Non-traditional (adult) business students and their perceptions of accounting in an introductory accounting course

This study examined non-traditional undergraduate student’s perception of accounting in an introductory accounting course at five campuses of a Christian university in the southeast region of the U. S. The consensuses of the student’s perceptions were positive over the perceptional items measured. However, three of the items FORWARD(I am looking forward this course), DIFFICULT (This course will be difficult), and INSTRUCTOR (The instructor will affect my opinion of the usefulness of this course) indicated a change between the groups. In the pre-survey response, non-traditional students perceived FORWARD and INSTRUCTOR higher than traditional students while both groups have an almost identical mean response for DIFFICULT. However, at end of the semester (post-survey) traditional students now perceived both FORWARD and INSTRUCTOR higher while non-traditional students now perceived the course to be more difficult. The findings in this study support the ideas and premise that non-traditional students are quite different from traditional students, not just because of the obvious age differences but also because of the differences in job, related experiences, and their needs as relate to educational institutions

FACTORS ASSOCIATED WITH LOCUST BEAN CONDIMENT CONSUMPTION IN KANO STATE, NIGERIA

The study aimed at providing information on consumer preference and reasons for consumption of processed locust bean in kano State, Nigeria. Data were collected with the aid of questionnaire. Multistage sampling technique was used in selecting 70 respondents. Descriptive statistics was used to analyze data collected. Locust bean consumption was mainly (88.6%) carried out by men in which majority (35.7%) were 38-47 age group, mostly (94.3%) married with majority (44.3%) having informal Qur’anic form of education. Majority (65%) of the consumers source their locust bean condiment for consumption from the producers and the consumer preference majority (88.6%) prefer the cake than ball form (11.6%) while reason for locust bean consumption was mainly due to (57%) improve food taste. Consumers mean expenditure on processed locust bean was N30.00 and N172 for daily and weekly respectively. Major constraints identified by the consumers in the consumption of processed locust bean include inappropriate packaging (38.6%0, poor hygiene (27.1%), product adulteration (17.7% and pungent smell (16.7%). It was recommended that more sanitary measures have to be taken by the processors to improve hygienic condition of the processing environment and thus acceptability. &nbsp

Resource Use Efficiency of Groundnut Production in Ringim Local Government Area of Jigawa State,Nigeria

The study was conducted to measure the resource use efficiency in groundnut production in Ringim Local Government Area, Jigawa State. A stratified sampling technique was employed to select 58 respondents. The tool for collection of primary data was structured questionnaires. The data collected were analysed using production function and efficiency model. The linear production function analysis showed that the coefficient of multiple determinantion-R2 of the production was 76.5% while the F-value was 27.6. The analysis revealed that among the variables, seed, hired labour and pesticide use in the groundnut production were significant (p<0.1) while fertilizer, family labour and farm size were not significant. The returns to scale was 1.77. For resource use efficiency, seeds, family labour and hired labour were under-utilized, while fertilizers and pesticides were over-utilized. It is concluded that in-spite of their small farm size, there is still opportunity to increase their production to attain optimal economic efficiency. The study recommends that farmers should be encouraged to use more variable inputs to get more profit and youth should be encouraged to participate in groundnut production.Keywords: Groundnut Production, Production Function,- Regression Model and Resource Use Efficiency

ANALYSIS OF COSTS AND RETURN TO SMALL SCALE DAIRY PRODUCERS AND MARKETING IN IGABI LOCAL GOVERNMENT AREA, KADUNA STATE, NIGERIA

