a detailed literature review, followed by pre-testing indicators. Data were collected from 386 participants using a structured questionnaire consisting of 119 items. Partial least squares structural equation modelling techniques were used to analyze the variables and path coefficients of the model. Farmers’ sustainable agricultural potential (SAP) was found to be moderately strong in this rice cultivation region. This potential positively influences their readiness for adapting more organics in farming. Some farmers perceived government support as effective. However, this support has not yet been transformed into organic adaptation. Natural capital was identified as the most influential factor in organic farming. Farmers’ education, gender, the extent of sowing, farming methods, and agro-input type were moderating factors between SAP and their readiness for organic matter. Farmers did not deny organic adaptation and understood the need to reduce the use of chemicals.

The concept of community resilience has been receiving attention in recent decades as a framework for understanding the capacity of communities to respond to drivers of change while maintaining or enhancing their well-being. However, the process of community response to drivers of change and the factors influencing the change process remain poorly understood. In this study, the community resilience literature was applied in the analysis of community responses to the implementation of collaborative forest management (CFM) in Ghana. Qualitative data were generated from two forest-dependent communities in the Ashanti region of Ghana using key informant interviews and the review of documents. The results highlighted the role of drivers of change, institutions, capital assets, and arenas for interaction in shaping the awareness and motivation, as well as access to resources and opportunities for collective action in both communities. Importantly, community history and context helped explain differences in the responses of the two communities to the implementation of the CFM program. These findings highlight the need for greater recognition of path dependence and other attributes of complexity in resource-dependent communities in order to inform policies that contribute to enhancing community resilience. [ABSTRACT FROM AUTHOR]

Abstract Community-based conservation (CBC) is riddled with equity concerns. This study examined how household, institutional, and program design characteristics affect multiple dimensions of equity in a CBC program, Ethiopia. We developed local indicators to measure distributive, procedural, and recognition equity. We conducted 200 household surveys in four kebeles (smallest administrative unit). We found slightly negative perceptions of all three dimensions of equity across all kebeles. Women and poorer households had more negative perceptions of distributive equity. Social capital affected all three dimensions of equity but had the largest impact on procedural and recognition equity. Finally, communities in a CBC model with power-sharing mechanisms had higher perceived equity than communities without this mechanism. These findings highlight the need to strengthen weak ties with external organizations, facilitate intra-community cohesion, and design programs that emphasize power-sharing for more equitable outcomes. Our results suggest that more attention is needed to incorporating marginalized groups into CBC. [ABSTRACT FROM AUTHOR]

The concept of community resilience has been receiving attention in recent decades as a framework for understanding the capacity of communities to respond to drivers of change while maintaining or enhancing their well-being. However, the process of community response to drivers of change and the factors influencing the change process remain poorly understood. In this study, the community resilience literature was applied in the analysis of community responses to the implementation of collaborative forest management (CFM) in Ghana. Qualitative data were generated from two forest-dependent communities in the Ashanti region of Ghana using key informant interviews and the review of documents. The results highlighted the role of drivers of change, institutions, capital assets, and arenas for interaction in shaping the awareness and motivation, as well as access to resources and opportunities for collective action in both communities. Importantly, community history and context helped explain differences in the responses of the two communities to the implementation of the CFM program. These findings highlight the need for greater recognition of path dependence and other attributes of complexity in resource-dependent communities in order to inform policies that contribute to enhancing community resilience.

Commercial fishing and farming are critical industries that ensure national food security, provide employment opportunities, and contribute to the well-being of rural livelihoods and communities. In the U.S., both industries face a looming challenge in the aging of their workforce and concerns about their long-term resilience. In this study, we document the issues faced by young farmers and fishers in the U.S. using a systematic literature review and expert interviews. These issues are analyzed and contextualized using the capital assets framework or livelihoods approach, which includes financial, physical, natural, human, and social capital, to understand the structural issues faced by individuals seeking occupations in commercial fishing and farming. We then examine the diverse programming that has been developed to facilitate entry into both industries across the capital assets framework. Fundamental issues continue to impede entry into both industries, but the mechanisms that have been developed in farming to address these challenges are far richer in variety, scope, and depth. This is at least in part due to the long-term national recognition of the aging crisis in farming and the centralized nature of data collections, funding, and programs that exist to help beginning farmers. In stark comparison, piecemeal efforts have been undertaken across the country to address fisheries entry issues resulting in disparate, micro-level programs that address a singular capital asset at a very localized scale. The interrelatedness of these issues across these industries and how they are being addressed provides a vantage point that is imperative for building knowledge and understanding of dynamics that may be tackled with cross-cutting programs. • Aging demographics of U.S. farmers and fishers presents food security issues. • Entry into both is limited by natural, physical, financial, human and social capital. • Programming to facilitate farming entry addresses multiple forms of capital. • Lack of national-level coordination led to piecemeal fishery entry programs. • Mirroring beginning farmer programming could facilitate fisheries entry. [ABSTRACT FROM AUTHOR]

