Usefulness of fair valuation of biological assets for cash flow prediction

This study develops an empirical analysis of the relevance of accounting information when biological assets are measured at fair value. We use an international sample of firms with biological assets.We find that biological assets influence unpredictability when they are measured at historical cost (HC). In this case, the ability of accounting data to predict future cash flows diminishes as the proportion of biological assets on total assets increases. The valuation at fair value (FV) switches this negative influence of biological assets to a positive one. We find that when they are measured at FV, the prediction accuracy of future cash flows improves as the ratio of biological assets to total assets increases. This evidence is robust to differentmeasures of prediction accuracy, as well as to the improvement of accounting standards, regardless of FV, over time. The evidence is weaker for bearer plants

Multidisciplinary and participatory workshops with stakeholders in a community of extreme poverty in the Peruvian Amazon: Development of priority concerns and potential health, nutrition and education interventions

<p>Abstract</p> <p>Background</p> <p>Communities of extreme poverty suffer disproportionately from a wide range of adverse outcomes, but are often neglected or underserved by organized services and research attention. In order to target the first Millennium Development Goal of eradicating extreme poverty, thereby reducing health inequalities, participatory research in these communities is needed. Therefore, the purpose of this study was to determine the priority problems and respective potential cost-effective interventions in Belen, a community of extreme poverty in the Peruvian Amazon, using a multidisciplinary and participatory focus.</p> <p>Methods</p> <p>Two multidisciplinary and participatory workshops were conducted with important stakeholders from government, non-government and community organizations, national institutes and academic institutions. In Workshop 1, participants prioritized the main health and health-related problems in the community of Belen. Problem trees were developed to show perceived causes and effects for the top six problems. In Workshop 2, following presentations describing data from recently completed field research in school and household populations of Belen, participants listed potential interventions for the priority problems, including associated barriers, enabling factors, costs and benefits.</p> <p>Results</p> <p>The top ten priority problems in Belen were identified as: 1) infant malnutrition; 2) adolescent pregnancy; 3) diarrhoea; 4) anaemia; 5) parasites; 6) lack of basic sanitation; 7) low level of education; 8) sexually transmitted diseases; 9) domestic violence; and 10) delayed school entry. Causes and effects for the top six problems, proposed interventions, and factors relating to the implementation of interventions were multidisciplinary in nature and included health, nutrition, education, social and environmental issues.</p> <p>Conclusion</p> <p>The two workshops provided valuable insight into the main health and health-related problems facing the community of Belen. The participatory focus of the workshops ensured the active involvement of important stakeholders from Belen. Based on the results of the workshops, effective and essential interventions are now being planned which will contribute to reducing health inequalities in the community.</p

Assessment of solar shading strategies in low-income tropical housing: the case of Uganda

Developing countries in tropical and subtropical areas will be the worst hit by climate change. Very little research has been done to assess the impact of climate change on thermal comfort in low-income housing in these regions. The effects of solar shading strategies and solar absorptance properties of walls and roofs on thermal comfort in Ugandan low-income housing are studied in this paper. Various shading strategies including curtains, roof and window overhangs, veranda and trees as well as effects of painting on solar heat gain and thermal comfort are modelled using EnergyPlus software. An adaptive approach for naturally ventilated buildings defined by the European Committee for Standardization standard BS EN 15251:2007 is used to assess the conditions. According to the results, solar shading is less effective in meeting thermal comfort requirements and it should be used in conjunction with other strategies to achieve desirable results. White painting, in contrast, significantly improved the conditions and significantly reduced the risk of overheating. Solar shading proved to be effective during the hottest periods of the year, reducing the risk of extreme overheating by up to 52%

UN census “households” and local interpretations in Africa since independence

Since the 1950s, the UN Statistical Division has encouraged nations to standardize the definitions used in data collection. A key concept in censuses and surveys is the household: This is the unit for which information is collected and analyzed, and is thus an important dimension of data that are the basis for many policies. We aim to understand the tensions between conformity with UN guidelines and national priorities. We analyze the documentation around the UN household definition over this period. Using detailed census and survey documentary data for several African countries, especially Burkina Faso, Senegal, Uganda, and Tanzania, we examine the disparities between national census definitions of “household” and the UN definition. Perspectives from interviews with key informants within national statistical offices demonstrate the variability in the importance accorded to the UN harmonization aims and the problems that arise when these standardized approaches interact with local norms and living arrangements