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Full-Text Articles in Business

Sustainable Reporting For Agricultural Cooperatives Key Insights And Framework Development, Lia Dahlia Iryani Dec 2023

Sustainable Reporting For Agricultural Cooperatives Key Insights And Framework Development, Lia Dahlia Iryani

Journal of Environmental Science and Sustainable Development

A study on the viability of implementing sustainable reporting in Indonesian agricultural cooperatives is exceptionally uncommon, given the underlying concerns raised by the Financial Services Authority (OJK) Regulation No. 51/2017. In order to help achieve the Sustainable Development Goals, this project intends to investigate the potential of indicators of economic, ecological, and social sustainability. Employing the Analysis of Variance (ANOVA) method, this study analyzes the content of 85 sustainability reports using the Global Reporting Initiative (GRI) G4 reporting framework to determine the correlations between different sustainability categories and how they affect agribusiness and evaluate the impact on the business. The …


What Is Irs Section 180 And How Does It Work?, Shannon Sand Nov 2023

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?


Ireland V. United States: Agricultural And Environmental Sustainability Policies, Lauryn O'Grady May 2023

Ireland V. United States: Agricultural And Environmental Sustainability Policies, Lauryn O'Grady

Accounting Undergraduate Honors Theses

The United States and Ireland have varying practices to achieve similar objectives in regard to environmental sustainability. While the European Union has maintained and updated a uniform policy throughout its existence--the Common Agricultural Policy--the United States instead created short-term solutions to a long-term problem. Not only does the United States tend to solve issues in the short-term, the policies between agricultural production and environmental sustainability are not necessarily aligned or remotely relative to the other. While the United States’ new Global Food Security Strategy implements parts of both agricultural and environmental sustainability, much of the history was not based off …


Foreign Ownership Of Agricultural Land In The United States: A Case Study Concerning The 2023 Grassroots Policy And Legislative Landscape, Mary Eichenberger May 2023

Foreign Ownership Of Agricultural Land In The United States: A Case Study Concerning The 2023 Grassroots Policy And Legislative Landscape, Mary Eichenberger

Agricultural Economics and Agribusiness Undergraduate Honors Theses

Historically, foreign ownership of land in the United States has existed for centuries. Many state laws expressly allow for foreign ownership of agricultural land in their state. However, this study will find that a push to amend these laws has begun in recent years in state and federal legislatures. Grassroots member-focused agricultural organizations, representative of the agricultural community, have also seen a shift in member-developed policy. This shift is toward an attitude of concern and increased oversight of foreign land investment. From the data gathered, it can be inferred that public awareness in the agricultural community is increasing concerning foreign …


Water And Agriculture In The San Diego Region, Olivia Frigyes, Darbi Berry, A-Bel Gong Jan 2023

Water And Agriculture In The San Diego Region, Olivia Frigyes, Darbi Berry, A-Bel Gong

San Diego Regional Climate Collaborative

The San Diego region is susceptible to drought with little annual precipitation. The rising temperature and changing precipitation is expected to affect the agriculture economy. Classified as having a mediterranean climate, San Diego has hot, dry summers and cooler, wet winters. In this blog, learn about how San Diego's climate shapes its agricultural communities' reliance on water supply.