Does the accessibility of a farmer predict the delivery of extension services? Evidence from Rwanda

To determine whether a farmer’s accessibility predicts the delivery of extension services, this study used banana Xanthomonas wilt (BXW) disease-management advisory as a typical case with which to collect extension-delivery information from 690 farmers, distinguished by their respective accessibility. Cost–distance analysis was applied to define each farmer’s accessibility. The results revealed that a farmer’s accessibility does not predict extension delivery to that farmer in all forms of the examined extension parameters. Significant factors contributing to the delivery of extension services included BXW incidence and membership in Twigire Muhinzi groups. Given the results of this paper, I argue that the nature of the advisory and the type of farmers’ networks are more predictive factors than physical proximity. The findings of this study support the argument that the group-based extension approach is more effective; therefore, the Twigire Muhinzi initiative is recommended as a suitable model for delivering agricultural advisory services. The absence of a significant association between extension delivery and distance (accessibility) suggests that extension agents do not follow the first-reached, first-served rule but instead follow the problem-solving-based approach.

Green Room Circuit at Paulo VI Campus in Maranhao State University, Brazil

The implementation of the Environmental Management Advisory at Maranhão State University, in 2015, promoted environmental education actions as a continuous in the institution, and coordinated by the Environmental Management System of the advisory. The approval on the call for the creation of Green Rooms, by the Ministry of Environment, became this university qualified in 2018 to have a Green Room in its space, constituting a space for environmental interactions. Thus, the objective was to discuss the actions developed in 2018. Having a Circuit format, the Green Room of this academy (Green Room Circuit at Paulo VI Campus), in the year in question, four visits were made, with activities scheduled in the Fishery and Aquatic Ecology laboratories, Zoology laboratory, Botanical Collection (Rosa Mochel), Agroecological Trail and seedling workshops. Totalizing 109 participants, 33% were from the capital and 67% from the metropolitan region of Sao Luis and other municipalities of Maranhão state, northeast of Brazil. Therefore, the Green Room Circuit of Paulo VI Campus was faced as a potentializer and dynamizer, for the development of actions that contribute to a sustainable awareness among its participants.

MÚLT-JELEN-JÖVŐ a hazai mezőgazdasági talajvizsgálatokban

The purpose of the present paper is Authors aim was to deliver a compilation of to summarize the Hungarian soil analysies methods and theas well as to present the advisory system for nutrient management advisory system. Both of them are based on several decades of work. We need to should learn from these past experiences of reasonable and good agricultural practices. We can only apply the present and future results of soil science and find out what direction should we develop, if we were aware of the results of the past and we calculate with their governing effects. The majority of our recent methods are based on historical researches and the present current statesituation of our field of scientific fieldce can only be judged and developed further if we knew the former history of the methodological findings. The recent Hungarian soil analysis system provides useful results that can be used very well today, however, the adaptation of the new international methods , learned from the follow-up of the international trends can might provide open new perspectives in for the Hungarian laboratory analyses methodology. TThe subject is extremely timely because there are hea never- met demand for cost and time effective, environmentally friendly soil analysis methods underpin how actual and hot the topic is. nowadays.

The revenue persistence of US accounting firms: impacts of SOX and financial crisis

Purpose Typical accounting firms offer three types of accounting services to their clients: accounting and auditing (AA), tax (TAX) and management advisory services (MAS). Each accounting service has a different revenue persistence. Moreover, revenue persistence is affected by exogenous events such as new regulations (e.g. Sarbanes-Oxley Act [SOX] in 2002) and market conditions (e.g. the financial crisis of 2008). This paper aims to examine the revenue persistence of accounting services and how it is affected by SOX and the financial crisis. Design/methodology/approach Using 742 firm-year observations from 100 of the largest US accounting firms from 1999 to 2015, this paper examines whether revenue from AA, TAX and MAS has different degrees of persistence and how SOX and the financial crisis in 2008 change the revenue persistence of each accounting service. Findings This paper finds that MAS generates more persistent revenue than AA and TAX. SOX enhances the revenue persistence of MAS. The financial crisis makes revenue from AA less persistent than during the pre-financial crisis period. Originality/value This paper contributes to the understanding of the revenue persistence of accounting services and the impact of exogenous events such as SOX and the financial crisis of 2008.

