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.

Challenges of Vietnamese Agricultural Cooperatives in the 21st Century:The Link Between Efficiency and Legality

The article shows that the situation of agricultural cooperatives in the world in general and agricultural cooperatives in Vietnam in particular are facing certain challenges in the context of globalization in the 21st century.The article points out limitations on:the nature,principles of democratic member control and principles of surplus distribution of the International Cooperative Alliance,as well as Vietnamese law in cooperative management.

A Research on the Relationship of Charismatic Leadership Behaviors of Agricultural Cooperative Managers With Cooperative Shareholders＇ Performance and Satisfaction

In this study, the cooperative shareholders＇ performance and satisfaction were investigated as antecedent. Charismatic leadership of cooperative managers has been identified as antecedent. In addition, shareholders＇ age, education, land size, and duration of membership in the cooperative were investigated to have effect on the shareholder＇s performance and satisfaction. Charismatic leadership of cooperative managers is the subject of research on the effects of performance and satisfaction of the cooperative shareholders. A field survey was conducted. This study has been applied to Cukobirlik, an agricultural sale cooperative in East Mediterranean of Turkey. The researchers collected data by random questionnaire method. The research data were collected from 155 cooperative shareholders. For the data, exploratory factor, correlation, and regression were analyzed. The results of this analysis show that there is a meaningful relationship between charismatic leaders and the performance and satisfaction of shareholders for these cooperatives. Another result, there is significant relation between land size of cooperative shareholders and the performance and satisfaction of cooperative shareholders.

Research on the Causes and Governance of Non-standard Problems of Heterogeneous Agricultural Cooperatives-based on the Reality Observation from X County in Ganzi Prefecture, China

Over the years,the positive effect of the growth of China’s agricultural cooperatives on the development of rural economy is undoubted,but many problems have been exposed in practice,such as the non-standard problems of shell cooperatives.This paper takes 355 cooperatives in a county of Ganzi as an example to study the types and reasons of nonstandard phenomena in the development of heterogeneous cooperatives,and then puts forward the construction of cooperative governance mechanism based on principal-agent relationship;propagandizing the new cooperative law,enhancing the sense of legal system of members and other governance suggestions to promote the healthy and high-quality development of agricultural cooperatives.

Agricultural cooperatives and the role of organisational models in new intelligent traceability systems and big data analysis

Traceability systems are key to assuring food safety,creating a benefit for food supply chain components.Currently,the appearance of new technologies such as IoT and Big Data Analysis leads to a new generation of more functional,but complex,traceability systems.Organisational models based on cooperation of multiple small/medium size agents,for example of small/family farming cooperatives,play an important role in high standard agricultural production and commercialization processes.These function as both social and economic networks,with high social and economic impact in the rural areas.The case of Almeria as an example of this model was used to analyze its cooperative model.The actual traceability systems in the Almeria model were studied,taking account of the different networked agents and their interrelation.This study includes two main parts:a)analysis of the net-chains that constitute the food supply chains and their different relationships,and b)actual traceability.The next step studied how the net-chain model,including many diverse agents,may be applied to develop a new generation of traceability systems based of IoT and Big Data.This implies extending the special and functional scope of the actual systems and defining clear rules of exchange of the results of the Big Data Analysis,taking account of the adequate Privacy Rules.This work analyses the current organisation as a base for a new generation of traceability systems considered in the European project IoF2020(Internet of the Food and Farm 2020).Some parallels between Almeria’s model and certain areas in China,mainly in the areas of Beijing-Tianjin-Hebei and Shandong were detected.Another of the objectives of this work is to deepen the understanding of these similarities and analyze the possible adaptation of the results from Almeria to China.

Research on Agricultural Co-efficiency of Farmer Professional Cooperative Unions

Various farmer professional cooperative unions( FPCUs) have emerged and flourished along with the development of rural economy in recent years. Compared with the independent cooperatives,the FPCUs can integrate the union's structure and have more cooperation in business. In a wider range,it can also let every member of the union exchange the market information efficiently,and adjust the circulation of cash products,share the technology,generate a mechanism to complement each other's advantages and help each other. The basic situation and effects of farmer professional cooperative unions in Jingzhou City of Hubei Province are analyzed in this paper,by selecting Jing Chu Fu Min Agricultural Cooperative Union,Jianli Fu Wa San Feng Farmer Specialized Cooperative Union and Honghu Chun Lu Agricultural Cooperative Union as typical cases. The prominent problems in the agricultural cooperation are analyzed emphatically,and then the corresponding measures and suggestions are put forward.

