Analysis of Resource-Use Efficiency in Tomato Production in Jere, Borno State, Nigeria

The study investigated the resource use efficiency of dry season tomato production among small scale farmers in Lake Alau of Jere Local Government Area of Borno state. Primary data for the study was collected using structured questionnaires and oral interviews from 60 tomato farmers. Four villages notable for tomato production were purposively selected, and from each village, 15 farmers were randomly selected. The data collected were analyzed using production function analysis. The results of the double-log production function showed that seed, herbicides, fertilizer and farm size were positively related to the output and it is significant at 1% while labour was negatively related. And the farmers were inefficient in the use of all resources, with inputs being over-utilised. This may be due to the severe nature of land fragmentation occurring around Maiduguri and Jere, being among the few relatively secure areas in the state. The study suggests that introduction of modern methods like greenhouse cultivation of tomatoes coupled with drip irrigation systems, will enable year-round cultivation and allow farmers to optimize resource use. Keywords: Resource-use, efficiency, production function, agribusiness, Jere, tomat

Valuation and modeling of EQ-5D-5L health states using a hybrid approach

Background: The EQ-5D instrument is the most widely used preference-based health-related quality of life questionnaire in cost-effectiveness analysis of health care technologies. Recently, a version called EQ-5D-5L with 5 levels on each dimension was developed. This manuscript explores the performance of a hybrid approach for the modeling of EQ-5D-5L valuation data. Methods: Two elicitation techniques, the composite time trade-off, and discrete choice experiments, were applied to a sample of the Spanish population (n=1000) using a computer-based questionnaire. The sampling process consisted of 2 stages: stratified sampling of geographic area, followed by systematic sampling in each area. A hybrid regression model combining composite time trade-off and discrete choice data was used to estimate the potential value sets using main effects as starting point. The comparison between the models was performed using the criteria of logical consistency, goodness of fit, and parsimony. Results: Twenty-seven participants from the 1000 were removed following the exclusion criteria. The best-fitted model included 2 significant interaction terms but resulted in marginal improvements in model fit compared to the main effects model. We therefore selected the model results with main effects as a potential value set for this methodological study, based on the parsimony criteria. The results showed that the main effects hybrid model was consistent, with a range of utility values between 1 and -0.224. Conclusion: This paper shows the feasibility of using a hybrid approach to estimate a value set for EQ-5D-5L valuation data.</p

Analysis of Resource-Use Efficiency in Dry Season Vegetable Production in Jere, Borno State, Nigeria

This study examined the resource-use efficiency in vegetable production in Jere   L.G.A. of Borno State, Nigeria. Data for the study were obtained from primary source with the aid of a structured questionnaire using the interview schedule. The data were for 2010 cropping season collected between October-December of 2010. Five villages notable for vegetables production were purposely chosen for the study and responses from 100 vegetable farmers from the four villages were used in the analyses. Production function analysis which incorporates the conventional neoclassical test of economic and technical efficiencies was used as the analytical technique. Findings revealed that seed (p&lt;0.01), land (p&lt;0.01), herbicide (p&lt;0.10) and pesticide (p&lt;0.01) significantly affected the vegetable output. And the farmers were inefficient in the use of all the resources. Farm inputs such as seed, land and pesticide were under-utilized while herbicide, fertilizer and labour were over-utilized. The study concludes that if additional units of seed, pesticide and land were available and accessible, it would lead to an increase in vegetable yield by 114.58, 322.64 and 568.72kg per hectare among the farmers respectively. The study suggests that there is need for making inputs such as improved seeds and herbicide affordable and accessible to the farmers so as to improve efficiency. Also policies that encourage the testing of soils fertility for fertilizer recommendations and creation of alternative employment opportunities to absorb the excess labour used in vegetable production in the area should be formulated. Key words: Resource-use, efficiency, production function, jere, vegetable, productio

Analisis Perhitungan Harga Pokok Produk di PT. Bangun Wenang Beverages Company Manado

