Search results for: household accounting
1363 A Review of Travel Data Collection Methods
Authors: Muhammad Awais Shafique, Eiji Hato
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Household trip data is of crucial importance for managing present transportation infrastructure as well as to plan and design future facilities. It also provides basis for new policies implemented under Transportation Demand Management. The methods used for household trip data collection have changed with passage of time, starting with the conventional face-to-face interviews or paper-and-pencil interviews and reaching to the recent approach of employing smartphones. This study summarizes the step-wise evolution in the travel data collection methods. It provides a comprehensive review of the topic, for readers interested to know the changing trends in the data collection field.Keywords: computer, smartphone, telephone, travel survey
Procedia PDF Downloads 3171362 Analysis of the Impact and Effectiveness of Government Funded Small-Scale Biogas Projects in Giyani Municipality, Limpopo
Authors: Lindiwe Ngcobo
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The aim of the study is to describe and understand the benefits and costs of having biogas digesters at both household and society level. On a household level, the purpose is to understand how rural households benefit from the biogas digesters, for example, by converting animal and human waste through biogas digesters, and at what costs the benefits are realized. At a societal level, the purpose is to understand the costs and benefits of biogas digesters relative to the situation of rural communities who do not have flush toilets and have no appropriate waste disposal services while they incur electricity costs. Multiple regression analysis was used to determine the effect of biogas digesters on electricity availability and waste management. The results showed that beneficiaries spent less on electricity using household waste, and also waste disposal costs were eliminated from household expenses. A move to biogas energy production can be beneficial to rural households. It is economically and environmentally friendly. Small-scale farmers need to be introduced to agricultural innovations that can assist them in producing nutritious crops at a low cost. This can be a good opportunity to start an agribusiness that focuses on organic crops. Extensions and training institutions have to play a part in supporting households to develop entrepreneurial skills. Cost-benefit analysis showed that the benefits of biogas exceed the costs of the biogas projects. This implies that this technology should be promoted in rural households. Government financial incentives must be put in place to motivate a generation of organic Agri-prenuers.Keywords: Agri-prenuers, biogas digester, biogas energy, disposal costs
Procedia PDF Downloads 1391361 Home-based Production of the Southern Dialect Dong Minority Women in Rural Hunan, China
Authors: Sze Wai Veera Fung, Peter W. Ferretto
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Since the economic reform in 1980s, many men and women of the southern dialect Dong minority have migrated to coastal cities for employment. Responding to the outgoing providers of the families, women, especially those at the middle age, resort to the informal home-based services and goods production for income generation. Homework, therefore, becomes a key economic strategy in supporting the household expenses in rural China, where formal employment is often inadequate for local women. This paper seeks to examine the intersection between gender and household strategy in the broader economic context of rural China. Based on the interviews and site survey in Tongdao Dong Autonomous County, the study analyses the variety of the home-based production activities, the experience of women in the production process, and the impact on familial relation and gender division of labor at home. The objective of this research is to advance the understanding of the informal economic landscape in the contemporary rural China, through which an alternative and possibly a more appropriate mode of development can be investigated.Keywords: gender relation, home-based production, household strategy, informal economy, rural China, dong minority
Procedia PDF Downloads 1351360 Qualitative and Quantitative Case Study Research Method on Social Science: Accounting Perspective
Authors: Bubaker F. Shareia
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The main aim of this paper is to set the parameters within which the study is to be conducted, specifically justifying the use of qualitative research, informed by theory. This paper argues that the social world is subjective in nature and may be accessed through the interpretive approach provided by the people involved in the context of the study. The paper defines and distinguishes between qualitative and quantitative research methodologies, explores Burrell and Morgan's framework for social research, and presents the study's adopted methodology and methods, with the rationale for these choices.Keywords: accounting, methodologies, qualitative, quantitative research
Procedia PDF Downloads 2391359 Application of Host Factors as Biomarker in Early Diagnosis of Pulmonary Tuberculosis
Authors: Ambrish Tiwari, Sudhasini Panda, Archana Singh, Kalpana Luthra, S. K. Sharma
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Introduction: On the basis of available literature we know that various host factors play a role in outcome of Tuberculosis (TB) infection by modulating innate immunity. One such factor is Inducible Nitric Oxide Synthase enzyme (iNOS) which help in the production of Nitric Oxide (NO), an antimicrobial agent. Expression of iNOS is in control of various host factors in which Vitamin D along with its nuclear receptor Vitamin D receptor (VDR) is one of them. Vitamin D along with its receptor also produces cathelicidin (antimicrobicidal agent). With this background, we attempted to investigate the levels of Vitamin D and NO along with their associated molecules in tuberculosis patients and household contacts as compared to healthy controls and assess the implication of these findings in susceptibility to tuberculosis (TB). Study subjects and methods: 100 active TB patients, 75 household contacts, and 70 healthy controls were taken. VDR and iNOS mRNA levels were studied using real-time PCR. Serum VDR, cathelicidin, iNOS levels were measured using ELISA. Serum Vitamin D levels were measured in serum samples using chemiluminescence based immunoassay. NO was measured using colorimetry based kit. Results: VDR and iNOS mRNA levels were found to be lower in active TB group compared to household contacts and healthy controls (P=0.0001 and 0.005 respectively). The serum levels of Vitamin D were also found to be lower in active TB group as compared to healthy controls (P =0.001). Levels of cathelicidin and NO was higher in patient group as compared to other groups (p=0.01 and 0.5 respectively). However, the expression of VDR and iNOS and levels of vitamin D was significantly (P < 0.05) higher in household contacts compared to both active TB and healthy control groups. Inference: Higher levels of Vitamin D along with VDR and iNOS expression in household contacts as compared to patients suggest that vitamin D might have a protective role against TB which prevents activation of the disease. From our data, we can conclude that decreased vitamin D levels could be implicated in disease progression and we can use cathelicidin and NO as a biomarker for early diagnosis of pulmonary tuberculosis.Keywords: vitamin D, VDR, iNOS, tuberculosis
Procedia PDF Downloads 3061358 Gender Equity in Everyday Lives: A Case Study from New Delhi, India
Authors: Shrutika Lakshmi
