Impact of MAPs on improving the socio-economic situation of rural families in Kosovo

he medicinal and aromatic plants sector is considered a very important sector for the economy of Kosovo since it can provide employment, income, and export growth. Based on this, we assess the impact of the subsidy schemes from the Ministry of Agriculture, Forestry, and Rural Development (MAFRD) using a propensity score matching improving the farmers' gross income. The main purpose of the study was to assess whether subsidy schemes have an impact on the farmer's gross income by using a propensity score matching model to match beneficiaries to non-beneficiaries. Results showed that beneficiaries of subsidy schemes make 3,682.09 Euros more per year than non-beneficiaries (95% confidence interval 2,349.9 Euros to 5,012.90 Euros). Using logistic regression, we found that subsidy schemes, market prices, and reductions of unfair competition are the three most important factors affecting farmers' decisions to collect and cultivate MAPs.

Sosialisasi Perpajakan Pada Pelaku Usaha UMKM Di Kota Cimahi

Community service activities are carried out on MSMEs assisted by the Cimahi city government, West Java. This activity is in the form of socializing the role of MSMEs in taxation and incentives for those affected by COVID-19. The goal is for MSMEs to understand their tax obligations, namely calculating, depositing and reporting taxes and taking advantage of tax incentives provided by the government for business actors affected by the COVID-19 pandemic. Incentives given to MSME actors by reducing the PPh rate (Final Income Tax) to 0.5% of total turnover, according to Government Regulation (PP) Number 23 of 2018 concerning Income Tax on income from businesses received or obtained by Taxpayers who have gross income certain. turnover. Then briefing on the extension of incentives due to this pandemic by utilizing the tax payment abolition facility with the DTP PPh Final mechanism as stated in PMK-82/PMK.03/2021. The implementation is carried out using a webinar mechanism in August 2021. The initial agenda for this activity is coordinated by the activity committee through the WhatsApp group by distributing flyers with the intention that the socialization activities carried out can be followed by the fostered MSME business actors. by the City Government of Cimahi. The output of this activity is to make MSME actors aware of their tax obligations for the business they run, understand how to utilize and use DTP Final Income Tax incentives and calculate, deposit and report taxes.

Seeding System Configuration Effects on Sunflower Seedling Emergence and Yield under No-Tillage

No-tillage farming can improve crop productivity and the reliability of cropping compared with conventional tillage. The effects of three different seeding system configurations on surface residue handling, sunflower emergence and stand establishment, yield, and gross income were investigated over three cropping seasons. The seeding system configurations comprised a (1) turbo coulter blade, (2) notched disc row cleaner before turbo coulter blade, and (3) no residue handling unit installed in front of a double-disc opener. For all three seeding system configurations, crop residue cover on sown rows (after seeding) was greater than the minimum recommended value of 30% for no-tillage. Residue cover was best with the notched disc row cleaner in front of the turbo coulter blade compared to the other two seeding systems. Furthermore, the notched disc row cleaner in front of the turbo coulter blade produced the highest plant emergence counts and the most uniform stand establishment. Sunflower yield and gross income were highest with the notched disc row cleaner in front of the turbo coulter blade (3.16 Mg·ha−1 and 902 USD·ha−1) compared to when only the turbo coulter blade (2.38 Mg·ha−1 and 680 USD·ha−1) or no residue handling unit (1.69 Mg·ha−1 and 482 USD·ha−1) was used.

FACTORS INFLUENCING HONEY MARKETING IN CASE OF GIMBO WOREDA; KAFA ZONE

This study was aimed to analyze factors influencing honey marketing efficiency in case of Gimbo woreda; kafa zone with the specific objectives of examining the factors influencing honey marketing efficiency and assessing the level of marketing channels efficiency. In order to attain these objectives the researcher used primary and secondary data by using structured questionnaire to collect data from a sample of 120 and marketing middleman’s from six rural honey producing kebeles by using judgmental sampling techniques. The analysis of marketing efficiency was made by using marketing margin analysis. The assessment of marketing channels of honey show that there are four marketing participants; these include honey producers, retailers, wholesalers and consumers. Three marketing channels were identified in the study area. First channel involved selling of honey directly from producers to consumers; second channel involved selling honey from producers to retailers to consumers and third channel is Producer – Retailer – Wholesaler – consumers. The results from gross Margin analysis result reveal that beekeepers earned on average birr 1304.892 per hive as a Gross income from the sales of 15.781kg of honey on average. Based on the findings this research recommended policy remedies in order to improve honey marketing efficiency by facilitating reliable market outlet for the beekeeper, establishing marketing organizations (cooperatives) to allow farmers to sell their products at competitive product price. The findings suggests that, effective market service has to be established to provide accurate and timely market information to farmers and traders on current honey demand and prices at national and regional levels. Emphasis should be given to improve producers and marketing middleman’s capacity, through offering credit and other services to improve in the marketing of honey.

