Business Commons^™

2024 Nebraska Crop Budgets — A Mixed Review With Some Costs Higher, Some Lower, Glennis Mcmclure

Center for Agricultural Profitability

While field operation costs are projected higher for the 2024 Nebraska crop enterprises, some material input costs are lower than were projected for 2023. One driving force on lower cost projections for 2024 is 20% to 40% less on fertilizer prices is factored in on many budgets, and five pounds less nitrogen fertilizer was entered for a majority of the corn budgets due to continued improvement of application practices. Cost scenarios for individual producers can vary based on their timing of input purchases and price variabilities. The 84 1Nebraska crop budgets are now available online in three formats with a …

What Is Irs Section 180 And How Does It Work?, Shannon Sand

Center for Agricultural Profitability

With recent land purchases, some are asking questions to learn more about IRS Section 180 and how it may provide tax deductions in the year of purchase. Let’s explore more about this tax code.

What is this code, you may be asking yourself, and what may it have to do with the purchased ground?

Determining The Preparedness Of Nursing Programs And Faculty For The Next Generation Nclex-Rn, Heather Hartness

ATU Theses and Dissertations 2021 - Present

Fifty-two nursing faculty from ADN (Associate Degree Nursing) and BSN (Bachelor of Science in Nursing) programs in the state of Arkansas were surveyed to examine the preparedness resources and interventions to prepare for the Next Generation NCLEX-RN (NGN) and to explore the perceptions of nursing faculty on their readiness to teach critical thinking, clinical judgment, and their competency with NGN item writing. A quantitative cross-sectional descriptive design was used for this study utilizing a self-created survey. The survey revealed 40% of participants felt adequately prepared with item writing, and 35% reported feeling adequately prepared to test using the new NGN …

How Much Nebraska Ag Land Is Owned By Foreign Entities?, Larry W. Van Tassell

Center for Agricultural Profitability

The Agricultural Foreign Investment Disclosure Act of 1973 (AFIDA) established a mandatory reporting system, overseen by the USDA, that requires foreign entities to provide information on all U.S. agricultural and non-agricultural land in which they hold an interest. “Interest” is reported as a fee interest (legal possession of both the surface and mineral rights), partial fee interest (must state percent ownership), life estate, trust beneficiary, purchase contract, or other. “Other” includes leases that are 10-years or longer. The regulations exempt foreign entities with interests solely in mineral rights and leases of less than 10 years in duration from reporting. In …

2023 - The Fourth Annual Fall Symposium Of Student Scholars

Symposium of Student Scholars Program Books

The full program book from the Fall 2023 Symposium of Student Scholars, held in November 2023. Includes abstracts from the presentations and posters.

Depaul Digest

DePaul Magazine

College of Education Professor Jason Goulah fosters hope, happiness and global citizenship through DePaul’s Institute for Daisaku Ikeda Studies in Education. Associate Journalism Professor Jill Hopke shares how to talk about climate change. News briefs from DePaul’s 10 colleges and schools: Occupational Therapy Standardized Patient Program, Financial Planning Certificate program, Business Education in Technology and Analytics Hub, Racial Justice Initiative, Teacher Quality Partnership grant, Intimate Partner Violence and Brain Injury collaboration, School of Music Career Closet, Sports Photojournalism course, DePaul Migration Collaborative’s Solutions Lab, Inclusive Screenwriting courses. New appointments: School of Music Dean John Milbauer, College of Education Dean Jennifer …

12th International Conference On Business, Technology And Innovation 2023, University For Business And Technology - Ubt

UBT International Conference

Welcome to IC – UBT 2023

UBT Annual International Conference is the 12th international interdisciplinary peer reviewed conference which publishes works of the scientists as well as practitioners in the area where UBT is active in Education, Research and Development. The UBT aims to implement an integrated strategy to establish itself as an internationally competitive, research-intensive university, committed to the transfer of knowledge and the provision of a world-class education to the most talented students from all background. The main perspective of the conference is to connect the scientists and practitioners from different disciplines in the same place and make …

School Of Culinary Arts & Food Technology Autumn Newsletter 2023, James Murphy

Other resources

The School of Culinary Arts and Food Technology, TU Dublin, Autumn Edition Newsletter captured the many events, research, awards, significant contributions and special civic and community activities which the students and staff members of the school have successfully completed up to the Autumn period of 2023. The successful completion of these activities would not be possible without the active and on-going support of the 'INSPIRED' friends of Culinary Arts (school supporters) and our school's industry association supporters. If you would like to support our school and the next Generation of Food, Culinary and Horticulture students, contact us at e: scaft@tudublin.ie

