Business Commons^™

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

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

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 …

Are Some Analysts Superior At Forecasting World Grain Supplies?, Emmie M. Noyes

Agricultural Economics and Agribusiness Undergraduate Honors Theses

Whether agriculture is how you make your living or simply a means of putting food on your table, the prices of agricultural commodities and products affect us all. When buying and selling agricultural commodities, both farmers and firms use futures markets. Futures markets help minimize price risk, which is important to both sides of the transaction.

Recently, private analysis firms have started to forecast the information contained in the USDA’s WASDE report. This is relevant because future prices react to new information contained in WASDE reports. These firms will release their information a few days before the WASDE comes out …

Sustainable Agriculture Through Data Analytics, Arthur Carlos, Xayaphone Salinthone, Michelle Nguyen, Aimee Jacobs

CSU Journal of Sustainability and Climate Change

There is an increasing need for sustainable agriculture in light of climate change and growing populations. Certified B Corporations meet the highest standards of verified social and environmental performance, public transparency, and legal accountability to balance profit and purpose. This paper describes a student-learning project that develops an Environmental Management System (EMS) using data analytics to improve a family-owned farming business's decision-making process for efficient natural resource allocation, as well as the reporting requirements associated with their B Corp Certification. This project's primary resource is water reporting, but it may be expanded to include other resources.

Directions For The Development Of Personal Subsidiary Farms And Increasing Sources Of Income In The Future, Yakupov Kabil

Karakalpak Scientific Journal

This article discusses the features of the development of personal subsidiary farms in modern conditions, defines their functions in the agrarian economy and in the life of society as a whole. Modern agrarian policy provides for the development of various forms of management, including personal subsidiary farms. Personal subsidiary farms are an organic part of the agricultural sectors and make a significant contribution to solving the food problem of the country. The provision of the population with food products is carried out by personal subsidiary farms through their own consumption, as well as the sale of surplus products.

The Relationship Between Food Retailers And Distributors, Madison Seigler, Julia Anderson, Aidan Morton, Cassandra Williams, Victoria Bloomgren, Jacob Tutty

Undergraduate Theses, Professional Papers, and Capstone Artifacts

Our understanding of the science of anthropogenic climate change and its immediate and indirect impacts has grown within the last decade.Alongside anincrease in concern for the inequities within the industrialized food system, climate change is impacting agriculture and the communities that depend on it in myriad ways. These challenges have catalyzed investment in sustainable agriculture, “eat local” food movements, and rethinking of all aspects of food systems, including consumers, producers, retailers, and distributors. The body of literature on food systems primarily focuses on the connection between consumers and retailers; however, there is a notable absence of literature on the relationships …

Stakeholder Involvement In Upscaling Of Soil Fertility Research Output In Tharaka-Nithi County, Kenya, Serah W. Kimaru-Muchai

Journal of Global Awareness

Food insecurity in Sub-Saharan Africa has prompted a lot of research in the development of soil fertility technologies; however, few of the recommendations from soil fertility management research have been put into use by the target end-users. The objective of the study was to investigate information exchange pathways used by researchers in upscaling of soil fertility in Maara and Mbeere South Sub-counties in Kenya. Structured questionnaires were used to collect information from 22 researchers and 240 farmers. Data was analyzed using descriptive statistics like frequency, mean, and percentages, while Chi-square, Kendal's correlation coefficient was used to test the magnitude of …

Transforming The Agricultural Value Chain For Food Security In Nigeria: Any Role For Public-Private Partnership?, Stanislaus A. Ukeje

Economic and Financial Review

In the food sector, public-private-partnership (PPP) has the potential, not only to reduce the risk that farmers face, but also to improve the agricultural business environment. As the agricultural and rural sectors are the habitat of the poor, the best value chain strategy should be one that embodies poverty reduction, which can be achieved by increasing the incomes of smallholder farmers and rural dwellers.

