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Book part
Publication date: 1 July 2024

Bakhtiyor Yu. Menglikulov, Ikram R. Davletov and Mahfuza B. Yusupova

In accordance with international standards, this research discusses ways to improve the organizational and methodological aspects of the identification and accounting of…

Abstract

In accordance with international standards, this research discusses ways to improve the organizational and methodological aspects of the identification and accounting of biological assets in animal husbandry. The authors studied definitions of the concept of biological assets in regulatory legal documents, including in International Accounting Standard (IAS) No. 41 “Agriculture†and the budget accounting standard of the Republic of Uzbekistan (BAS No. 5) “Agriculture.†Moreover, the authors considered the definitions and approaches of foreign and Uzbek economists. Based on these studies, the authors formed their approach to the concept of biological assets. The research also studies and examines the issues of recognizing and determining the true value of a biological asset. Based on the research, the authors recommend the forms of primary accounting documents for recording the movement of biological assets for farms specializing in livestock production. A system of accounts is proposed for recording biological assets in livestock farms, their correspondence to other accounts is shown, and the need to use these accounts in practice is scientifically substantiated.

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Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS
Type: Book
ISBN: 978-1-83797-666-9

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Book part
Publication date: 12 July 2024

Salvatore Monaco

While climate change mitigation policies are indispensable for addressing global environmental crises, the chapter prompts that their implementation should account for the…

Abstract

While climate change mitigation policies are indispensable for addressing global environmental crises, the chapter prompts that their implementation should account for the intricate tapestry of territorial identities. The solution lies in a balanced approach that harmonizes emission reduction targets with the preservation of cultural heritage and local customs. The chapter concludes by warning against top-down imposition of policies, as this could jeopardize community autonomy and engender mistrust. Given the delicate balance between climate concerns and cultural preservation, a path forward emerges, that upholds the integrity of desirable territorial development.

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Identity, Territories, and Sustainability: Challenges and Opportunities for Achieving the UN Sustainable Development Goals
Type: Book
ISBN: 978-1-83797-549-5

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Book part
Publication date: 7 June 2024

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From Local to Global: Eco-entrepreneurship and Global Engagement with the Environment
Type: Book
ISBN: 978-1-83549-277-2

Book part
Publication date: 11 December 2023

Kanishka Goonewardena

This chapter offers an introduction to two leading Sri Lankan Marxist political economists, S. B. D. de Silva and G. V. S. de Silva. By surveying their most influential writings  

Abstract

This chapter offers an introduction to two leading Sri Lankan Marxist political economists, S. B. D. de Silva and G. V. S. de Silva. By surveying their most influential writings – the 645-page book The Political Economy of Underdevelopment by S. B. D. de Silva and the pungent essays ‘Heretical Thoughts' and ‘Social Change’ by G. V. S. de Silva – -it traces the distinctive and provocative qualities of these two thinkers, especially concerning problems of development and underdevelopment. In doing so, it is argued that S. B. D. de Silva is best understood as a leading anti-imperialist political economist alongside Samir Amin, Immanuel Wallerstein and Giovanni Arrighi, distinguished by a classical Marxist focus on class struggle and relations of production in his narration of the ‘colonial mode of production’ in Sri Lanka. As for G. V. S. de Silva's erudite reflections on the trajectories of transition to capitalism and socialism as well as the prospects of social and economic development in countries emerging from pre-capitalist social formations in the wake of colonization, his remarkable attention to spatial questions at multiple scales – between country and city, colony and metropole – receives special attention. The conclusion underlines the sustained relevance of both de Silvas to making sense of the origins of the present crisis in Sri Lanka.

