The economic viability and social value of traditional aquaculture in rural Sierra Leone were evaluated. The hypothesis tested was that traditional methods of farming fish in ponds were not economically viable, so far...The economic viability and social value of traditional aquaculture in rural Sierra Leone were evaluated. The hypothesis tested was that traditional methods of farming fish in ponds were not economically viable, so farmers were investing their time/labour in less risky and more profitable livelihoods activities. The assumption in this assessment was that fish farming is an economic activity, and that for farmers to adopt or choose it over other livelihoods, the benefit-cost ratio of fish farming must be higher than that of alternative livelihoods. The main objective of the study was to assess why local farmers failed to adopt modem market oriented aquaculture production systems introduced by the Ministry of Fisheries and Marine Resources in rural Sierra Leone. Two hundred farmers owning fishponds on family lands were interviewed using semi-structured questionnaires and farmers＇ responses were analyzed using statistical tools （SPSS 16.0）. The mean contributions of different livelihoods to total annual incomes of farmers and the social values they attached to these livelihoods were compared. Results of the study suggested that traditional fish fanning was economically viable across the range of pond sizes sampled; but the medium-sized ponds were more profitable than the smallest and largest ponds, and labour accounted for 70% of total annual production costs in the systems assessed. The average benefit-cost ratio of 2.3 for fish fanning was favorable compared with that of 0.83 for rice farming, which was ranked as most popular livelihood activity by farmers. The payback period for traditional aquaculture investments was less than five years using informal investment loans （without interest）, and was favorably compared with that for tree crops fanning, which was also popular among farmers. Additional benefits of fish fanning included social capital and maintenance of kinship relationships.展开更多
This paper discusses some of the conventional accounting concepts, such as historical cost concept, conservatism concept, matching concept, objectivity concept, stable monetary unit assumption, and going-concern assum...This paper discusses some of the conventional accounting concepts, such as historical cost concept, conservatism concept, matching concept, objectivity concept, stable monetary unit assumption, and going-concern assumption, which are not in accordance with the Islamic accounting paradigm due to their divergence with some verses of the Holy AI-Qur＇an, the Hadiths of the Prophet Muhammad, peace be upon him （pbuh）, and the basic of Zakat calculation. This is a conceptual paper describing some of the conventional accounting concepts that are not in accordance with the paradigm of Islamic accounting. The paper concludes that the historical cost concept can be replaced by： current cash equivalent concept, historical cost and current value concepts （market selling price）, current cost concept, historical cost concept in all （except for Zakat purposes） accounting calculations, current valuation concept, and fair value concept. Conservatism concept must be eliminated if historical cost concept is not used anymore. Matching concept can be replaced by asset-liability approach concept. Objectivity concept can be replaced by Zakat accountability concept. Stability of the monetary unit assumption can be replaced by gold or silver measurement, or Dirham currency, and going-concern assumption must be eliminated.展开更多
Today, service science provides the authors with a new paradigm, as well as new values, which are able to be co-createa through the supportive efforts of people, facilitated by advanced technologies. Thus, the author,...Today, service science provides the authors with a new paradigm, as well as new values, which are able to be co-createa through the supportive efforts of people, facilitated by advanced technologies. Thus, the author, believing that analyzing and interpreting the characteristics and the properties of service science is significant, proves the effectiveness and validity of Dominant AHP as a measuring method of economic and service values in this paper.展开更多
In this work, the ft values of the 0+ →0+ superallowed Fermi beta decays have been investigated. In the calculations, the shell model has been modified by Pyatov's restoration method because of the isospin breaki...In this work, the ft values of the 0+ →0+ superallowed Fermi beta decays have been investigated. In the calculations, the shell model has been modified by Pyatov's restoration method because of the isospin breaking and the transition matrix elements have been found by means of the quasi-particle random phase approximation (QRPA).展开更多
文摘The economic viability and social value of traditional aquaculture in rural Sierra Leone were evaluated. The hypothesis tested was that traditional methods of farming fish in ponds were not economically viable, so farmers were investing their time/labour in less risky and more profitable livelihoods activities. The assumption in this assessment was that fish farming is an economic activity, and that for farmers to adopt or choose it over other livelihoods, the benefit-cost ratio of fish farming must be higher than that of alternative livelihoods. The main objective of the study was to assess why local farmers failed to adopt modem market oriented aquaculture production systems introduced by the Ministry of Fisheries and Marine Resources in rural Sierra Leone. Two hundred farmers owning fishponds on family lands were interviewed using semi-structured questionnaires and farmers＇ responses were analyzed using statistical tools （SPSS 16.0）. The mean contributions of different livelihoods to total annual incomes of farmers and the social values they attached to these livelihoods were compared. Results of the study suggested that traditional fish fanning was economically viable across the range of pond sizes sampled; but the medium-sized ponds were more profitable than the smallest and largest ponds, and labour accounted for 70% of total annual production costs in the systems assessed. The average benefit-cost ratio of 2.3 for fish fanning was favorable compared with that of 0.83 for rice farming, which was ranked as most popular livelihood activity by farmers. The payback period for traditional aquaculture investments was less than five years using informal investment loans （without interest）, and was favorably compared with that for tree crops fanning, which was also popular among farmers. Additional benefits of fish fanning included social capital and maintenance of kinship relationships.
文摘This paper discusses some of the conventional accounting concepts, such as historical cost concept, conservatism concept, matching concept, objectivity concept, stable monetary unit assumption, and going-concern assumption, which are not in accordance with the Islamic accounting paradigm due to their divergence with some verses of the Holy AI-Qur＇an, the Hadiths of the Prophet Muhammad, peace be upon him （pbuh）, and the basic of Zakat calculation. This is a conceptual paper describing some of the conventional accounting concepts that are not in accordance with the paradigm of Islamic accounting. The paper concludes that the historical cost concept can be replaced by： current cash equivalent concept, historical cost and current value concepts （market selling price）, current cost concept, historical cost concept in all （except for Zakat purposes） accounting calculations, current valuation concept, and fair value concept. Conservatism concept must be eliminated if historical cost concept is not used anymore. Matching concept can be replaced by asset-liability approach concept. Objectivity concept can be replaced by Zakat accountability concept. Stability of the monetary unit assumption can be replaced by gold or silver measurement, or Dirham currency, and going-concern assumption must be eliminated.
文摘Today, service science provides the authors with a new paradigm, as well as new values, which are able to be co-createa through the supportive efforts of people, facilitated by advanced technologies. Thus, the author, believing that analyzing and interpreting the characteristics and the properties of service science is significant, proves the effectiveness and validity of Dominant AHP as a measuring method of economic and service values in this paper.
文摘In this work, the ft values of the 0+ →0+ superallowed Fermi beta decays have been investigated. In the calculations, the shell model has been modified by Pyatov's restoration method because of the isospin breaking and the transition matrix elements have been found by means of the quasi-particle random phase approximation (QRPA).