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Gender inequality has been quite evident particularly in the third world economies in different domains like health, education, marriages and personal freedom. Women’s exercise to personal freedom is driven by their financial standing in third world social milieu. However, even after decades of attempt to achieve a socio-economic standing equal to men, their attempts have failed in registering success.This research has been conducted in the national capital of India New Delhi aiming to reflect upon the gendered relations in society on the category of employed women. This particular category of women have been chosen for the study in order to study the gender relations, subordination of such women in household despite having an economic standing of their own, etc. The methodology used for this study is semi-structured interview along with qualitative analysis. Moreover, with the help of direct interaction with these women, we get insight into the kind of gendered relations prevailing inside the household structure which have their roots in age old customs and stereotype of the social milieu. Most importantly, the highlight of the study remains on the point where the hierarchy remains in the subconscious of these women and they never forget their social standing. It has been interesting to note that how even after contributing to the family income successively, their position remains subjugated in front of their male counterparts and thus, they are not ‘free’ in the real sense of the term. Even after attaining an economically stable position, these women did not enjoy the same comfort and freedom of choice as their male counterparts do, this could be gauged from the fact that when asked about ‘time for one’s own self’ they had no sense of it. This is astonishing in today’s world where every individual works and strives for a better livelihood and quality existence. Such findings reflect upon the reality of our society where women are still subjugated and duty bound towards the household even after having the same economic stand as their male counterparts. The burden of household chores and responsibilities fall solely on the shoulders of a women despite being an employed women even in the present times. Cooperation comes primarily from female members of the household and not from males. And thus, we as a society are far away from gender equity. We still suffer from prejudices and stereotypes which prevent us from giving same respect to women which we keep reserved for the man. Given this scenario, it seems, gender equity is a distant goal which we will have to keep striving for even harder even after decades of feminist struggles all over the world.Keywords: employed women, subjugation in household, gender hierarchy, financial independence,
Procedia PDF Downloads 1601357 Microfinance and Women Empowerment in Bangladesh: Impact in Economic Dimension
Authors: Abm Mostafa, Rumbidzai Mukono, Peijie Wang
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Using 285 respondents from two microfinance institutions, this research aims to assess the impact of microfinance on women’s economic empowerment in Bangladesh. Empirical measures of economic empowerment used in this paper are underpinned by a bargaining theory of household. Questionnaire is used for data collection following purposive sampling. Descriptive statistics, chi-square test, Kruskal-Wallis test, binary, and ordinal logistic regressions are deployed for data analysis. The findings of this study show that around three quarters of respondents have increased household income. They have increased their savings overwhelmingly; nonetheless, many of them are found to have a very small amount of savings. Still, more than half of the respondents are reported to have increased their savings when it is checked against at least 500 BDT per month. On the contrary, the percentage of women is moderate in terms of increasing control over finances. Empirical findings demonstrate the evidence of a relationship between the amount of loan and women’s household income, their savings, and control over finances. Nonetheless, no relationship is found in women’s areas. This study infers that women’s access to financial resources is fundamental to empower them in economic dimension.Keywords: microfinance, women, economic, empowerment, Bangladesh
Procedia PDF Downloads 1351356 Accounting Management Information System for Convenient Shop in Bangkok Thailand
Authors: Anocha Rojanapanich
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The purpose of this research is to develop and design an accounting management information system for convenient shop in Bangkok Thailand. The study applied the System Development Life Cycle (SDLC) for development which began with study and analysis of current data, including the existing system. Then, the system was designed and developed to meet users’ requirements via the internet network by use of application software such as My SQL for database management, Product diversity, Apache HTTP Server for Web Server and PHP Hypertext Preprocessor for an interface between web server, database and users. The system was designed into two subsystems as the main system, or system for head office, and the branch system for branch shops. These consisted of three parts which are classified by user management as shop management, inventory management and Point of Sale (POS) management and importance of cost information for decision making also as well as.Keywords: accounting management information system, convenient shop, cost information for decision making system, development life cycle
Procedia PDF Downloads 4221355 Analysis on the Importance and Direction of Change in Residential Environment of Apartment with the Change of Population Structure
Authors: Jo, Eui Chang, Shin, Heekang, Mun, A. Young , Kim, Hong Kyu
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Regarding change on population and family structure in Korea after the 1980s, there has been a rapid change of low fertility, graying and increase of single household that cannot be found in any other parts of the world. With the result of total population residence by the National Statistical Office, Korea will hold 52,160,065 people in 2030 and reduction is predicted and from 2025 people above the age of 65 will take 20% of the total population, which means the entry of a super aging society. Also, average number in a family will be 2.71 in 2015 and decrease to 2.33 in 2035. On the other hand, proportion of single and two person household will be 53.7% in 2015 and it will increase up to 68.4% in 2035. Old population will increase greatly, single and two person household will take 2/3 of the total households. Delphi research was processed in 3 steps on 40 professionals about the importance and changing factors of residential environment of apartment followed by the change of population structure. For interior plan, space variety, variability, safety, convenient installation, eco-friendly installation, and IT installation were important factors for construction plan, plan on aged and single households, convenient installation, safety installation, eco-friendly installation for subdivision plan, education/child care facility, parks/gymnasium facility, community facility, and accessibility of transportation were predicted as important factors.Keywords: change of population structure, super-graying, change of residential environment of apartment, single household, interior plan, construction plan, subdivision plan, Delphi research
Procedia PDF Downloads 4431354 Issues of Accounting of Lease and Revenue according to International Financial Reporting Standards
Authors: Nadezhda Kvatashidze, Elena Kharabadze