Novel Pilot Development Of A Closed-Loop Sustainable System Between Biogas Renewable Energy, Distilling, And Aquaculture By Vermiculture Of Stillage Wastes, Samuel C. Kessler

The Cardinal Edge

This study provides a mixed-methods approach in analyzing a potential closed-loop system between renewable biogas production from anaerobic digestion, vermiculture production, aquaculture production, and organic wastes with a particular focus on stillage wastes. Such system may hold significant promise for significantly reducing organic carbon and methane emissions from its components, and should be assessed for such. The 2021 IPCC report essentially identified methane reduction as the single fastest way to slow global warming (IPCC, 2021), making the study and implementation of methane-reducing systems and supportive policy for them critical. Knowledge gaps to implementing this system were qualitatively identified as disconnect …

Crops, Livestock, And Covid-19, Oh My: An Overview Of Potential Covid-19 Liability In Agricultural Operations, Paul Goeringer, Julie Walker

Texas A&M Law Review

The year 2020 presented a new potential risk of which many business owners, including agricultural operators, were unaware: a global pandemic related to the SARS-CoV-2 virus, also known as COVID-19. Starting in March 2020, the United States worked to contain this virus, while businesses sought to protect their workers (who had to continue working to work) as well as their customers. At the same time, a number of businesses had concerns about how to limit liability from customers arguing later that the business had spread the virus.

This Article explores the potential liability agricultural operations face and ways to manage …

Sustainable Management Of Groundwater In Louisiana, Dependra Bhatta

LSU Doctoral Dissertations

The common property nature of the Mississippi River Alluvial Aquifer (MRAA) results in the formation of a cone of depression in the southern portion of the aquifer encompassing Concordia parish, Louisiana. Excessive groundwater withdrawal and the resulting cone of depression formation have caused some wells to go dry and others to be affected by saltwater intrusion. The depleting groundwater stock can be managed optimally using different groundwater management policies. The findings of this dissertation are relevant to both policymakers and researchers to understand the effects of policies to keep the aquifer sustainable.

My dissertation is written in a three-essay format. …

Increasing Groundwater Recharge Activity In The San Joaquin Valley Of California, Jacob Willhite, Jacob Willhite

Agricultural Education and Communication

Over the past several decades, groundwater has become a primary source of water used for agriculture in California. Surface water available for agricultural use has depleted due to declining rain totals and reallocation to environmental purposes. As a result, groundwater overdraft has become a severe challenge, especially in the San Joaquin Valley of California. This excessive overdraft causes a plethora of issues, one of the most serious being land subsidence (Faunt, Sneed, Traum, & Brandt, 2016). Studies suggest some areas of the San Joaquin Valley have experienced more than a 28-foot drop in the land level since the 1970’s (Alley …

Size And Scope Of Carbon County Agriculture 2019, Ryan Feuz, Ryan Larsen, Steven Price

All Current Publications

Carbon County is located south of Duchesne and Wasatch counties in east-central Utah. Along with Emery County to the south, it is often referred to as Utah’s Castle Country. The county became industrialized very early after statehood with the arrival of the railroads and discovery of many coal beds for which the county is named. It is also a large producer of natural gas within the state. Its primary economic base today comes from regional services, retail, tourism, recreation and resource extraction. As of 2017, the population was estimated at 20,295. Price is the largest city and county seat. This …

Analysis Of The Impact Of Central Bank Of Nigeria's Agricultural Intervention Funds On The Economy, E. T. Adamgbe, M. C. Belonwu, E. R. Ochu, I. I. Okafor

Economic and Financial Review

This paper set out to investigate the impact of Central Bank of Nigeria's interventions on the agricultural sector within an economy-wide framework of general equilibrium modelling. The paper adopted a dynamic (recursive), two-sector general equilibrium model of the Nigerian economy with some modifications on the standard model developed by the Centre for Econometric and Applied Research (CEAR) and incorporated the contributions of the CBN's agricultural based interventions as increases in the stock of agricultural capital to have a more robust size of interventions into the agricultural sector. The SAM used for the CGE model analysis was derived from the updated …

Too Good To Eat? Cosmetic Standards And Waste In Agricultural Supply Chain, Jiahui Xu

Dissertations and Theses Collection (Open Access)

