The Factors Affecting the Acceptance of Going Concerned Audit Opinion (Empirical Study on Registered Agricultural Sector Companies in Indonesia Stock Exchange 2013-2019)

The study aimed to determine and analyze the effect of financial distress, firm size, profitability, cash flow ratio, leverage, and environmental performance on going concern audit opinion. The research object is the agriculture sector company listed on the Indonesia Stock Exchange (IDX). The population in this study were all companies listed in the agricultural sector on the Indonesia Stock Exchange for the 2013-2019 period. The total population in this study was 21 companies. The method used in determining the sample using the purposive sampling technique. The sample in the study was 17 companies with 119 data analyzed. The study used secondary data and used multivariate analysis. The results of this research state that financial distress, profitability, cash flow ratio, environmental performance do not affect the acceptance of going concern audit opinion. The firm size has a negative effect on the acceptance of going concern audit opinions. In contrast, leverage positively affects the acceptance of going concern audit opinions in the agriculture sector listed on the Indonesia Stock Exchange (IDX) for 2013-2019. Keywords: financial distress, firm size, profitability, flow ratio cash, leverage, going concern audit opinion.

Trade Liberalization: Reaping Its Effects on the Agricultural Performance of the Philippines

Over the years, economists had been taught that "Trade can make everyone better off", thus the rationale of the dynamic shift in the Philippine agricultural trade system from protectionism to trade liberalization. It was known that the Philippines was one of the champions in the agriculture sector as it had massively produced agricultural goods and exports during the late 20th century. However, various studies and reports have shown and concluded that agriculture in the Philippine setting is now dubbed as the “poor man’s sector”. In this study, it has reaped the reality of the country’s stance in trade agreements as it has examined the correlation of trade openness, imports of goods, and employment to the Value of Production in Agriculture—wherein, it has resulted in distinct conclusions such as (1) trade openness has a negative impact to VPA, (2) imports of goods increase VPA by 0.094373, and (3) employment’s positive impact is estimated to be at 4570.708. The researchers suggest that such results and analysis are vital for the government sector and thus revisit the pros and cons of trade policies and weigh their net effects on the agricultural sector to which people owe their daily nutrition.

Drought: A Common Environmental Disaster

Droughts have been identified as an environmental hazard by environmentalists, ecologists, hydrologists, meteorologists, geologists, and agricultural experts. Droughts are characterised by a decrease in precipitation over a lengthy period, such as a season or a year, and can occur in virtually all climatic zones, including both high and low rainfall locations. This study reviewed drought-related impacts on the environment and other components particularly, in South Africa. Several attempts have been made using innovative technology such as earth observation and climate information as recorded in studies. Findings show that the country is naturally water deficient, which adds to the climate fluctuation with the average annual rainfall in South Africa being far below the global average of 860 mm per year. Drought in South Africa’s Western Cape Province, for example, has resulted in employment losses in the province’s agriculture sector. According to the third quarterly labor force survey from 2017, the agricultural industry lost almost 25,000 jobs across the country. In the Western Cape province, about 20,000 of these were lost which has a direct impact on income generation. Many of these impacts were linked to drought events.

An Integrated View of Homologous Emissions of Greenhouse Gases and Air Pollutants in China

