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Full-Text Articles in Business

The Crop-Livestock Subsystem And Livelihood Dynamics In The Harar Highlands Of Ethiopia, Habtemariam Kassa, Robert W. Blake, Charles F. Nicholson Nov 2002

The Crop-Livestock Subsystem And Livelihood Dynamics In The Harar Highlands Of Ethiopia, Habtemariam Kassa, Robert W. Blake, Charles F. Nicholson

Agribusiness

Policy makers and extension planners often assume smallholder mixed farming systems are incapable of evolving fast enough to meet growing food demands and that livestock are relatively unimportant to household food production or welfare (FDRE, 1994), except for intensive units. The resulting policy promotes substitution of either intensive cropping or livestock production in place of the traditional mixed portfolio. Although widely promoted in the Harar Highlands, farmers resist these recommendations in favour of more diverse and integrated systems with crops, livestock, and non-agricultural activities. The contrast between what policy makers and development practitioners think and what farmers do signifies misunderstanding …


Livestock Land Use Change, And Environmental Outcomes, Robert W. Blake, Charles F. Nicholson Nov 2002

Livestock Land Use Change, And Environmental Outcomes, Robert W. Blake, Charles F. Nicholson

Agribusiness

Rapid predicted worldwide growth in demand for animal products to 2020—the so-called “next food revolution” in animal agriculture—portends complex interactions among people, biological and geophysical resources, and economic objectives. A restructuring of global food demands is expected: in contrast to current patterns, most (>60%) global production of meat and milk will be consumed by households in the developing countries (Delgado et al., 1999). The key drivers of this change are income growth, population growth, urbanization, and increased opportunities for trade. We identified some of the environmental risks, and recuperative effects, of animal agriculture in a recent article (Nicholson et …


Soil, Plant And Cattle Nutrient Dynamics On Pastures Of The Western Amazon Of Brazil, B. Rueda, R. W. Blake, E. Fernandes, Charles F. Nicholson, J. F. Valentim Nov 2002

Soil, Plant And Cattle Nutrient Dynamics On Pastures Of The Western Amazon Of Brazil, B. Rueda, R. W. Blake, E. Fernandes, Charles F. Nicholson, J. F. Valentim

Agribusiness

Cattle production on Brachiaria pastures is a primary use of cleared forestland in the western Brazilian Amazon. About 6.8 million hectares in the States of Acre and Rondônia have been deforested, where 75% of land is now grazed (IBGE, 1998). The principal pasture species are B. brizantha and B. decumbens with the latter in decline from spittlebug susceptibility (Deois incompleta; Gonçalves et al., 1996). The general pattern of pasture establishment in the Amazon basin includes felling and burning forest biomass, planting annual crops for one to three years (especially on small farms), and then seeding to grasses. The …


Training: A Powerful Way To Prevent Fraud, Carolyn Strand, Steven L. Judd, Kathryn A.S. Lancaster Oct 2002

Training: A Powerful Way To Prevent Fraud, Carolyn Strand, Steven L. Judd, Kathryn A.S. Lancaster

Accounting

Preventing fraud is a big responsibility for all levels of financial management— manager, controller, and CFO. Since managers are responsible for preventing and detecting fraud, they must constantly ask themselves,“What more can we do?” Most fraud is discovered through internal controls, auditors, and employees who notice suspicious activities. Therefore, you may want to consider training fiscal employees and managers to detect fraud.


Taxes And Quality: A Market-Level Analysis, Jennifer S. James, Julian M. Alston Sep 2002

Taxes And Quality: A Market-Level Analysis, Jennifer S. James, Julian M. Alston

Agribusiness

A conventional assumption of product homogeneity when the commodity of interest is actually heterogeneous will lead to errors in an analysis of the incidence of policies, such as taxes. In this article, an equilibrium displacement model is used to derive analytical solutions for price, quantity, and quality effects of ad valorem and per unit taxes. The results show how parameters determine the effects of tax policies on quality. The potential for tax-induced distortions in quality, and the distributive consequences of those distortions, are illustrated in a case study of the market for Australian wine.


The Economic Feasibility Of Forming A California Wheat Cooperative, Jay E. Noel, James J. Ahern, David J. Schaffner, Jill Johnson, Kristina Muelrath, Kyle Schroeder Sep 2002

The Economic Feasibility Of Forming A California Wheat Cooperative, Jay E. Noel, James J. Ahern, David J. Schaffner, Jill Johnson, Kristina Muelrath, Kyle Schroeder

Agribusiness

Recent concerns relative to California farm gate prices for wheat and a lack of profitability in wheat production has been expressed by a group of California wheat growers. Their dissatisfaction has resulted in their consideration to form a California wheat grower cooperative. The cooperative would become the marketing agent for the growers and potentially allow growers to pool their production for greater market power as well as capture profits beyond the farm gate. Two feasibility issues are addressed by the study: 1) The organizational feasibility of forming the cooperative, and 2) The economic feasibility of a California wheat growers cooperative …