Small and medium-sized enterprises (SMEs) are vital drivers of China’s economy. As in any other country, SMEs in Chinaare exceptionally exposed to the devastating effects of the COVID-19 outbreak. The aim of the paper is to assess the impact of the pandemic on SMEs in China and study the effectiveness of the government’s support for SMEs through the crisis. The methodologies applied by the authors included the historical and logical method, the method of the rising from the abstract to the concrete, synthesis, comparative factor analysis, grouping and graphical methods, as well as a systematic and statistical approach. The authors investigate the main policies and initiatives launched in support of smaller businesses and implemented by the People’s Bank of China, the Ministry of Finance, the National Development and Reform Commission, the Ministry of Industry and Information Technology, as well as by the two national regulatory authorities –– China Banking and Insurance Regulatory Commission and China Securities Regulatory Commission. In this paper the authors analyze the direct and indirect support available to SMEs through financial institutions. The study leads to the conclusions that the state support for SMEs has been effective and helped to avoid a sharp decline in production. However, the spread of the disease in other countries may threaten the recovery of the Chinese economy.

In this study, we aimed to analyze homeowners' level of awareness and perceived risk about buffelgrass invasion in the Tucson, Arizona Wildland-Urban Interface (WUI), as well as the factors influencing their participation in buffelgrass control and fire risk mitigation efforts. Data for the study were generated through the administration of an online survey among 117 members of Home Owner Associations (HOAs) in the Tucson WUI. The results showed that the overwhelming majority of respondents were aware of buffelgrass, but their knowledge about buffelgrass control mechanisms appeared to be limited. Respondents also more frequently expressed concern about the risks posed by buffelgrass invasion to general targets, such as the Sonoran Desert ecosystem, native plants and wildlife than risks to their private property and neighborhoods. The results also showed that the level of involvement in HOAs, and leadership in HOAs had significant positive effects on homeowners' participation in buffelgrass control efforts. Homeowners' duration of residence also had a significant negative effect on participation in buffelgrass control efforts, suggesting that newcomers may be more involved than long-term residents. Similarly, the number of months respondents spent in Tucson per year had a negative effect on the number of hours spent on buffelgrass control efforts. Respondents’ perceived risk about buffelgrass invasion also had a positive effect on the hours spent on buffelgrass control as well as their level of involvement in fire risk mitigation efforts. These results highlight the importance of local institutions and community heterogeneity in social responses to threats in WUI communities. Policies aimed at building the resilience of WUI communities need to account for their complexity as coupled social-ecological systems.

Copyright of Intercathedra is the property of Poznan University of Life Sciences Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The Central Bank of Nigeria (CBN) outlines the banking sector reforms to guarantee an efficient and sound financial system. The changes enable the banking system to develop the required strength to support the country's economic development by efficiently performing its functions as the center of financial intermediation. The reforms are designed to build a reliable banking industry that is robust, diversified, ensures the safety of depositors' money, position banks to play active developmental roles in the Nigerian economy, and become significant players in the sub-region, including the global financial markets. The reforms necessitate the increase of the least capital base of N25 billion with a deadline of the last day of December 2005 and the consolidation through mergers and acquisitions. Before the CBN's banking sector consolidation program, the Nigerian banking system is characterized as highly oligopolistic with remarkable features of leadership and market concentration. Small-sized fringe banks characterize the system with massive overhead costs and a low capital base averaging about less than N1.4 billion or about USD 10 million, with a heavy reliance on government patronage. In this article, measurements of the synergy of merged banks are practically analyzed using cash and cash equivalent, deposits, operating income, operating expenses, and profit before and after-tax. However, the overall result, according to the theory of synergy, is in the negative. [ABSTRACT FROM AUTHOR]