Harga Pokok Produksi merupakan kumpulan dari biayabiaya yang dikeluarkan untuk mengola bahan baku menjadi barang jadi. Penelitian ini bertujuan untuk menganalisis perhitungan harga pokok produk Coca Cola ukuran 10 oz di PT. Bangun Wenang Beverages Company Manado. Penelitian menggunakan pendekatan study komparatif dan metode analisis yang digunakan kualitatif deskriptif dengan cara membandingkan konsep perhitungan harga pokok produk yang diaunut oleh Perusahaan dengan metode variable costing dan target costing. Hasil perhitungan harga pokok produksi (HPP) dengan menggunakan metode full cost yang dianut oleh Perusahaan menghasilkan HPP yang lebih tinggi bila dibandingkan dengan metode target costing, dan variable costing. Perusahaan disarankan untuk tetap menggunakan metode full cost dalam penentuan HPP karena perhitungan HPP dengan menggunakan metode full cost mampu menyajikan laporan keuangan yang sesuai dengan prinsip akuntansi yang mengkehendaki kewajaran laporan keuangan kepada pihak eksternal Perusahaan. Kata kunci : harga pokok produksi, full cost, target costing, variable costin

Respons Masyarakat Berpenghasilan Rendah Dalam Program Pensertipikatan Tanah Di Kelurahan Kombos Timur Manado

The purpose of the research was to find out and examine how the response of low-income communities in the land tiling program in th village East Kombos, Manado. The research method used was qualitative through interviews, observation and documentation. Informants totaled 24 people consisting of 17 heads of households who have received tthe program, village leader, a man of the district, one person from Manado City land office and four from North Sulawesi Provincial BPN Regional office. The result showed that response of land certification program for low income people was good enough because in terms of requirement to reach the communiy with the help of a certificate from the village office. In terms of time did not require to wait too long at a cost that was relaively affordable and straightforward procedure. The impact of this program,after obataining a certificate of land they have, their access to funders such as banks were very easily obtained and the funds received were used as their capital. It Could be concluded that the public response was quite good. The community were enthusiastically received in the execution of the program, because in terms of requirements it could be reached, in terms of time not too long with a relatively affordable cost and the procedure was not straightforward. The impact of this program, after obtaining the certificates on the land they had, their access to funders such as banks were very easily obtained and their welfare improve

Perilaku Masyarakat Dalam Penanggulangan Penyakit Rabies Di Desa Kalasey Kecamatan Pineleng Kabupaten Minahasa

This study aimed to determine and assess the behavior of society in the prevention of rabies in the village District Kalasey Pineleng. The research method used was qualitative research by collecting data through interviews, observation and documentation. Informants of 20 people selected by the owner (12 people who have pet dogs), 3 person ever bitten by dogs and 5 people who do not have a dog. The results showed that the public knew about rabies and disease characteristics and clinical symptoms, and they knew that rabies was dangerous disease. The ways of prevention of rabies disease was known by the informants only on conventional, such as feeding up, full, taking good care of, tied, bathed, and so forth. Medically the most they knew about the vaccine, and extension of the rabies vaccination was very rarely implemented, so they just waited for the officer to come. There were dog owners who deliberately did want to be vaccinated the dog their assumption that the dogs became weak and not grumpy anymore. Based on this research it could be concluded that the behavior of society in the prevention of rabies in the village District Kalasey Pineleng relatively well, especially in terms of knowledge about ways to prevent and control of this disease. Although the extension of the rabies disease and mass vaccination, it is rarely carried out but the knowledge of high society people behave so well. To reduce the incidence of rabies, effective ways to avoid dog bites and personal approach to implementing the program to the community. Government carries out mass vaccinations, routine and periodic free of charge so that people do not consider that it is a burden on dog owners

Ipteks Perhitungan Penyusutan Aktiva Tetap Menurut Standar Akuntansi Keuangan Pada PT. Massindo Sinar Pratama Manado

Fixed assets are tangible assets acquired in ready to use or built first, used in the company operations, not intended for sale in the framework of the normal activities of the company and has a useful life more than one year. Depreciation is the process of allocation of the acquisition cost into the applicable cost of deductions in calculating profit. Calculation of depreciation fixed assets according to financial accounting standards using five methods: the straight-line method, declining balance method, sum of the years digit method, service hours method, and the unit of productions method. The purpose of this study was determine the application of methods of depreciation fixed assets according to financial accounting standards in PT. Massindo Sinar Pratama Manado. The applied ipteks method is the calculation of depreciation of fixed assets in accordance with financial accounting standards. The result showed the company uses the straight line method and the declining balance method in calculating depreciation of its fixed assets. PT. Massindo Sinar Pratama Manado should not only perform depreciation calculations in accordance with financial accounting standards but also must be in accordance with the provisions of taxation in order not to need to be done fiscal correction