Agricultural Economics, 2016 (vol. 62), issue 4
Tracing shift in Czech rural development paradigm (Reflections of Local Action Groups in the media)Original Paper
Katerina BOUKALOVA, Alena KOLAROVA, Michal LOSTAK
Agric. Econ. - Czech, 2016, 62(4):149-159 | DOI: 10.17221/102/2015-AGRICECON 
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...
Amendments to the IAS 41 and IAS 16 - implications for accounting of bearer plantsOriginal Paper
Saverio BOZZOLAN, Enrico LAGHI, Marco MATTEI
Agric. Econ. - Czech, 2016, 62(4):160-166 | DOI: 10.17221/48/2015-AGRICECON
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....
The role of natural conditions in qualified agritourism - case of PolandOriginal Paper
Agnieszka POCZTA-WAJDA, Joanna POCZTA
Agric. Econ. - Czech, 2016, 62(4):167-180 | DOI: 10.17221/97/2015-AGRICECON
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...
Efficiency of small scale vegetable farms: policy implications for the rural poverty reduction in NepalOriginal Paper
Rudra Bahadur SHRESTHA, Wen-Chi HUANG, Shriniwas GAUTAM, Thomas Gordon JOHNSON
Agric. Econ. - Czech, 2016, 62(4):181-195 | DOI: 10.17221/81/2015-AGRICECON
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...