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It is broadly known that lease is a flexible means of funding enterprises. Lease reduces the risk related to access and possession of assets, as well as obtainment of funding. Therefore, it is important to refine lease accounting. The lease accounting regulations under the applicable standard (International Accounting Standards 17) make concealment of liabilities possible. As a result, the information users get inaccurate and incomprehensive information and have to resort to an additional assessment of the off-balance sheet lease liabilities. In order to address the problem, the International Financial Reporting Standards Board decided to change the approach to lease accounting. With the deficiencies of the applicable standard taken into account, the new standard (IFRS 16 ‘Leases’) aims at supplying appropriate and fair lease-related information to the users. Save certain exclusions; the lessee is obliged to recognize all the lease agreements in its financial report. The approach was determined by the fact that under the lease agreement, rights and obligations arise by way of assets and liabilities. Immediately upon conclusion of the lease agreement, the lessee takes an asset into its disposal and assumes the obligation to effect the lease-related payments in order to meet the recognition criteria defined by the Conceptual Framework for Financial Reporting. The payments are to be entered into the financial report. The new lease accounting standard secures supply of quality and comparable information to the financial information users. The International Accounting Standards Board and the US Financial Accounting Standards Board jointly developed IFRS 15: ‘Revenue from Contracts with Customers’. The standard allows the establishment of detailed revenue recognition practical criteria such as identification of the performance obligations in the contract, determination of the transaction price and its components, especially price variable considerations and other important components, as well as passage of control over the asset to the customer. IFRS 15: ‘Revenue from Contracts with Customers’ is very similar to the relevant US standards and includes requirements more specific and consistent than those of the standards in place. The new standard is going to change the recognition terms and techniques in the industries, such as construction, telecommunications (mobile and cable networks), licensing (media, science, franchising), real property, software etc.Keywords: assessment of the lease assets and liabilities, contractual liability, division of contract, identification of contracts, contract price, lease identification, lease liabilities, off-balance sheet, transaction value
Procedia PDF Downloads 3221353 Reflection of Development of Production Relations in Museums: Case of Gobustan Museum
Authors: Fikrat Abdullayev, Narmin Huseynli
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Archaeology is a science that learns ancient people’s life and household on the basis of samples of material culture. The key research object of this science is artefacts, which are acquired during archaeological excavations. These artefacts can be seen in museums. Museums are the main institutions that give impressions of daily life and household of people in ancient times. Therefore, systematization, exhibition and presentation of archaeological items in museums should be adapted to trace the development of productive forces and its reflection on the household of people. In Gobustan museum which was commissioned in 2011, you can get information about the life and household, as well as religious beliefs, of people at all stages of history from the end of the Upper Palaeolith to the Middle Ages through archaeological items, rock inscriptions and modern technologies. The main idea of museum exposition is to give an idea to visitors about the environment, society and production relations during the Stone and Metal Age. Stimulation of development of production factors and production relationships of environmental factors that are influenced by natural forces can be easily seen through exhibits of Gobustan Museum. At the same time, creating of new ideological attributes in the changing society and the process of transforming people into a dominant position in a belief system can be seen in the substitution of motives of rock carvings in the chronological context. The historical and cultural essence of rock carvings in Gobustan Museum is demonstrated through modern technological means and traditional museum concepts. In addition, Gobustan Preserve is one of the rare places where visitors can directly contact with rock carvings.Keywords: Gobustan, rock art, museum, productive forces
Procedia PDF Downloads 5131352 MFCA: An Environmental Management Accounting Technique for Optimal Resource Efficiency in Production Processes
Authors: Omolola A. Tajelawi, Hari L. Garbharran
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Revenue leakages are one of the major challenges manufacturers face in production processes, as most of the input materials that should emanate as products from the lines are lost as waste. Rather than generating income from material input which is meant to end-up as products, losses are further incurred as costs in order to manage waste generated. In addition, due to the lack of a clear view of the flow of resources on the lines from input to output stage, acquiring information on the true cost of waste generated have become a challenge. This has therefore given birth to the conceptualization and implementation of waste minimization strategies by several manufacturing industries. This paper reviews the principles and applications of three environmental management accounting tools namely Activity-based Costing (ABC), Life-Cycle Assessment (LCA) and Material Flow Cost Accounting (MFCA) in the manufacturing industry and their effectiveness in curbing revenue leakages. The paper unveils the strengths and limitations of each of the tools; beaming a searchlight on the tool that could allow for optimal resource utilization, transparency in production process as well as improved cost efficiency. Findings from this review reveal that MFCA may offer superior advantages with regards to the provision of more detailed information (both in physical and monetary terms) on the flow of material inputs throughout the production process compared to the other environmental accounting tools. This paper therefore makes a case for the adoption of MFCA as a viable technique for the identification and reduction of waste in production processes, and also for effective decision making by production managers, financial advisors and other relevant stakeholders.Keywords: MFCA, environmental management accounting, resource efficiency, waste reduction, revenue losses
Procedia PDF Downloads 3381351 Impact of Ethiopia's Productive Safety Net Program on Household Dietary Diversity and Child Nutrition in Rural Ethiopia
Authors: Tagel Gebrehiwot, Carolina Castilla
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Food insecurity and child malnutrition are among the most critical issues in Ethiopia. Accordingly, different reform programs have been carried to improve household food security. The Food Security Program (FSP) (among others) was introduced to combat the persistent food insecurity problem in the country. The FSP combines a safety net component called the Productive Safety Net Program (PSNP) started in 2005. The goal of PSNP is to offer multi-annual transfers, such as food, cash or a combination of both to chronically food insecure households to break the cycle of food aid. Food or cash transfers are the main elements of PSNP. The case for cash transfers builds on the Sen’s analysis of ‘entitlement to food’, where he argues that restoring access to food by improving demand is a more effective and sustainable response to food insecurity than food aid. Cash-based schemes offer a greater choice of use of the transfer and can allow a greater diversity of food choice. It has been proven that dietary diversity is positively associated with the key pillars of food security. Thus, dietary diversity is considered as a measure of household’s capacity to access a variety of food groups. Studies of dietary diversity among Ethiopian rural households are somewhat rare and there is still a dearth of evidence on the impact of PSNP on household dietary diversity. In this paper, we examine the impact of the Ethiopia’s PSNP on household dietary diversity and child nutrition using panel household surveys. We employed different methodologies for identification. We exploit the exogenous increase in kebeles’ PSNP budget to identify the effect of the change in the amount of money households