Assessing Financial Management Practices and Accounting Mechanisms in Agricultural Cooperatives:A Case Study From Nepal

The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implications for financial performance and organizational effectiveness.The sample size of total cooperatives(n=46)was divided into Savings and Credit Cooperatives(n=18)and Multipurpose Cooperatives(n=28),respectively,with a total number of respondents(n=138)categorized into managing directors,employees,and general members.Using a mixed-methods approach that combines quantitative analysis of financial data with qualitative insights gathered through interviews and surveys,the study emphasizes the importance of modern financial practices,improved reporting mechanisms,and relevant staff training for long-term sustainability.Recommendations include the integration of criteria and evaluation tools to assess cooperative performance,with Hamro Pahunch Multipurpose Cooperative identified as a high performer.Emphasizing the need for robust financial management strategies to navigate the complexity of the agricultural sector,manage risks,and achieve sustainable development,the study notes frequent preparation of financial management reports on a monthly and annual basis,and predominantly annual accounting management.Most cooperatives are using computerized models to present financial positions,but face challenges such as lack of marketing infrastructure,cooperative skills,and technical support.Ultimately,the study advocates for educating policy makers,cooperative leaders,practitioners and stakeholders on the role of effective financial management and accounting in enhancing the resilience,expansion and socio-economic impact of agricultural cooperatives,thereby fostering their long-term prosperity and viability as drivers of rural development and empowerment.

Identification and Calculation Method of the Financial Benefits of IT Projects for Better Financial Evaluation

To financially evaluate an IT projects is to assess its financial feasibility, while the financial benefits are the core parameters of financial evaluation of IT projects. Therefore, correctly identifying the financial benefits of IT projects is the precondition to ensure the validity of the financial evaluation. Essentially, IT projects can be divided into productive IT projects and supportive IT projects. The paper analyzes the importance of identifying the financial benefits and introduces the meaning, characteristics and classification of financial benefits of IT projects. On this basis, the paper identifies the financial benefits of both productive IT projects and supportive IT projects and emphasizes the formation and specific calculation method of the two types of IT projects. For productive IT projects and supportive IT projects, the calculation of financial benefits should employ different methods.

Water, land, and energy use efficiencies and financial evaluation of air conditioner cooled greenhouses based on field experiments

High temperature and humidity can be controlled in greenhouses by using mechanical refrigeration cooling system such as air conditioner(AC)in warm and humid regions.This study aims to evaluate the techno-financial aspects of the AC-cooled greenhouse as compared to the evaporative cooled(EV-cooled)greenhouse in winter and summer seasons.Two quonset single-span prototype greenhouses were built in the Agriculture Experiment Station of Sultan Qaboos University,Oman,with dimensions of 6.0 m long and 3.0 m wide.The AC-cooled greenhouse was covered by a rockwool insulated polyethylene plastic sheet and light emitting diodes(LED)lights were used as a source of light,while the EV-cooled greenhouse was covered by a transparent polyethylene sheet and sunlight was used as light source.Three cultivars of high-value lettuce were grown for experimentation.To evaluate the technical efficiency of greenhouse performance,we conducted measures on land use efficiency(LUE),water use efficiency(WUE),gross water use efficiency(GWUE)and energy use efficiency(EUE).Financial analysis was conducted to compare the profitability of both greenhouses.The results showed that the LUE in winter were 10.10 and 14.50 kg/m^(2) for the AC-and EV-cooled greenhouses,respectively.However,the values reduced near to 6.80 kg/m^(2) in both greenhouses in summer.The WUE of the AC-cooled greenhouse was higher than that of the EV-cooled greenhouse by 3.8%in winter and 26.8%in summer.The GWUE was used to measure the total yield to the total greenhouse water consumption including irrigation and cooling water;it was higher in the AC-cooled greenhouse than in the EV-cooled greenhouse in both summer and winter seasons by almost 98.0%–99.4%.The EUE in the EV-cooled greenhouse was higher in both seasons.Financial analysis showed that in winter,gross return,net return and benefit-to-cost ratio were better in the EVcooled greenhouse,while in summer,those were higher in the AC-cooled greenhouse.The values of internal rate of return in the AC-and EV-cooled greenhouses were 63.4%and 129.3%,respectively.In both greenhouses,lettuce investment was highly sensitive to changes in price,yield and energy cost.The financial performance of the AC-cooled greenhouse in summer was better than that of the EV-cooled greenhouse and the pattern was opposite in winter.Finally,more studies on the optimum LED light intensity for any particular crop have to be conducted over different growing seasons in order to enhance the yield quantity and quality of crop.