There is a significant amount of food wasted at the farm level due to high cosmetic standards adopted by retailers. We examine the economic incentives for retailers to adopt such high cosmetic standards and their impact on food loss. We build a sequential game between a retailer and a farmer, where the retailer signs a contract with the farmer specifying both the wholesale price and cosmetic quality standard. By adopting high cosmetic standards, retailers can motivate farmers to exert a higher effort to improve the cosmetic quality, e.g., using better seeds and applying more pesticides. As for the drivers of …

Eyes In The Field, A Seat At The Table, A Voice At The Ranch : A Study On Optimal Farm Labor Conditions., Christine Wiggins-Romesburg

Electronic Theses and Dissertations

The field of human resource development has twin obligations to promote the performance of organizations and the satisfaction and welfare of all workers. Nevertheless, agriculture appears to be an understudied industry in the field, despite this obligation and the potential for suffering experienced by workers performing crop work. This case study sought to understand the process through which a single agricultural operation fosters optimal conditions for workers engaged in labor-intensive crop production. This study found employees experienced better treatment compared to other agricultural operations, and that conditions were rich in both intrinsic and extrinsic factors. Intrinsic factors were marked by …

1897 - History Of California, Volume 3, Theodore Henry Hittell

Miscellaneous Documents and Reports

Hittell dedicated the first portion of Volume 3 to early mining times in California including Pioneer mines, miners and mining appliances, Northern California mines, Southern California mines, gold distribution and gold rushes, struggles for organization and order, evolution of mining laws, and the lynch-law in the mines. Hittell wrote at considerable length about the San Francisco Vigilance Committee of 1851 and 1856, progress made in San Francisco, city debts, land sales, bank failures of 1855, growth of the State of California, People's Party reform, squatters, Land Commission Act, Joaquin Murieta and his banditti, Californian Filibusters, discovery of Humboldt Bay, Yosemite, …

1901 - Soil Survey Of The Lower Salinas Valley California, Macy H. Lapham And W. H. Heileman

Miscellaneous Monterey and San Luis Obispo County Documents and Reports

Prepared by the U.S. Department of Agriculture, Bureau of Soils, this report addresses the conditions found in the Lower Salinas Valley of Monterey County, California in 1901, including the development of agriculture, climate, geology, soil types, cultivation, irrigation. groundwater, and alkali found in the soil.

1901 - Soil Survey Of The Lower Salinas Valley California, Macy H. Lapham And W. H. Heileman

Miscellaneous Documents and Reports

Prepared by the U.S. Department of Agriculture, Bureau of Soils, this report addresses the conditions found in the Lower Salinas Valley of Monterey County, California in 1901, including the development of agriculture, climate, geology, soil types, cultivation, irrigation. groundwater, and alkali found in the soil.

1915 - Monterey County, California - Lands For Wealth, Fruit For Health; Arthur Dunn

Miscellaneous Monterey and San Luis Obispo County Documents and Reports

It was the aim of this booklet to direct attention to the advantages and opportunities found in Monterey County in 1915 for those who were seeking homes. The hope was that the publication would induce further settlement, for there was a vast amount of territory awaiting development. A marketing publication prepared by Sunset Magazine Homeseekers' Bureau for the Monterey County Board of Supervisors, the publication described in detail the bountiful agricultural opportunities, especially when irrigation and pumping were utilized. The document contains a: 1) description of existing irrigation systems, as well as a vision for the future of irrigation and …

2011 - Economic Contributions Of Monterey County Agriculture

Miscellaneous Monterey and San Luis Obispo County Documents and Reports

This report analyzed Monterey County agriculture’s total contribution to the local economy. The findings offered the fullest picture yet of agriculture’s economic role. This report should be of interest to policymakers, the public, and anyone who values a vibrant local economy.

The calculations were drawn from local and national sources. Local sources include annual Crop Reports and industry experts. Local experts included local economists, agriculture industry organizations, and the 13-person Agricultural Advisory Committee for Monterey County that provided input into the research. National data sources included federal government statistics and a widely used economic modeling program called IMPLAN. Except where …

1994 - Agriculture, Water And California's Drought Of 1987-92, Kenneth W. Umbach.Pdf

Miscellaneous Documents and Reports

The purpose of this paper was to summarize the 1987-1992 drought in the context of agriculture and water in California, to examine the types of response that farmers and institutions could and did use, and to draw lessons from that experience. California would be challenged as it grappled with population growth and environmental concerns. In view of the demand on water supplies made by California's agricultural sector (77 to 80 percent of the "developed" water used in the state, it was especially important to review those responses.