A Multiattribute Utility Analysis Of Technological Choice In The California Wild Rice Industry, Jay E. Noel, James J. Ahern, Jess Errecarte, Kyle Schroeder Jul 2002

A Multiattribute Utility Analysis Of Technological Choice In The California Wild Rice Industry, Jay E. Noel, James J. Ahern, Jess Errecarte, Kyle Schroeder

Agribusiness

The California wild rice industry in 2001 is undergoing change. This change is being driven by increased wild rice production, changes in wild rice demand, and buyer concerns relative to product quality and food safety. These changes necessitate the need for the industry to evaluate its operational and marketing strategies. A major concern of the industry is how to meet the on-going changes while remaining profitable. The major emphasis of this study to evaluate two of the technological choices that are available to meet those changes. The technologies are a traditional technology and newer experimental technology that has been conceptualized, …


Making Better Use Of Information: Aiming Towards "True North", Kathryn Lancaster, William J. Bellows Jul 2002

Making Better Use Of Information: Aiming Towards "True North", Kathryn Lancaster, William J. Bellows

Accounting

No abstract provided.


The Internet, Social Networks And Loneliness, Jean-François Coget, Yutaka Yamauchi, Michael Suman Jul 2002

The Internet, Social Networks And Loneliness, Jean-François Coget, Yutaka Yamauchi, Michael Suman

Management, HR and Information Systems

As the Internet has rapidly become a mainstream medium, some studies have found that Internet use is associated with reduced social networks and increased loneliness, whereas other research has suggested virtually the opposite. Still other studies have found no associations at all between Internet use, social networks and level of loneliness. Some authors who have found that the Internet has a negative impact on social relationships and psychological well-being have hypothesized that Internet use encourages the creation of online relationships, which in turn replace face-to-face contacts (displacement). Since this results in an overall loss of depth that is more important …


An Evaluation Of The Usefulness Of Web-Based Financial And Environmental Performance Information Provided By Oil And Gas Companies, Kathryn A.S. Lancaster, Carolyn A. Strand, Janice Carr Mar 2002

An Evaluation Of The Usefulness Of Web-Based Financial And Environmental Performance Information Provided By Oil And Gas Companies, Kathryn A.S. Lancaster, Carolyn A. Strand, Janice Carr

Accounting

Environmentally conscious investors require financial information in addition to environmental information to evaluate a company's performance. Sources of such information include organizations that specialize in providing environmental performance data, such as the Council on Economic Priorities (CEP) or the Investor Responsibility Research Center (IRRC). Both of these organizations research, evaluate, and rank companies based on a variety of metrics, and both charge for their service. Through company websites, the Internet offers another potential source of information, since most companies have a "web presence." However, information supplied on a company website has the risk of bias (i.e. the website may be …


When Do Rewards Have Enhancement Effects? An Availability Valence Approach, Brian C. Tietje Jan 2002

When Do Rewards Have Enhancement Effects? An Availability Valence Approach, Brian C. Tietje

Marketing

It is commonly argued that although rewards induce behaviors, they undermine attitudes and motivation for subsequent action. This perspective has been applied in a consumer setting to suggest that sales promotions such as coupons will undermine consumer brand evaluations and brand loyalty. Instead of focusing on the undermining effects of promotional rewards, this research applies the availability valence hypothesis (Tybout, Sternthal, & Calder, 1983) to predict and explain when rewards will enhance recipient response. Two experiments demonstrate that an immediate reward from a product-related source enhances product evaluations by making favorable information more accessible than unfavorable information. Promotions enhance the …


Corporate Training Assessment Technique: Risk Factors Associated With Misappropriation Of Assets, Carolyn A. Strand, Kathryn A.S. Lancaster, Jerry Thorne Jan 2002

Corporate Training Assessment Technique: Risk Factors Associated With Misappropriation Of Assets, Carolyn A. Strand, Kathryn A.S. Lancaster, Jerry Thorne

Accounting

Due to rapid advances in technology, companies are spending record amounts of money on training as they seek to increase employee skills (Armour 1999). Because managers believe that corporate fraud is a growing problem, an important skill for all employees should be the ability to recognize the risk factors that are frequently associated with fraud. A number of instructional cases have been developed that focus on the problems of employee fraud and unethical management practices. Training materials and professional standards now include more detailed information on the subject of fraud and the auditor's responsibility, as well as management's responsibility, with …


Augmenting Xbrl Using Uml: Improving Financial Analysis, Joseph H. Callaghan, Arline Savage, Vijayan Sugumaran Jan 2002

Augmenting Xbrl Using Uml: Improving Financial Analysis, Joseph H. Callaghan, Arline Savage, Vijayan Sugumaran