Do Only Americans Own America? Foreign Investment In Agricultural Lands In The United States, Larry W. Van Tassell

Center for Agricultural Profitability

Foreign investment in the United States, while not a new phenomenon, has recently caught the attention of the American public and members of the U.S. House and Senate after an Air Force officer raised concerns when the Fufeng Group, based in Shandong, China, purchased 300 acres of farmland 12 miles from an Air Force base in Grand Forks, North Dakota, to build a corn milling plant (Javers, 2022). National security concerns prompted the U.S. Senate to propose a bill prohibiting the purchase of land in the U.S. by companies or individuals from China, North Korea, Iran, or Russia.

2023 Celebration Of Scholarship, Creativity, And Engagement, Todd Bruns, Diane Highland

Programs

Annually, Eastern Illinois University honors faculty achievements in the areas of research, creativity, and engagement. This year, the list of faculty accomplishments is again truly impressive, reflective of an engaged faculty committed to excellence and the ongoing pursuit and creation of knowledge. A number of these accomplishments occurred in collaboration with our students, who serve as co-authors, research assistants and partners in bringing these activities to fruition. Indeed, in some cases these professional ambitions transpired over the course of many years, and are a testament to persistence and tenacity--ensuring that these works extend to a broader community of scholars that …

Palestinian Journalists' Trends Towards Freelance Platforms As An Alternative Of Traditional Work In Journalistic Work And The Gratifications Achieved "A Field Study", Amin Wafi Prof.

Middle East Journal of Communication Studies

This study aims to identify the trends of media students towards the use of digital freelancer platforms in media work as an alternative to traditional journalism by knowing the degree of interest of students in digital freelancer platforms. The degree to which they are exposed، the reasons for exposure، the most important subjects to which they are exposed، the most important platforms they pursue، the most important skill needs، motivations، and stimuli that drive them to deal with freelancer platforms as an alternative to traditional journalism. It is a descriptive study and applied the survey curriculum in the framework of …

Road Maintenance Challenges: The Greatest Obstacle To Sustainable Development In South Sudan, Gai Chol Paul

Journal of Sustainable Social Change

Road infrastructure plays a crucial role in the sustainable development of any nation. It connects communities, facilitates trade, and enables essential service delivery. However, road maintenance is one of the most significant challenges hindering sustainable development in South Sudan. The poor roads hinder economic growth, access to essential services, and social cohesion and are in dire need of repair and upkeep. Thus, I developed this qualitative multiple-case study to explore challenges that hinder road maintenance in South Sudan. I collected data through document review and semi-structured interviews with four road engineers, and then thematically analyzed the gathered data. Three themes …

Usda Reports On Land Values And County-Level Cash Rent Estimates Across Nebraska In 2023, Jim Jansen, Jeff Stokes

Center for Agricultural Profitability

Survey findings from the USDA-National Agricultural Statistics Services (USDA-NASS) estimated that Nebraska farm real estate value, including all agricultural land and buildings, in 2023 increased by 13.1% to an average of $4,240 per acre (Figure 1). The year-over-year increases mark an increase of $490 for this annual period (USDA-NASS 2023a). Kansas and New Jersey lead the nation for the highest rates of increase in the market value of farmland at 16.3% and 14.9% for market value averages of $3,060 and $17,700 per acre. Nebraska marked the fifth-highest percentage increase for rising farm real estate when ranked against the other states.

Insurance, Policy, And Education For Livestock Producers, Milan Chauhan, Bradley Lubben

Cornhusker Economics

Federal crop insurance programs have existed since the 1930s, but for livestock producers, federal insurance programs were virtually nonexistent until the past 20 years. Livestock producers may not face exactly the same production risks that crop producers face, but they do face similar production risks related to grazing capacity and forage production and of course face price risks just like crop producers do.