received in transfers between 2012 and 2014 on the change in dietary diversity. We use three different approaches to identify this effect: two-stage least squares, reduced form IV, and generalized propensity score matching using a continuous treatment. The results indicate the increase in PSNP transfers between 2012 and 2014 had no effect on household dietary diversity. Estimates for different household dietary indicators reveal that the effect of the change in the cash transfer received by the household is statistically and economically insignificant. This finding is robust to different identification strategies and the inclusion of control variables that determine eligibility to become a PSNP beneficiary. To identify the effect of PSNP participation on children height-for-age and stunting we use a difference-in-difference approach. We use children between 2 and 5 in 2012 as a baseline because by then they have achieved long-term failure to grow. The treatment group comprises children ages 2 to 5 in 2014 in PSNP participant households. While changes in height-for-age take time, two years of additional transfers among children who were not born or under the age of 2-3 in 2012 have the potential to make a considerable impact on reducing the prevalence of stunting. The results indicate that participation in PSNP had no effect on child nutrition measured as height-for-age or probability of beings stunted, suggesting that PSNP should be designed in a more nutrition-sensitive way.Keywords: continuous treatment, dietary diversity, impact, nutrition security
Procedia PDF Downloads 3411350 Assessment of Non-Timber Forest Products from Community Managed Forest of Thenzawl Forest Division, Mizoram, Northeast India
Authors: K. Lalhmingsangi, U. K. Sahoo
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Non-Timber Forest Products represent one of the key sources of income and subsistence to the fringe communities living in rural areas. A study was conducted for the assessment of NTFP within the community forest of five villages under Thenzawl forest division. Participatory Rural Appraisal (PRA), questionnaire, field exercise, discussion and interview with the first hand NTFP exploiter and sellers was adopted for the field study. Fuel wood, medicinal plants, fodder, wild vegetables, fruits, broom grass, thatch grass, bamboo pole and cane species are the main NTFP harvested from the community forest. Among all the NTFPs, the highest percentage of household involvement was found in fuel wood, i.e. 53% of household and least in medicinal plants 5%. They harvest for their own consumption as well as for selling to the market to meet their needs. Edible food and fruits are sold to the market and it was estimated that 300 (Rs/hh/yr) was earned by each household through the selling of this NTFP from the community forest alone. No marketing channels are linked with fuelwood, medicinal plants and fodder since they harvest only for their own consumption.Keywords: community forest, subsistence, non-timber forest products, Thenzawl Forest Division
Procedia PDF Downloads 1561349 A Framework Factors Influencing Accounting Information Systems Adoption Success
Authors: Manirath Wongsim
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AIS plays an important role in business management, strategic and can provide assistance in all phases of decision making. Thus, many organisations needs to be seen as well adopting AIS, which is critical to a company in order to organise, manage and operate process in all sections. In order to implement AIS successfully, it is important to understand the underlying factors that influence the AIS adoption. Therefore, this research intends to study this perspective of factors influence and impact on AIS adoption’s success. The model has been designed to illustrate factors influences in AIS adoption. It also attempts to identify the critical success factors that organisations should focus on, to ensure the adoption on accounting process. This framework will be developed from case studies by collecting qualitative and quantitative data. Case study and survey methodology were adopted for this research. Case studies in two Thai- organisations were carried out. The results of the two main case studies suggested 9 factors that may have impact on in AIS adoption. Survey instrument was developed based on the findings from case studies. Two large-scale surveys were sent to selected members of Thailand Accountant, and Thailand Computer Society to further develop and test the research framework. The top three critical factors for ensuring AIS adoption were: top management commitment, steering committees, and Technical capability of AIS personnel. That is, it is now clear which factors impact in AIS adoption, and which of those factors are critical success factors for ensuring AIS adoption successesKeywords: accounting information system, accounting information systems adoption, and inflecting AIS adoption
Procedia PDF Downloads 4031348 Changes in Financial Reporting of Polish Entities Resulting from the Implementation of Directive 34/EU and Evaluation of the Changes by Accountants
Authors: Piotr Prewysz-Kwinto, Grazyna Voss
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In June 2013, the European Parliament and the Council adopted a directive on financial reporting (Directive 2013/34/EU). The main objective was to simplify the principles of the preparation of financial statements, including the principles of the presentation and disclosures of financial information by adapting reporting burdens to the type and size of an undertaking. Therefore, the Directive introduced a classification of all undertakings into five groups, i.e. micro, small, medium-sized, large and public-interest entities, and defined in detail the classification criteria. The principles of the preparation of financial statements and the presentation of financial information as well as applicable simplifications were defined for each group. The EU Member States had to implement the provisions of Directive 34 relating to accounting and financial reporting into domestic norms until January 1, 2016. In Poland, the provisions of Directive 34 were implemented into domestic accounting norms specified in the Polish Accounting Act on a gradual basis. On July 11, 2014, the Polish Parliament adopted an amendment to the Act, introducing the Directive's solutions for micro-undertakings and on July 23, 2015, for the remaining undertakings. The aim of this paper is to present Polish solutions relating to financial reporting after the implementation of Directive 34 and the results of the survey conducted among accountants regarding the evaluation of the implemented simplifications for micro and small undertakings.Keywords: accounting standards, financial reporting, financial statement, simplification
Procedia PDF Downloads 2831347 Household Food Insecurity and Associated Coping Strategies in Urban, Peri-Urban and Rural Settings: A Case of Morogoro and Iringa Towns, Tanzania
Authors: U. Tumaini, J. Msuya
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Food insecurity is a worrying challenge worldwide with sub-Saharan Africa including Tanzania being the most affected. Although factors that influence household food access security status and ways of coping with such factors have been examined, little has been reported on how these coping strategies vary along the urban-rural continuum especially in medium-sized towns. The purpose of this study was to identify food insecurity coping strategies employed by households and assess whether they are similar along the urban-rural continuum. The study was cross-sectional in design whereby a random sample of 279 households was interviewed using structured questionnaire. Data were analysed using Statistical Package for Social Sciences (SPSS) Version 20 software. It was revealed that the proportion of households relying on less preferred and quality foods, eating fewer meals per day, undertaking work for food or money, performing farm and off-farm activities, and selling fall back assets was higher in rural settings compared to urban and peri-urban areas. Similarly, more households in urban and peri-urban areas cope with food access insecurity by having strict food budgets compared to those in rural households (p ≤ 0.001). The study concludes that food insecurity coping strategies vary significantly from one spatial entity to another. It is thereby recommended that poor, particularly rural households should be supported to diversify their income-generating activities not only for food security purposes during times of food shortage but also as businesses aimed at increasing their household incomes.Keywords: food coping strategies, household food insecurity, medium-sized towns, urban-rural continuum