Financial Education and the Evaluation of Financial Education Effectiveness

Nowadays, most people＇ s financial literacy is not high enough in face with the rapid development of economic situation.And currently the popularity of financial education is in a state of scarcity.Thus many countries have taken measures to make financial education more effective. Financial education can not only help financial consumers make wise choice, but also beneficial to the smooth operation of market economy.To some degree, it can also avoid financial crisis.This article introduces the content of financial education and the basic situation of financial education in some developed countries in the first place, and then describes the evaluation of its effectives to raise people＇ s awareness of financial education and to emphasize the necessity of the evaluation of its effectiveness.

Research on Financial Performance Evaluation of Listed Agricultural Companies in China--Based on VRS-DEA and Malmquist Index

On the basis of sorting the development of the theory of company performance evaluation,this study uses the VRS-DEA model and Malmquist index to evaluate the financial performance of 12 listed agricultural companies in China.Firstly,the selected sample data was standardized,and then the VRS-DEA model was used to analyze the financial performance indicators of the sample companies in 2019.Secondly,the financial performance indicators of the sample companies from 2015 to 2019 were used to longitudinally analyze the company's total factor productivity through the Malmquist index.Finally,based on the analysis of the financial performance evaluation results of sample companies,some suggestions for improving the financial performance of listed agricultural companies in China are put forward.

A Study on the Evaluation Method and Evaluation Model of the Effectiveness of Consumer Financial Education

With the understanding of the importance of financial education and research, the study of the effectiveness of financial education is more and more, but there have been debate on the effectiveness of financial education and education costs. This paper summarizes and classifies the methods and models to improve the effective research of financial education, including improving the effectiveness of financial education and improving the effectiveness of financial education through the design of different educational methods. The guiding principles of the evaluation of the effectiveness of financial consumer education proposed by the International Financial Consumers＇ Education Network （INFE） and the guidance of our government on the evaluation of the effectiveness of financial education.

Post Occupancy Evaluation on Sociopetal Space of City Opening Park——Taking Jingxiu Park of Baoding as an example

Taking the sociopetal space with high using rate and welcomed by visitors in Jingxiu Park of Baoding as the study object,human demands on spatial characteristics and space factors were evaluated by the method of POE,and modification measures of the sociopetal space in city opening park were put forward,which provided evidence for solving regional problems of city park and creating urban open space.

Evaluation of the Performance of Financial Support for Agriculture in Guizhou Province Using Secondary Relative Benefit Model Based on DEA

We use the secondary relative benefit model based on DEA to evaluate the performance of agricultural financial expenditure in Guizhou Province, which can give due consideration to the production effectiveness determined by objective natural conditions, and management effectiveness of all regions (as decision-making body) in the use of financial fund for supporting agriculture. In general, there is north-south gradient difference in the performance of financial support for agriculture between regions in Guizhou Province. The drought in 2010 has significant impact on the technical efficiency in the whole province; the performance score of each item in Liupanshui City and Southwest Guizhou is very low; the technical efficiency and management efficiency in most regions need to be improved. In order to improve the performance of financial support for agriculture, we need to ensure the scale of input; at the same time, provide appropriate preferential financial policies for agricultural infrastructure, especially the construction of rural water conservancy, development and promotion of agricultural science and technology, and other fields; adopt the way of special check and acceptance of supporting projects to strengthen the use management of the fund for agriculture.

An evaluation of force-based design vs.direct displacement-based design of jointed precast post-tensioned wall systems

The unique features of jointed post-tensioned wall systems, which include minimum structural damage and re-centering capability when subjected to earthquake lateral loads, are the result of using unbonded post-tensioning to attach the walls to the foundation, along with employing energy dissipating shear connectors between the walls. Using acceptance criteria defined in terms of inter-story drift, residual drift, and floor acceleration, this study presents a multiplelevel performance-based seismic evaluation of two five-story unbonded post-tensioned jointed precast wall systems. The design and analysis of these two wall systems, established as the direct displacement-based and force-based solutions for a prototype building used in the PREcast Seismic Structural Systems （PRESSS） program, were performed at 60% scale so that the analysis model could be validated using the PRESSS test data. Both buildings satisfied the performance criteria at four levels of earthquake motions although the design base shear of the direct displacement-based jointed wall system was 50% of that demanded by the force-based design method. The study also investigated the feasibility of controlling the maximum transient inter-story drift in a jointed wall system by increasing the number of energy dissipating shear connectors between the walls but without significantly affecting its re-centering capability.

Post Evaluation of Wind Resource Assessment and Micro-Siting

The design energy productions deviate from the actual situation, which are affected by the accuracy of two significant factors - the wind resource assessment and wind farm micro-siting. A running wind farm in northern China was taken as the object in this investigation. The measured data obtained in operation phase and the relevant information in design phase were integrated and a post evaluation of wind resource assessment, micro-siting and generating capacity reduction factors of the wind farm in design phase was provided. The results indicate that the representative year wind regimes of the wind farm in design phase can basically reflect the wind conditions in the wind farm without the consideration of the trends of long-term changes in wind speed;micro-siting project in design phase is superior to that in practical;generating capacity reduction factors, overall on the high side, should be further optimized considering 20-year operation period.