Background: Air pollution in China has raised great concerns due to its adverse effects on air quality, human health, and climate. Emissions of air pollutants (APs) are inherently linked with CO2 emissions through fossil-energy consumption. Knowledge of the characteristics of APs and CO2 emissions and their relationships is fundamentally important in the pursuit of co-benefits in addressing air quality and climate issues in China. However, the linkages and interactions between APs and CO2 in China are not well understood.Results: Here, we conducted an ensemble study of six bottom-up inventories to identify the underlying drivers of APs and CO2 emissions growth and to explore their linkages in China. The results showed that, during 1980-2015, the power and industry sectors contributed 61–79% to China’s overall emissions of CO2, NOx, and SO2. In addition, the residential and industrial sectors were large emitters (77–85%) of PM10, PM2.5, CO, BC, and OC. The emissions of CH4, N2O and NH3 were dominated by the agriculture sector (46–82%), while the share of CH4 emissions in the energy sector increased since 2010. During 1980-2015, APs and greenhouse gases (GHGs) emissions from residential sources generally decreased over time, while the transportation sector increased its impact on recent emissions, particularly for NOx and NMVOC. Since implementation of stringent pollution control measures and accompanying technological improvements in 2013, China has effectively limited pollution emissions (e.g., growth rates of –10% per year for PM and –20% for SO2) and slowed down the increasing trend of carbon emissions from the power and industrial sectors. We also found that areas with high emissions of CO, NOx, NMVOC, and SO2 also emitted large amounts of CO2, which demonstrates the possible common sources of APs and GHGs. Moreover, we found significant correlations between CO2 and APs (e.g., NOx, CO, SO2, and PM) emissions in the top 5% high-emitting grid cells, with more than 60% common/overlapped grid cells during 2010–2015. Conclusions: We found significant homology in spatial and temporal aspects for CO2, and NOx, CO, SO2, and PM emissions in China. We targeted sectorial and spatial APs and GHGs emission hot-spots, which help for management and policy-making of collaborative reductions of them. This comprehensive analysis over 6 datasets improves our understanding of APs and GHGs emissions in China during the period of rapid industrialization from 1980 to 2015. This study helps elucidate the linkages between APs and CO2 from an integrated perspective, and provides insights for future synergistic emissions reduction.

Analyzing Dynamic Impacts of Deagriculturalization on CO2 Emissions in Selected Asian Economies: A Tale of Two Shocks

The study investigates the symmetric and asymmetric impact of agriculturalization on environmental quality in sample of selected Asian economies for time period 1991 to 2019. For empirical analysis, the study adopted ARDL-PMG and NARDL-PMG approaches. The long-run findings of ARDL-PMG reveal that agriculturalization tends to significantly improve the quality of environment. The empirical outcomes of NARDL-PMG infer that positive shock in agriculturalization results in enhancing environmental quality, however, the negative shock in agriculturalization (i.e., de-agriculturalization) leads to deterioration of environmental quality in the long-run. The findings demonstrate that agriculturalization improves environmental quality and de-agriculturalization mitigates environmental quality. Based on these findings, the study recommends that the relevant authorities should formulate such reforms in the agriculture sector that controls and reduces carbon emissions in Asian economies.

Role and Prospects of Women Entrepreneurs in the Agriculture Sector of India

This chapter mainly focuses on the role and prospects of women entrepreneurs (or women agri-entrepreneurs) in India's agriculture sector. India has witnessed unprecedented growth in the total number of entrepreneurs and innovations over the past many years. Despite this appreciable growth, the role of women entrepreneurs remains devitalised and underutilised, which requires proper attention by the government and other stakeholders of the country. However, over the past many years, the government has taken various crucial initiatives to promote the role of women entrepreneurs, especially in the agriculture sector. As a result, there has been a remarkable transformation in the share and contribution of women entrepreneurs engaged in the agriculture sector. Therefore, the chapter examines the trend and pattern of women agri-entrepreneurs in India and highlights their challenges.

Deep Learning based Tomato’s Ripe and Unripe Classification System

Effective productivity estimates of fresh produced crops are very essential for efficient farming, commercial planning, and logistical support. In the past ten years, machine learning (ML) algorithms have been widely used for grading and classification of agricultural products in agriculture sector. However, the precise and accurate assessment of the maturity level of tomatoes using ML algorithms is still a quite challenging to achieve due to these algorithms being reliant on hand crafted features. Hence, in this paper we propose a deep learning based tomato maturity grading system that helps to increase the accuracy and adaptability of maturity grading tasks with less amount of training data. The performance of proposed system is assessed on the real tomato datasets collected from the open fields using Nikon D3500 CCD camera. The proposed approach achieved an average maturity classification accuracy of 99.8 % which seems to be quite promising in comparison to the other state of art methods.