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2014

Agriculture

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Articles 31 - 60 of 100

Full-Text Articles in Life Sciences

Cases, Regulations And Statutes, Robert P. Achenbach Jr Aug 2014

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Cases, Regulations And Statutes, Robert P. Achenbach Jr Jul 2014

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Installment Sale With Section 121 Exclusion Followed By Repossession, Neil E. Harl Jul 2014

Installment Sale With Section 121 Exclusion Followed By Repossession, Neil E. Harl

Agricultural Law Digest

A 2014 Tax Court case, DeBough v. Commissioner,1 has clarified the handling of an installment sale transaction involving the sale of a principal residence where the buyer defaulted with the property repossessed by the original seller.2 The decision places a premium on acting promptly to resell after repossession if the Section 121 exclusion has been applied in the original transaction.3 The income tax consequences of the repossession can be significant if resale is delayed for more than a year.4


Final Regulations On Giving Tax Advice, Neil E. Harl Jul 2014

Final Regulations On Giving Tax Advice, Neil E. Harl

Agricultural Law Digest

In what is candidly referred to in the Preamble as an effort to “. . . replace rigid rules for written tax advice with more flexible rules and eliminate the necessity to provide disclaimers in certain written tax advice. . .,” the final regulations issued under T.D. 96681 “. . . reduce the burden imposed on small entities that issue written tax advice.” The final regulations follow proposed regulations which were issued on September 17, 2012.2 In general, the final regulations are expected to be welcomed by tax practitioners as a step toward more reasonable rules for providing written advice to clients and others.


Cases, Regulations And Statutes, Robert P. Achenbach Jr Jul 2014

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Uncertainty Over Interpretation Of The Unearned Income Medicare Contribution Tax, Neil E. Harl Jun 2014

Uncertainty Over Interpretation Of The Unearned Income Medicare Contribution Tax, Neil E. Harl

Agricultural Law Digest

As should have been expected when a new tax is enacted that does not track the contours of tax legislation then in place, the interpretation of the numerous provisions is likely to trigger numerous questions of who must pay the new tax.1 Although the 3.8 percent tax is paid, beginning in 2013, only by couples filing a joint return or a surviving spouse who earn more than $250,000 ($125,000 for married taxpayers filing separately) and $200,000 for other taxpayers,2 the additional tax burden has not gone unnoticed. As is often the case, the greater ...


Cases, Regulations And Statutes, Robert P. Achenbach Jr Jun 2014

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Sustainable Agriculture And Social Justice: A Conversation With Dr. Cornelia Flora, Cornelia Flora, Gabrielle Elan Roesch-Mcnally Jun 2014

Sustainable Agriculture And Social Justice: A Conversation With Dr. Cornelia Flora, Cornelia Flora, Gabrielle Elan Roesch-Mcnally

Journal of Critical Thought and Praxis

The following is an interview with Dr. Cornelia Flora, a Distinguished Professor of Sociology and Professor Emeritus at Iowa State University. Dr. Flora has led an amazingly rich career in partnership with her husband, Jan Flora, also a Professor Emeritus at Iowa State University where they developed the Community Capitals Framework and have engaged in participatory research with farmers and organizers across Latin America and with the Hopi Nation. JCTP Editor, Gabrielle Roesch-McNally, had the opportunity to engage in a discussion with Dr. Flora after a seminar session at her home in Ames, Iowa this past January, 2014.


Students Creating Curriculum Change: Sustainable Agriculture And Social Justice, Angie Carter, Claudia M. Prado-Meza, Jessica Soulis, Diego Thompson Jun 2014

Students Creating Curriculum Change: Sustainable Agriculture And Social Justice, Angie Carter, Claudia M. Prado-Meza, Jessica Soulis, Diego Thompson

Journal of Critical Thought and Praxis

As the sustainable agriculture movement in the U.S. evolves, it faces the challenges of integration and inclusivity. Including social justice questions within sustainable agriculture education facilitates broader discussions about inequality and who benefits from this education and its practice. In this article, we present a case study in which we share our process and lessons learned from our student-led effort to integrate social justice work within the sustainable agriculture graduate curriculum at a Midwest public land-grant university. We analyze different sources and data to discuss: a) how students’ efforts can lead to curriculum development, change, and implementation; b) how ...


