Template-Type: ReDIF-Article 1.0 Author-Name: Katerina BOUKALOVA Author-Workplace-Name: Czech University of Life Sciences Prague, Prague, Czech Republic Author-Name: Alena KOLAROVA Author-Workplace-Name: Czech University of Life Sciences Prague, Prague, Czech Republic Author-Name: Michal LOSTAK Author-Workplace-Name: Czech University of Life Sciences Prague, Prague, Czech Republic Title: Tracing shift in Czech rural development paradigm (Reflections of Local Action Groups in the media) Abstract: Local Action Groups (LAG) as actors in the EU rural development policy reflect the endogenous paradigm. They utilize the cooperation of their members and social networks to achieve the goals defined in their strategies developed upon the EU regulations on rural development. The paper demonstrates how the printed Czech media reflect the activities of LAGs. Such research gives a background to answer the question if the references to LAGs in the Czech Republic highlight the paradigmatic shift from the material factors towards the endogenous or hybrid resources embedded in using the intangible factors for development. The research consists in the quantitative content analysis of 498 articles about Czech local action groups. The analysis indicates that paradigmatic shift is only at the beginning. LAGs activities are still reported to be embedded in using the material factors (exogenous approach) instead of reporting and accounting the endogenous resources composed of both material and non-material factors of rural development. Keywords: content analysis, endogenous rural development, LEADER approach Journal: Agricultural Economics Pages: 149-159 Volume: 62 Issue: 4 Year: 2016 DOI: 10.17221/102/2015-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/102/2015-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-201604-0001.txt Handle: RePEc:caa:jnlage:v:62:y:2016:i:4:id:102-2015-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: Saverio BOZZOLAN Author-Workplace-Name: Accounting, Department of Business and Management, LUISS University, Rome, Italy Author-Name: Enrico LAGHI Author-Workplace-Name: Accounting and Business Administration, Department of Law and Economics of Productive Activities - DEAP, University of Rome, Rome, Italy Author-Name: Marco MATTEI Author-Workplace-Name: Accounting and Business Administration, Department of Law and Economics of Productive Activities - DEAP, University of Rome, Rome, Italy Title: Amendments to the IAS 41 and IAS 16 - implications for accounting of bearer plants Abstract: Under the IAS-IFRS standards, agricultural activity is accounted for using a fair value model. In 2014, the IASB amended the accounting treatment for bearer plants with the aim to address some concerns that have emerged since the application of the IAS 41. The amendments require that bearer plants be accounted for like property, plant and equipment (IAS 16). In the paper, there are analysed the aspects introduced by these amendments, moving from the IASB project. In particular, the reasons that led to these amendments are explained and it is explored whether all the concerns previously identified by accounting scholars and practitioners have been addressed. Moreover, there are identified some possible obstacles to the practical application of the amendments to the IAS 41. Keywords: agriculture accounting, agriculture produce, biological assets, IAS-IFRS Journal: Agricultural Economics Pages: 160-166 Volume: 62 Issue: 4 Year: 2016 DOI: 10.17221/48/2015-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/48/2015-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-201604-0002.txt Handle: RePEc:caa:jnlage:v:62:y:2016:i:4:id:48-2015-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: Agnieszka POCZTA-WAJDA Author-Workplace-Name: Department of Macro and Agricultural Economics, Poznan University of Economics, Poznan, Poland Author-Name: Joanna POCZTA Author-Workplace-Name: Department of Cultural Foundations of Tourism, University School of Physical Education in Poznan, Poznan, Poland Title: The role of natural conditions in qualified agritourism - case of Poland Abstract: The article investigates the role of natural conditions in the development of the qualified form of rural tourism, which the authors define as qualified agritourism. The research hypothesis assumes that rural space, which is characterized by high natural conditions, complemented in sporting infrastructure, can support the development of qualified agritourism. The empirical survey examines the relationship between the sightseeing and natural conditions and the conditions for physical recreation occurring on agritourism farms in Poland. Further, the findings suggest that, in the opinion of the hosts and guests of agritourism farms, undertaking of physical recreational activity and its intensity are influenced by the favourable sightseeing and natural conditions, the number of offered forms of physical recreation and the availability of sports equipment. Keywords: active tourism, natural resources, modified Paffenberger's index, physical recreation, rural areas Journal: Agricultural Economics Pages: 167-180 Volume: 62 Issue: 4 Year: 2016 DOI: 10.17221/97/2015-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/97/2015-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-201604-0003.txt Handle: RePEc:caa:jnlage:v:62:y:2016:i:4:id:97-2015-AGRICECON Template-Type: ReDIF-Article 1.0 Author-Name: Rudra Bahadur SHRESTHA Author-Workplace-Name: National Pingtung University of Science and Technology, Pingtung, Taiwan Author-Name: Wen-Chi HUANG Author-Workplace-Name: National Pingtung University of Science and Technology, Pingtung, Taiwan Author-Name: Shriniwas GAUTAM Author-Workplace-Name: AVRDC World Vegetable Center, East and South East Asia, Bangkok, Thailand Author-Name: Thomas Gordon JOHNSON Author-Workplace-Name: University of Missouri Columbia, Columbia, USA Title: Efficiency of small scale vegetable farms: policy implications for the rural poverty reduction in Nepal Abstract: Poverty and hunger reduction are intertwined challenges and enduring issues in the world, particularly in developing countries. Improvement in the efficiency in vegetable farming helps the farmers increase the per capita income, reduce poverty and eventually improve the livelihood of smallholder farmers. This paper evaluates economic efficiency of vegetable farms in Nepal using a non-parametric data envelopment analysis (DEA) approach. The results show evidence to suggest that vegetable farms in Nepal have a considerable potential for improving the vegetable production efficiency with a greater access to improved seed, agricultural credit, and training and extension services. Some policies options with regard to the vegetable production technology, and support services for farmers in general and women farmers in particular, are suggested to increase the farm efficiency. While some of these support services are currently available, we suggest that a more focus be given to creating the improved market access, to the women focused extension, and to training packages for the sustainable production. These support services can lead to increases in the farm income and to reduce poverty. Keywords: DEA, improve efficiency, vegetable production, women participation Journal: Agricultural Economics Pages: 181-195 Volume: 62 Issue: 4 Year: 2016 DOI: 10.17221/81/2015-AGRICECON File-URL: http://agricecon.agriculturejournals.cz/doi/10.17221/81/2015-AGRICECON.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/age-201604-0004.txt Handle: RePEc:caa:jnlage:v:62:y:2016:i:4:id:81-2015-AGRICECON