Typical Survey and Research on Returning-home Migrant Workers' Entrepreneurship in Jiangxi Province under Post-financial Crisis

In order to study the entrepreneurship situation of Jiangxi return migrant workers after the financial crisis,we have conducted a survey on 107 entrepreneurial return migrant workers in 6 counties of Jiangxi Province.The results show that the return of migrant workers is mainly attributed to personal factors,while social factors are also very important.The major difficulties facing return migrant workers are the funding difficulties,complicated formalities to start a business,difficulty in safeguarding their rights and interests,their own low quality and so on.The support needed by the return migrant workers from the government is manifested in five aspects,say,to improve the service and management for the entrepreneurship of migrant workers,to provide financing policy support,to increase the preferential fiscal and taxation policies,to enhance the entrepreneurship training and to provide preference for the return migrant workers to use land.

Study on the Post-evaluation of Environmental Planning Based on Logical Framework Approach

[Objective] The aim was to conduct post-evaluation on environmental planning by means of logical framework approach. [Method] Taking environmental planning during '11th Five-year Plan' in a certain province for example, by means of logical framework approach (LFA), the post-evaluation on environmental planning was carried out from the aspects of evaluation content, index system, implementation steps, evaluation feedback and input-output analysis of environmental planning. [Result] The post-evaluation on environmental planning by means of LFA achieved expected purpose and various indexes at different stages of environmental planning was assessed, and then corresponding countermeasures were put forward according to the problems which were found by problem tree of environmental planning project. [Conclusion] The study could provide theoretical references for the post-evaluation on environmental planning in future.

Post-occupancy Evaluation for Ceremonial and Public Buildings： A Case Study of Amman City Hall, Jordan

POE （post-occupancy evaluation） of buildings is one of the most important mechanisms which ensures that ceremonial and public building performance including its facilities is sustained. POE studies concerned with efficiency of building performance after using and implementing with the end-user. It provides feedback on the current status of the building and proposes solutions to existing problems in addition to guidelines and design criteria for the best solutions in the future. Despite precedent research which have been undertaken in the context of building performance, aspects of evaluating building performance have not been specified and used widely in Jordan. At the commencement of this research, the concept of POE is still new in Jordan, and the local building practitioners are still unfamiliar with this approach for the evaluation of a building performance in Amman. Accordingly, there is a need to undertake this kind of research in Jordan to identify the main guidelines of POE to be applied effectively in ceremonial and public buildings. This study therefore applies POE of indoor environment of the public buildings by exploring the guidelines that can constitute a successful and effective framework for the public buildings in Amman. This was achieved using the learnt lessons from Amman City Hall building which was used as a case study and reflecting them on these where needed. Analytical and descriptive approach basis was applied, adopting a mixed method approach （qualitative and quantitative method） by using observation tool and a questionnaire survey with occupants. Context-derived data and statistics analyzed together were used to explore the guidelines of POE to be applied effectively in public buildings. A field visit and observation tool was adopted for gathering information leading to the findings and recommendations. A questionnaire was also used to extrapolate core findings of this research. This research provides a significant contribution of POE result towards improving indoor environment to ceremonial and public buildings in Jordan.

Post-Occupancy Evaluation of Waterfront Space in the Context of Urban Renewal: A Study Case of Reconstruction of Donghaochong River in Guangzhou City

Taking the Donghaochong River as a study case, the environmental evolution process and spatial characteristics of Donghaochong River are analyzed through field investigation, questionnaire and in-depth interview in the context of urban renewal and combining relevant historical documents and statistical data. From the perspective of users, the behavior characteristics and use demand of surrounding users for waterfront space of Donghaochong River in Guangzhou City and the evaluation of usage situation before and after reconstruction of Donghaochong River are summarized to provide relevant optimization suggestions for the creation of satisfactory waterfront landscape environment for users.

Evaluation of TIGGE Ensemble Forecasts of Precipitation in Distinct Climate Regions in Iran

The application of numerical weather prediction （NWP） products is increasing dramatically. Existing reports indicate that ensemble predictions have better skill than deterministic forecasts. In this study, numerical ensemble precipitation forecasts in the TIGGE database were evaluated using deterministic, dichotomous （yes/no）, and probabilistic techniques over Iran for the period 2008-16. Thirteen rain gauges spread over eight homogeneous precipitation regimes were selected for evaluation. The Inverse Distance Weighting and Kriging methods were adopted for interpolation of the prediction values, downscaled to the stations at lead times of one to three days. To enhance the forecast quality, NWP values were post-processed via Bayesian Model Averaging. The results showed that ECMWF had better scores than other products. However, products of all centers underestimated precipitation in high precipitation regions while overestimating precipitation in other regions. This points to a systematic bias in forecasts and demands application of bias correction techniques. Based on dichotomous evaluation, NCEP did better at most stations, although all centers overpredicted the number of precipitation events. Compared to those of ECMWF and NCER UKMO yielded higher scores in mountainous regions, but performed poorly at other selected stations. Furthermore, the evaluations showed that all centers had better skill in wet than in dry seasons. The quality of post-processed predictions was better than those of the raw predictions. In conclusion, the accuracy of the NWP predictions made by the selected centers could be classified as medium over Iran, while post-processing of predictions is recommended to improve the quality.