This paper examines the vulnerability of households to disasters, using an asset vulnerability framework to represent livelihoods. Such frameworks are widely employed to analyse household poverty and focus on living conditions and well‐being rather than money‐metric measures of consumption and income. The conceptualisation of household vulnerability is a challenge in current studies on coping with disasters. The paper considers whether a capital assets framework is useful in identifying and assessing household vulnerability in the context of the Wenchuan earthquake in China in 2008. The framework has five categories of assets (financial, human, natural, physical, and social capital) and attempts to measure the resilience and vulnerability of households. When applied to a major disaster, asset‐based methods face the problem of heterogeneity of the population, such as with regard to livelihood type or residence. Moreover, the effect of external interventions, such as the provision of relief assistance, must be taken into account. [ABSTRACT FROM AUTHOR]

Debates about the benefits and costs of hydro-electric dams have provoked this study, which examines how the Bui Dam in Ghana impacts on 13 nearby communities. Impacts were assessed using the capital assets framework, embracing seven types of capital assets: social, natural, human, physical, financial, cultural, and political. Data was collected through a quantitative questionnaire administered to 339 households, and qualitative interviews with 22 key informants. Findings indicated that dam impacts on each capital asset were generally negative, but varied somewhat. Relocation and type of livelihood were important explanatory factors, while age, ethnicity, education and gender were lesser factors. [ABSTRACT FROM AUTHOR]

The BHP Jansen project team and the Wood Operations Analysis group have developed a static model and a dynamic model of the Jansen potash production and logistics chain. The static model more rapidly estimated the production capacity than the dynamic model, but the latter was needed for understanding the interfaces in the chain. Both models were used during the project's prefeasibility and feasibility study stages during which the project's net present value increased by about $500 million. This modeling success was credited to strong governance, input accountability, relevance of key performance indicators, and a robust approach to trade-off valuation. [ABSTRACT FROM AUTHOR]

The main objective of this study was to examine impacts of soil and water conservation (SWC) practice on the livelihoods of the rural community in the Middle Suluh Valley, Tigray region, northern Ethiopia. A socioeconomic survey was conducted on 246 household heads to analyze the impact of SWC interventions on the livelihoods of the farmers. A multinomial logistic regression was used to analyze the livelihood and food security status of the respondents. By considering the independent variables of incomes generated from different sources and the dependent variable of respondent's livelihood status, the final model fitting was statistically significant (p < 0.001) at 0.05 significance level and the Pearson goodness of fit is statistically significant (p = 1.000). The Cox and Snell R-square and Nagelkerke R-square values are 0.235 and 0.266, respectively, suggesting that between 24 and 27% of the variability was explained by the set of independent variables. The independent variable (income from different sources) classifies the dependent variable (livelihood status) by 58%, which is moderately adequate. The result shows that 93% of the interviewed farmers have been practicing SWC over the past 25 years. More than half of the respondents (60%) agreed that the current fertility of their farmland is highly improved after the implementation of SWC measures. Explicitly saying, 96% of the respondents observed a reduction of soil erosion and an increase of vegetation cover in their locality due to SWC measures. The overall livelihood of the community was measured with the framework of the sustainable rural livelihood (SRL), and the analysis shows that achievement of the capital assets from SWC activities was ranked as natural > physical = human > financial > social sequentially. In general, we conclude that SWC implemented in the study area has positively impacted on the livelihoods of the community and hence, we recommend that its sustainability should be given due attention at all levels. [ABSTRACT FROM AUTHOR]

