scholarly journals أثر تطبيق النظام اللامركزي على أداء ادارات الارشاد البيطري على المستوى الولائي الفترة من 2007م-2011م

2017 ◽  
Vol 13 (1) ◽  
pp. 360-385
Author(s):  
د. ابوبكر محمد الأمين حمد علي

The paper aims to identify the impact of implementation of decentralization system in performance of veterinary extension directorates at state level, the study used the descriptive method and depended on analysis of extension service survey form which developed by Directorate-General of Extension,Technology Transfer and Producers Development in Ministry of livestock, Fisheries and Rangelands in 2011 for assessment the structure and activities of Directorates of Extension at state level during the period of 2007-2011,the sample size present 73.3% of Sudanese states at that time.     The study found there is a joint Directorate for crops and livestock Extension in most states,and the numbers of manpower inadequate for the executive level,also there is inadequate budgetary allocation for them,and they have serve shortage in the main extension aids for demonstration,all that lead to serve weakness in extension activities so each state has only one programme in average through the targeted period,the paper recommended that there should be a separate units within the directorates of agricultural extension for livestock extension and communicate with the local authorities to pursue them by importance of extension role in developing production and productivity so as to allocate suitable budgets and increase the manpower size and provide them by basic equipments and hold a national conference to overcome obstacles that face extension directorates at the state level.    

Author(s):  
Kidanemariam G. Gebrehiwot

Background: To address the structural food deficit and top down extension system that persisted for decades, the government of Ethiopia has introduced a new extension system, called Participatory Demonstration and Training Extension Systems, which serves more than 80% of the total population. As the program was streamlined to fit the different agro-climatic condition of the country, the extension approach practiced in the Tigray region (research area) was called Integrated Household Extension Program.Aim: This article reports on research aimed at measuring the technical efficiency levels of extension participants and non-participants; measuring the impact extension service on technical efficiency.Setting: The research was conducted in the northern part of the country, where agriculture is the main sources of livelihoods. Moisture is the most critical factor in the production system. The land holding size averages 0.5 ha per household compared to above three ha 30 years ago; indicating the high population pressure in the area.Methods: A sample of 362 agricultural extension service participants and 369 non-participant farm households from the northern part of Ethiopia, participated in the study. The stochastic production frontier technique was used to analyse the survey data and to compute farm-level technical efficiency.Results: The results showed an average level of technical efficiency of 48%. It is suggested that substantial gains in output and/or decrease in cost can be attained with the existing technology. All the variables included in the model to explain efficiency were found significant and with the expected sign, except education and number of dependants.Conclusion: The research tried to assess the impact of a new extension service (participatory in nature) on farmers’ productivity in a semi-arid zone, as compared with the conventional extension service and found in the literature areas with relatively better climatic conditions. Hence, if extension administrators could work to uplift the average and below average farmers into better performing farmers level, the overall production and living condition could improve substantially in the research area, and more or less in the rest part of the country.


2021 ◽  
Vol 912 (1) ◽  
pp. 012035
Author(s):  
Hasbil ◽  
Hersyamsi ◽  
Ghirana Hananita Dauratri

Abstract This study was carried out to find out the impact of utilized and without agricultural tools and machinery (alsintan) on farmers’ income in the SERASI program to achieve its optimal goal in Banyuasin District. This research was conducted from December 2020 to March 2021 at the Food Crops and Horticulture Department, BPP (Balai Penyuluhan Pertanian-Agricultural Extension Center) Muara Telang, Tanjung Lago and Rambutan Subdistricts. The descriptive method was used in this study with the tabulated presentation. The parameters used in this study were the comparison of mechanization and conventional use, the number of available tools and machines, and the impacts of using and without using alsintan on farmers’ income. The results showed that the average income of rice farming with alsintan in three study subdistrict were IDR 22,355,500, IDR 15,400,000 and. IDR 13,250,000 and without alsintan were IDR 7,830,000, IDR 6,950,000 and. IDR 6,528,000/ha per planting season. The SERASI program increased the Crop Index (IP 300) in Muara Telang Subdistrict, and IP 200 in Tanjung Lago and Rambutan Subdistricts. This showed that the Alsintan utilizing in agricultural processing from the soil processing until the harvesting was more effective compared to the process without alsintan.