Research on Cooperation Mechanism of China's Financial Regulation and Supervision System

Financial regulation and supervision is an important subject in finance research. After the U. S. subprime mortgage crisis,the weakness in this field becomes the research focus. Every country attaches importance to strengthen the financial supervision and management. But the financial regulatory system is a large system,and the process of model building and index selection is very complicated. A model for China's financial regulation and supervision system was proposed and a system evaluation method was improved. A more exact result was drawn by choosing 2003- 2009 index data.

Evaluation （POE） of Yildiz Technical University （YTU） School of Foreign Languages （SFL）

This paper deals with the post-occupancy performance evaluation of the SFL （School of Foreign Languages） that was designed by the authors and is located within the YTU （Yildiz Technical University） Davutpaa campus in Istanbul. After the completion and occupation of the building, project review came into question and a POE was performed. Post-occupancy performance evaluation tries to answer the questions of space provision for social interaction： ＂How is this building working？＂ ＂Is it intended？＂ ＂How can it be improved？＂ and ＂How can future buildings be improved？＂ Answers to these vital questions are searched under four main sections. In the first section, the study discusses the physical location and functional properties of the building, in the second, the design decisions of the building are discussed in the context of and design principles, in the third, the method of performance evaluation is explained, and in the final section, the results are analyzed and discussed. These results will lead to a path to improve the quality of the building.

Evaluation and analysis of influencing factors on the quality of carbon disclosure:An empirical study of CDP in China

The purpose of this paper is to evaluate the quality of corporate carbon disclosure and to analyze its influencing factors. With the hand-collected carbon information from annual reports, social responsibility reports, sustainability reports and opened CDP questionnaires of the sample of 100 Chinese companies investigated by CDP from 2008-2011, the quality of carbon disclosure is defined by evaluating indicators obtained from factor analysis, and its influencing factors are studied from three aspects including company characteristics, financial features and corporate governance by means of correlation, differences comparison and regression analyses. Findings show that the quality of Chinese companies' carbon disclosure is mainly affected by company characteristics(such as the emission characteristics of one's industry and dual listed) and corporate governance(such as ownership concentration), but in perspective of financial features, there seems to be little relation between the disclosure quality and financing motivations. The practical implication of the paper is to help Chinese companies find out effective ways to improve carbon disclosure quality. The paper contributes to carbon disclosure literature by explaining the connotation of carbon information, providing a set of evaluation indicators of carbon disclosure and exploring the influencing factors from various perspectives.

A Long-term Mechanism Needed to Safeguard Financial Stability

In the post-WTO era, China has encountered new difficulties in maintaining financial stability. Quick fix and emergency measures can no longer be relied on in the long run, and therefore, a long-term mechanism of financial stability must be put in place. This article recommends that China should focus on furthering financial reform, accelerating financial innovation and improving the legal system to promote a strong and competitive finance industry that is less vulnerable to financial hazards.

玉米籽粒后熟品质性状主成分分析与综合评价

为科学评价玉米在后熟阶段籽粒的生理特征和营养品质,对郑单958(Zd958)和先玉335(Xy335)两个品种玉米籽粒在后熟过程中的14个生理生化和品质性状指标,包括水分含量与状态、呼吸速率、可溶性糖含量、α-淀粉酶活性、过氧化氢酶活性、过氧化物酶活性、己糖激酶活性、异柠檬酸脱氢酶活性、脂肪酸值、淀粉含量、千粒质量和快消化淀粉含量变化进行分析与综合评价。结果表明,玉米籽粒在后熟过程中的品质性状变化存在显著差异(P<0.05)。运用主成分分析法对玉米籽粒后熟品质性状进行综合评价,提取出不耐储因子、产量因子和消化特征因子3个主成分。3个主成分的贡献率分别为53.436%、18.466%和12.857%,累计贡献率为84.759%。根据综合分析F值变化规律,可以对玉米的后熟品质与后熟时间进行判定。新收获玉米Zd958和Xy335的后熟时间分别为50、30d。本研究结果可以为新玉米后熟品质的判定及玉米的加工利用提供参考。