scholarly journals Valuation of Livestock in Farms

2021 ◽  
Vol 4/2021 (94) ◽  
pp. 118-130
Author(s):  
Piotr Kica ◽  
◽  
Piotr Szczypa
Keyword(s):  
Value Added ◽  
Research Process ◽  
Doctoral Dissertation ◽  
Sources Of Information ◽  
Agricultural Enterprises ◽  
The Public ◽  
Cognitive Value ◽  
Public Defense ◽  
Conducting Research ◽  
Stage 1

Purpose: The aim of this article is to assess the possibility of applying the industry livestock valuation index as proposed by Karolina Pasula during the public defense of the doctoral dissertation “Directions and conditions for the standardization of accounting in agricultural enterprises” as an alternative method of valuation, taking into account sources of information and risk assessment on a farm. Methodology: The research process was divided into three main stages: (1) examining the possibility of applying the industry indicator for measuring biological assets proposed by K. Pasula for the valuation of livestock, i.e. pigs, as exemplified by a selected farm whose undertakings are known to the authors; (2) repeating the study from stage 1 on the valuation of dairy cattle as exemplified by the farm the activities of which are known to the authors; (3) on the basis of the conclusions of stage 1 and stage 2 studies, possible modification of the industry indicator for measuring biological assets, conducting research on a larger group of farms breeding livestock. Findings & value added: The conducted research confirmed the possibility of applying the analyzed ratio in the practice of entities that do not keep accounting books. The obtained results are characterized by high cognitive value as a measure of biological assets in relation to pigs. The valuation based on the industry measurement index in farms takes into account the risk which, as shown in the research, is an important factor influencing the value from the valuation.

scholarly journals How to make Music Research Open?

2020 ◽  
Author(s):  
Alexander Refsum Jensenius ◽  
Erik Lieungh
Keyword(s):  
Research Process ◽  
Associate Professor ◽  
Interdisciplinary Studies ◽  
The Public ◽  
Time And Motion ◽  
Music Research ◽  
Conducting Research ◽  
University Of Oslo ◽  
Event Based ◽  
The University

In this episode, we talk about Music Research, and how it is to practice open research within this field. Our guest is Alexander Jensenius, Associate Professor at the Department of Musicology - Centre for Interdisciplinary Studies in Rhythm, Time and Motion (IMV) at the University of Oslo. He is also behind MusicLAb, an event-based project where data is collected, during a musical performance, and analyzed on the fly. The aim of MusicLab is to explore new methods for conducting research, research communication, and education. Rather than keeping the entire research process closed, MusicLab wants to share the data with the public, and show how it can be analyzed. The host of this episode is Erik Lieungh. This episode was first published 27 December 2019.

scholarly journals Farmer’s Market, Demonstration Gardens, and Research Projects Expand Outreach of Extension Master Gardeners

2013 ◽  
Vol 23 (4) ◽  
pp. 411-415
Author(s):  
Pamela J. Bennett ◽  
Ellen M. Bauske ◽  
Alison Stoven O’Connor ◽  
Jean Reeder ◽  
Carol Busch ◽  
...  
Keyword(s):  
Research Process ◽  
Extension Agents ◽  
Annual Conference ◽  
Extension Programs ◽  
Master Gardener ◽  
Program Leader ◽  
The Public ◽  
Conducting Research ◽  
American Society ◽  
The University

Extension Master Gardener (EMG) volunteers are central to expanding the outreach and engagement of extension staff. A workshop format was used at the Annual Conference of the American Society for Horticultural Science on 31 July 2012 in Miami, FL to identify successful management techniques and projects that expand EMG volunteer outreach, leading to increased extension effectiveness. One program leader described how EMGs manage a farmer’s market that has been thriving for more than 30 years, generating income for the EMG program as well as the county extension office. Another program leader described a beneficial partnership between EMGs and the university in which EMGs grow plants for demonstration gardens and classroom use, facilitating learning for university students, EMGs, and the public. EMGs in another program have assumed much of the management role of the university orchard, using it for teaching and demonstrations. The final discussion focused on extension programs that used volunteers to assist in conducting research to expand extension’s capabilities, and also increasing EMGs’ understanding of the research process. All projects emphasized the need for extension agents to empower volunteers to take on leadership and decision-making roles as well as the value of EMGs to extension.

scholarly journals Opposition ved Kaj Mogensens forsvar for disputatsen: Livet - det dejligste eventyr. H.C. Andersens teologi

2018 ◽  
Vol 81 (2) ◽  
pp. 118-128
Author(s):  
Kirsten Nielsen
Keyword(s):  
Fairy Tales ◽  
Cultural Context ◽  
Doctoral Dissertation ◽  
Short Version ◽  
The Public ◽  
Public Defense

This article is a short version of my opposition at Kaj Mogensen’spublic defense of his doctoral dissertation, Life – the most wonderfulstory. The theology of H.C. Andersen. While most scholars haveconcentrated their studies on only one genre, Kaj Mogensen analyzesAndersen’s most important novels The two Baronesses, To be or not to beand Lykke-Peer, the long drama “Ahasverus” and various poems andhymns as well as a few of his fairy tales. Mogensen reads the texts intheir cultural context and argues that Andersen’s theology is a challengeto modern theology. At the public defense, I challenged Mogensen todiscuss his understanding of Andersen’s use of intertexts and Mogensen’sown criteria for including intertexts (often biblical intertexts) in hisinterpretations.