Author(s):  
Maghra HARRISON ◽  
Ayodele OGUNTUNDE

The study was carried out to determine the impact of agricultural extension service delivery on cassava production in Kwami local government area of Gombe State. Four research questions and two hypotheses guided the study. The design for the study was survey. The sample for the study was 105 respondents with 93 cassava farmers and 12 agricultural extension agents. A simple random sampling technique was used to obtain the sample. The instrument for data collection was a researcher designed structured questionnaire rated on a four- point scale. The instrument was subjected to validation by 3 experts. To determine the reliability of the instrument, Pearson Product moment correlation coefficient was used after administering the instrument on a different population of farmers in Adamawa State. The coefficient obtained was 0.99. Mean and standard deviation were used to answer the research question while t-test was used at 0.05 level of significance to test the hypothesis. The findings of the study revealed that factors such as poor soil fertility among others influence cassava production in Kwami local government area of Gombe State and cassava farmers derive benefit from agricultural extension agents. The study recommended that more agricultural extension agents should be employed by the government so as to have sufficient agricultural extension service among others.


Author(s):  
Beta Asteria

This research deals with the impact of Local Tax and Retribution Receipt to Local Government Original Receipt of Regency/City in Central Java from 2008 to 2012. This research utilizes the data of actual of local government budget from Directorate General of Fiscal Balance (Direktorat Jendral Perimbangan Keuangan). Methods of collecting data through census. The number of Regency/City in Central Java are 35. But the data consists of 33 of Regency/City In Central Java from 2008 to 2012. Total of samples are 165. Karanganyar Regency and Sukoharjo Regency were not included as samples of this research because they didn’t report the data of actual of local government budget to Directorate General of Fiscal Balance in 2009.The model used in this research is multiple regressions. The independent variables are Local Tax and Retribution Receipt, the dependent variable is Local Government Original Receipt. The research findings show that Local Tax and Retribution give the significant impact partially and simultaneusly on Local Government Original Receipt at real level 5 percent. All independent variables explain 91,90 percent of the revenue variability while the rest 8,10 percent is explained by other variables.Keywords: Local Tax, Retribution, and Local Government Original Receipt


2020 ◽  
Vol 4 (3) ◽  
pp. 525
Author(s):  
Idawati Idawati

This research was conducted by using a descriptive method with a quantitative approach. The quantitative approach was chosen to be tested theories by examining and measuring variables in the form of relationships, differences, influences, contributions, and the others. The research was carried out by describing the students acquisition data on the new student admission (PPDB) using zoning system based on the academic year 2019-2020 and the student acquisition data on the academic year PPDB 2018-2019 as a comparison. Based on the results of the study, the new students of PPDB using zoning system was considered lower in terms of economic and educational background of parents. There were more parents with less education (elementary & junior high school) in the zoning system than in the rayon system, whereas parents with higher education in the zoning system were fewer than the rayon system.  Likewise, in terms of income, there were more people with the low income in the zoning system than in the rayon system, and those having high income were fewer than in the rayon system. The study showed that the intelligence and the result of National Examination Score (NUN) in the zoning system is lower than in the rayon system. The intelligent level of the students in the zoning system is mostly dominated by the scores under 90-109, while in the rayon system were dominated by the scores above 90-109.  The National Examination Scores (NUN) in the zoning system were evenly distributed from a range of scores 0 to 30, while in the rayon system the scores were dominated by a range of scores 28-30, with the lowest score 24.