2018 - Groundwater Management In California, Michael Hanemann

Related Research and Documents

In 2014, the California legislature for the first time took some steps to create a framework for regulating groundwater pumping in over-drafted basins by adopting the Sustainable Groundwater Management Act (SGMA), representing California's first statewide groundwater management planning program. SGMA called for local agencies to develop groundwater sustainability plans within the next five to seven years and then achieve sustainable levels of groundwater extraction by approximately 2040 to 2045. California's prior efforts to regulate groundwater extraction is discussed, as well as groundwater depletion.

1998 - Salinas Valley Water (Preliminary Analysis Of) The Cause And Cost Of Seawater Intrusion

Miscellaneous Monterey and San Luis Obispo County Documents and Reports

An analysis of the historical cause of seawater intrusion in the Pressure Area of Monterey County. An annual overdraft of groundwater resources near the coast coupled with a seasonal cycle of over pumping created a reversal in the groundwater gradient and associated cones of depression. "Marine intrusion has occurred in the 180-foot aquifer in recent years as a result of overdrafts." (Bulletin 52, 1946, p.27). The only overdrafts on groundwater in the Salinas Valley were in the East Side and Pressure Areas. "There was no shortage of groundwater in the remainder of the basin and no threat of deficiency under …

Quantitative Appraisal Of Non-Irrigated Cropland In South Dakota, Shelby Riggs

Honors Theses

This appraisal attempts to remove subjectivity from the appraisal process and replace it with quantitative analysis of known data to generate a fair market value of the subject property. Two methods of appraisal were used, the income approach and the comparable sales approach. For the income approach, I used the average cash rent for the region, the current property taxes for the subject property, and a capitalization rate based on Stokes' (2018) capitalization rate formula to arrive at my income-based valuation. For the comparable sales approach, I utilized Stokes' (2018) research in optimization modeling to estimate a market value for …

Wild Mares: My Lesbian Back-To-The-Land Life By Dianna Hunter And The New Farm: Our Ten Years On The Front Lines Of The Good Food Revolution By Brent Preston, Kristin Van Tassel

The Goose

Review of Dianna Hunter's Wild Mares: My Lesbian Back-to-the-Land Life and Brent Preston's The New Farm: Our Ten Years on the Front Lines of the Good Food Revolution.

Hosting The Third Annual Young Women In Agriculture Career And Leadership Seminar, Emma E. Morris, Madyline J. Braught

Agricultural Education and Communication

Agriculture has traditionally been a male-dominated industry; however, recent years have shown a significant growth in female presence. Women are beginning to take leadership roles both on the farm and within advocacy, lobbying, and business entities in the industry. According to the latest agricultural census data from the United States Department of Agriculture (USDA), in 2012, women farmers controlled seven percent of the nation’s farmland (Census, 2014). Additionally, women held leadership roles in 14 percent of the nation’s two million farms (Census, 2014). This data is several years old, and likely the numbers have grown since the last census was …

Comparison Of 1854 U.S. Coast Survey Map With 2016 Satellite Imagery Of The Monterey Bay Area

Historical and Contemporary Comparison Maps

A (draft) comparison map of an 1854 U.S. Coast Survey Map of the coast of Monterey Bay from Salinas River southward with a 2016 satellite imagery of the same region reflecting changes in land use over the preceding 162 years.

Comparison Of 1770 Map With 1913 U.S.G.S. Map Of The Monterey Bay Area

Historical and Contemporary Comparison Maps

A comparison of the Monterey Bay area depicted on a 1770 Spanish map prepared by cartographer Miguel Constanzó depicting the Port of Monterrey in which he identified landmarks and potential locations for anchoring ships, including Point Pinos, sheltered anchorage (except from the north-northwest winds), the site for the Mission and Presidio de San Carlos, several lagoons and an estuary that were filled by the tide with a 1913 map of the Monterey Bay area prepared by the U.S.G.S.