Practice and Thinking on the Construction of Agricultural Science and Education Cooperative Personnel Cultivation Base

Agricultural science and education cooperative personnel cultivation base is a new personnel cultivation platform built by the Ministry of Agriculture and the Ministry of Education relying on the national modern agricultural industry technology system,to strengthen the close connection between agricultural education and modern agricultural industry. The first batch of agricultural science and education cooperative personnel cultivation bases have been operating for 5 years. Taking Zhanjiang Litchi-Longan Agricultural Science and Education Cooperative Personnel Cultivation Base as an example,it introduced the achievements in the base construction from the perspective of construction cooperators,and discussed measures for improving the base operation.

Cooperatives on Transaction Costs and An analysis based on a survey of apple-growing farmers

This paper presents an empirical analysis of the effect that participation in an agricultural cooperative has on the transaction costs and net income of apple- growing farmers in Shandong province. Compared with independent farming, agricultural cooperatives reduce transaction costs by 48 yuan/mu and increase farmers＇ net income by 321 yuan/mu. Other factors found to influence transaction costs and farmers＇net income were farmer＇s gender, educational attainment, farm size, the availability of market information, distance to market, and level of government support. Independent farmers＂ most common explanations for not participating in agricultural cooperatives were that doing so would not reduce transaction costs significantly and that the cooperatives would impede the autonomy of their decision-making.

Study on the Current Situation and Strategies of Yunnan Private Enterprises to Participate in the GMS Agricultural Cooperation

Along with the constant improvement of the greater Mekong sub-regional （GMS） cooperation mechanism, the prospect for Yunnan private enterprises to participate in the GMS agricultural cooperation becomes wider. In this background, the current situation of Yunnan private enterprises to carry out agricultural trade and investment in the GMS countries is analyzed by taking Yunnan private enterprises for example, and then the main problems are summarized, and finally rational suggestions are proposed for the government to effectively promote Yunnan private enterprises to participate in the GMS agricultural cooperation.

Going Abroad for Agricultural Cooperation:Fuhua's Experience

Jilin Fuhua Agricultural Science and Technology Development Co.,Ltd.(hereinafter referred to as Fuhua Company) is specialized in international trade and overseas agricultural development.Fuhua Company,under the leadership of President Liu Ye,has embarked on the path of success featuring "dedication,integrity

The Development of Danish Agriculture and Agribusiness： Lessons to Be Learned in a Global Perspective

The agri and food industry is a major industrial sector in Denmark. Compared to other countries on a similar level of economic development Denmark has an extremely important agriculture and agribusiness sector. Danish agri and food cooperatives seem to have been successful in obtaining international competitiveness. The transformation and the structural development of the cooperative sector have more or less been completed. The development of the industrial structure among Danish agricultural cooperatives has been very rapid during the latest decades. Through mergers and acquisitions the number of firms has fallen dramatically, and the result has been increasing concentration ratios in almost all groups of the food industry. Structural development, concentration and globalization in recent decades have resulted in agri and food companies now being among the largest in Europe. To a large extent, agriculture all over the world faces similar problems and challenges. For this reason, it is essential that know-how, experiences and lessons can be transferred and adopted by agriculture in other countries around the world. In many ways, the experience and the success behind Danish agriculture and agribusiness can be transferred to other countries. However, profound studies of specific needs and conditions are necessary.

Study on the "Going out" Strategy in Reform of the Supply Front for Agriculture

The three rural issues have been always valued by all circles. At present,the main conflict of agriculture in China has been changed from insufficient total amount to structural conflict. Thus,deeply promoting the reform of agricultural supply front has become a primary work in rural areas. It is required to follow the national grain security strategy based on domestic supply and moderate imports,to ensure production capacity. Besides,China should make full use of domestic and foreign markets and resources to protect the domestic agricultural consumption demand,which is favorable for resolving the current structural conflict and also favorable for sustainable agricultural development.