2020 ◽  
Vol 23 (12) ◽  
pp. 1356-1382
Author(s):  
E.V. Olomskaya ◽  
A.A. Aksent'ev

Subject. This article discusses the methodological features of Russian Accounting Standard (PBU) 18/02 Income Tax Accounting when using the balance method to account for deferred taxes. It considers whether the clarification of permanent tax differences is justified, and it analyzes in detail the features of accounting for temporary differences and offers a visual and descriptive method for determining and correlating them in accounts. Objectives. The article aims to justify the reason for linking permanent tax differences to such accounting categories as Income and Expenses. It also aims to develop a methodological toolkit that simplifies the perception of the balance method and demonstrates the procedure for determining temporary differences. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and other general scientific methods. Results. The article justifies the clarification of permanent differences from the position of accounting categories. It offers an original approach that helps visually classify temporary differences. The formalization of the balance method helped identify the logic of its reflection in accounting statements. Conclusions and Relevance. To ensure that accounting is not distorted due to the impact of taxation, it is necessary to develop a unified conceptual framework, as well as develop existing methods and introduce new ones that do not contradict the public concept of interaction between accounting and tax accounting. The research results are intended for training, scientific and practical activities of specialists in the field of accounting and audit, as well as students studying under this program, in order to study the features of applying the balance method for accounting for deferred taxes.


2019 ◽  
Vol 118 (12) ◽  
pp. 32-48
Author(s):  
Mr. Arun Gautam ◽  
Dr. Saurabh Sharma ◽  
CA Narendra Kumar Bansal

GST that is Goods and Services Tax has been in compel since first July, 2017 and which is, in constrain on numerous countries globally and they all were thinking about it as their business assessment framework. The principle reason for GST is to realize single tax on products at both centre and the state level in the nation.


Foods ◽  
2021 ◽  
Vol 10 (8) ◽  
pp. 1772
Author(s):  
Mariana Santos ◽  
Filipa Matias ◽  
Ana Isabel Rito ◽  
Isabel Castanheira ◽  
Duarte Torres ◽  
...  

Ready-to-eat cereals (RTECs) have become a popular breakfast option claiming to provide important nutrients to children’s diets, despite being a source of excess sugar and, therefore, a health concern. Thus, food reformulation constitutes an important public health strategy that could benefit from inputs provided by nutrient profiling. This study aimed to assess the adequacy of the RTECs for children available in Portuguese supermarkets, applying three nutrient profile models (NPMs)—the nutrient profile model of the World Health Organization’s Regional Office for Europe (WHO-EURO), the profile of the private-sector EU Pledge (EU-Pledge), and the national model developed by the Directorate-General of Health (NPM-PT)—in order to explore the potential for reformulation of the RTECs identified as not adequate and evaluate the impact of RTECs’ reformulation on the nutritional quality of Portuguese children’s diets. In total, 78 RTECs intended for children were assessed and two scenarios—current (not considering reformulation) and alternative (considering reformulation to accomplish the nutrient profile requirements)—were considered to assess the impact of reformulation on nutritional quality. Across all RTECs, only 5.1% could be promoted to children according to the considered NPMs. The most common nutrients requiring reformulation were sugar, saturated fatty acids (SFA), salt, and dietary fiber. The scenarios of reformulation considered could reduce the RTECs average content of total sugars, SFA, and salt by 43%, 8.7%, and 1.1%, respectively, and dietary fiber intake could be increased by 34%. Thus, these results support policies to implement reformulation strategies for developing healthier food products to be promoted to children.


Vaccines ◽  
2021 ◽  
Vol 9 (5) ◽  
pp. 444
Author(s):  
Charles Stoecker

In the past two decades, most states in the United States have added authorization for pharmacists to administer some vaccinations. Expansions of this authority have also come with prescription requirements or other regulatory burdens. The objective of this study was to evaluate the impact of these expansions on influenza immunization rates in adults age 65 and over. A panel data, differences-in-differences regression framework to control for state-level unobserved confounders and shocks at the national level was used on a combination of a dataset of state-level statute and regulatory changes and influenza immunization data from the Behavioral Risk Factor Surveillance System. Giving pharmacists permission to vaccinate had a positive impact on adult influenza immunization rates of 1.4 percentage points for adults age 65 and over. This effect was diminished by the presence of laws requiring pharmacists to obtain patient-specific prescriptions. There was no evidence that allowing pharmacists to administer vaccinations led patients to have fewer annual check-ups with physicians or not have a usual source of health care. Expanding pharmacists’ scope of practice laws to include administering the influenza vaccine had a positive impact on influenza shot uptake. This may have implications for relaxing restrictions on other forms of care that could be provided by pharmacists.


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