Resilient rice farming in indigenous ricescapes is dependent on access to various forms of capital assets; however, the acquisition of these assets is hindered by environmental, industry, demographic, and cultural vulnerabilities. This paper examines the implications of these challenges on natural, physical, financial, human, social, and cultural capital assets for rice farming in the indigenously engineered ricescapes of Bali, Indonesia, and Ifugao, the Philippines. The study used site visits, focus group discussions, and interviews and employed a combined analysis of the Sustainable Livelihoods Framework and Bourdieu's theory of capital to explore the interconnected vulnerabilities and their impacts on rice farming to understand the factors that endanger the preservation, cultural integrity, and heritage of these sites. The study shows that similar challenges are present across these ricescapes, including land use changes, erratic weather patterns, and rice market volatility, among others. Additionally, dilemmas regarding cultural and normative directions for development are apparent, while livelihoods vary and are in flux among households due to their discrepant access to capital assets. Therefore, it is crucial to implement governmental, market, and development programs that strengthen rice farmers' access to various types of capital assets to preserve the outstanding universal values of these ricescapes. • Access to capital is crucial for resilient rice cultivation in indigenous ricescapes. • Environmental, industry, demographic, and cultural challenges hinder capital acquisition. • The study examines the impact of multiple vulnerabilities on rice farming capital for resilience in Bali and Ifugao. • Common challenges include land use changes, erratic weather patterns, and rice market volatility. • Discrepancies in capital access lead to unstable livelihoods in rice farming households. [ABSTRACT FROM AUTHOR]

The purpose of this paper is to make a summary of the accounting and tax provisions of the tangible assets, regarding the current trend of disconnection between tax and accounting. Also, we are going to put together both tax and accounting provisions and we highlight which are the necessary and compulsory tax documents for fixed assets. In taxation, the principle "guilty until proven innocent" is applyng. That means that responsibility to know the Fiscal Code is an obligation "sine qua non" for taxpayers. Thus, there is in low the principle that "no one can excuse invoking ignorance of the law" ("Nemo censetur ignore legem"). Based on these considerations, we found it necessary to make a summary of the fiscal obligations that have economic entities on fixed assets. This synthesis can provide to a company a basis for strong arguments in discussions with tax authorities that can prevent an aggressive approach of them.

• Challenges related to natural capital were the most commonly mentioned challenges. • Capital asset substitution using social and human capitals maintained asset base. • Substitution by economic and physical capitals tended to erode capital asset base. • Erosion of capital assets undermined resilience and food security. We investigated how smallholder farming households in southwestern Ethiopia coped with challenges related to lack in capital assets and food shortage. We focused on interactions between capital assets using, in particular, capital asset substitution as an analytical lens to classify and unpack the interactions. The most commonly mentioned challenges were related to natural and economic capitals, and these frequently caused seasonal food shortages. Households responded to the lack in capital assets or food through processes that drew on more readily available capital assets. Common ways in which households coped involved drawing on social and human capitals (i.e. increasing labor input) to address lack in other types of capital assets and lack in food. These types of asset substitution tended to facilitate the maintenance of a household's capital asset base. In contrast, some households liquidated physical and economic capital assets to cope, but these types of substitution tended to erode their capital asset base. In sum, our findings highlight the natural environment as well as social and human capitals as foundational to smallholder livelihoods and food security. In practical terms, the study provides information on coping strategies that should be avoided or modified to prevent capital asset erosion, and highlights those that should be supported and strengthened to enable the maintenance (and eventual growth) of households' capital assets. Conceptually, the study contributes to livelihoods research by highlighting the usefulness of capital asset substitution for investigating interactions between different capital assets. [ABSTRACT FROM AUTHOR]

Objective: to define the demand and predict the required volume of investments into capital assets of industrial sector of economy in Kyrgyz Republic Results: the article analyzes the dynamics of renewing the capital assets in the industrial sector of economy in Kyrgyzstan in the recent decade. Basing on the analysis of dynamics and actual condition of capital assets, the author predicts the volume of investments into the capital assets, taking into account the hypothesis on preserving the existing trends of renewing the capital assets. The influence is revealed of the level of deterioration of capital assets on the amount of investments, expressed as the ratio of investment volume to the production volume. It is defined that reaching the predicted volumes of investment will keep the deterioration level at not more than 43%. Scientific novelty: for the first time the article predicts the investment volume basing on the balance model and extrapolation of mean values of renewal and retirement of capital assets in the recent decade (2003-2012), reveals the dependence of the deterioration level and capital assets investment norm. Practical value: the main conclusions of the article can be used in scientific and educational activity, in practical calculations and planning capital investments.