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Marxist Thought in South Asia
Type: Book
ISBN: 978-1-83797-183-1

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Book part
Publication date: 31 January 2024

Julie Nichols, Jeffrey Newchurch, Robert Rigney, Tinesha Miller and Bonita Sansbury

This chapter came about, after five years of working with the Ngadjuri community on speculative student cultural centre designs. Ideation for those conversations and studio-based…

Abstract

This chapter came about, after five years of working with the Ngadjuri community on speculative student cultural centre designs. Ideation for those conversations and studio-based interactions, in addition to time and cultural tours spent on Country, revealed a variety of opinions and hopes that exist within the Ngadjuri community for a place to celebrate their cultural heritage. This heritage has an incredible history, and the idea of a cultural centre has been topical since the late Uncle Vince Copley Senior worked with other Ngadjuri community members such as Robert Rigney, on Country and in an advocacy role for Ngadjuri more than 30 years ago. This series of yarnings from a two-part transcription process re-awakens those desires of Elders now passed. The transcriptions are complemented with literature around yarning as a research methodology that delivers current, immediate, and insightful personal thoughts, although only as personal as the lead yarner wishes to share. In addition, the literature contextualises the key themes of which the yarnings divulge. Research has indicated how yarning interactions and interrelationships create a unique dynamic between the researcher and the community members. It is these rich experiences where knowledge is shared in a two-way exchange that is noteworthy for the galleries, libraries, archives, and museums [GLAM] sector. GLAM sector priorities must implement policy to pursue future Indigenisation of their epistemological methods and ontological systems. To address any future data curation of Ngadjuri cultural heritage materials on Country or in GLAM, hearing the personal stories and desires seemed timely and necessary.

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Data Curation and Information Systems Design from Australasia: Implications for Cataloguing of Vernacular Knowledge in Galleries, Libraries, Archives, and Museums
Type: Book
ISBN: 978-1-80455-615-3

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Book part
Publication date: 16 July 2024

Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar

This chapter on animal ethics, animal rights, and animal welfare is a logical sequence to and ontological consequence of the arguments in earlier chapters. By respecting Mother…

Abstract

Executive Summary

This chapter on animal ethics, animal rights, and animal welfare is a logical sequence to and ontological consequence of the arguments in earlier chapters. By respecting Mother Nature in all her ecosystems and biodiversity levels, especially by recognizing animal rights and their uniqueness, autonomy, and intrinsicality, we actively contribute to natural sustainability and animal welfare. Our anthropocentric economic models that are profoundly insensitive to the complex interdependencies between human and nonhuman behavior systems and their irreversible environmental challenges endanger both animal rights and global sustainability. Philosophically, we confront epistemological and anthropocentric structures that uncritically privilege humans disproportionately to nonhumans and unwittingly rationalize, moralize, and commodify meat production and consumption such that animal rights and welfare get seriously compromised. To achieve animal welfare, however, we need to seriously rescale Nature's hierarchies first by dethroning ourselves from self-appointed and self-serving, uncontested and critically unexamined presumed human superiority over the nonhuman world and restoring global equality of being an opportunity for all.

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A Primer on Critical Thinking and Business Ethics
Type: Book
ISBN: 978-1-83753-346-6

Book part
Publication date: 1 July 2024

Ahmad S. Al Humssi, Larisa N. Sorokina and Vladimir Z. Chaplyuk

This research aims to determine the impact of the agriculture, fishing, and livestock sector (AFL sector) on the gross domestic product (GDP) of the United Arab Emirates (UAE…

Abstract

This research aims to determine the impact of the agriculture, fishing, and livestock sector (AFL sector) on the gross domestic product (GDP) of the United Arab Emirates (UAE) from 1975 to 2022. The authors use the Augmented Dickey–Fuller test (ADF), Granger causality, Vector autoregression (VAR), Ordinary least squares (OLS), and Autoregressive conditional heteroskedasticity (ARCH) techniques. The causal relationship between the UAE AFL sector and the GDP and its main sectors was studied in the short and long terms. The research concludes that the total GDP, oil GDP, and nonoil GDP respond to changes in the AFL sector and vice versa, which explains the positive role played by such a sector in the UAE's economy in the short and long terms. The study recommends that the government direct attention to the AFL sector as an additional source of income for the state, which will reduce dependence on the country's oil sector. The study also emphasizes the necessity of economic development in the AFL sector and at the level of all economic sectors to achieve the country's comprehensive long-term Sustainable Development Goals (SDGs).

