Farm Enterprise Analysis: Has It Lost Its Usefulness?

Farm enterprise analysis is a term that has traditionally been used to describe the process of determining costs associated with farm business enterprises and enterprise profitability. A key challenge to those who would know their costs has been the lack of guidance on cost accounting principles and the application of those principles to agriculture. However, that recently changed with the publication of the Farm Financial Standards Council’s Management Accounting Principles for Agricultural Producers, which has led to questions about the usefulness of enterprise analysis. The differences between the two approaches to determining costs for farm business enterprises are discussed as they relate to the usefulness of the output to managers for decision making.Productivity Analysis,

Cognitive-motor interference during walking with modified leg mechanics: A dual-task walking study

Background: The use of mobile exoskeletons as assistive walking devices has the potential to affect the biomechanics of the musculoskeletal system due to their weight and restricted range of motion. This may result in physical and cognitive load for the user. Understanding how lower extremity loading affects cognitive-motor interference is crucial for the design of wearable devices, including powered exoskeletons, and the development of effective training interventions. Objective: This study aims to examine the effects of modified leg mechanics on cognitive-motor interference in dual-task walking. Gait variability, as an indicator of motor control, was analyzed to investigate its relation to cognitive task difficulty and to determine whether lower extremity loading modifies this relationship. Additionally, the impact on the gait pattern, as represented by the mean values of spatio-temporal gait parameters were investigated. Method: Fifteen healthy young adults walked on a treadmill with and without weight cuffs bilaterally attached to their thighs and shanks while performing a visual-verbal Stroop test (simple task) and a serial subtraction task (difficult task). Dependent variables include mean values and variability (coefficients of variation) of step length, step width, stride time and double support time. Additionally, secondary task performance as correct response rates and perceived workload were assessed. Results: Double support time variability decreased during dual-task walking, but not during walking with modified leg mechanics while performing the difficult secondary task. Walking with modified leg mechanics resulted in increased gait variability compared to normal walking, regardless of cognitive load. During walking with modified leg mechanics, step length, step width, and stride time increased, while double support time decreased. The secondary tasks did not affect the gait pattern. Conclusion: The interplay between an external focus of attention and competition for attentional resources may influence the variability of double support time. The findings suggest that walking with modified leg mechanics could increase cognitive-motor interference for healthy young adults in demanding dual-task situations. Therefore, it is important to analyze the underlying mechanisms of cognitive-motor interference in the context of human-exoskeleton interaction

Climate Change Adaptation in Mediterranean Cities: An Introduction to the Special Issue

Given the highly developed nature of Mediterranean regions and their importance in global trade and migration, it is crucial to develop comprehensive solutions for climate change. The widespread societal impacts of climate change add urgency towards transdisciplinary and transnational solutions for climate change adaptation. We represent the Mediterranean Climate Change Consortium (MC-4), an international network of scholars, policy makers, and practitioners working towards climate change adaptation in cities with Mediterranean climates. Our proposition is that areas with similar, Mediterranean, climates will have more climate adaptation lessons to share with each other than areas with distinctly different climates. As a step towards this, we present this special issue, which is a collection of articles and practitioner notes focused on climate change adaptation in Mediterranean climate cities. While this issue has a special focus on southern California, we hope these articles serve as a springboard for the discussion of adaptation lessons from other Mediterranean areas. We look forward to highlighting these regions in subsequent issues. We would like to invite other Mediterranean climate change adaptation scholars and professionals to join us in sharing their research and case studies to be collected in this volume

Cosmogenic-neutron activation of TeO2 and implications for neutrinoless double-beta decay experiments

Flux-averaged cross sections for cosmogenic-neutron activation of natural tellurium were measured using a neutron beam containing neutrons of kinetic energies up to $\sim$800 MeV, and having an energy spectrum similar to that of cosmic-ray neutrons at sea-level. Analysis of the radioisotopes produced reveals that 110mAg will be a dominant contributor to the cosmogenic-activation background in experiments searching for neutrinoless double-beta decay of 130Te, such as CUORE and SNO+. An estimate of the cosmogenic-activation background in the CUORE experiment has been obtained using the results of this measurement and cross-section measurements of proton activation of tellurium. Additionally, the measured cross sections in this work are also compared with results from semi-empirical cross-section calculations.Comment: 11 pages, 5 figure

A Comparison of Spanish Second Language Acquisition in Two Different Learning Contexts: Study Abroad and the Domestic Classroom

In this paper, we report the results of a study that compared differences in the linguistic gains made by native English-speaking students from the United States who were studying Spanish in one of two different contexts of learning. One was a regular university classroom situation in Colorado; the other was a study abroad program in Alicante, Spain. We examined the gains students made on a number of linguistic dimensions: oral proficiency, oral fluency, grammar, vocabulary, pronunciation, and communication strategies. In addition, we investigated the relationships between these variables and a variety of background factors, including aspects of language learning readiness. As far as we know, this is the first study to examine such a comprehensive array of variables associated with linguistic performance as a function of context of learning. Each of the individual studies that contributed to the full report of this project can be found in a special issue of the journal Studies in Second Language Acquisition edited by Collentine and Freed (2004). When those studies are looked at as a whole, they lead to general interpretations that were not immediately apparent when considering each of the reports separately. In this paper, we review these results, discuss the larger picture that emerges, and speculate on future questions about the effects of the study abroad experience on second language acquisition (see also Freed, Segalowitz & Dewey, 2004, for a related study)

Comparing Credibility: A Website versus Publicity

Websites and publicity in mass media are two commonly used marketing elements. However, it is unclear whether exposure to a website or publicity is most effective at influencing behavior. This research compares the effectiveness of a magazine publicity article and a tourism destination website on the choice of a spring break destination. Based on this analysis, a website is no more credible than a publicity article; nor does an Internet site create a more favorable attitude or greater purchase intent than does magazine-based publicity. Magazine articles emerged as equally effective as websites for most variables. This study shows that traditional magazine articles can still influence Millennials. Even with a study population of college students who use web resources more than most other populations, the web was not superior. This study reveals that both publicity and a website are important parts of the tourism marketing mix and suggests specific applications