Cases, Regulations And Statutes, Robert P. Achenbach Jr May 2014

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Watch Intra-Family Financial Transactions, Neil E. Harl May 2014

Watch Intra-Family Financial Transactions, Neil E. Harl

Agricultural Law Digest

Rapidly rising farmland values1 and rising farm incomes have had a major impact on family relationships. One notable effect has been on perceptions of fairness based on estate and business plans originating in an earlier era, as recently discussed in these pages.2 Another, of nearly equal importance, involves financial assistance within families that may balloon with higher input costs and higher machinery costs as the younger generation strives to adjust to a new level of both income and expenses. Financial assistance by parents (or grandparents) to the farming generation may have seemed reasonable a few years ago but may ...


Handling Passive Activity Gains And Losses, Neil E. Harl May 2014

Handling Passive Activity Gains And Losses, Neil E. Harl

Agricultural Law Digest

Even though the legislation was enacted 28 years ago, in 1986,1 the rules governing the handling of passive activity gains and losses have remained a bit of a mystery for some tax practitioners when it comes to applying the rules to specific fact situations.2 Moreover, the shift in thinking on the part of the Internal Revenue Service as to how to view limited liability companies (LLCs) and, quite likely, other newly minted entities created in recent years, has contributed to the mystery. This article reviews the basic rules drawn from the 1986 legislation as likely to be applied ...


Cases, Regulations And Statutes, Robert P. Achenbach Jr May 2014

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Morphometric Studies On Subadult Liza Subviridis And Sillago Sihama From Sonmiani Bay (Miani Hor), Balochistan, Pakistan, Muhammad A. Gondal, Naureen A. Qureshi, Noor U. Saher May 2014

Morphometric Studies On Subadult Liza Subviridis And Sillago Sihama From Sonmiani Bay (Miani Hor), Balochistan, Pakistan, Muhammad A. Gondal, Naureen A. Qureshi, Noor U. Saher

Journal of Bioresource Management

Length-weight relationship of Liza subviridis and Sillago sihama (Family: Mugilidae; Class: Pisces and Family: Sillaginidae; Class: Pisces) in subadults sampled from Somiani Bay Balochistan, Pakistan during 2002, 2003 and 2006 was analyzed. Liza subviridis showed positive allometry (3.23) in 2002, and negative allometry during 2003 (2.95) and 2006 (1.95). Sub adults of Sillago sihama showed positive allometry during 2002 (3.10) and 2003 (3.13). An isometric condition (3.02) was observed in the samples of Sillago sihama collected from Bhaira in 2006.


On Individual, Sex And Age Differentiation Of Indian House Crow (Corvus Splendens) Call: A Preliminary Study In Potohar, Pakistan, Waqas Hameed, Inayat Ullah, Safia Janjua, Fakhar -I- Abbas, Afsar Mian May 2014

On Individual, Sex And Age Differentiation Of Indian House Crow (Corvus Splendens) Call: A Preliminary Study In Potohar, Pakistan, Waqas Hameed, Inayat Ullah, Safia Janjua, Fakhar -I- Abbas, Afsar Mian

Journal of Bioresource Management

Considering importance of acoustics studies in population biology, 500 calls of the Indian House Crow (Corvus splendens) were recorded in morning - mid-afternoon hours (January-February, 2009) from 23 sites of urban areas of Potahar (Punjab, Pakistan). Calls were recorded using Sony CFS 1030 S sound records (sampling rate = 48 KHz) and edited using Sound Analysis Pro (Version 1.02). software using FFT method rate 50%, data window 9.27 ms, advanced window 1.36 ms. Through editing of calls, we selected 60 (37 ♂♂, 17 ♀♀, 6 Juvenile ♂♂) good quality spectrograms for detailed analysis. Spectrograms were characterized by rapid frequency modulations using 6 ...