Public space of the trustworthiness of sociological knowledge: The case of electoral research

2020 ◽  
pp. 13-22
Author(s):  
OLEKSANDR STEGNII
Keyword(s):  
Public Space ◽  
Research Process ◽  
Negative Influence ◽  
Election Campaign ◽  
Sociological Research ◽  
Good Tool ◽  
Sociological Knowledge ◽  
The Public ◽  
Approval Ratings ◽  
The Impact

The paper analyses specific features of sociological data circulation in a public space during an election campaign. The basic components of this kind of space with regard to sociological research are political actors (who put themselves up for the election), voters and agents. The latter refer to professional groups whose corporate interests are directly related to the impact on the election process. Sociologists can also be seen as agents of the electoral process when experts in the field of electoral sociology are becoming intermingled with manipulators without a proper professional background and publications in this field. In a public space where an electoral race is unfolding, empirical sociological research becomes the main form of obtaining sociological knowledge, and it is primarily conducted to measure approval ratings. Electoral research serves as an example of combining the theoretical and empirical components of sociological knowledge, as well as its professional and public dimensions. Provided that sociologists meet all the professional requirements, electoral research can be used as a good tool for evaluating the trustworthiness of results reflecting the people’s expression of will. Being producers of sociological knowledge, sociologists act in two different capacities during an election campaign: as analysts and as pollsters. Therefore, it is essential that the duties and areas of responsibility for professional sociologists should be separated from those of pollsters. Another thing that needs to be noted is the negative influence that political strategists exert on the trustworthiness of survey findings which are going to be released to the public. Using the case of approval ratings as an illustration, the author analyses the most common techniques aimed at misrepresenting and distorting sociological data in the public space. Particular attention is given to the markers that can detect bogus polling companies, systemic violations during the research process and data falsification.

Tanggung Jawab Hukum Penilai Publik terhadap Laporan Penilaian Kegiatan Pengadaan Tanah bagi Pembangunan untuk Kepentingan Umum (Studi Atas Kantor Jasa Penilai Publik Toto Suharto)

2020 ◽  
Vol 2 (1) ◽  
Author(s):  
Gagah Yaumiyya Riyoprakoso ◽  
AM Hasan Ali ◽  
Fitriyani Zein
Keyword(s):  
Future Development ◽  
Public Interest ◽  
Legal Responsibility ◽  
Legal Research ◽  
The Public ◽  
The Government ◽  
Conducting Research ◽  
The Right ◽  
The Relationship ◽  
Systematic Explanation

This study is based on the legal responsibility of the assessment of public appraisal reports they make in land procurement activities for development in the public interest. Public assessment is obliged to always be accountable for their assessment. The type of research found in this thesis is a type of normative legal research with the right-hand of the statue approach and case approach. Normative legal research is a study that provides systematic explanation of rules governing a certain legal category, analyzing the relationship between regulations explaining areas of difficulty and possibly predicting future development. . After conducting research, researchers found that one of the causes that made the dispute was a lack of communication conducted between the Government and the landlord. In deliberation which should be the place where the parties find the meeting point between the parties on the magnitude of the damages that will be given, in the field is often used only for the delivery of the assessment of the compensation that has been done.

Additional Evidence on Audit Report Lag

2001 ◽  
Vol 20 (1) ◽  
pp. 137-146 ◽  
Author(s):  
W. Robert Knechel ◽  
Jeff L. Payne
Keyword(s):  
Earnings Quality ◽  
Financial Statements ◽  
Financial Statement ◽  
Fiscal Year ◽  
Sources Of Information ◽  
Audit Report ◽  
The Public ◽  
Time Period ◽  
Audit Team ◽  
Available Information

The process for providing accounting information to the public has not changed much in the last century even though the extent of disclosure has increased signifi-cantly. Sundem et al. (1996) suggest that the primary benefit of audited financial statements may not be decision usefulness but the discipline imposed by timely confirmation of previously available information. In general, the value of information from the audited financial statement will decline as the audit report lag (the time period between a company's fiscal year end and the date of the audit report) increases since competitively oriented users may obtain substitute sources of information. Furthermore, the literature on earnings quality and earnings management suggests that unexpected reporting delays may be associated with lower quality information. The purpose of this paper is to extend our understanding about the determinants of audit report lag using a proprietary database containing 226 audit engagements from an international public accounting firm. We examine three previously uninvestigated audit firm factors that potentially influence audit report lag and are controllable by the auditor: (1) incremental audit effort (e.g., hours), (2) the resource allocation of audit team effort measured by rank (partner, manager, or staff), and (3) the provision of nonaudit services (MAS and tax). The results indicate that incremental audit effort, the presence of contentious tax issues, and the use of less experienced audit staff are positively correlated with audit report lag. Further, audit report lag is decreased by the potential synergistic relationship between MAS and audit services.