Procedia PDF Downloads 3301346 Non-Profit Organizations and the Future: Framework for the Preparation and Presentation of Annual Reports
Authors: Nadzira Yahaya, Saunah Zainon, Marshita Hashim, Ruhaya Atan
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Non-profit organizations (NPOs) in Malaysia are diverse in their origins, structures, objectives, and stakeholders. The largest category of NPOs is from charity and religious category while many other categories such as youth, professionals, women, education and mutual benefits either operate independently or controlled by governments. NPOs have stewardship obligations to their stakeholders and other users of their annual reports, including the public at large. The existing accounting practices without the proper framework of the preparation and presentation of annual reports resulted in a lack of uniformity in the preparation and presentation of NPOs annual reports. Furthermore, a lack of awareness of the applicability of accounting standards and the adoption of different bases of accounting resulted in the need for framework in the preparation and presentation of financial statements for true and fair view of the state of affairs and the operating result of the NPOs activities. This study presents the proposed framework for the preparation and presentation of NPOs annual reports to help the organizations provide high-quality reporting for them to be accountable for good stewardship.Keywords: annual reports, framework, NPOs, preparation and presentation
Procedia PDF Downloads 4471345 Plant Genetic Diversity in Home Gardens and Its Contribution to Household Economy in Western Part of Ethiopia
Authors: Bedilu Tafesse
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Home gardens are important social and cultural spaces where knowledge related to agricultural practice is transmitted and through which households may improve their income and livelihood. High levels of inter- and intra-specific plant genetic diversity are preserved in home gardens. Plant diversity is threatened by rapid and unplanned urbanization, which increases environmental problems such as heating, pollution, loss of habitats and ecosystem disruption. Tropical home gardens have played a significant role in conserving plant diversity while providing substantial benefits to households. This research aimed to understand the relationship between household characteristics and plant diversity in western Ethiopia home gardens and the contributions of plants to the household economy. Plant diversity and different uses of plants were studied in a random sample of 111 suburban home gardens in the Ilu Ababora, Jima and Wellega suburban area, western Ethiopia, based on complete garden inventories followed by household surveys on socio-economic status during 2012. A total of 261 species of plants were observed, of which 41% were ornamental plants, 36% food plants, and 22% medicinal plants. Of these 16% were sold commercially to produce income. Avocado, bananas, and other fruits produced in excess. Home gardens contributed the equivalent of 7% of total annual household income in terms of food and commercial sales. Multiple regression analysis showed that education, time spent in gardening, land for cultivation, household expenses, primary conservation practices, and uses of special techniques explained 56% of the total plant diversity. Food, medicinal and commercial plant species had significant positive relationships with time spent gardening and land area for gardening. Education and conservation practices significantly affected food and medicinal plant diversity. Special techniques used in gardening showed significant positive relations with ornamental and commercial plants. Reassessments in different suburban and urban home gardens and proper documentation using same methodology is essential to build a firm policy for enhancing plant diversity and related values to households and surroundings.Keywords: plant genetic diversity, urbanization, suburban home gardens, Ethiopia
Procedia PDF Downloads 3071344 The Food and Nutritional Effects of Smallholders’ Participation in Milk Value Chain in Ethiopia
Authors: Geday Elias, Montaigne Etienne, Padilla Martine, Tollossa Degefa
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Smallholder farmers’ participation in agricultural value chain identified as a pathway to get out of poverty trap in Ethiopia. The smallholder dairy activities have a huge potential in poverty reduction through enhancing income, achieving food and nutritional security in the country. However, much less is known about the effects of smallholder’s participation in milk value chain on household food security and nutrition. This paper therefore, aims at evaluating the effects of smallholders’ participation in milk value chain on household food security taking in to account the four pillars of food security measurements (availability, access, utilization and stability). Using a semi-structured interview, a cross sectional farm household data collected from a randomly selected sample of 333 households (170 in Amhara and 163 in Oromia regions).Binary logit and propensity score matching( PSM) models are employed to examine the mechanisms through which smallholder’s participation in the milk value chain affects household food security where crop production, per capita calorie intakes, diet diversity score, and food insecurity access scale are used to measure food availability, access, utilization and stability respectively. Our findings reveal from 333 households, only 34.5% of smallholder farmers are participated in the milk value chain. Limited access to inputs and services, limited access to inputs markets and high transaction costs are key constraints for smallholders’ limited access to the milk value chain. To estimate the true average participation effects of milk value chain for participated households, the outcome variables (food security) of farm households who participated in milk value chain are compared with the outcome variables if the farm households had not participated. The PSM analysis reveals smallholder’s participation in milk value chain has a significant positive effect on household income, food security and nutrition. Smallholder farmers who are participated in milk chain are better by 15 quintals crops production and 73 percent of per capita calorie intakes in food availability and access respectively than smallholder farmers who are not participated in the market. Similarly, the participated households are better in dietary quality by 112 percents than non-participated households. Finally, smallholders’ who are participated in milk value chain are better in reducing household vulnerability to food insecurity by an average of 130 percent than non participated households. The results also shows income earned from milk value chain participation contributed to reduce capital’s constraints of the participated households’ by higher farm income and total household income by 5164 ETB and 14265 ETB respectively. This study therefore, confirms the potential role of smallholders’ participation in food value chain to get out of poverty trap through improving rural household income, food security and nutrition. Therefore, identified the determinants of smallholder participation in milk value chain and the participation effects on food security in the study areas are worth considering as a positive knock for policymakers and development agents to tackle the poverty trap in the study area in particular and in the country in general.Keywords: effects, food security and nutrition, milk, participation, smallholders, value chain