Review: Pollination, Pollinated And Pollinators Interaction In Pakistan, Mohammad Irshad, Elizabeth Stephen May 2014

Review: Pollination, Pollinated And Pollinators Interaction In Pakistan, Mohammad Irshad, Elizabeth Stephen

Journal of Bioresource Management

The agriculture sector is important in the overall economy and export earnings of Pakistan. Pollination is an essential ecosystem service that depends on symbiosis between species, the pollinated and the pollinator. Animal mediated pollination contributes to the sexual production of over 90% species of modern angiosperms. Effective pollination results in increased crop production, quality improvement and more seed production. Many fruits, vegetables, edible oil crops, stimulant crops and nuts are highly dependent on bee pollination. Worldwide value of pollinators is €153 billion (217 billion US dollars). The production value of pollinated dependent crop in Pakistan is quantified to be 1 ...


Research Note: Contribution To Mushroom Flora Of Rawalpindi-Islamabad, Pakistan, Kishwar Sultana, Naveeda Riaz, Gulshan Irshad, Ali Nauman Khan May 2014

Research Note: Contribution To Mushroom Flora Of Rawalpindi-Islamabad, Pakistan, Kishwar Sultana, Naveeda Riaz, Gulshan Irshad, Ali Nauman Khan

Journal of Bioresource Management

Seven hymenomycetous fungi (mushrooms) were collected from the twin cities area during July 2008. These were identified as the members of the order Agaricales, class Basidiomycetes. They belong to five genera: *Clitocybe fragrans, *Collybia cookie, *Coprinus radians, *Coprinus sterculinus, *Volvariella bingensis, Volvariella parvula, and Termitomyces microcarpus. Five of them, marked with asterisk were reported for the first time from Pakistan.


Diagnostic Accuracy Of C-Reactive Protein In Neonatal Sepsis, Sidra Younis, Muhammad Ali Sheikh, Amjad Ali Raza May 2014

Diagnostic Accuracy Of C-Reactive Protein In Neonatal Sepsis, Sidra Younis, Muhammad Ali Sheikh, Amjad Ali Raza

Journal of Bioresource Management

Sepsis is the most common cause of neonatal mortality and is responsible for 30-50% of total neonatal deaths each year in developing countries. The objective of the study was to determine the diagnostic accuracy of C-reactive protein (CRP) in neonatal sepsis. Fifty nine consecutive patients with risk factors and clinical features suggestive of CRP sepsis were selected as per operational definition and fulfilling the inclusion and exclusion criteria. Detailed physical examination was carried out. Blood sample for culture and CRP was taken from all the patients. Results of blood culture and CRP were noted down in the performa. Statistical analysis ...


Ira Rollovers: Tax Court Decision Surprises Even Irs, Neil E. Harl May 2014

Ira Rollovers: Tax Court Decision Surprises Even Irs, Neil E. Harl

Agricultural Law Digest

In an unusual move that ended up favoring IRS, and invalidating a longstanding IRS position favoring taxpayers, the Tax Court has altered the landscape when it comes to individual retirement act (IRA) rollovers.1 Effective January 1, 2015, taxpayers will be able to roll over fund assets, tax-free, in an IRA to IRA rollover, only once in any one-year period.2 Although IRS authority has been to the contrary, allowing IRA-to-IRA rollovers once in a one-year period for each IRA account, IRS now agrees that the roll over rule now limits such roll overs to one per year for all ...


Cases, Regulations And Statutes, Robert P. Achenbach Jr May 2014

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Who Pays Federal Estate Tax And How Much?, Neil E. Harl Apr 2014

Who Pays Federal Estate Tax And How Much?, Neil E. Harl

Agricultural Law Digest

With the most up-to-date data from the Internal Revenue Service based on the date of reporting1 for federal estate tax purposes,2 the difficulty in interpreting data published by IRS has taken on additional dimensions for 2010 and 2011 to the point that such information for those years has limited usefulness. The 2012 data provide the latest full-year insights since 2009 because of the repeal of the federal estate tax in 20103 (with estates making federal estate tax payments for deaths after 2009 reporting principally in 2010 and 2011). The federal estate tax data situation was further complicated by the ...