scholarly journals Project-Based Learning in a Transinstitutional Research Setting: Case Study on the Development of Sustainable Food Products

2019 ◽  
Vol 12 (1) ◽  
pp. 233 ◽  
Author(s):  
Hartmut Derler ◽  
Simon Berner ◽  
Daniela Grach ◽  
Alfred Posch ◽  
Ulrike Seebacher
Keyword(s):  
Secondary School ◽  
Food Products ◽  
Research Process ◽  
Project Based Learning ◽  
Sources Of Information ◽  
Research Setting ◽  
School Students ◽  
Sustainable Food ◽  
Problem Solving Skills

Project-based learning (PBL) has been thoroughly integrated in university sustainable development curricula, but has not been well-established in curricula used at pre-university educational levels. Integrating real-world settings into the teaching of secondary school students can help to promote problem-solving skills and competencies at younger ages, which is a crucial task in sustainability education. Therefore, in this article we describe the results of a case study on the development of sustainable food products that involved a university and two secondary schools in Austria. The methods used in this case study were drawn from the transdisciplinary case study (TCS) and the PBL literature. Data were collected by carrying out participatory research methods such as photovoice, focus group discussions, food diaries, student evaluations, and surveys. We divided the study design into three phases: (1) exploration, (2) product ideation, and (3) product prototyping and optimisation. The case study illustrates that the use of PBL research approaches by students at different levels of education provides promising results, if the research process is clearly structured and managed. When a demand for learning is encountered by students, secondary school teachers and university researchers must provide the students with additional sources of information. The establishment and management of a transinstitutional research setting is a promising, yet time-consuming endeavour.

Household Evacuation Decision Making and the Benefits of Improved Hurricane Forecasting: Developing a Framework for Assessment

2010 ◽  
Vol 25 (1) ◽  
pp. 207-219 ◽  
Author(s):  
Jeffrey K. Lazo ◽  
Donald M. Waldman ◽  
Betty Hearn Morrow ◽  
Jennifer A. Thacher
Keyword(s):  
Decision Making ◽  
Economic Value ◽  
Warning System ◽  
Primary Sources ◽  
Sources Of Information ◽  
The Public ◽  
Public Investments ◽  
Improvement Programs ◽  
Hurricane Forecasting ◽  
Survey Research Methods

Abstract Hurricane warnings are the primary sources of information that enable the public to assess the risk and develop responses to threats from hurricanes. These warnings have significantly reduced the number of hurricane-related fatalities in the last several decades. Further investment in the science and implementation of the warning system is a primary mission of the National Weather Service and its partners. It is important that the weather community understand the public’s preferences and values for such investments; yet, there is little empirical information on the use of forecasts in evacuation decision making, the economic value of current forecasts, or the potential use or value for improvements in hurricane forecasts. Such information is needed to evaluate whether improved forecast provision and dissemination offer more benefit to society than alternative public investments. Fundamental aspects of households’ perceptions of hurricane forecasts and warnings and their potential uses of and values for improved hurricane forecast information are examined. The study was designed in part to examine the viability of survey research methods for exploring evacuation decision making and for eliciting values for improved hurricane forecasts and warnings. First, aspects that affect households’ stated likelihood of evacuation are explored, because informing such decisions is one of the primary purposes of hurricane forecasts and warnings. Then, stated-choice valuation methods are used to analyze choices between potential forecast-improvement programs and the accuracy of existing forecasts. From this, the willingness to pay (WTP) for improved forecasts is derived from survey respondents.

scholarly journals Nurses Perception Of Their Workload And Pay In The Era Of HIV/AIDS In Gaborone And The Surrounding Areas Of Botswana

2012 ◽  
Vol 2 (1) ◽  
pp. 188 ◽  
Author(s):  
Keratilwe Bodilenyane ◽  
Baakile Motshegwa
Keyword(s):  
Health Care ◽  
Health Care Sector ◽  
Public Health Care ◽  
Sources Of Information ◽  
Design Strategies ◽  
The Public ◽  
Secondary Sources ◽  
The Government ◽  
Surrounding Areas ◽  
Hiv Aids

AbstractThe purpose of this research paper was to explore how HIV/AIDS manipulate nurses’ perception of their workload and pay in the era of HIV/AIDS in Gaborone and the surrounding areas of Botswana. The health care sector in Botswana is overwhelmed by HIV/AIDS, and this takes a toll on the nurses because they are the ones at the forefront in the fight against this demanding and risky illness at the workplace. The focus in this study was on the workload and pay in the era of HIV/AIDS. The general picture that emerges from the current study is that nurses are dissatisfied with their pay and to some extent the workload and this supports some of the earlier studies which reinforce their importance in the workplace. The study used both primary and secondary sources of information. For the purpose of this study convenience sampling was used. A questionnaire was used for data collection. The study adapted Index of Organizational Reactions (IOR). The findings of the current study will help the government to design strategies that will increase the level of job satisfaction among the nurses in the public health care sector of Botswana.

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