Economics of Banana Production in Solapur District of Maharashtra, India

The study analyses the resource-use efficiency of banana cultivation in relation with per ha return and cost based on the information of 90 sample farmers of Solapur district, Maharashtra in 2018-19. Findings show that production level was 563.11q/ha on an aggregate level. The estimated cost of cultivation was Rs.324671.04/ha. The per hectare inputs utilized for banana at overall level were 118.58 human days, 22.67 tonnes manures, 399.60 kg N, 126.11 kg P, 720.29 kg K. Average gross income was Rs.627708.57. The gross income received in size group small, medium and large was Rs. 609142.70, Rs. 614926.70 and Rs.659056.30, respectively. The benefit-cost ratio was 1.93 at the overall level indicating highly prosperous crop. This ratio is the highest (2.06) for large size farms. Thus, the crop was found to be economically viable. The results of Cobb-Douglas production function howed that seed, manures, potassium fertilizer and irrigation had positive and significant influence on the yield of banana. The magnitude of coefficient of multiple determination (R2) was 0.92. Value of the ratio of MVP/Px was found greater than unity in case of seed, manures and irrigation indicated the underutilization of these resources. Quantity of per hectare produce marketed was maximum (99.09 per cent) for large size group and minimum in (98.88 per cent) for small size group i.e. there is no significant differences as marketing system was similar.

Studies on Progesterone Concentration and Fertility Response in Postpartum Subestrus Buffaloes during Breeding and Low Breeding Seasons

Background: The dairy and livestock sector plays a very important role in national economy of India by contributing close to one third of gross income of rural households and nearly half of gross income in case of those without land. Subestrus is the most prevalent, frustrating and challenging problem encountered in postpartum buffaloes. Postpartum subestrus is one of the most prevalent, frustrating and challenging reproductive problem encountered in rural resulting into prolonged inter-calving period, reduced milk production and thus greatly affecting the economy of our farming community. Methods: The present study was carried out on Graded Murrah buffaloes during the period from September 2017 to August 2019 (includes breeding and low breeding season) which were maintained at farm and field. Treatment of sub-estrus lactating graded Murrah buffaloes (Bubalus bubalis) using Double PGF2 α (DPG) and Presynch-Ovsynch (POVS) their influence on fertility in farm and field condition during breeding and low breeding season was studied. Total cholesterol and progesterone concentration was recorded during different days/period of protocols. Further, overall per cent conception and pregnancy rates were recorded and compared between two protocols. Result: Progesterone levels increased significantly on day 21 post AI in pregnant buffaloes, whereas decreased significantly in non-pregnant buffaloes both in farm and field during breeding and low breeding season. The overall per cent conception and pregnancy rates were higher in POVS group than DPG group at both farm and field as well as during breeding and low breeding seasons.

GROSS INCOME MULTIPLIER AS A FAIRNESS INDICATOR OF TRANSACTION VALUE ON TRANSFER OF RIGHTS ON LAND AND BUILDING IN SOUTH TANGERANG

As the government of Indonesia targets income tax to contribute 50,1% of the overall tax revenue target in Indonesia, the Directorate General of Taxes (DGT) is compelled to maximize the excavation of tax potential. Among others, excavation of income tax potential may apply for income tax upon the transfer of rights on land and/or building. For this final income tax, tax extraction is performed by evaluating the transfer transaction value stated in the Land Deed Officer Monthly Report which should be based on the value received or obtained by the seller based on market price. Unfortunately, there is no means to ensure that the value stated by taxpayer is the actual transaction value. Also, since data on property in Indonesia is not publicly available, the real value of the transfer remains elusive. Therefore, Tax Office requires a method or technique to determine whether the stated value is a reasonable and compliant one. This research aims to examine the feasibility of Gross Income Multiplier to determine the fairness indication of transaction value stated by the taxpayer in the transfer of rights on land and/or building. By understanding the fairness of the stated value as reported in the Land Deed Officer monthly report, DGT is expected to accurately determine the fair transaction value.

Resource Use Efficiency and Economics of Garlic Cultivation in Saurashtra Region of Gujarat, India

The present investigation was undertaken with a view to study the cost & returns and resource use efficiency of garlic in Saurashtra region of Gujarat as it has the largest share in garlic cultivation with a random sample of 128 respondents. The results indicated that the average total cost of cultivation per hectare of garlic farms was Rs. 134523 which was the highest on large farms and the lowest on marginal farms. On an average, Cost-A (paid out cost) formed 68.23 percent of total cost, while Cost-B accounted for 84.75 percent of total cost. The average yield of garlic per hectare was 77.79 quintal on sample farms which gave Rs. 149960, Rs. 58177, Rs. 35950 and Rs. 49898 as gross income, farm business income, family labour income and farm investment income, respectively to selected garlic growers. The average cost of production (Cost-C2) was Rs. 1729.34 per quintal which was the highest on small farms, followed by large, marginal and medium category of farms. The variables of manures & cakes, human labour and fertilizers found to have significant influence on the gross income. The sum of the elasticity’s was less than one indicating diminishing returns to scale. The ratio of MVP to factor cost in case of all farms found to be greater than one for manures & cakes, human labour and seed indicating that still there exists a scope for higher utilization of these inputs in order to increase the gross income. There is need to put more efforts to train the farmers regarding the use of pest and disease resistant varieties and creating awareness among the farmers regarding the efficient utilization of underutilized resources are some of the suggestions emerge from the study.