Cases, Regulations And Statutes, Robert P. Achenbach Jr Apr 2014

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Abridged Submission Guidelines Apr 2014

Abridged Submission Guidelines

Professional Agricultural Workers Journal

No abstract provided.


Table Of Contents Apr 2014

Table Of Contents

Professional Agricultural Workers Journal

No abstract provided.


A Transformative Partnership Between Socially And Historically Disadvantaged Farmers, 1890 Land Grant Institutions, And Walmart, Walter A. Hill, Raymon Shange, Miles Robinson, Tasha M. Hargrove Apr 2014

A Transformative Partnership Between Socially And Historically Disadvantaged Farmers, 1890 Land Grant Institutions, And Walmart, Walter A. Hill, Raymon Shange, Miles Robinson, Tasha M. Hargrove

Professional Agricultural Workers Journal

Ensuring a sustainable future for socially and historically disadvantaged farmers (SHDFs) remains a central mission of many 1890 land grant universities. As major corporations adopt socially responsible and sustainable policies they are exploring new partnerships, including those with the aforementioned farmers and institutions. This article explores the opportunity presented by the partnership between Tuskegee University and Walmart during 2011, 2012, and 2013 that focused on assisting SHDFs to work together to expand their produce marketing opportunities to include large commercial retailers. This article provides perspective for the articles that follow in this issue of the Professional Agricultural Workers Journal (PAWJ ...


Extending Sustainable Irrigation Opportunities To Socially And Historically Disadvantaged Farmers In The Alabama Black Belt To Support Commercial-Level Production, Raymon Shange, Richard Martin, Victor Khan, Kwesi Daniels, George X. Hunter, Gwendolyn J. Johnson, Steve Musser, William Puckett, Walter A. Hill Apr 2014

Extending Sustainable Irrigation Opportunities To Socially And Historically Disadvantaged Farmers In The Alabama Black Belt To Support Commercial-Level Production, Raymon Shange, Richard Martin, Victor Khan, Kwesi Daniels, George X. Hunter, Gwendolyn J. Johnson, Steve Musser, William Puckett, Walter A. Hill

Professional Agricultural Workers Journal

This paper focuses on providing sustainable irrigation opportunities to socially and historically disadvantaged farmers (SHDFs). The ability to provide steady production capacity through the use of renewable energy sources and microirrigation is innovative, in that it demonstrated how to develop and utilize a sustainable irrigation system in both energy and water conservation. This venture is also innovative in that it sought to provide SHDFs with irrigation in a state in which irrigation in agriculture is minimal, while at the same time, offsetting the energy costs that normally accompany irrigation. Several farmers are profiled in their participation in the irrigation program ...


A Case Study Analysis Of A Regional Food System: The Sustainable Agriculture Consortium For Historically Disadvantaged Farmers Program, Tasha M. Hargrove, Walter A. Hill, John Brown, Miles Robinson, Iris Cole-Crosby, Elizabeth Myles, Billy Lawton, Karla Martin Apr 2014

A Case Study Analysis Of A Regional Food System: The Sustainable Agriculture Consortium For Historically Disadvantaged Farmers Program, Tasha M. Hargrove, Walter A. Hill, John Brown, Miles Robinson, Iris Cole-Crosby, Elizabeth Myles, Billy Lawton, Karla Martin

Professional Agricultural Workers Journal

The Sustainable Agriculture Consortium for Historically Disadvantaged Farmers Program (SACH) was designed to carry out an experiment by five 1890 Land-Grant Universities in partnership with five farmer based cooperatives in five states to assess marketing fruits and vegetables to Walmart from a regional perspective. Using the Consortium as a case study, this study assessed the Consortium within the framework of implementation evaluation; data were collected using semi-structured interviews and document analysis. The study answered questions such as, what did the Consortium do, and what were some of the accomplishments of the Consortium? The farmers were able to: negotiate price points ...