Objective to define the demand and predict the required volume of investments into capital assets of industrial sector of economy in Kyrgyz Republic. Results the article analyzes the dynamics of renewing the capital assets in the industrial sector of economy in Kyrgyzstan in the recent decade. Basing on the analysis of dynamics and actual condition of capital assets the author predicts the volume of investments into the capital assets taking into account the hypothesis on preserving the existing trends of renewing the capital assets.nbsp The influence is revealed of the level of deterioration of capital assets on the amount of investments expressed as the ratio of investment volume to the production volume. It is defined that reaching the predicted volumes of investment will keep the deterioration level at not more than 43. Scientific novelty for the first time the article predicts the investment volume basing on the balance model and extrapolation of mean values of renewal and retirement of capital assets in the recent decade 20032012 reveals the dependence of the deterioration level and capital assets investment norm. Practical value the main conclusions of the article can be used in scientific and educational activity in practical calculations and planning capital investments. nbsp

Unequal access to agricultural resources such as land, labour and capital has driven women to less rewarding roles along the banana value chain while allowing men to take up the (dominant) management roles. This study seeks to determine factors that influence gendered intra-household resource allocation in banana production in Meru County in Kenya. Currently, intra-household distribution of land and capital assets for banana production in the study area is skewed towards married men. A systematic random sampling technique was used to select 160 household respondents in March 2017. A fractional logit model was used to determine the effects of independent variables on the proportions of land and capital assets allocated jointly or to husbands or to wives. The value of livestock owned by the household emerged as one of the key factors that favoured 'joint' allocation of land (p < 10%) while the variable 'age of the wife' reduced the likelihood of a 'husband' (p < 5%) being allocated land in banana production. The results also show that the key driver for 'wife' allocation with both land and capital assets is education of wives (significant at p < 5% in both cases), a factor associated with the enhancement of the human capital of women, and thus their empowerment. For both land and capital assets, group membership reduced the likelihood of 'joint' allocation (significant at p < 5% in both cases). Thus, investments in social capital may not address the problem of unequal intra-household distribution of productive agricultural resources. To increase equity in intra-household distribution of land and capital assets in banana production in the study area, policy interventions needed include diversification of banana production into livestock keeping, and investment in the formal education of girls. [ABSTRACT FROM AUTHOR]

BHP plans to enter the bulk fertilizer market by developing its first potash operation, the Jansen Potash Mine, in Saskatchewan, Canada. In conjunction with Amec Foster Wheeler, the Jansen project team developed a model of the Jansen production and logistics chain to understand the drivers of production capacity. The Detailed Integrated Capacity Estimate model (DICE) is a comprehensive discrete-event simulation model of Jansen's upstream production (mining, hoisting, and ore processing) and downstream logistics (rail, port, and marketing). DICE provides an unprecedented combination of complexity, granularity, and scalability, which informs ore storage capacities, product sizing infrastructure, critical-equipment redundancies, bypasses, and operational practices. The team used DICE during the prefeasibility study of the Jansen project. The model provided the justification for the removal of about $300 million in capital expenses to equip the second of two hoisting shafts, the reduction of planned maintenance, and the increase of the degree of mining automation. Throughout the prefeasibility study, Jansen's annual production in stage 1 of operations was estimated to increase by 15-20 percent, with two-thirds of this gain credited to DICE. This potential additional production added $500 million to the net present value of Jansen stage 1. In consideration of this, among other factors, the BHP board of directors approved the transition of the Jansen project from a prefeasibility to a feasibility study. [ABSTRACT FROM AUTHOR]

Abstract Stock Exchange Market as a capital market works by outfit of private saving and allocating that to productive and industrial investments and recognizing effective factors on investment in stock exchange market can be regard as a start point in attracting public corporation. Hereon the individual investors and attracting their capitals are very important because of their effect on economic variables such as investment rate, volume of existing cash in the society and inflation rate. Therefore, financial and economic policy makers should have sufficient recognition of their behaviors in order to attract this social group's capitals and help them in adopting correct decision in capital market. This research tries to find an answer for the question of how individual investors in regional Isfahan Stock Exchange Market decide regarding buying the stock and which factors are effective in their decision making process. Results confirm that at error rate of 0.05, openness to new experiences and informational efficiency of the companies which are exchange member are effective on return maximizing policy, the exchange significance in family economy and informational are efficiency of the companies which are exchange member effective on technical inclination, perceived economic risks is effective on performance evolution criteria diversification and openness to new experiences and informational efficiency of the companies which are exchange member are effective on perceived performance evolution.