A Living Income for Cocoa Producers in Côte d'Ivoire and Ghana?

It is often claimed that cocoa producers are poor, but the extent of their poverty is rarely defined. We analyzed six data sets derived from household questionnaires of 385–88,896 cocoa producers in Côte d'Ivoire and Ghana. Across all data sets, many households (30–58%) earn a gross income below the World Bank extreme poverty line and the majority (73–90%) do not earn a Living Income. Households with less income per person per day generally achieve lower cocoa yields, consist of more household members, have a smaller land size available, and rely more on cocoa income than households with higher incomes. When comparing the effects of increasing prices and yields on gross income, yield increases lead to larger benefits especially for the poorest households. Doubling the cocoa price would leave 15–25% of households with a gross income below the extreme poverty line and 53–65% below the Living Income benchmark. At yields of 600 kg/ha, against current yields around 300 kg/ha, these percentages are reduced to 7–11 and 48–62%, respectively, while at yields of 1,500 kg/ha only 1–2% of households remain below the extreme poverty line and 13–20% below the Living Income benchmark. If we assume that the production costs of achieving a yield of 1,500 kg/ha are 30% of revenue, still only 2–4% of households earn a net income below the extreme poverty line and 25–32% below the Living Income benchmark. Whilst sustainable intensification of cocoa production is undoubtedly a strong approach to increase cocoa yields and farmer incomes, achieving this does not come without pitfalls. The poorer households face multiple barriers to invest in cocoa production. A better understanding of cocoa producing households and the resources available to them, as well as the opportunity for alternative income generation, is required to tailor options to increase their income. The utility and interpretability of future household surveys would be drastically improved if definitions and variables addressed were approached in a standardized way.

INCOME TAX: GROSS INCOME – CAPITAL VERSUS REVENUE, PROFIT-MAKING SCHEME OR FIXED/FLOATING-CAPITAL TEST?

The question of whether a receipt or accrual is of a capital nature or not has vexed the courts, legal minds and tax advisors for years. Simplifying or limiting the tests would provide greater certainty. According to some writers, the case of CIR v Pick ’n PayEmployee Share Purchase Trust (1992 4 SA 39 (A), 54 SATC 271, hereinafter “Pick ’n Pay”) seems to have finally limited the test incapital/revenue cases to the “profit-making scheme” test. However, in subsequent cases there is no suggestion that the scheme ofprofit-making test is the sole test. In Berea Park Avenue Properties (Pty) Ltd v CIR (1995 2 SA 11, 57 SATC 167) it is clear that the Appellate Division (as it then was) considered a profit-making scheme and trading stock in one breath, so to speak. In SARS v Knuth and Industrial Mouldings (Pty) Ltd (1999 62 SATC 65), a case heard in the Eastern Cape Provincial Division of the High Court dealt with the proceeds of the sale of shares. The case was concerned with the floating versus fixed-capital test, and Leach J opined (72) that the distinction“is often referred to in tax cases and can now be regarded as entrenched in our law”. Leach J referred to Pick ’n Pay, but only to the extent that sound commercial and good sense should prevail in selecting the tests applicable. It was held in Pick ’n Pay that if there is no trading then there can be no floating capital. The trading stock definition was not considered in the majority judgment. The profit-making scheme test is only one way of establishing that an asset is trading stock. An asset acquired for the purpose of sale is tradingstock and the proceeds are gross income. That should, it is submitted, be the basis on which capital/revenue cases are decided. The scheme of the profit-making test is but one method of establishing intention at acquisition. It is submitted that the intention to make a profit, inherent in the concept of a profit-making scheme, is not essential to establish trading. “Gross income” is receipts and accruals, not profits. The majority judgment in this case is, it is submitted, flawed in that it did not consider this reality. For years the courts have vacillated between the “floating capital/fixed capital” and “profit-making scheme” tests to establish whether the proceeds of the disposal of an asset is of a capital or revenue nature for the purpose of establishing gross income as defined in the Income Tax Act 58 of 1962. Pick ’n Pay seems to have finally limited the test of whether proceeds are of a capital or revenue nature to the “profit-making scheme” test. This note questions that submission by examining the concepts and application of the two tests, trading stock, Pick ’n Pay and subsequent capital/revenue cases.