Accounting

eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provides a taxonomy for facilitating the analysis of financial statement information. This taxonomy promises to enhance the financial analyst’s ability to process financial information both cross-sectionally and temporally. However, limitations exist in the taxonomy that inhibit the analyst, intelligent agent or application to process information in the most effective way. In particular, financial statement element analysis can only be properly conducted when the additional semantics provided by additional disclosures are incorporated into the process. UML provides a conceptual framework to capture more meaningful semantics, particularly among related, collaborating objects. …


Stewardship, Accounting And Management, Kathryn Lancaster Jan 2002

Stewardship, Accounting And Management, Kathryn Lancaster

Accounting

Previous chapters have described the vast array of resources that Cal Poly’s officials oversee. As students, educators and others in the surrounding community continue to use Cal Poly Land and surrounding areas, the ecological system and its capacity to recover become strained. In order to ensure that in 100 years students (and other Cal Poly stakeholders) will be able to have the same opportunities to benefit from the land resources, Cal Poly’s stakeholders need to develop the mind-set and tools to help us maintain and enhance these resources. This section describes several approaches available to help us.


Modeling Xbrl Using Uml: Improving Semantics For Financial Analysis, Vijayan Sugumaran, Joseph Callaghan, Arline Savage Jan 2002

Modeling Xbrl Using Uml: Improving Semantics For Financial Analysis, Vijayan Sugumaran, Joseph Callaghan, Arline Savage

Accounting

eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provides a taxonomy for facilitating the analysis of financial statement information. This taxonomy promises to enhance the financial analyst‘s ability to process financial information both cross-sectionally and temporally. However, limitations exist in the taxonomy that inhibit the analyst, intelligent agent or application to process information in the most effective way. In particular, financial statement element analysis can only be properly conducted when the additional semantics provided by additional disclosures are incorporated into the process. UML provides a conceptual framework to capture more meaningful semantics, particularly among related, collaborating objects. …


The Incidence Of Agricultural Policy, Julian M. Alston, Jennifer S. James Jan 2002

The Incidence Of Agricultural Policy, Julian M. Alston, Jennifer S. James

Agribusiness

This chapter first discusses what economists mean by "the incidence of agricultural policy" and why we care about it. Then it reviews models of the determinants of the differential incidence of different policies among interest groups such as suppliers of factors of production, consumers, middlemen, taxpayers, and others. Results are represented in terms of Marshallian economic surplus, and surplus transformation curves. After reviewing the results from standard models under restrictive assumptions, certain assumptions are relaxed in order to analyze the effects of imperfect supply controls, variability, cheating and imperfect enforcement of policies, and the dynamics of supply.


Oak Woodland Economics: A Contingent Valuation Of Conversion Alternatives, Richard P. Thompson, Jay E. Noel, Sarah P. Cross Jan 2002

Oak Woodland Economics: A Contingent Valuation Of Conversion Alternatives, Richard P. Thompson, Jay E. Noel, Sarah P. Cross

Agribusiness

Decisions on how much land should be devoted to oak woodland preservation is ultimately determined by society's valuation of its benefits and relative scarcity. Scarcity value can be measured by people's willingness-to-pay (WTP) to prevent oak woodland conversion to higher value land uses. In this study, we used the contingent valuation (CV) method to estimate WTP for oak woodland preservation in San Luis Obispo County (over 700,000 acres). Estimates ranged between $75 and $83 per voter, providing only about $12 million for land or easement purchases.


Four Case Studies In Precision Agriculture, Wayne Howard Jan 2002

Four Case Studies In Precision Agriculture, Wayne Howard

Agribusiness

Precision agriculture is an inclusive term referring to the application of new information technologies to agriculture. Some of the applications are based on using a global positioning system (GPS) to geo-reference the location of a soil sample, tissue sample, or some other agronomic practice or to monitor yields by the meter rather than by the field. This data is then integrated into a geographic information system (GIS) to produce a map containing information about the physical dispersion of the test results or yield.Other applications make use of remote sensing: satellites or airplanes take pictures of fields, which are geo-referenced with …


Support For Computer Users: Concept Development And Measurement, Mary Helen Fagan, Barbara Ross Wooldridge, Stern Neill Jan 2002

Support For Computer Users: Concept Development And Measurement, Mary Helen Fagan, Barbara Ross Wooldridge, Stern Neill

Marketing

This study explores how support for computer users can be conceptualized and measured in information systems research. A number of studies have proposed that support for computer users plays an important role in the acceptance and utilization of information technology applications. In these studies, the support concept has been conceptualized in a variety of ways, and the findings have often not been as hypothesized. The paper provides a conceptual framework for understanding support for computer users, and then describes the development of an instrument to measure support for computer users in a business school lab environment. The paper should help …