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Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS
Type: Book
ISBN: 978-1-83797-669-0

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Book part
Publication date: 1 July 2024

Aktam U. Burkhanov, Akram A. Yadgarov and Malika S. Tugizova

Natural disasters and human-made events occurring against the background of global climate change are directly causing an unexpected financial recession in agriculture. From this…

Abstract

Natural disasters and human-made events occurring against the background of global climate change are directly causing an unexpected financial recession in agriculture. From this point of view, agricultural insurance is of special importance in financially mitigating the damage caused by climate change. The research analyzed the forecast parameters by selecting the amount of precipitation and the factors affecting cotton crop insurance, which is considered one of the agricultural crops. The research discusses the effective utilization of agricultural insurance opportunities in compensation for damage from climate change and the development of forecast development scenarios based on using econometric models in this direction. The authors explore the importance of further improving insurance protection measures in the future based on projection scenarios developed up to 2028 for crop and livestock insurance in agricultural insurance activities.

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Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS
Type: Book
ISBN: 978-1-83797-669-0

Keywords

Book part
Publication date: 24 July 2024

Paul Cisneros, Kate Macdonald and Cristhian Parrado

Global demand for agricultural commodities, including beef, soy, and palm oil, has driven tropical deforestation throughout the 21st century, threatening biodiversity and…

Abstract

Global demand for agricultural commodities, including beef, soy, and palm oil, has driven tropical deforestation throughout the 21st century, threatening biodiversity and ecosystem services while contributing significantly to greenhouse gas emissions. Deforestation in the tropics is a wicked problem because there is no consensus on its solution, conflicting moral and political considerations among stakeholders, and uncertainty about the potential effects of intended solutions. Faced with such complex policy challenges, jurisdictional approaches (JAs) are being increasingly embraced as potential means of increasing policy capacity to tackle deforestation and support the Sustainable Development Goals. JAs integrate tools such as public and private regulations, collaborative planning processes, and payments for ecosystem services to respond to the complexity that characterizes deforestation. In this chapter, we study PROAmazonia, an anti-deforestation JA implemented in Ecuador’s Amazon region since 2017.

Our study shows that enhancing policy capacities to manage wicked problems associated with deforestation requires confronting the inherent complexity of these problems and the wider socio-environmental system in which they emerge. However, this requires integrated policy strategies that exceed the scope of JAs, also demanding support from wider governance structures.

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Policy Capacity, Design and the Sustainable Development Goals
Type: Book
ISBN: 978-1-80455-687-0

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Book part
Publication date: 1 July 2024

Abdoulaye M. Hassane, Diana M. Madiyarova and Ousman N. Mahamat Nour

This chapter aims to analyze and evaluate the economic potential of Chad within the African continent, identify the challenges faced by the country, and propose potential…

Abstract

This chapter aims to analyze and evaluate the economic potential of Chad within the African continent, identify the challenges faced by the country, and propose potential solutions. The authors used a combination of qualitative and quantitative research methods. Relevant data is collected from reliable sources such as government reports, international organizations, research institutes, and academic studies, including data on Chad's GDP, trade flows, foreign direct investment (FDI), infrastructure, human capital, and natural resources.

The Republic of Chad is an agrarian country where the prosperity of 55% of the population depends on the development of agriculture, mainly livestock. Although rich in natural resources, Chad is one of the poorest countries in the world. Several investment projects have recently appeared in this country, which will help reduce the population's poverty in the future. The growth rate of Chad's economy lags behind that of the population. Foreign assistance is needed to solve the identified problem. With regard to the investment projects that have become more active this year, it would be unnecessary to be dizzy with success because they are still unable to break the established way of life. The Republic of Chad is situated in Africa and is considered one of the largest countries in the continent. The country has no access to the sea.

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Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS
Type: Book
ISBN: 978-1-83797-669-0

Keywords

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