Procedia PDF Downloads 3441343 Factors Contributing to Farmers’ Attitude Towards Climate Adaptation Farming Practices: A Farm Level Study in Bangladesh
Authors: Md Rezaul Karim, Farha Taznin
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The purpose of this study was to assess and describe the individual and household characteristics of farmers, to measure the attitude of farmers towards climate adaptation farming practices and to explore the individual and household factors contributing in predicting their attitude towards climate adaptation farming practices. Data were collected through personal interviews using a pre-tested interview schedule. The data collection was done at Biral Upazila under Dinajpur district in Bangladesh from 1st November to 15 December 2018. Besides descriptive statistical parameters, Pearson’s Product Moment Correlation Coefficient (r), multiple regression and step-wise multiple regression analysis were used for the statistical analysis. Findings indicated that the highest proportion (77.6 percent) of the farmers had moderately favorable attitudes, followed by only 11.2 percent with highly favorable attitudes and 11.2 percent with slightly favorable attitudes towards climate adaptation farming practices. According to the computed correlation coefficients (r), among the 10 selected factors, five of them, such as education of household head, farm size, annual household income, organizational participation, and information access by extension services, had a significant relationship with the attitude of farmers towards climate-smart practices. The step-wise multiple regression results showed that two characteristics as education of household head and information access by extension services, contributed 26.2% and 5.1%, respectively, in predicting farmers' attitudes towards climate adaptation farming practices. In addition, more than two-thirds of farmers cited their opinion to the problems in response to ‘price of vermi species is high and it is not easily available’ as 1st ranked problem, followed by ‘lack of information for innovative climate-smart technologies’. This study suggests that policy implications are necessary to promote extension education and information services and overcome the obstacles to climate adaptation farming practices. It further recommends that research study should be conducted in diverse contexts of nationally or globally.Keywords: factors, attitude, climate adaptation, farming practices, Bangladesh
Procedia PDF Downloads 911342 Investigating Income Diversification Strategies into Off-Farm Activities Among Rural Households in Ethiopia
Authors: Kibret Berhanu Getinet
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Off-farm income diversification by farm rural households has gained the attention of researchers and policymakers due to the fact that agriculture failed to meet the needs of people in developing countries like Ethiopia. The objective of this study was to investigate income diversification strategies into off-farm activities among rural households in Hawassa Zuria Woreda, Sidama National Regional State, Ethiopia. The study used primary and secondary data sources for the primary data collection questionnaire employed as a data collection instrument. A multistage sampling technique was used to collect data from a total of 197 sample households from four kebeles of the study area. Descriptive statistics, as well as econometrics methods of data analysis, were employed. The descriptive statistics result indicates that the majority of sample rural households (68.53 %) have engaged in off-farm income diversification activities while the remaining 31.47% of households did not participate in the diversification in the study area. The choice of participants among the strategies indicates that 6.60% of respondents participated in off-farm wage employment, 30.46% participated in off-farm self-employment, and about 31.47% of them participated in both off-farm wage employment. The study revealed that the share of off-farm income in total annual earnings of households was about 48.457%, and thus, the off-farm diversification significantly contributes to the rural household income. Moreover, binary and multinomial logistic regression models were employed to identify factors that affect the participation and the choices of the off-farm income diversification strategies, respectively. The binary logit model result indicated that agro-ecological zone, education status of the households, available technical skills of the household, household saving, total livestock owned by the households, access to electricity, road access and being married of household head were significant and positively affected the chance of diversification in off-farm activities while the on-farm income of households is negatively affected the chance of diversification. Similarly, the multinomial logistic regression model estimate revealed that agroecological zone, on-farm income, available technical skills, household savings, and access to electricity are positively related and significantly influenced the household’s choice of employment into off-farm wage employment. The off-farm self-employment diversification choice is significantly influenced by on-farm income, available technical skills, household savings, total livestock owned, and access to electricity. Moreover, the result showed that the factors that affect the choice of farm households to engage in both off-farm wage and self-employment are ecological zone, education status, on-farm income, available technical skills, household own saving, market access, total livestock owned, access to electricity and road access. Thus, due attention should be given to addressing the demographic, socio-economic, and institutional constraints to strengthen off-farm income diversification strategies to improve the income of rural households.Keywords: off-farm, incoem, diversification, logit model
Procedia PDF Downloads 601341 Biogas Production from Kitchen Waste for a Household Sustainability
Authors: Vuiswa Lucia Sethunya, Tonderayi Matambo, Diane Hildebrandt
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South African’s informal settlements produce tonnes of kitchen waste (KW) per year which is dumped into the landfill. These landfill sites are normally located in close proximity to the household of the poor communities; this is a problem in which the young children from those communities end up playing in these landfill sites which may result in some health hazards because of methane, carbon dioxide and sulphur gases which are produced. To reduce this large amount of organic materials being deposited into landfills and to provide a cleaner place for those within the community especially the children, an energy conversion process such as anaerobic digestion of the organic waste to produce biogas was implemented. In this study, the digestion of various kitchen waste was investigated in order to understand and develop a system that is suitable for household use to produce biogas for cooking. Three sets of waste of different nutritional compositions were digested as per acquired in the waste streams of a household at mesophilic temperature (35ᵒC). These sets of KW were co-digested with cow dung (CW) at different ratios to observe the microbial behaviour and the system’s stability in a laboratory scale system. The gas chromatography-flame ionization detector analyses have been performed to identify and quantify the presence of organic compounds in the liquid samples from co-digested and mono-digested food waste. Acetic acid, propionic acid, butyric acid and valeric acid are the fatty acids which were studied. Acetic acid (1.98 g/L), propionic acid (0.75 g/L) and butyric acid (2.16g/L) were the most prevailing fatty acids. The results obtained from organic acids analysis suggest that the KW can be an innovative substituent to animal manure for biogas production. The faster degradation period in which the microbes break down the organic compound to produce the fatty acids during the anaerobic process of KW also makes it a better feedstock during high energy demand periods. The C/N ratio analysis showed that from the three waste streams the first stream containing vegetables (55%), fruits (16%), meat (25%) and pap (4%) yielded more methane-based biogas of 317mL/g of volatile solids (VS) at C/N of 21.06. Generally, this shows that a household will require a heterogeneous composition of nutrient-based waste to be fed into the digester to acquire the best biogas yield to sustain a households cooking needs.Keywords: anaerobic digestion, biogas, kitchen waste, household