Textbook Tasks For Social Change: Instantiation Of Development Debates And Interposition Of Pedagogical Interventions In Media Literacy Education, John N. Ponsaran

Journal of Sustainable Social Change

As materialization of their discursive stance as instructional communicators and media producers, textbook authors instantiate various development debates as well as interpose a wide range of pedagogical interventions for critical reflection and adoption by learners. This qualitative study sought to situate these development debates and the counterpart pedagogical interventions within the context of textbook task design as an application and embodiment of social justice communication. The development debates serve as the proposed contexts for media text analyses, reflective exercises, case studies, and media production, among others. Correspondingly, the interposition of interventions allows students to make sense of and act upon …

Chacahoula 2023, Tram Phan, Mallory Kaul, Alayna Pellegrin

Chacahoula

WE GROW, WE DEVELOP, WE THRIVE:

The 2023 issue of Chacahoula includes December 2022 and May 2023 graduating classes, as well as stunning photography of Week of Welcome, Homecoming, Mardi Gras, and Spring Fever. With features covering notable students, faculty, and staff, this year's time capsule beautifully preserves an academic year in the life of the University of Louisiana at Monroe.

Civilian Oversight Of Police Through The Lens Of Polarities Of Democracy, Joseph A. Mcmillan, Jacqueline D. Smith, William J. Benet

Journal of Sustainable Social Change

Following the murder of George Floyd, the U.S. Congress called upon the National Organization for Black Law Enforcement Executives (NOBLE) to play a role in the reimagining of policing in America, including a transformation of policing from a warrior to a guardian mentality. In turn, NOBLE partnered with the Institute for Polarities of Democracy (the Institute) to conduct an analysis of the 21st Century Policing Report (the Report), which focused on addressing a myriad of issues that challenged the relationship between the police and communities. The Report determined there were six “pillars” necessary for effective policing in America, including (1) …

Nebraska Crop Budgets 2024, Robert N. Klein, Glennis Mcmclure

Department of Agricultural Economics: Presentations, Working Papers, and Gray Literature

The 2024 Nebraska Crop budget projections were created using cropping practice norms for many producers in Nebraska. However, each individual farming operation is unique, and these budgets should be used only as a guide. The budgets for 2024 are available in the Agricultural Budget Calculator program at:https://agbudget.unl.edu/. To modify these budgets, you can download UNL budgets into your ABC program account or create your own. In addition, the reports for each of the 2024 crop budgets are saved as printable (PDF) files. See also the new budget calculator at https://cap.unl.edu/abc.

The following individuals contributed to these budgets …

Are You A Farmer Or Rancher Over 18? It’S Time For An Estate Plan, Jessica J. Groskopf

Center for Agricultural Profitability

Often, the risk of failure for a farm or ranch caused by the death or disability of a young person is much greater than the loss of an older member of the operation. The loss of a young person is usually unexpected. Young people are often not as financially stable, have young families, and provide the bulk of manual labor. Estate planning is something anyone over the age of 18 should do, regardless of how little or how much they have in assets.

Marketing Calves With Blemishes, Randy Saner

Center for Agricultural Profitability

Selling these calves with blemishes or color differences could improve your profit if you follow some of the recommended steps. However, it could also be a complete disaster, unless you understand the risks and work to reduce them. Traditionally, about one-half the value of beef is added after cattle leave the farm. Keeping those calves on the farm longer gives you the chance to retain more of the income for the same calf. Most calves with blemishes or differences in color won’t affect their quality of meat if fed right.

Ag Lenders Offer Insight On Conditions For Nebraska Livestock Producers, Jay Parsons

Center for Agricultural Profitability

In 2017, the University of Nebraska-Lincoln’s Institute of Agriculture and Natural Resources (IANR) and Nebraska Extension made a commitment to implement a multidisciplinary Beef Systems Initiative (BSI) to develop and support implementation of beef production systems in Nebraska. In addition to the BSI, a parallel project funded by the Foundation for Food and Agriculture Research (FFAR) implemented a study of the best practices for incorporating beef cattle onto cropping systems while improving ecosystem services to ensure sustainability.

As a component of the FFAR project, an agricultural lenders panel was formed to provide input and feedback to UNL researchers on the …

High Culling Continues To Impact Beef Market, Elliott James Dennis

Center for Agricultural Profitability

The annual fall feeder run is about to begin. Given cattle prices, forage conditions, and the economy the question of whether heifers will be retained to rebuild the beef cow herd remains uncertain. Consider these factors that give pause to whether this expansion will occur with as much momentum we might think.

Tax Accounting Vs. Managerial Accounting: What Is The Difference And Why Does It Matter?, Shannon Sand, Matt Stockton

Center for Agricultural Profitability

Understanding your farm's finances is critical to making sound decisions and positioning your operation for success. But the accounting methods used for tax purposes don't always provide the information needed to properly manage your business.