Treatment strategies for bad loans to microfinancial institutions: evidence from Kendari, Indonesia

The purpose of the research is to find the right strategic formula to resolve bad loans suitable to environment and characteristics of micro-financial institutions and their consumers. It applies qualitative approach by means of interactive method put forward by Milles and Huberman (2009) as analysis method. Data are obtained from indepth interview with superordinates, staff and consumers of microfinance institutions in Kendari city. A microcredit institution “Harum” needs several strategis to handle bad loans. It includes: institutional reinforcement (improvement in service procedure, increase in human resources’ skill, more branch offices, more new recuitments, the involvement of sub-district government, the use of information system), reinforcement of consumers’ capacity (tight selection process, counseling of business management, advisory service, and special relationship). The research results serve as solutions to microfinancial institutions in handling bad loans, from which development and sustainability can be assured. Consumers might make use of this information to develop their business. They also might serve as references for regional government in making the right policy for the development of micofinancial institutions and small business empowerment. This is the first study exploring formulation of strategy for microfinancial institutions in handling bad loans. The research explores internal and external aspects of microfinancial institution, with holistic view of the right policy in terms of institutions and consumers.

Effect Of Changes In The Korean Accounting Environment On The Productivity Of Accounting Firms

To investigate how changes in the accounting environment in Korea affect firm productivity, this study analyzes productivity by firm size and labor type from 2000 to 2014, using a Cobb–Douglas production function. We find that (1) the greater the management advisory (tax) revenue, the greater the total revenue in large (small) accounting firms; and (2) marginal revenue is greatest for partners, followed by certified public accountants and general employees. In particular, partners’ contribution to large accounting firms improved after 2007, whereas general employees made a significant positive contribution to total revenue before 2007.

Participatory Multi-Stakeholder Platforms in Disaster Management in South Africa

South Africa is a country that is prone to droughts, earthquakes and other disasters. In this environment, non-governmental stakeholders often provide a substantial part of the relief in affected areas. Non-governmental stakeholders have the experience needed to address the various disaster management challenges currently facing South Africa. This is especially true in the context of local disasters. Therefore an attempt is made in this report to investigate the relevant legal framework, which allows for the formalization of the involvement of non-governmental stakeholders in official disaster management activities in South Africa. Parts of the basic disaster management legislation, i.e. the Disaster Management Act no. 57/2002, contain definitions and requirements for the establishment of the relevant multi-stakeholder crisis management platforms, i.e. the “disaster management advisory forums.” This legislation is analysed in relation to the Hyogo Framework for Action and the Sendai Framework for Disaster Risk Reduction. Disaster management systems from two cities in the Western Cape Province of South Africa, i.e. Knysna and Cape Town, were identified as models for the potential practical execution of these multi-stakeholder platforms at the local government level. Importance of additional aspects of the legal framework, e.g. the role of traditional leaders, are also outlined.

Integrating Regional Management Needs into a Mid-Atlantic Shorelines Research Project

We provide an example of how one estuarine research project engaged regional managers to help guide the research towards the needs of managers and policymakers dealing with shoreline management in the Mid-Atlantic region of the USA. Elements of the approach that contributed to success included a well-targeted initial request for proposals, a review process that included management input both as a review criterion and on the review panel, a careful process in choosing advisory members at the appropriate level in the agencies, regular opportunities for interactions between the management advisory group and the science team, and active involvement of a program manager as liaison throughout the life of the project. Engagement of a management advisory group changed some of the scientific approaches, helped to communicate results, and formed a foundation for incorporation into regional management and initiatives.