Designing price-contingent vegetable rotation schedules using agent-based simulation

Chinese vegetable production cooperatives supply their members, mostly smallholder farmers, with a rotation schedule for the year. Since vegetable prices are not stable throughout the year, designing a rotation schedule that maximizes expected profits, distributes farmers＇ profits more equitably, maintains the diversity of produce in the market, and reduces the risk of pests and diseases, requires adaptive, price-contingent rotation schedules（here, called ＂self-adaptive adjustment＂）. This study uses an agent-based simulation（ABS） to design self-adaptive rotation schedules that deliver these aims. The selfadaptive adjustment strategy was more profitable for farmers when faced with price volatility, and more equitable as well. This work provides a decision-support tool for managers of Chinese vegetable production cooperatives to provide farmers with more profitable and equitable rotation schedules.

Study of Overseas Development and Construction of Sino- Russian Cooperation Agriculture Park of Jilin Province

Implement agricultural ＂going out＂ strategy, guide and promote agricultural enterprises＇ higher and wider participation in international agricultural division of labor and cooperation, foster transnational agricultural groups, which will help to speed up China＇s agricultural industrialization, internationalization and modernization, the promotion of domestic strategic adjustment of agricultural structure, the optimization and upgrading. Jilin Province shall make an integrated use of a variety of ways to strengthen the development strength of overseas market of agricultural resources and agricultural products, promote improved varieties, superior agricultural technology, equipment and agricultural products to ＂walk out＂, establish foreign grain, important industrial crop and fishery production base and independent logistics and trade system, and continuously improve the international competitiveness of China＇s agriculture. This thesis discusses the current research of overseas agriculture development and the major ways of the construction of Sino-Russian Cooperation Agriculture Park in Jilin Province. It also proposes the measures to accelerate the implementation of the development of Jilin Province Sino-Russian Cooperation Agriculture Park.

China and Ukraine Seek Deeper Cooperation on Agriculture, Infrastructure and Energy

China and Ukraine are looking forward to deepening their cooperation on sectors including agriculture,infrastructure and energy to achieve mutual benefits and win-win outcomes,representatives from the two countries said at an economic and trade forum on November8.

The Agricultural Cooperation Between China and Israel-Case Study of Projects in Shandong Province

China and Israel are highly complementary in the field of agriculture.China has a large population engaged in agriculture while Israel has advanced agricultural technology which meets the needs of China’s agricultural development.Since the establishment of diplomatic relations thirty years ago,agricultural cooperation between the two countries has gradually expanded and now focuses on technological innovation.The Sino-Israel agricultural cooperation project in Shandong reflects the main characteristics of the cooperation-agricultural science and technology,with multi-level participants.Agricultural cooperation is mutually beneficial and a win-win situation for both countries.With intensified competition between major powers in science and technology,however,China and Israel need to pay closer attention to the influence of third party countries in their agricultural technology cooperation.In addition,the protection of intellectual property rights,and the adaptability of imported technologies by China are issues that China and Israel need to address in their future agricultural cooperation.

Hatching Success

TAng huiyong was no novice when it comes to working on agricultural cooperation projects abroad.But in spite of his experience,he had pangs of anxiety on being selected by the Ministry of Agriculture for a Chinese Agricultural Technical and Vocational Education and Training（ATVET）program in Ethiopia in 2011.

A Study on the Spatial Distribution of China's Potential Foreign Cooperation on Grain from Geographical View

Further utilization of global agricultural resources and the expansion of potential international cooperation space are necessary measures to promote a new level of China's national food security and optimize the structure of domestic food consumption.This study measured the global potential cultivated land area and national grain self-sufficiency.Based on the two-above measures,the authors made a classification of China's foreign agricultural cooperation countries and depicted the spatial pattern of cooperation based on the grain trades of those countries with China.The:grain exporters include Australia,North America,South America,Eastern Europe and Central Asia;and the target countries for "going abroad"of Chinese grain enterprises are mainly located in Sub-Saharan Africa and northern Latin America.This study proposes that China's policy of cooperation on grain should be shifted to non-traditional partners alongside the "Belt and Road Initiative"region.Specifically,China could expand grain imports from Russia,Kazakhstan,Ukraine and other East European and Central Asian countries,and the direction for China's agricultural enterprises "going abroad"should shift to Sub-Sahara Africa.