Procedia PDF Downloads 2011340 Technical Efficiency of Small-Scale Honey Producer in Ethiopia: A Stochastic Frontier Analysis
Authors: Kaleb Shiferaw, Berhanu Geberemedhin
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Ethiopian farmers have a long tradition of beekeeping and the country has huge potential for honey production. However traditional mode of production still dominates the sub sector which negatively affect the total production and productivity. A number of studies have been conducted to better understand the working honey production, however, none of them systematically investigate the extent of technical efficiency of the sub-sector. This paper uses Stochastic Frontier production model to quantifying the extent of technical efficiency and identify exogenous determinant of inefficiency. The result showed that consistent with other studies traditional practice dominate small scale honey production in Ethiopia. The finding also revealed that use of purchased inputs such as bee forage and other supplement is very limited among honey producers indicating that natural bee forage is the primary source of bee forage. The immediate consequence of all these is low production and productivity. The number of hives the household owns, whether the household used improved apiculture technologies, availability of natural forest which is the primary sources of nectar for bees and amount of land owned by the households were found to have a significant influence on the amount of honey produced by beekeeper. Our result further showed that the mean technical efficiency of honey producers is 0.79 implying that, on average honey producer produce 80 percent of the maximum output. The implication is that 20 percent of the potential output is lost due to technical inefficiency. Number of hives owned by a honey produces, distance to district town-a proxy to market access, household wealth, and whether the household head has a leadership role in the PA affect the technical efficiency of honey producers. The finding suggest that policies that aim to expand the use of improved hives is expected to increase the honey production at household level. The result also suggest that investment on rural infrastructure would be instrumental in improving technical efficiency of honey producer.Keywords: small-scale honey producer, Ethiopia, technical efficiency in apiculture, stochastic frontier analysis
Procedia PDF Downloads 2391339 Livestock Depredation by Large Predators: Patterns, Perceptions and Implications for Conservation and Livelihoods in Karakoram Mountain Ranges
Authors: Muhammad Zafar Khan, Babar Khan, Muhammad Saeed Awan, Farida Begum
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Livestock depredation has greater significance in pastoral societies like Himalaya-Karakoram-Hindu Kush mountain ranges. The dynamics of depredation by large predators (snow leopard and wolf) and its implications for conservation and livelihoods of local people was investigated by household surveys in Hushey valley of Central Karakoram National Park, Pakistan. We found that, during five years (2008-12) 90% of the households in the valley had lost their livestock to snow leopard and wolf, accounting for 4.3% of the total livestock holding per year. On average each household had to bear a loss of 0.8 livestock head per year, equivalent to Pak Rupees 9,853 (US$ 101), or 10% of the average annual cash income. Majority of the predation incidences occurred during late summer in alpine pastures, mostly at night when animals were not penned properly. The prey animals in most of the cases were females or young ones. Of the total predation incidences, 60% were attributed to snow leopard, 37% to wolf, while in 3% the predator was unknown. The fear of snow leopard is greater than that of wolf. As immediate response on predation, majority of the local people (64%, n=99) preferred to report the case to their village conservation committee, 32% had no response while only 1% tended to kill the predator. The perceived causes of predation were: poor guarding practices (77%); reduction in wild prey (13%) and livestock being the favourite food of predators (10%). The most preferred strategies for predator management, according to the respondents were improved and enhanced guarding of livestock (72%), followed by increasing wild prey (18%) and lethal control (10%). To strike a balance between predator populations and pastoral livelihoods, better animal husbandry practices should be promoted including: improved guarding through collective hiring of skilled shepherds; corral improvement and use of guard dogs.Keywords: Panthera unica, Canis lupus, Karakoram, human-carnivore conflict, predation
Procedia PDF Downloads 2591338 Rainwater Harvesting for Household Consumption in Rural Demonstration Sites of Nong Khai Province, Thailand
Authors: Shotiros Protong
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In recent years, Thailand has been affected by climate change phenomenon, which is clearly seen from the season change for different times. The occurrence of violent storms, heavy rains, floods, and drought were found in several areas. In a long dry period, the water supply is not adequate in drought areas. Nowadays, it is renowned that there is a significant decrease of rainwater use for household consumption in rural area of Thailand. Rainwater harvesting is the practice of collection and storage of rainwater in storage tanks before it is lost as surface run-off. Rooftop rainwater harvesting is used to provide drinking water, domestic water, and water for livestock. Rainwater harvesting in households is an alternative for people to readily prepare water resources for their own consumptions during the drought season, can help mitigate flooding of flooded plains, and also may reduce demand on the basin and well. It also helps in the availability of potable water, as rainwater is substantially free of salts. Application of rainwater harvesting in rural water system provide a substantial benefit for both water supply and wastewater subsystems by reducing the need for clean water in water distribution systems, less generated storm water in sewer systems, and a reduction in storm water runoff polluting freshwater bodies. The combination of rainwater quality and rainfall quantity is used to determine proper rainwater harvesting for household consumption to be safe and adequate for survivals. Rainwater quality analysis is compared with the drinking water standard. In terms of rainfall quantity, the observed rainfall data are interpolated by GIS 10.5 and showed by map during 1980 to 2020, used to assess the annual yield for household consumptions.Keywords: rainwater harvesting, drinking water standard, annual yield, rainfall quantity
Procedia PDF Downloads 1651337 Agroecological and Socioeconomic Determinants of Conserving Diversity On-Farm: The Case of Wheat Genetic Resources in Ethiopia
Authors: Bedilu Tafesse