Small Farmers Agricultural Cooperative Launched, Miles Robinson, John Brown, Alice Paris, Walter A. Hill, Tasha M. Hargrove, Barrett Vaughan, Raymon Shange, Al Hooks, Demetrius Hooks, Thomas Turner, Bobby England, Audrey Zeigler Apr 2014

Small Farmers Agricultural Cooperative Launched, Miles Robinson, John Brown, Alice Paris, Walter A. Hill, Tasha M. Hargrove, Barrett Vaughan, Raymon Shange, Al Hooks, Demetrius Hooks, Thomas Turner, Bobby England, Audrey Zeigler

Professional Agricultural Workers Journal

The Walmart Initiative was designed to provide technical support to train at least 200 farmers on best practices in marketing produce to larger companies and corporations like Walmart. This support was provided through specialized training, workshops, informational group meetings, and overall awareness of market opportunities. The specialized training included Food Safety Standards and Food Safety Certification requirements, effective production techniques, harvesting, grading, packaging, refrigeration/cold chain requirements, transportation, fiscal responsibility, financial management, record-keeping, and insurance and product liability. As part of a five state initiative, Tuskegee University identified and assisted in the formation of the Small Farmers Agricultural Cooperative comprised ...


Alabama's Women In Agriculture: The Road To Gaps Harmonization And Global Addendum - Tuskegee's Walmart Initiative, Gertrude D. Wall, Walter A. Hill, Barrett Vaughan, Barbara Shipman, Assata Maat, Rose Hill, Shirley Tyson Apr 2014

Alabama's Women In Agriculture: The Road To Gaps Harmonization And Global Addendum - Tuskegee's Walmart Initiative, Gertrude D. Wall, Walter A. Hill, Barrett Vaughan, Barbara Shipman, Assata Maat, Rose Hill, Shirley Tyson

Professional Agricultural Workers Journal

This paper shares challenges faced and overcome by four African American women on their 2013 journey to secure USDA’s Produce Good Agricultural Practices (GAPs) Harmonized Food Safety Standards with the Global Addendum (Global Markets Primary Production Assessments: GMPPA). Collaboration, consistent training, and technical support from the Tuskegee University Extension and Research staff, and the Small Farmers Agricultural Cooperative undergirded the preparation of the farms for GAPs Certification. The timely sharing of staff expertise and experience from commercial partners (Walmart, Purivida, C.H. Robinson, W.P. Rawls), and support from the USDA (Strike Force Initiative) were important contributors to the ...


Case Study Of A Food Safety/Good Agricultural Practices (Gaps) Educational Program For Small And Limited Resource Produce Farmers, Barrett Vaughan, Audrey Zeigler, Gertrude D. Wall, Miles D. Robinson, William A. Hodge, Conrad O. Bonsi, Ntam R. Baharanyi, Walter A. Hill Apr 2014

Case Study Of A Food Safety/Good Agricultural Practices (Gaps) Educational Program For Small And Limited Resource Produce Farmers, Barrett Vaughan, Audrey Zeigler, Gertrude D. Wall, Miles D. Robinson, William A. Hodge, Conrad O. Bonsi, Ntam R. Baharanyi, Walter A. Hill

Professional Agricultural Workers Journal

This case study examined methods used in a food safety/Good Agricultural Practices (GAPs) educational program with small and limited resource produce farmers in Alabama to assist them with obtaining certification. Two methods were used, namely, the identification of challenges to food safety certification and development of strategies to address the challenges, and the enlistment of educational methods to facilitate food safety certification. As a result, there were four challenges to food safety certification identified; needs for motivation, information, clarification, and resources. In addition, the educational methods enlisted included group meetings, instructional material distribution, individual farm instruction, and expert instruction ...