The study aimed at providing information on profitability of dairy product processing among small scale producers and marketers in Igabi Local Government Area, Kaduna State, Nigeria. Data were collected using well structured questionnaire with the aid of trained enumerators under the guidance of the researcher. Multistage random sampling technique was used in selecting 100 respondents (50 dairy producers and 50 dairy marketers). Descriptive statistics, Net Processing Income and Marketing Efficiency were used to analyse the data collected.ª¤? The study revealed that majority (32%) of the producers were adult farmers (51-60 years) who were married (86%). Majorityª¤? (66%) have no formalª¤? education.ª¤? Household size ranged from 1-10 persons constituting the majority (58%) with 98% female producing an average of 5.9 litres of milk per household from mean of fourª¤? lactating cows per household. The study also revealed that the dairy marketers were middle aged farmers (31-40 years).ª¤? Forty «¤?? four percent were married (78%) and the majority (86%) have no western education with (88%) female. An average processor realized Net Income of N92.51 per litre, hence dairy products processing was profitable in the study area. An average marketer at rural and urban market had a marketing efficiency of 101.1% and 103.4% respectively which implied that the market was efficient. Problems identified by dairy product producers included grazing route (56%), diseases (50%), water sources (36%) and bush burning (30%) while the problems identified by the marketers of dairy products included high cost of transportation (46%), marketing outlet (38%) and poor consumer price (28%). It was recommended that Government should make extension workers available to the study area to change the orientation of the nomads such that they will be willing to imbibe improved production and processing techniques.ª¤

ECONOMIC ANALYSIS OF IRISH POTATO (Solanum tuberasum) PRODUCTION UNDER IRRIGATION SYS- TEM IN KATSINA METROPOLIS, KATSINA LOCAL GOVERNMENT AREA, KATSINA STATE

A survey on economics analysis of Irish Potato (Solanum tuberasum) Production under irrigation sys- tem in Katsina Metropolis Katsina Local Government Area was carried out. Six communities were purposively selected due to the production of Irish potato. The communities were Kofar Sauri, Kofar Durbi, Kofar Marusa, Filin Samji, Rafukka and Yammawa. A simple random sampling was employed in selecting the farmers were by ten (10) farmers were randomly selected from each community which gave a total of sixty respondents. The data were obtained using structured questionnaire and sub- jected to descriptive statistics, gross margin and net farm income analysis. The research describes the socio economic characteristic of the respondents in which the respondents were within the mean age of 41 years. The result also showed hundred percent of the respondents were male, 66.6% were mar- ried, 30%, 31.6%, 33.3% and 5% had qur«¤??anic, primary, secondary and tertiary education respectively. The result also showed that 90% of the respondents«¤?? source their initial income for production of Irish potato from personal saving and 48.3% source information from mass media. The research also de- scribed the production characteristic of the respondents were majority (51.6%) cultivate 0.2-0.4ha, 81.6% acquired their land by inheritance, 88.3% practice sole cropping and 48.3% used family labor. Net Farm Income analysis revealed that Irish potato production in the study area is profitable with Net Farm Income of N5798.83, «¤?¢Ã21555.35 and «¤?¢Ã65399.48 for 0.2-0.4ha, 0.5-0.7ha and 0.8-1ha. The result further reveals that manure and fuel contributed toward the output for 0.2-0.4ha, manure, fuel, water and labour contributed for 0.5-0.7ha and manure, water and labour for 0.8-1ha. The result also identified some constraints to Irish potato production such as inadequate fertilizer, poor storage facili- ties, pest and diseases, inadequate extension advice, poor canal maintenance, inadequate capital, poor cooperation, adulteration of farm input, and marketing problem. Conclusively, net farm income result shows that Irish potato production is profitable in the study area. It is recommended that re- search into way of improving the method of storage should be promoted

Assessing Marketing Alternatives for Small Farmers in Selected Alabama Black Belt Counties

Abstract Market access is an important factor for the success of small farmers. In Alabama rural counties, farmers are in search of alternative market outlets to broaden their sales and make a profit. The purpose of this research was to assess marketing alternatives for small farmers in selected Alabama Black Belt Counties because local markets are essential to the economy and the overall well-being of local communities. Ethnographic field research was used to collect data by interviewing participants in selected rural counties, as well as from the Alabama Farmers Market Authority and USDA National Agricultural Statistics Service. The findings indicate that farmers markets were the most popular of the direct markets in these rural counties. Participants believed that produce at farmers markets was fresh and of high quality. Government programs and resources should be used to promote direct markets, especially farmers markets, in rural minority communities in the South. Keywords: Marketing Alternatives, Direct Marketing, Small Farmers, Alabama Black Bel