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Conservation of crop genetic resources presents a challenge of identifying specific determinants driving maintenance of diversity at farm and agroecosystems. The objectives of this study were to identify socioeconomic, market and agroecological determinants of farmers’ maintenance of wheat diversity at the household level and derive implications for policies in designing on-farm conservation programs. We assess wheat diversity at farm level using household survey data. A household decision making model is conceptualized using microeconomic theory to assess and identify factors influencing on-farm rice diversity. The model is then tested econometrically by using various factors affecting farmers’ variety choice and diversity decisions. The findings show that household-specific socioeconomic, agroecological and market factors are important in determining on-farm wheat diversity. The significant variables in explaining richness and evenness of wheat diversity include distance to the nearest market, subsistence ratio, modern variety sold, land types and adult labour working in agriculture. The statistical signs of the factors determining wheat diversity are consistent in explaining the richness, dominance and evenness among rice varieties. Finally, the study implies that the cost-effective means of promoting and sustaining on-farm conservation programmes is to target them in market isolated geographic locations of high crop diversity where farm households have more heterogeneity of agroecological conditions and more active family adult labour working on-farm.Keywords: diversity indices, dominance, evenness, on-farm conservation, wheat diversity, richness
Procedia PDF Downloads 3131336 Personal and Household Hygiene Measures for Prevention of Upper Respiratory Tract Infections among Children: A Cross Sectional Survey on Parental Knowledge, Attitudes and Practices
Authors: Man Wai Leung, Margaret O’Donoghue, Lorna K. P. Suen
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Personal and household hygiene measures are important to prevent upper respiratory tract infections (URTIs) and other infectious diseases, including coronavirus disease 2019 (COVID-19). An online survey recruited 414 eligible parents in Hong Kong to study their hygiene knowledge, attitudes, and practices (KAP) in the prevention of URTIs among their children. The average knowledge score was high (10.2/12.0), but some misconceptions were identified. The majority of participants agreed that good personal hygiene (93.5%) and good environmental hygiene (92.8%) can prevent URTIs. The average score for hand hygiene practices was high (3.78/4.00), but only 56.8% of parents always perform hand hygiene before touching their mouth, nose, or eyes. For environmental hygiene, only some household items were disinfected with disinfectants (69.8%: door handles, 60.4%: toilet seats, 42.8%: floor, 24.2%: dining chairs, 20.5%: dining tables). Higher knowledge score was associated with parents having a tertiary educational level or above, working as healthcare professionals, living at private residential flat or staff quarter, and having a household income of $70,000 or above. Hand hygiene practices varied significantly with parents’ age and income. During the 5th wave of the COVID-19 epidemic, misconceptions about hygiene knowledge were found among parents. Health promotion programs should target parents, especially those who are in old age, obtain lower educational levels, live in public housing, or have a lower income. Hand hygiene moments and proper use of disinfectants could be one of the targeted educational topics.Keywords: hygiene, upper respiratory tract infection, parents, children, COVID-19
Procedia PDF Downloads 1171335 Microbial Diversity Assessment in Household Point-of-Use Water Sources Using Spectroscopic Approach
Authors: Syahidah N. Zulkifli, Herlina A. Rahim, Nurul A. M. Subha
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Sustaining water quality is critical in order to avoid any harmful health consequences for end-user consumers. The detection of microbial impurities at the household level is the foundation of water security. Water quality is now monitored only at water utilities or infrastructure, such as water treatment facilities or reservoirs. This research provides a first-hand scientific understanding of microbial composition presence in Malaysia’s household point-of-use (POUs) water supply influenced by seasonal fluctuations, standstill periods, and flow dynamics by using the NIR-Raman spectroscopic technique. According to the findings, 20% of water samples were contaminated by pathogenic bacteria, which are Legionella and Salmonella cells. A comparison of the spectra reveals significant signature peaks (420 cm⁻¹ to 1800 cm⁻¹), including species-specific bands. This demonstrates the importance of regularly monitoring POUs water quality to provide a safe and clean water supply to homeowners. Conventional Raman spectroscopy, up-to-date, is no longer suited for real-time monitoring. Therefore, this study introduced an alternative micro-spectrometer to give a rapid and sustainable way of monitoring POUs water quality. Assessing microbiological threats in water supply becomes more reliable and efficient by leveraging IoT protocol.Keywords: microbial contaminants, water quality, water monitoring, Raman spectroscopy
Procedia PDF Downloads 1131334 Patterns of Private Transfers in the Philippines: An Analysis of Who Gives and Receives More
Authors: Rutcher M. Lacaza, Stephen Jun V. Villejo
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This paper investigated the patterns of private transfers in the Philippines using the Family Income Expenditure Survey (FIES) 2009, conducted by the Philippine government’s National Statistics Office (NSO) every three years. The paper performed bivariate analysis on net transfers, using the identified determinants for a household to be either a net receiver or a net giver. The household characteristics considered are the following: age, sex, marital status, employment status and educational attainment of the household head, and also size, location, pre-transfer income and the number of employed members of the household. The variables net receiver and net giver are determined by computing the net transfer, subtracting total gifts from total receipts. The receipts are defined as the sum of cash received from abroad, cash received from domestic sources, total gifts received and inheritance. While gifts are defined as the sum of contributions and donations to church and other religious institutions, contributions and donations to other institutions, gifts and contributions to others, and gifts and assistance to private individuals outside the family. Both in kind and in cash transfers are considered in the analysis. It also performed a multiple regression analysis on transfers received and income including other household characteristics to examine the motives for giving transfers – whether altruism or exchanged. It also used the binary logistic regression to estimate the probability of being a net receiver or net giver given the household characteristics. The study revealed that receiving tends to be universal – both the non-poor and the poor benefit although the poor receive substantially less than the non-poor. Regardless of whether households are net receivers or net givers, households in the upper deciles generally give and receive more than those in the lower deciles. It also appears that private transfers may just flow within economic groups. Big amounts of transfers are, therefore, directed to the non-poor and the small amounts go to the poor. This was also supported by the increasing function of gross transfers received and the income of households – the poor receiving less and the non-poor receiving more. This is contrary to the theory that private transfers can help equalize the distribution of income. This suggested that private transfers in the Philippines are not altruistically motivated but exchanged. However, bilateral data on transfers received or given is needed to test this theory directly. The results showed that transfers are much needed by the poor and it is important to understand the nature of private transfers, to ensure that government transfer programs are properly designed and targeted so as to prevent the duplication of private safety nets already present among the non-poor.Keywords: private transfers, net receiver, net giver, altruism, exchanged.
Procedia PDF Downloads 217