A Critical Review of the Challenges of Budgeting in New Agricultural Business Enterprises in Kano State

Budgeting involves a systematic business analysis and projection of an enterprise’s activities in a manner that specific objectives to be achieved in a defined time frame subject to certain resources are clearly established.  Established businesses tend to ride on existing data and experiences to plan the future. This paper focuses on how new entrants in the agricultural business would overcome the peculiar handicaps of dearth of historical data to enjoy the rich benefits of effective budgeting. Thus, the paper explore the context of new agricultural business enterprises to determine how far their peculiarities impact on the companies’ budgeting processes. Guided by information from the review of relevant literature, the researchers analysed data from a survey of selected farm holdings in Kano; that is, those farmers that have been in business for not more than three years. The results show that farmers acknowledge the relevance of good budgeting for their business success, but they experience budgeting frustrations in the earlier years of operation, especially within the first three years, than in later years. When the business activities of these farmers are paired with budgetary information of more established firms, the researchers found that carefully selected market information of established competing firms can greatly enhance the budgeting success of new agribusinesses in Kano. Keywords: Budgeting, Agribusiness, Enterprise Budgets, Budget Evaluation, Strategic Fit

On the Relationship of Anthropology to Multicultural Teaching and Learning

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/68884/2/10.1177_002248717702800302.pd

Construção das identidades de jovens de origem imigrante em Europa: resultados dum projeto Europeu

Este artigo descreve e analisa alguns dos elementos que influenciam a construção das identidades dos jovens de origem imigrante na Europa. Os resultados derivam dum projeto de investigação europeu intitulado “Rumo à construção social duma juventude europeia: a experiência de inclusão e exclusão na esfera pública dos jovens migrantes de segunda geração”1, desenvolvido entre 2006 e 2009 em nove cidades localizadas em cinco países: Espanha (Madrid e Barcelona), Itália (Génova e Roma), Portugal (Lisboa e Porto), França (Metz), Alemanha (Berlim) e Holanda (Utrecht). A primeira parte analisa os dados quantitativos recolhidos nos contextos de estudo, comparando os jovens descendentes de imigrantes com os jovens autóctones, focando a questão da identidade como um assunto central no processo de inclusão dos jovens imigrantes. A segunda parte aborda alguns dos marcadores identitários presentes nos jovens descendentes de imigrantes em Portugal, à luz de dados etnográficos recolhidos especificamente para o caso dos jovens na Área Metropolitana de Lisboa focando as questões de identidade, género e discriminação

The role of ethnicity in the attainment and experiences of graduates in distance education

In the UK, the attainment of White graduates (as measured by the class of honours that they have been awarded) tends to be higher than that of graduates from other ethnic groups. This is apparent, in particular, in graduates who have taken courses by distance learning with the Open University. Analysis of data from Open University graduates over three successive years yielded no evidence that the latter trend could be attributed to confounded demographic variables. A postal survey found little variation in perceptions of academic quality or reports of personal development among Open University graduates from different ethnic groups. Quantitative variations in the attainment of graduates from different ethnic groups are not necessarily reflected in qualitative variations in their experience of distance education

Mortality following Stroke, the Weekend Effect and Related Factors: Record Linkage Study

Increased mortality following hospitalisation for stroke has been reported from many but not all studies that have investigated a 'weekend effect' for stroke. However, it is not known whether the weekend effect is affected by factors including hospital size, season and patient distance from hospital.To assess changes over time in mortality following hospitalisation for stroke and how any increased mortality for admissions on weekends is related to factors including the size of the hospital, seasonal factors and distance from hospital.A population study using person linked inpatient, mortality and primary care data for stroke from 2004 to 2012. The outcome measures were, firstly, mortality at seven days and secondly, mortality at 30 days and one year.Overall mortality for 37 888 people hospitalised following stroke was 11.6% at seven days, 21.4% at 30 days and 37.7% at one year. Mortality at seven and 30 days fell significantly by 1.7% and 3.1% per annum respectively from 2004 to 2012. When compared with week days, mortality at seven days was increased significantly by 19% for admissions on weekends, although the admission rate was 21% lower on weekends. Although not significant, there were indications of increased mortality at seven days for weekend admissions during winter months (31%), in community (81%) rather than large hospitals (8%) and for patients resident furthest from hospital (32% for distances of >20 kilometres). The weekend effect was significantly increased (by 39%) for strokes of 'unspecified' subtype.Mortality following stroke has fallen over time. Mortality was increased for admissions at weekends, when compared with normal week days, but may be influenced by a higher stroke severity threshold for admission on weekends. Other than for unspecified strokes, we found no significant variation in the weekend effect for hospital size, season and distance from hospital

Les Frontières culturelles et les enfants de minorités

This paper deals with the education of minority children -especially black children- in the american society. As traditional explanations for the school failure of these children (social and cultural background...) take no account of the high educational expectations of these families for their children, the author examines the essential element of the problem : the fact that black children internalize a common sense conception which is incompatible with the learning system devised for the white youth majority. The case study of Stockton children supports this analysis.Cet article examine la question de l'éducation des jeunes enfants noirs aux États-Unis et, plus généralement, des enfants issus de groupes minoritaires au sein de la société américaine. Il montre tout d'abord que les explications conventionnelles de l'échec scolaire de ces enfants (origine sociale, milieu culturel, etc.) ne parviennent pas à expliquer le paradoxe des aspirations élevées des familles pour l'éducation de leurs enfants et de l'échec que ces derniers subissent à l'école. L'auteur présente donc un cadre théorique qui souligne l'une des dimensions essentielles du problème, à savoir l'existence et l'intériorisation d'une théorie du sens commun par les jeunes noirs qui est fondamentalement rédhibitoire pour les apprentissages dans un système scolaire destiné à la majorité blanche. Son analyse est illustrée par la présentation d'une étude de cas sur la ville de Stockton.Ogbu John U. Les Frontières culturelles et les enfants de minorités. In: Revue française de pédagogie, volume 101, 1992. pp. 9-26