This article lays out how tax accounting focuses on external reporting and follows rules aimed at calculating taxable income. In contrast, managerial accounting looks inward, capturing the data needed to analyze production costs, cash flows, capital investments, and overall profitability.

Remote Work Is Not Going Away: How Can Rural Communities Take Advantage Of This Opportunity?, Cheryl A. Burkhart-Kriesel

Cornhusker Economics

Since the COVID-19 pandemic as of 2020, are we looking at a national remote work “new normal” with a hybrid office and remote work combination as an additional option? This is an important question for rural areas. Discusses remote work trends and steps needed to leverage remote work in the rural context.

Bridging The Cultural Gap, Trish Ramos

Journal of Multicultural Affairs

Multicultural education is about teaching people about each other without bias. Banks, C. (2016) states “Teachers need to understand their students’ community and home life (pg. 278).” As teachers it is our duty to ensure that every student that enters our classroom leaves with a sense of worth and knowing that each of them matter regardless of ethnicity, religion, gender or cultural.

Scents Of Place: Exploring Self, Place And Planet Through Botanical Fragrance, Jennifer L. Kitson, Donna M. Sweigart

Open Educational Resources

This learning module provides instructors with an experiential field guide for introducing students to the United Nations Inner Development Goals Framework through self-guided mindful smelling activities and reflection prompts related to botanical fragrance. The interdisciplinary nature of this module allows for use or adaptation in a wide range of courses looking for outdoor, place-based and self-guided experiential learning to explore the role of botanical fragrance for people, plants and pollinators. The overarching goal is to deepen students’ connections to their senses (and scents) of self, place and planet through exploring botanical fragrance with mindful smelling. The learning activities in this …

Do Fas Large Export Sales Reports Move Commodity Futures Markets?, William Johnson

Graduate Theses and Dissertations

This study sought to determine if the Large Export Reports from the USDA Foreign Agriculture Service have any discernible market-moving impact on particular commodity futures markets. The effect of the reports on futures markets is investigated using four different methods: the average return event study approach, the multiple regression with binary variables model, the autoregressive time series model, and the event spline model. The average returns showed that the FAS's Large Export Sales Reports had no influence on the pricing of wheat futures, but did have a considerable impact on the returns from days before and after the release of …

Low-Cost Pm2.5 Sensors Can Help Identify Driving Factors Of Poor Air Quality And Benefit Communities, Tim Keyes, Rea Domingo, Samantha Dynowski, Royal Graves, Martha Klein, Melissa Leonard, John Pilgrim, Alison Sanchirico, Kate Trinkaus

WCBT Faculty Publications

Air quality is critical for public health. Residents rely chiefly on government agencies such as the Environmental Protection Agency (EPA) in the United States to establish standards for the measurement of harmful contaminants including ozone, sulfur dioxide, carbon monoxide, volatile organic chemicals (VOCs), and fine particulate matter at or below 2.5 μm. According to the California Air Resources Board [1], “short-term PM2.5 exposure (up to 24-h duration) has been associated with premature mortality, increased hospital admissions for heart or lung causes, acute and chronic bronchitis, asthma attacks, emergency room visits, respiratory symptoms, and restricted activity days”. While public agency resources …

Addendum: Transformative Reimagination: A Framework For A Vincentian College Of Business, Krieg Tidemann, Madhurima (Rima) Bhattacharyay, Kris Principe

Journal of Vincentian Social Action

The mission identity and intellectual tradition of Vincentian schools of business affords a unique opportunity for these institutions to produce business leaders prepared to address systemic breakdowns in business ethics and corporate social responsibility. In order to achieve this goal, this paper proposes the HEET (Hire Encourage Equip Train) framework for mission integration. At the heart of the HEET framework is a recognition that successful mission integration requires college-level administrators who promote mission integration throughout the curriculum and center its importance within the strategic operations of the school of business. As every component of HEET centers on developing an industry-leading …

Harvest Operations - Own It Or Hire It?, Glennis Mcmclure

Center for Agricultural Profitability

As the fall harvest nears and we’re tuning up our equipment, the thought of custom hiring out our harvesting work comes to mind for some. There are many factors to consider as we make custom hire versus ownership decisions, with cost considerations generally at the forefront of our thoughts.