HACCP based quality assurance systems for organic food production systems

HACCP provides an effective, logical and structured means of assuring food safety. Although first used in food manufacturing operations, HACCP can be – and, increasingly is – applied to food production and handling operations at all stages in the food chain. This includes the primary production sector. The purpose of this paper is to illustrate how the principles of HACCP can be applied to organic production with special reference to the primary sector

MARKETING SOYBEANS: A SURVEY OF SEASONAL PRICE AND PRICE VARIATION CHARACTERISTICS

The focus of this study is to review the seasonal structures of the soybean market for the period 1988 through 1999, and to suggest in broad terms the main management implications for those that seek to improve their marketing performance.Crop Production/Industries, Marketing,

BOOM AND BUST IN THE '90S: THE STORY AS TOLD BY CORN

Crop Production/Industries,

Minnesota Agricultural Economist 698

Research and Development/Tech Change/Emerging Technologies,

DGPS for space and return

A different type of differential global positioning system (DGPS) configuration is described and compared to the standard DGPS configuration. Implementation options for either configuration for space and return are discussed

PLANNING FOR NATIONAL DEVELOPMENT: AN AGENDA GUIDED BY THE SOCIOECONOMIC SYSTEM'S SOCIAL PHILOSOPHY

Co-operation among members of the world community is highly desirable, since it would be a step in the right direction to alleviate some of the world's problems. However, the current discussions on the harmonization of socio-economic systems and the globalization of trade goes beyond mere suggestions to the position that such a development is imminent and highly beneficial to the world community. For many countries being able to trade voluntarily with any country is highly desirable, but having to transform one's way of life to one single mode of operation poses far greater problems than those that currently are being experienced. This paper maintains that institutionalized macroeconomic planning, which can produce positive benefits to any and all societies, is the path that should be followed.globalization of trade, confron tational competition, managed trade, institutionalized macroeconomic planning, national economic policy de cisions.

ON FINANCIAL ACCOUNTING MEASUREMENT: A RECONSIDERATION OF SFAC 5 BY THE FASB IS NEEDED

This paper attempts to reinforce by means of social theory the procedure and property (attribute) of financial accounting measurement advanced by Salvary [1985,1989,1992]. The procedure entails estimating the amount of cash flows derivable from existing investment projects; and the measurement property (attribute) is identified as recoverable cost. The 'cash-in and cash-out' principle establishes financial capital maintenance as the appropriate capital maintenance concept to be followed in the measurement of periodic income. An analogy between a bank savings account and an equity security is used to identify the measurement property (attribute) and validate the additivity of financial accounting numbers. Problems with the monetarist model were used to demonstrate the appropriateness (stability) of the measurement scale (monetary unit). The logical analysis developed in this paper makes a compelling case for a reconsideration of Statement of Financial Accounting Concept No. 5 by the FASB.capital maintenance; 'cash-in and cash-out' principle; organizing of economic activities; cost efficient means of transacting; uncertain purchasing power; price mechanism; intertemporal transfer of risks; Replacement of non-monetary assets; a venture approach; intersavers' transfer of risks; storage of financial capital;savings account; effectiveness and efficiency in cash management; Hicksian consumption model.