Undoubtedly, all companies and investors aim to gain maximum efficiency and benefit. The company assets including personnel, equipment, and production tools get depreciated due to day-to-day work and this is not pleasant to investors. The assets' useful lifecycle management may play a key role in increasing productivity. However, this study aimed to investigate cost creating factors in production, operation, sale, waste, and etc., proper management, productivity factors, and assets' control tools such as RFID. Then, using parametric and non-parametric statistical methods, it was investigated that whether there was a model for short-term and longterm planning to achieve maximum efficiency in Assaluyeh and Mahshahr's Petrochemical Industries. The findings showed that the mismanagement of useful lifecycle of assets was one of the factors which increased the cost. Also, there was significant relationship between management of useful lifecycle of assets and planning of management. [ABSTRACT FROM AUTHOR]

Copyright of Scientific Proceedings of Ostroh Academy National University Series, Economics is the property of National University of Ostroh Academy and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article underlines the role of depreciation in the process of formation of cost of the sold products and taxable profit of an enterprise. It provides a brief characteristic of depreciation methods, envisaged in the Tax Code of Ukraine and national standards of accounting and points at their individual differences and provides algorithms of charging. Specific templates of primary accounting documents are proposed for each of the methods of depreciation of capital assets and examples of their filling are given.В статье подчеркивается роль амортизации в процессе формирования себестоимости реализованной продукции и налогооблагаемой прибыли предприятия. Представлена краткая характеристика методов амортизации, предусмотренных в Налоговом кодексе Украины и национальных стандартах бухгалтерского учета, указано на отдельные их отличия и приведены алгоритмы начисления. Для каждого из методов амортизации необоротных активов предложены специфические формы первичных учётных документов и представлены примеры их заполнения.

The paper examined how the farm management support provided by public extension to mitigate the eff ects of climate variability infl uences farmers’ production, and whether this support considers farmers’ capital assets. Both probability and non-probability sampling procedures were used to select districts, municipalities and farmers from 20 villages of Limpopo province, South Africa in January, 2014. Semi-structured questionnaires were used to collect data from fi eld-level extension agents and smallholder grain farmers. The most common climate variability coping strategy promoted by many agents was climate-smart agriculture practices. This strategy was applied by most users and non-users of extension support. The most popular channel used by agents to communicate information to farmers was farm visits. There were indications that agents did not consider producers’ capital assets in their choice of channels to communicate information to producers. Results further indicate that extension support, including climate variability information, contributed to increased crop yields, albeit small. It is recommended that fi eld trials be done to ensure proper application of climate variability coping measures. More use of mass media and group methods to supplement farm visits is recommended.

This study examines the effects of operating cash flow and firm size on investment decisions in capital assets. The receiver samples is the 104 companies listed in Tehran Stock Exchange during the 10-year period (2001-2010). Hypothesis was tested using a multivariate linear regression model for an error level of %5. The results indicate that there is a significant relationship between operating cash flow and investment decisions in capital assets and the purchasing of assets would decrease by increasing the size of the company.

The food-biodiversity nexus is a concept that defines and characterizes the complex interactions between agricultural systems and biodiversity conservation. Here we use a social-ecological systems approach that combines fuzzy cognitive mapping and graph theoretic analyses to uncover system properties that determine food security and biodiversity outcomes at a landscape scale. We studied a rice-based agricultural landscape system situated in Mbeliling district of West Flores, Indonesia. A graphical representation of the Mbeliling district food-biodiversity nexus was created by local experts. The representation revealed system properties that help reconcile the trade-offs between food security and biodiversity conservation. The graph represented a diverse set of food security and biodiversity nodes, and showed that there is not a simple dichotomy between ‘production and protection’. The analysis captured greater complexity than popular academic concepts such as land sparing–land sharing or sustainable intensification. Three major themes emerged from the graph. We found distinct clusters of factors influencing biodiversity and food security. We named these sources of influence (1) Modernisation and sustainable farming; (2) Knowledge and management; and (3) Governance and processes. Component 2 was the most representative of emergent system properties that contribute positively to managing a sustainable food-biodiversity nexus in the Mbeliling landscape. The key determinants of outcomes were: improving agronomic practices, diversifying production, maintaining forest cover and connectivity, and using knowledge and natural resource management processes to mitigate the main drivers of change. Our approach highlights the complexities in the food-biodiversity nexus, and could have wide application in other locations.